diff --git "a/data/compshort_testmini-00000-of-00001.json" "b/data/compshort_testmini-00000-of-00001.json" new file mode 100644--- /dev/null +++ "b/data/compshort_testmini-00000-of-00001.json" @@ -0,0 +1,3402 @@ +[ + { + "question": "What would be the difference between the payments due by Year 1 between Interest obligations and operating lease obligations if interest obligations were $10,000 thousand instead? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n interest_obligations = 10000\n operating_lease_obligations = 10898\n \n # Do math calculation to get the answer\n answer = operating_lease_obligations - interest_obligations\n \n return answer", + "ground_truth": 898.0, + "question_id": "compshort-testmini-0", + "paragraphs": [ + "\n||||Payment Due by Period|||\n|Contractual obligations|Total|Year 1|Years 2 - 3|Years 4 - 5|More than 5 years|\n|Debt obligations (1)|$305,927|$28,430|$59,509|$55,708|$162,280|\n|Interest obligations (1)|28,200|6,326|11,039|8,928|1,907|\n|Operating lease obligations|48,311|10,898|14,302|9,402|13,709|\n|Pension and other post-retirement benefits (2)|94,178|6,758|15,184|18,024|54,212|\n|Employee separation liability|7,640|594|674|674|5,698|\n|Restructuring liability|2,181|1,869|312|\u2014|\u2014|\n|Purchase commitments|31,468|31,468|\u2014|\u2014|\u2014|\n|Capital lease obligations|2,049|993|888|168|\u2014|\n|Anti-trust fines and settlements (3)|34,880|21,712|10,203|2,965|\u2014|\n|Total|$554,834|$109,048|$112,111|$95,869|$237,806|\n Commitments At March 31, 2019, we had contractual obligations in the form of non-cancellable operating leases and debt, including interest payments (see Note 3, \u201cDebt\u201d and Note 15, \u201cCommitments and Contingencies\u201d to our consolidated financial statements), European social security, pension benefits, other post-retirement benefits, inventory purchase obligations, fixed asset purchase obligations, acquisition related obligations, and construction obligations as follows (amounts in thousands): (1) Refer to Note 3, \u201cDebt\u201d for additional information. Repayment of the Customer Capacity Agreements assumes the customers purchase products in a quantity sufficient to require the maximum permitted debt repayment amount per quarter. (2) Reflects expected benefit payments through fiscal year 2029. (3) In addition to amounts reflected in the table, an additional $2.9 million has been recorded in the line item \"Accrued expenses,\" for which the timing of payment has not been determined.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "527f4b48b2da778761bb2f62f0f6df41" + }, + { + "question": "What would the change in furniture and fixtures between 2018 and 2019 be if furniture and fixtures were $5,000 thousand in 2018 instead? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n furniture_fixtures_2019 = 6096\n furniture_fixtures_2018_modified = 5000\n\n # Do math calculation to get the answer\n answer = furniture_fixtures_2019 - furniture_fixtures_2018_modified\n\n return answer", + "ground_truth": 1096.0, + "question_id": "compshort-testmini-1", + "paragraphs": [ + "\n|||December 31,||\n||Useful Life|2019|2018|\n|Computer equipment and software|3 \u2013 5 years|$57,474|$52,055|\n|Furniture and fixtures|7 years|6,096|4,367|\n|Leasehold improvements|2 \u2013 6 years|22,800|9,987|\n|Renovation in progress|n/a|8|1,984|\n|Build-to-suit property|25 years|\u2014|51,058|\n|Total property and equipment, gross||86,378|119,451|\n|Less: accumulated depreciation and amortization||(49,852)|(42,197)|\n|Total property and equipment, net||$36,526|$77,254|\n 7. OTHER BALANCE SHEET AMOUNTS The components of property and equipment, net is as follows (in thousands): Depreciation expense for the years ended December 31, 2019, 2018, and 2017 was $11.8 million, $10.2 million, and $10.3 million, respectively.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "87b748f7cc9e05cda3f56293ed62a456" + }, + { + "question": "What is Accenture's average share price paid per share for June and July of 2019 if the number of shares bought in July is 400,000 instead?", + "python_solution": "def solution():\n # Define variables name and value\n shares_june = 801659\n price_june = 183.18\n shares_july = 400000\n price_july = 194.65\n\n # Do math calculation to get the answer\n answer = (shares_june * price_june + shares_july * price_july) / (shares_june + shares_july)\n \n return answer", + "ground_truth": 186.99805487247215, + "question_id": "compshort-testmini-2", + "paragraphs": [ + "\n|Period|Total Number of Shares Purchased|Average Price Paid per Share (1)|Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs (2)|Approximate Dollar Value of Shares that May Yet Be Purchased Under the Plans or Programs (3)|\n|||||(in millions of U.S. dollars)|\n|June 1, 2019 \u2014 June 30, 2019|801,659|$183.18|785,600|$3,924|\n|July 1, 2019 \u2014 July 31, 2019|462,629|$194.65|442,846|$3,832|\n|August 1, 2019 \u2014 August 31, 2019|850,036|$193.23|819,861|$3,674|\n|Total (4)|2,114,324|$189.73|2,048,307||\n Purchases of Accenture plc Class\u00a0A Ordinary Shares The following table provides information relating to our purchases of Accenture plc Class A ordinary shares during the fourth quarter of fiscal 2019. For year-to-date information on all of our share purchases, redemptions and exchanges and further discussion of our share purchase activity, see \u201cManagement\u2019s Discussion and Analysis of Financial Condition and Results of Operations\u2014Liquidity and Capital Resources\u2014Share Purchases and Redemptions.\u201d (1) Average price paid per share reflects the total cash outlay for the period, divided by the number of shares acquired, including those acquired by purchase or redemption for cash and any acquired by means of employee forfeiture. (2) Since August 2001, the Board of Directors of Accenture plc has authorized and periodically confirmed a publicly\nannounced open-market share purchase program for acquiring Accenture plc Class A ordinary shares. During\nthe fourth quarter of fiscal 2019, we purchased 2,048,307 Accenture plc Class A ordinary shares under this\nprogram for an aggregate price of $389 million. The open-market purchase program does not have an expiration\ndate (3) As of August 31, 2019, our aggregate available authorization for share purchases and redemptions was $3,674 million, which management has the discretion to use for either our publicly announced open-market share purchase program or our other share purchase programs. Since August 2001 and as of August 31, 2019, the Board of Directors of Accenture plc has authorized an aggregate of $35.1 billion for share purchases and redemptions by Accenture plc and Accenture Canada Holdings Inc (4)\u00a0During the fourth quarter of fiscal 2019, Accenture purchased 66,017 Accenture plc Class A ordinary shares in transactions unrelated to publicly announced share plans or programs. These transactions consisted of acquisitions of Accenture plc Class A ordinary shares primarily via share withholding for payroll tax obligations due from employees and former employees in connection with the delivery of Accenture plc Class A ordinary shares under our various employee equity share plans. These purchases of shares in connection with employee share plans do not affect our aggregate available authorization for our publicly announced open-market share purchase and our other share purchase programs.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "31afbf52cfaaa186bb77f1835b803e04" + }, + { + "question": "What would be the change in net property and equipment from International regions between 2017 and 2018 if net property and equipment from international regions in 2018 was $700 million instead? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n international_property_and_equipment_2018 = 700\n international_property_and_equipment_2017 = 611\n \n # Do math calculation to get the answer\n answer = international_property_and_equipment_2018 - international_property_and_equipment_2017\n \n return answer", + "ground_truth": 89.0, + "question_id": "compshort-testmini-3", + "paragraphs": [ + "\n||July 27, 2019|July 28, 2018|July 29, 2017|\n|Property and equipment, net:||||\n|United States|$2,266|$2,487|$2,711|\n|International|523|519|611|\n|Total|$2,789|$3,006|$3,322|\n (c) Additional Segment Information The majority of our assets as of July 27, 2019 and July 28, 2018 were attributable to our U.S. operations. In fiscal 2019, 2018, and 2017, no single customer accounted for 10% or more of revenue. Property and equipment information is based on the physical location of the assets. The following table presents property and equipment information for geographic areas (in millions):\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "5594e2ddb70fe5004a5edf7bb4c0b2a4" + }, + { + "question": "What's the total revenue in 2019 if the percentage of total cost of revenue is 50% ? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n total_cost_of_revenues = 712530\n percentage_of_cost_of_revenues = 50\n \n # Do math calculation to get the answer\n answer = (total_cost_of_revenues * 100) / percentage_of_cost_of_revenues\n \n return answer", + "ground_truth": 1425060.0, + "question_id": "compshort-testmini-4", + "paragraphs": [ + "\n||Years ended December 31|||2019 vs 2018|2018 vs 2017|\n||2019|2018|2017|%|%|\n||(in thousands, except percentages)|||||\n|Cost of revenues:||||||\n|Cost of subscription solutions|$ 128,155|$ 100,990|$ 61,267|26.9 %|64.8 %|\n|Cost of merchant solutions|584,375|375,972|231,784|55.4 %|62.2 %|\n|Total cost of revenues|$ 712,530|$ 476,962|$ 293,051|49.4 %|62.8 %|\n|Percentage of revenues:||||||\n|Cost of subscription solutions|8.1 %|9.4 %|9.1 %|||\n|Cost of merchant solutions|37.0 %|35.0 %|34.4 %|||\n||45.1 %|44.4 %|43.5 %|||\n Cost of Revenues Cost of Subscription Solutions Cost of subscription solutions increased $27.2 million, or 26.9%, for the year ended December 31, 2019 compared to the same period in 2018. The increase was primarily due to higher third-party infrastructure and hosting costs. The increase was also due to an increase in costs necessary to support a greater number of merchants using our platform, resulting in an increase in: credit card fees for processing merchant billings, employee-related costs, amortization of technology related to enhancing our platform, payments to third-party partners for the registration of domain names, and payments to third-party theme developers. As a percentage of revenues, costs of subscription solutions decreased from 9.4% in 2018 to 8.1% in 2019 due to a decrease in third-party infrastructure and hosting costs and employee-related costs as a percentage of revenue in 2019. Cost of subscription solutions increased $39.7 million, or 64.8%, for the year ended December 31, 2018 compared to the same period in 2017. The increase was primarily due to higher third-party infrastructure and hosting costs as well as higher employee-related costs. Cost of Merchant Solutions Cost of merchant solutions increased $208.4 million, or 55.4%, for the year ended December 31, 2019 compared to the same period in 2018. The increase was primarily due to the increase in GMV facilitated through Shopify Payments, which resulted in higher payment processing and interchange fees. The increase was also due to higher amortization, largely related to the technology resulting from the 6RS acquisition, higher product costs associated with expanding our product offerings and higher credit card fees for processing merchant billings. Cost of merchant solutions as a percentage of revenues increased from 35.0% in 2018 to 37.0% in 2019, mainly as a result of Shopify Payments representing a larger percentage of total revenue. Cost of merchant solutions increased $144.2 million, or 62.2%, for the year ended December 31, 2018 compared to the same period in 2017. The increase was primarily due to the increase in GMV facilitated through Shopify Payments, which resulted in payment processing fees, including interchange fees, increasing for the year ended December 31, 2018 as compared to the same period in 2017.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "7a768bf0079f4ab2113e9db0f1f40ecf" + }, + { + "question": "What would be the change in the balance of software solutions between 2017 and 2018 if the balance in 2017 was $2,000 million instead? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n balance_2017 = 2000\n balance_2018 = 2157.6\n \n # Do math calculation to get the answer\n answer = balance_2018 - balance_2017\n \n return answer", + "ground_truth": 157.5999999999999, + "question_id": "compshort-testmini-5", + "paragraphs": [ + "\n||Software Solutions|Data and Analytics|Corporate and Other|Total|\n|Balance, December 31, 2017|$2,134.7|$172.1|$\u2014|$2,306.8|\n|HeavyWater and Ernst acquisitions (Note 3)|22.9|\u2014|\u2014|22.9|\n|Balance, December 31, 2018|2,157.6|172.1|\u2014|2,329.7|\n|Compass Analytics acquisition (Note 3)|31.7|\u2014|\u2014|31.7|\n|Balance, December 31, 2019|$2,189.3|$172.1|$\u2014|$2,361.4|\n (10) Goodwill Goodwill consists of the following (in millions): The increase in Goodwill related to our Compass Analytics acquisition is deductible for tax purposes. For the 2018 increase in Goodwill, $19.7 million is deductible for tax purposes and $3.2 million is not deductible for tax purposes.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "9ff33dbf79a6ccde3ba324646aed2e16" + }, + { + "question": "If the Gas and Power increased by 10% in 2019, what is the revised increase / (decrease)? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n gas_and_power_2019 = 679\n gas_and_power_2018 = 722\n increase_percentage = 0.1\n\n # Do math calculation to get the answer\n revised_gas_and_power_2019 = gas_and_power_2019 * (1 + increase_percentage)\n answer = revised_gas_and_power_2019 - gas_and_power_2018\n\n return answer", + "ground_truth": 24.90000000000009, + "question_id": "compshort-testmini-6", + "paragraphs": [ + "\n|||Fiscal year||\n|(in millions of \u20ac, earnings per share in \u20ac)|2019|2018|% Change|\n|Digital Industries|2,880|2,898|(1) %|\n|Smart Infrastructure|1,500|1,574|(5) %|\n|Gas and Power|679|722|(6) %|\n|Mobility|983|958|3 %|\n|Siemens Healthineers|2,461|2,221|11 %|\n|Siemens Gamesa Renewable Energy|482|483|0 %|\n|Industrial Businesses|8,986|8,857|1 %|\n|Adjusted EBITA margin Industrial Businesses|10.9 %|11.1 %||\n|Financial Services|632|633|0 %|\n|Portfolio Companies|(71)|(305)|77 %|\n|Reconciliation to Consolidated Financial Statements|(2,028)|(1,135)|(79) %|\n|Income from continuing operations before income taxes|7,518|8,050|(7) %|\n|Income tax expenses|(1,872)|(2,054)|9 %|\n|Income from continuing operations|5,646|5,996|(6) %|\n|Income from discontinued operations, net of income taxes|3|124|(98) %|\n|Net income|5,648|6,120|(8) %|\n|Basic earnings per share|6.41|7.12|(10) %|\n|ROCE|11.1 %|12.6 %||\n A.4.2 Income As a result of the development described for the segments, Income from continuing operations before income taxes declined 7 %. Severance charges for continuing operations were \u20ac 619 million, of which \u20ac 492 million were in Industrial Businesses. Accordingly, Adjusted EBITA margin Industrial Businesses excluding severance charges was 11.5 % in fiscal 2019. In fiscal 2018, severance charges for continuing operations were \u20ac 923 million, of which \u20ac 669 million were in Industrial Businesses. The tax rate of 25% for fiscal 2019 was below the tax rate of 26% for the prior year, benefiting mainly from the reversal of income tax provisions outside Germany. As a result, Income from continuing operations declined 6%. Income from discontinued operations, net of income taxes in the prior year included positive effects from the release of a provision related to former Communications activities. The decline in basic earnings per share reflects the decrease of Net income attributable to Shareholders of Siemens AG, which was \u20ac 5,174 million in fiscal 2019 compared to \u20ac 5,807 million in fiscal 2018, partially offset by a lower number of weighted average shares outstanding. Basic earnings per share excluding severance charges was \u20ac 6.93. As expected, ROCE at 11.1 % was below the target range set in our Siemens Financial Framework, reflecting in particular the effects from portfolio transactions in recent years, including the acquisitions of Mentor and Mendix at Digital Industries and the merger of Siemens\u2019 wind power business with Gamesa Corporaci\u00f3n Tecnol\u00f3gica, S. A. that created SGRE. The decline year-over-year was due both to lower income before interest after tax and to higher average capital employed.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "8bbd59500cf1029950012d27ade429fa" + }, + { + "question": "What would be the average non-GAAP gross profit for the 3 year period from 2017 to 2019, if the non-GAAP gross profit in 2019 was 165,000 thousand instead? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n gross_profit_2019 = 165000\n gross_profit_2018 = 163376\n gross_profit_2017 = 153849\n\n # Do math calculation to get the answer\n answer = (gross_profit_2019 + gross_profit_2018 + gross_profit_2017) / 3\n\n return answer", + "ground_truth": 160741.66666666666, + "question_id": "compshort-testmini-7", + "paragraphs": [ + "\n||For the year ended December 31,|||\n|(in thousands, except percentages and per share data)|2019|2018|2017|\n|Non-GAAP gross profit|$168,242|$163,376|$153,849|\n|Non-GAAP gross margin|82.0%|84.6%|85.6%|\n|Non-GAAP operating loss|$(8,689)|$(4,325)|$(16,440)|\n|Non-GAAP operating margin|(4.2)%|(2.2)%|(9.1)%|\n|Non-GAAP net loss|$(9,460)|$(4,548)|$(16,594)|\n|Non-GAAP net loss per share|$(0.09)|$(0.04)|$(0.18)|\n|Free cash flow|$(3,924)|$12,201|$(3,418)|\n Free cash flow Our non-GAAP financial measures also include free cash flow, which we define as cash provided by (used in) operating activities less the amount of property and equipment purchased. Management believes that information regarding free cash flow provides investors with an important perspective on the cash available to invest in our business and fund ongoing operations.\n\nHowever, our calculation of free cash flow may not be comparable to similar measures used by other companies. We believe these non-GAAP financial measures are helpful in understanding our past financial performance and our future results. Our non-GAAP financial measures are not meant to be considered in isolation or as a substitute for comparable GAAP measures and should be read only in conjunction with our consolidated financial statements prepared in accordance with GAAP.\n\nOur management regularly uses our supplemental non-GAAP financial measures internally to understand, manage and evaluate our business, and make operating decisions. These non-GAAP measures are among the primary factors management uses in planning for and forecasting future periods. Compensation of our executives is based in part on the performance of our business based on certain of these non-GAAP measures. We monitor the following non-GAAP financial measures:\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "d6a37f2ae9cebc3107b440e1b2d2dfd0" + }, + { + "question": "What would be the percentage change in total vessel operating and supervision costs from 2018 to 2019 if the total cost in 2019 was 135,273 thousand? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n total_cost_2018 = 128084\n total_cost_2019 = 135273\n \n # Do math calculation to get the answer\n percentage_change = (total_cost_2019 - total_cost_2018) / total_cost_2018 * 100\n \n return percentage_change", + "ground_truth": 5.612722900596483, + "question_id": "compshort-testmini-8", + "paragraphs": [ + "\n|||For the year ended December 31,||\n||2017|2018|2019|\n|Crew wages and vessel management employee costs|72,652|79,624|80,713|\n|Technical maintenance expenses|28,736|28,694|37,653|\n|Other vessel operating expenses|21,098|19,766|21,296|\n|Total|122,486|128,084|139,662|\n GasLog Ltd. and its Subsidiaries\nNotes to the consolidated financial statements (Continued)\nFor the years ended December 31, 2017, 2018 and 2019\n(All amounts expressed in thousands of U.S. Dollars, except share and per share data) 15. Vessel Operating and Supervision Costs An analysis of vessel operating and supervision costs is as follows:\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "7a5eae5b29fa88a149a1b5a85ea95c91" + }, + { + "question": "What were the balance of total assets at February 28, 2018 if other assets were now $20,000 thousand instead? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n prepaid_expenses_and_other_current_assets = 12000\n deferred_income_tax_assets = 31581\n other_assets = 20000\n \n # Do math calculation to get the answer\n answer = prepaid_expenses_and_other_current_assets + deferred_income_tax_assets + other_assets\n \n return answer", + "ground_truth": 63581.0, + "question_id": "compshort-testmini-9", + "paragraphs": [ + "\n||Balance at|ASC 606|Balance at|\n||February 28, 2018|Adjustments|March 1, 2018|\n||Assets|||\n|Prepaid expenses and other current assets (1)|$12,000|1,891|$13,891|\n|Deferred income tax assets|31,581|532|32,113|\n|Other assets (1)|18,829|3,145|21,974|\n|||||\n||Liabilities and Stockholders' Equity|||\n|Deferred revenue|$17,757|2,156|19,913|\n|Other non-current liabilities|24,249|5,007|29,256|\n|||||\n||Stockholders' equity|||\n As a result of the adoption of ASC 606, our deferred product revenues and deferred product costs for the fleet management and auto vehicle finance verticals increased as balances are now amortized over the estimated average in-service lives of these devices. Deferred income tax assets and accumulated deficit increased as a result of the changes made to our deferred product revenues and deferred product costs. The cumulative effect of the changes made to our consolidated balance sheet for the adoption of ASC 606 were as follows (in thousands): (1) Deferred product costs included in Prepaid expenses and other current assets and Other assets amounted to $5.4 million and $6.0 million, respectively, as of March 1, 2018.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "080b7731380249d5f562f00f9190a078" + }, + { + "question": "What would be the percentage change in the balance of capped call between fiscal year ended June 30, 2018 and 2019 if the value in fiscal year 2018 was $150,000 thousand instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n balance_2018 = 150000\n balance_2019 = 214597\n \n # Do math calculation to get the answer\n answer = (balance_2019 - balance_2018) / balance_2018 * 100\n \n return answer", + "ground_truth": 43.06466666666667, + "question_id": "compshort-testmini-10", + "paragraphs": [ + "\n||Capped Call|Embedded exchange feature of Notes|Non-marketable investments|\n|||(U.S. $ in thousands)||\n|Balance as of June 30, 2017|$\u2014|$\u2014|$\u2014|\n|Purchases|87,700|(177,907)|\u2014|\n|Gains (losses)||||\n|Recognized in other non-operating (expense) income, net|12,232|(24,646)||\n|Balance as of June 30, 2018|99,932|(202,553)|\u2014|\n|Change in unrealized gains (losses) relating to assets and liabilities held as of June 30, 2018||||\n|Recognized in other non-operating income (expense), net|12,232|(24,646)|\u2014|\n|Balance as of June 30, 2018|$99,932|$(202,553)|$\u2014|\n|Purchases|\u2014|\u2014|23,000|\n|Transfer out|\u2014|\u2014|(20,942)|\n|Gains (losses)||||\n|Recognized in finance income|\u2014|\u2014|270|\n|Recognized in other non-operating (expense) income, net|114,665|(648,573)|\u2014|\n|Recognized in other comprehensive income|\u2014|\u2014|672|\n|Balance as of June 30, 2019|$214,597|$(851,126)|$3,000|\n|Change in unrealized gains (losses) relating to assets and liabilities held as of June 30, 2019||||\n|Recognized in other non-operating income (expense), net|114,665|(648,573)|\u2014|\n Non-marketable investments Non-marketable equity securities are measured at fair value using market data, such as publicly available financing round valuations. Financial information of private companies may not be available and consequently we will estimate the fair value based on the best available information at the measurement date. The following table presents the reconciliations of Level 3 financial instrument fair values: There were transfers out from Level 3 due to initial public offerings of the respective investees during fiscal year 2019. There were no transfers between levels during fiscal year 2018.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "271aff5d9cde62ba1425931558c5da8d" + }, + { + "question": "What would the change in total goodwill in 2019 from 2018 be if the amount in 2019 was 420.0 million instead? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n goodwill_2019 = 420.0\n goodwill_2018 = 368.0\n\n # Do math calculation to get the answer\n answer = goodwill_2019 - goodwill_2018\n \n return answer", + "ground_truth": 52.0, + "question_id": "compshort-testmini-11", + "paragraphs": [ + "\n||2019 Goodwill|2018 Goodwill|\n||\u00a3m|\u00a3m|\n|Steam Specialties|113.0|119.3|\n|Electric Thermal Solutions|244.7|183.0|\n|Watson-Marlow|60.0|65.7|\n|Total goodwill|417.7|368.0|\n 15 Goodwill and other intangible assets continued Impairment In accordance with the requirements of IAS 36 (Impairment of Assets), goodwill is allocated to the Group\u2019s cash-generating units, or groups of cash-generating units, that are expected to benefit from the synergies of the business combination that gave rise to the goodwill. During 2019, we performed a review on the basis of identification of our individual CGUs. As a result of this review, we have consolidated a number of our current individual CGUs into groups of CGUs that represent the lowest level to which goodwill is monitored for internal management purposes, being each operating segment as disclosed in Note 3. As a result, we performed an impairment review at an operating segment CGU level, the breakdown of the goodwill value at 31st December across these is shown below: In order to complete the transition to performing goodwill impairment reviews at an operating segment level, we also performed a goodwill impairment review as at 31st December 2019 under the historical CGU basis. The result of this impairment review led to an impairment of \u00a34.2m\u00a0being recognised in respect of Watson-Marlow FlowSmart. No other impairment was recognised. The goodwill balance has been tested for annual impairment on the following basis: \u2022 the carrying values of goodwill have been assessed by reference to value in use. These have been estimated using cash flows based on forecast information for the next financial year which have been approved by the Board and then extended up to a further 9 years based on the most recent forecasts prepared by management; \u2022 pre-tax discount rates range from 11-12% (2018: 10-15%); \u2022 short to medium-term growth rates vary between 3-8% depending on detailed forecasts (2018: 2-8%). The range in rates excludes the annualised impact of owning Thermocoax for a first full year in 2020. The short to medium-term is defined as not more than 10 years; and \u2022 long-term growth rates are set using IMF forecasts and vary between 1.8-2.5% (2018: 0.8-3.0%).\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "5486903c16b6b1c007c60b817d6a7637" + }, + { + "question": "What would be the change in Other stock-based compensation expenses between 2017 and 2018 if Other stock-based compensation expenses in 2017 was $7,000 thousand instead? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n other_2018 = 7538\n other_2017 = 7000\n \n # Do math calculation to get the answer\n answer = other_2018 - other_2017\n \n return answer", + "ground_truth": 538.0, + "question_id": "compshort-testmini-12", + "paragraphs": [ + "\n|||Fiscal Year Ended August 31,||\n||2019|2018|2017|\n|Restricted stock units|$53,766|$84,082|$42,122|\n|Employee stock purchase plan (1)|7,580|6,891|6,334|\n|Other|\u2014|7,538|88|\n|Total|$61,346|$98,511|$48,544|\n 11. Stockholders\u2019 Equity The Company recognized stock-based compensation expense within selling, general and administrative expense as follows (in thousands): (1) For the fiscal year ended August 31, 2018, represents a one-time cash-settled stock award that vested on November 30, 2017.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "7fd3a47c139cea9ba93ce61d9c971bdb" + }, + { + "question": "If the Contract liabilities and other liabilities assumed in 2019 is (2,051) thousand what is the revised increase / (decrease)? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n contract_liabilities_assumed_2019 = -2051\n contract_liabilities_assumed_2018 = -3322\n \n # Do math calculation to get the answer\n answer = contract_liabilities_assumed_2019 - contract_liabilities_assumed_2018\n \n return answer", + "ground_truth": 1271.0, + "question_id": "compshort-testmini-13", + "paragraphs": [ + "\n||Final|Preliminary|\n||August 31, 2019|November 30, 2018|\n|(In thousands of Canadian dollars)|$|$|\n|Purchase price|||\n|Consideration paid at closing|38,876|38,876|\n|Balance due on business combinations|5,005|5,005|\n||43,881|43,881|\n|Net assets acquired|||\n|Trade and other receivables|1,308|1,743|\n|Prepaid expenses and other|335|335|\n|Property, plant and equipment|28,785|45,769|\n|Intangible assets|3,978|\u2014|\n|Goodwill|11,093|\u2014|\n|Trade and other payables assumed|(644)|(644)|\n|Contract liabilities and other liabilities assumed|(974)|(3,322)|\n||43,881|43,881|\n BUSINESS COMBINATION IN FISCAL 2019 Purchase of a fibre network and corresponding assets On October 3, 2018, the Corporation's subsidiary, Atlantic Broadband, completed the acquisition of the south Florida fibre network previously owned by FiberLight, LLC. The transaction, combined with the dark fibers acquired from FiberLight in the second quarter of fiscal 2018, added 350 route miles to Atlantic Broadband\u2019s existing south Florida footprint. The acquisition was accounted for using the purchase method and was subject to post closing adjustments. The final allocation of the purchase price of this acquisition is as follows:\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "2e8e37057b00630f6dd0d7deac432ac5" + }, + { + "question": "If accounts receivable, net in 2019 was 140,000 thousands, what would be the accounts receivable, net increase / (decrease) from 2018 to 2019? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n accounts_receivable_2019 = 140000\n accounts_receivable_2018 = 133136\n \n # Do math calculation to get the answer\n answer = accounts_receivable_2019 - accounts_receivable_2018\n \n return answer", + "ground_truth": 6864.0, + "question_id": "compshort-testmini-14", + "paragraphs": [ + "\n||Year Ended December 31,||\n|(In thousands)|2019|2018|\n|Accounts receivable, net|$120,016|$133,136|\n|Contract assets|18,804|12,128|\n|Contract liabilities|50,974|52,966|\n Contract Assets and Liabilities The following table provides information about receivables, contract assets and contract liabilities from our revenue contracts with customers: Contract assets include costs that are incremental to the acquisition of a contract. Incremental costs are those that result directly from obtaining a contract or costs that would not have been incurred if the contract had not been obtained, which primarily relate to sales commissions. These costs are deferred and amortized over the expected customer life. We determined that the expected customer life is the expected period of benefit as the commission on the renewal contract is not commensurate with the commission on the initial contract. During the years ended December 31, 2019 and 2018, the Company recognized expense of $6.3 million and $2.9 million, respectively, related to deferred contract acquisition costs. Contract liabilities include deferred revenues related to advanced payments for services and nonrefundable, upfront service activation and set-up fees, which under the new standard are generally deferred and amortized over the expected customer life as the option to renew without paying an upfront fee provides the customer with a material right. During the years ended December 31, 2019 and 2018, the Company deferred and recognized revenues of $397.5 million and $354.2 million, respectively. A receivable is recognized in the period the Company provides goods or services when the Company\u2019s right to consideration is unconditional. Payment terms on invoiced amounts are generally 30 to 60 days.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "bdcb2570a0dce676c53c6b9b3bc2aa10" + }, + { + "question": "What was the average risk-free interest rate for the 3 year period from 2017 to 2019, if the risk-free interest rate for 2017 was 1.5% instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n rf_rate_2019 = 2.3\n rf_rate_2018 = 1.9\n rf_rate_2017 = 1.5\n start_year = 2017\n end_year = 2019\n\n # Do math calculation to get the answer\n answer = (rf_rate_2019 + rf_rate_2018 + rf_rate_2017) / (end_year - start_year + 1)\n\n return answer", + "ground_truth": 1.8999999999999997, + "question_id": "compshort-testmini-15", + "paragraphs": [ + "\n||Year Ended|||\n||December 27, 2019|December 28, 2018|December 29, 2017|\n|Weighted average expected term|0.5 years|0.5 years|0.4 years|\n|Risk-free interest rate|2.3%|1.9%|1.1%|\n|Dividend yield|0.0%|0.0%|0.0%|\n|Volatility|56.0%|52.7%|47.8%|\n 2017 ESPP In May 2017, we adopted the 2017 Employee Stock Purchase Plan (the \u201c2017 ESPP\u201d). The 2017 ESPP grants employees the ability to designate a portion of their base-pay to purchase ordinary shares at a price equal to 85% of the fair market value of our ordinary shares on the first or last day of each 6 month purchase period. Purchase periods begin on January 1 or July 1 and end on June 30 or December 31, or the next business day if such date is not a business day. Shares are purchased on the last day of the purchase period. The table below sets forth the weighted average assumptions used to measure the fair value of 2017 ESPP rights: We recognize share-based compensation expense associated with the 2017 ESPP over the duration of the purchase period. We recognized$0.3 million, $0.3 million, and $0.1 million of share-based compensation expense associated with the 2017 ESPP during 2019, 2018, and 2017, respectively. At December 27, 2019, there was no unrecognized share-based compensation expense.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "56686d045dcec9007a1ec1a782e18656" + }, + { + "question": "What would be the percentage change in the stock options and warrants between 2018 and 2019 if the amount in 2019 is increased by 10%? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n stock_options_warrants_2019 = 420\n stock_options_warrants_2018 = 214\n increase_percentage = 0.1\n\n # Do math calculation to get the answer\n stock_options_warrants_2019_new = stock_options_warrants_2019 * (1 + increase_percentage)\n change = stock_options_warrants_2019_new - stock_options_warrants_2018\n percentage_change = (change / stock_options_warrants_2018) * 100\n\n return percentage_change", + "ground_truth": 115.88785046728975, + "question_id": "compshort-testmini-16", + "paragraphs": [ + "\n|December 31|||\n||2019|2018|\n|Net operating loss carryforwards|$7,672|$4,541|\n|Stock options and warrants|420|214|\n|Property|138|299|\n|Intangible assets|66|94|\n|Capitalized expenses|54|86|\n|Other|210|164|\n|Operating right-of-use lease assets|(667)||\n|Operating right-of-use lease liabilities|794||\n|Net deferred tax assets|8,687|5,398|\n|Less: Valuation allowance|(8,687)|(5,398)|\n|Deferred tax asset (liability)|$ -|$ -|\n NOTE 13. INCOME TAXES We calculate our provision for federal and state income taxes based on current tax law. U.S. federal tax reform (Tax Act) was enacted on December 22, 2017, and has several key provisions impacting the accounting for and reporting of income taxes. The most significant provision reduced the U.S. corporate statutory tax rate from 35% to 21% beginning on January 1, 2018. We remeasured the applicable deferred tax assets and liabilities based on the rates at which they are expected to reverse. As a result, the gross deferred tax assets and liabilities were adjusted which resulted in an expense for income taxes of $7.1 million which was fully offset by a corresponding change to our valuation allowance in 2017. The Tax Act contains several base broadening provisions that became effective on January 1, 2018, that did not have a material impact on 2018 and 2019 earnings. Deferred tax asset (liability) is comprised of the following (in thousands): We have determined it is more likely than not that our deferred tax assets will not be realized. Accordingly, we have provided a valuation allowance for deferred tax assets.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "3c66b46566401d8b7c037dcff6a64863" + }, + { + "question": "What is the difference in the total remuneration for Key Management Personnel of the Group between 2018 and 2019 if the total remuneration in 2019 is 22,000,000?", + "python_solution": "def solution():\n # Define variables name and value\n remuneration_2019 = 22000000\n remuneration_2018 = 21249326\n\n # Do math calculation to get the answer\n answer = remuneration_2019 - remuneration_2018\n\n return answer", + "ground_truth": 750674.0, + "question_id": "compshort-testmini-17", + "paragraphs": [ + "\n||2019|2018|\n||$|$|\n|Short-term employee benefits|12,175,184|14,217,931|\n|Post employment benefits|322,733|297,319|\n|Other long-term benefits|161,569|139,776|\n|Share-based payments|9,177,425|6,594,300|\n||21,836,911|21,249,326|\n This section highlights the Group\u2019s transactions with its related parties, such as its subsidiaries and Key Management Personnel. During the reporting period and previous reporting periods, Woolworths Group Limited advanced loans to, received and repaid loans from, and provided treasury, accounting, legal, taxation, and administrative services to other entities within the Group. Entities within the Group also exchanged goods and services in sale and purchase transactions. All transactions occurred on the basis of normal commercial terms and conditions. Balances and transactions between the Company and its subsidiaries, which are related parties of the Company, have been eliminated on consolidation and are not disclosed in this note. All transactions with directors and Key Management Personnel (including their related parties) were conducted on an arm\u2019s length basis in the ordinary course of business and under normal terms and conditions for customers and employees. Related parties of Key Management Personnel who are employees received normal employee benefits on standard terms and conditions. The total remuneration for Key Management Personnel of the Group is as follows: Details of equity instruments provided as compensation to Key Management Personnel and shares issued on exercise of these instruments, together with the terms and conditions of the instruments, are disclosed in the Remuneration Report.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "87c1c2e6175bc904e4794916147a5552" + }, + { + "question": "What would be the change in accounts payable from 2018 to 2019 if accounts payable in 2019 was 130,000?", + "python_solution": "def solution():\n # Define variables name and value\n accounts_payable_2018 = 80640\n accounts_payable_2019 = 130000\n \n # Do math calculation to get the answer\n answer = accounts_payable_2019 - accounts_payable_2018\n \n return answer", + "ground_truth": 49360.0, + "question_id": "compshort-testmini-18", + "paragraphs": [ + "\n||December 31,||\n||2018|2019|\n|Financial assets:|||\n|Cash and cash equivalents|285,907|497,874|\n|Accounts receivable|173,450|199,535|\n|Financial liabilities:|||\n|Accounts payable|80,640|119,712|\n NOTE 17. FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT FINANCIAL INSTRUMENTS Financial instruments include: The carrying amounts of cash and cash equivalents, accounts receivable and accounts payable equal their fair values because of the short-term nature of these instruments.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "25c72a08ff5d1459b44348a15253f0b9" + }, + { + "question": "If the Sales Mix of Software in 2019 increased to 157,699 thousand, what would be the revised change between 2018 and 2019? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n software_sales_2019 = 157699\n software_sales_2018 = 107363\n \n # Do math calculation to get the answer\n answer = software_sales_2019 - software_sales_2018\n \n return answer", + "ground_truth": 50336.0, + "question_id": "compshort-testmini-19", + "paragraphs": [ + "\n||APAC|||\n|Sales Mix|2019|2018|%Change|\n|Hardware|$34,965|$29,496|19%|\n|Software|92,988|107,363|(13%)|\n|Services|52,288|50,055|4%|\n||$180,241|$186,914|(4%)|\n Our net sales by offering category for APAC for 2019 and 2018, were as follows (dollars in thousands): 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: \u2022 Continued expansion of hardware offerings in the APAC market resulted in higher net sales in this category. \u2022 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. \u2022 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.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "d38f58eb24389b005e6925299744a113" + }, + { + "question": "If the Accrued expenses and deferred revenue in 2019 reduced to 7,478 thousand what would be the increase/ (decrease) in Accrued expenses and deferred revenue from 2018 to 2019? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n accrued_expenses_deferred_revenue_2019 = 7478\n accrued_expenses_deferred_revenue_2018 = 12848\n \n # Do math calculation to get the answer\n answer = accrued_expenses_deferred_revenue_2019 - accrued_expenses_deferred_revenue_2018\n \n return answer", + "ground_truth": -5370.0, + "question_id": "compshort-testmini-20", + "paragraphs": [ + "\n||Year Ended December 31,||\n|(In thousands)|2019|2018|\n|Non-current deferred tax assets:|||\n|Reserve for uncollectible accounts|$1,194|$1,164|\n|Accrued vacation pay deducted when paid|4,152|4,371|\n|Accrued expenses and deferred revenue|9,839|12,848|\n|Net operating loss carryforwards|86,535|76,659|\n|Pension and postretirement obligations|80,245|84,786|\n|Share-based compensation|693|9|\n|Derivative instruments|5,868|(825)|\n|Financing costs|176|189|\n|Tax credit carryforwards|6,077|6,411|\n||194,779|185,612|\n|Valuation allowance|(6,680)|(9,158)|\n|Net non-current deferred tax assets|188,099|176,454|\n|Non-current deferred tax liabilities:|||\n|Goodwill and other intangibles|(66,271)|(82,992)|\n|Basis in investment|(5)|(12)|\n|Partnership investments|(16,138)|(14,425)|\n|Property, plant and equipment|(278,712)|(267,154)|\n||(361,126)|(364,583)|\n|Net non-current deferred taxes|$(173,027)|$(188,129)|\n Deferred Taxes The components of the net deferred tax liability are as follows: Deferred income taxes are provided for the temporary differences between assets and liabilities recognized for financial reporting purposes and assets and liabilities recognized for tax purposes. The ultimate realization of deferred tax assets depends upon taxable income during the future periods in which those temporary differences become deductible. To determine whether deferred tax assets can be realized, management assesses whether it is more likely than not that some portion or all of the deferred tax assets will not be realized, taking into consideration the scheduled reversal of deferred tax liabilities, projected future taxable income and tax-planning strategies. Consolidated and its wholly owned subsidiaries, which file a consolidated federal income tax return, estimates it has available federal NOL carryforwards as of December 31, 2019 of $349.5 million and related deferred tax assets of $73.4 million. The federal NOL carryforwards for tax years beginning after December 31, 2017 of $60.7 million and related deferred tax assets of $12.8 million can be carried forward indefinitely. The federal NOL carryforwards for the tax years prior to December 31, 2017 of $288.8 million and related deferred tax assets of $60.6 million expire in 2026 to 2035. ETFL, a nonconsolidated subsidiary for federal income tax return purposes, estimates it has available NOL carryforwards as of December 31, 2019 of $1.0 million and related deferred tax assets of $0.2 million. ETFL\u2019s federal NOL carryforwards are for the tax years prior to December 31, 2017 and expire in 2021 to 2024. We estimate that we have available state NOL carryforwards as of December 31, 2019 of $758.5 million and related deferred tax assets of $16.7 million. The state NOL carryforwards expire from 2020 to 2039. Management believes that it is more likely than not that we will not be able to realize state NOL carryforwards of $80.3 million and related deferred tax asset of $5.2 million and has placed a valuation allowance on this amount. The related NOL carryforwards expire from 2020 to 2037. If or when recognized, the tax benefits related to any reversal of the valuation allowance will be accounted for as a reduction of income tax expense. The enacted Tax Act repeals the federal alternative minimum tax (\u201cAMT\u201d) regime for tax years beginning after December 31, 2017. We have available AMT credit carryforwards as of December 31, 2019 of $1.5 million, which will be fully refundable with the filing of the 2019 federal income tax return in 2020. We estimate that we have available state tax credit carryforwards as of December 31, 2019 of $7.7 million and related deferred tax assets of $6.1 million. The state tax credit carryforwards are limited annually and expire from 2020 to 2029. Management believes that it is more likely than not that we will not be able to realize state tax carryforwards of $1.8 million and related deferred tax asset of $1.5 million and has placed a valuation allowance on this amount. The related state tax credit carryforwards expire from 2020 to 2024. If or when recognized, the tax benefits related to any reversal of the valuation allowance will be accounted for as a reduction of income tax expense.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "5b7007683715ec187b8ee746a7c9cea7" + }, + { + "question": "What would be the change in basic EPS from 2018 to 2019 if the amount was 0.59 in 2019?", + "python_solution": "def solution():\n # Define variables name and value\n basic_EPS_2018 = 0.47\n basic_EPS_2019 = 0.59\n \n # Do math calculation to get the answer\n answer = basic_EPS_2019 - basic_EPS_2018\n \n return answer", + "ground_truth": 0.12, + "question_id": "compshort-testmini-21", + "paragraphs": [ + "\n|||For the year ended December 31,||\n||2017|2018|2019|\n|Basic earnings/(loss) per share||||\n|Profit/(loss) for the year attributable to owners of the Group|15,506|47,683|(100,661)|\n|Less: Dividends on Preference Shares|(10,064)|(10,063)|(10,063)|\n|Profit/(loss) for the year available to owners of the Group|5,442|37,620|(110,724)|\n|Weighted average number of shares outstanding, basic|80,622,788|80,792,837|80,849,818|\n|Basic earnings/(loss) per share|0.07|0.47|(1.37)|\n|Diluted earnings/(loss) per share||||\n|Profit/(loss) for the year available to owners of the Group used in the calculation of diluted EPS|5,442|37,620|(110,724)|\n|Weighted average number of shares outstanding, basic|80,622,788|80,792,837|80,849,818|\n|Dilutive potential ordinary shares|643,342|844,185|\u2014|\n|Weighted average number of shares used in the calculation of diluted EPS|81,266,130|81,637,022|80,849,818|\n|Diluted earnings/(loss) per share|0.07|0.46|(1.37)|\n GasLog Ltd. and its Subsidiaries\nNotes to the consolidated financial statements (Continued)\nFor the years ended December 31, 2017, 2018 and 2019\n(All amounts expressed in thousands of U.S. Dollars, except share and per share data) 29. Earnings/(losses) per share (\u2018\u2018EPS\u2019\u2019) Basic earnings/(losses) per share was calculated by dividing the profit/(loss) for the year attributable to the owners of the common shares after deducting the dividend on Preference Shares by the weighted average number of common shares issued and outstanding during the year. Diluted EPS is calculated by dividing the profit/(loss) for the year attributable to the owners of the Group adjusted for the effects of all dilutive potential ordinary shares by the weighted average number of all potential ordinary shares assumed to have been converted into common shares, unless such potential ordinary shares have an antidilutive effect. The following reflects the earnings/(losses) and share data used in the basic and diluted earnings/ (losses) per share computations: The Group excluded the effect of 2,630,173 SARs and 367,162 RSUs in calculating diluted EPS for the year ended December 31, 2019, as they were anti-dilutive (December 31, 2018: 555,453 SARs and 0 RSUs, December 31, 2017: 998,502 SARs and 0 RSUs).\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "2964ca91b5f58c44503cfed189c4a11f" + }, + { + "question": "If 2019 second quarter high was 15.22, what would be the increase / (decrease) in the 2019 second quarter between low and high?", + "python_solution": "def solution():\n # Define variables name and value\n second_quarter_high = 15.22\n second_quarter_low = 14.72\n \n # Do math calculation to get the answer\n answer = second_quarter_high - second_quarter_low\n \n return answer", + "ground_truth": 0.5, + "question_id": "compshort-testmini-22", + "paragraphs": [ + "\n|2019|High|Low|\n|Fourth quarter|$21.17|$13.92|\n|Third quarter|$17.02|$13.88|\n|Second quarter|$16.72|$14.72|\n|First quarter|$15.55|$11.78|\n|2018|High|Low|\n|Fourth quarter|$13.00|$10.77|\n|Third quarter|$12.98|$11.30|\n|Second quarter|$12.14|$9.80|\n|First quarter|$10.30|$9.08|\n Item 5. Market for Registrant's Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities. Our common shares, without par value, are traded on the NASDAQ Stock Market LLC under the symbol \u201cAGYS\u201d. The high and low sales prices for the common shares for each quarter during the past two fiscal years are presented in the table below. The closing price of the common shares on May 21, 2019, was $22.51 per share. There were 1,561 active shareholders of record. We did not pay dividends in fiscal 2019 or 2018 and are unlikely to do so in the foreseeable future. The current policy of the Board of Directors is to retain any available earnings for use in the operations of our business.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "bc285065093dad188aa01a5a590956f6" + }, + { + "question": "What is the total Adjusted EBITDA for Telematics Systems and Software & Subscription Services in 2019 if adjusted EBITDA for Telematics Systems was $30,000 thousand? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n telematics_systems_adjusted_EBITDA = 30000\n software_subscription_services_adjusted_EBITDA = 13093\n \n # Do math calculation to get the answer\n answer = telematics_systems_adjusted_EBITDA + software_subscription_services_adjusted_EBITDA\n \n return answer", + "ground_truth": 43093.0, + "question_id": "compshort-testmini-23", + "paragraphs": [ + "\n||Fiscal years ended||||\n||February 28,||||\n|(In thousands)|2019|2018|$ Change|% Change|\n||Segment||||\n|Telematics Systems|$40,821|$48,943|$(8,122)|(17.0%)|\n|Software & Subscription Services|13,093|8,233|4,860|59.0%|\n|Corporate Expense|(5,699)|(4,794)|(905)|19.0%|\n|Total Adjusted EBITDA|$48,215|$52,382|$(4,167)|(8.0%)|\n Profitability Measures Net Income: Our net income in the fiscal year ended February 28, 2019 was $18.4 million as compared to net income of $16.6 million in the same period last year. The increase is due to a $11.7 million increase in operating income, $3.0 million increase in investment income and $12.0 million decrease in income tax provision. The increase in operating income was primarily attributable to $21.0 million decrease in general and administrative expense due to reduced legal provision and related costs as further discussed in Note 19 and partially offset by $8.0 million of restructuring expense. Adjusted EBITDA for Telematics Systems in the fiscal year ended February 28, 2019 decreased $8.1 million compared to the same period last year due to lower revenues as described above and the impact of high margin revenue earned on a strategic technology partnership arrangement in fiscal 2018. These factors were coupled with higher operating expenses in Telematics Systems as a result of increased headcount and outsourced professional service fees. Adjusted EBITDA for Software and Subscription Services increased $4.9 million compared to the same period last year due primarily to continued growth in revenues and gross profit from our Italia market and higher gross profit from our fleet management services. See Note 20 for reconciliation of Adjusted EBITDA by reportable segments and a reconciliation to GAAP-basis net income (loss).\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "318f5654481fc5ce348269238cb6690c" + }, + { + "question": "What would the percentage change in the Balance as of 31 December from 2018 to 2019 be if the amount in 2019 was $6.0 million instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n balance_2018 = 7.5\n new_balance_2019 = 6.0\n\n # Do math calculation to get the answer\n answer = ((new_balance_2019 - balance_2018) / balance_2018) * 100\n \n return answer", + "ground_truth": -20.0, + "question_id": "compshort-testmini-24", + "paragraphs": [ + "\n|USDm|2019|2018|\n|Partners and commercial managements|1.9|-|\n|Derivative financial instruments|0.5|3.7|\n|Tax receivables|1.5|1.2|\n|Other|2.3|2.6|\n|Balance as of 31 December|6.2|7.5|\n NOTE 11 \u2013 OTHER RECEIVABLES No significant other receivables are past due or credit impaired. The carrying amount is a reasonable approximation of fair value due to the short-term nature of the receivables. Please refer to note 21 for further information on fair value hierarchies.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "0850bc2e7b56c2ba81c98811387814a7" + }, + { + "question": "What would be the total share of annual sales for the second half of the year if the fourth quarter goes up by 2%? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n third_quarter_share = 25\n fourth_quarter_share = 29\n increase_in_fourth_quarter = 2\n\n # Do math calculation to get the answer\n answer = third_quarter_share + fourth_quarter_share + increase_in_fourth_quarter\n\n return answer", + "ground_truth": 56.0, + "question_id": "compshort-testmini-25", + "paragraphs": [ + "\n|Most recent three-year average seasonality|||||\n||First quarter|Second quarter|Third quarter|Fourth quarter|\n|Sequential change, sales|-25%|11%|4%|17%|\n|Share of annual sales|22%|24%|25%|29%|\n Seasonality The Company\u2019s sales, income and cash flow from operations vary between quarters, and are generally lowest in the first quarter of the from operations vary between quarters, and are generally lowest in the first quarter of the year and highest in the fourth quarter. This is mainly a result of the seasonal purchase patterns of network operators.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "90db2c7fd7ce318eaa58cc4721cd6e5c" + }, + { + "question": "What would be the value of the 2018 accrued bonus as a percentage of the 2018 total accrued expenses if the total was increased by 10,000 thousand? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n accrued_bonus_2018 = 10766\n total_accrued_expenses_2018 = 42101\n additional_expenses = 10000\n \n # Do math calculation to get the answer\n answer = (accrued_bonus_2018 / (total_accrued_expenses_2018 + additional_expenses)) * 100\n \n return answer", + "ground_truth": 20.663710869273142, + "question_id": "compshort-testmini-26", + "paragraphs": [ + "\n||December 31,|December 31,|\n||2019|2018|\n|Accrued payroll and related taxes|$3,985|$3,800|\n|Accrued federal, state, and local taxes|2,635|1,827|\n|Accrued bonus|20,206|10,766|\n|Self-insurance reserves|2,238|\u2014|\n|Employee stock purchase plan contributions|4,716|6,473|\n|Accrued sales commissions|5,397|6,889|\n|Accrued partner commissions|7,043|5,535|\n|Contract liabilities|5,197|\u2014|\n|Accrued purchase price related to acquisitions|2,763|\u2014|\n|Other|7,924|6,811|\n|Total|$62,104|$42,101|\n Accrued expenses consisted of the following (in thousands): Contract liabilities represent amounts that are collected in advance of the satisfaction of performance obligations under the new revenue recognition standard. See Recently Adopted Accounting Standards in Note 2 and Contract Liabilities in Note 6.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "50eb2f8c80b0d74bcad94e1908f13b2b" + }, + { + "question": "What would be the average number of restricted stock units in 2018 and 2019 if the number of restricted stock units is decreased by 1,000,000 in 2019?", + "python_solution": "def solution():\n # Define variables name and value\n restricted_stock_units_2018 = 623603\n restricted_stock_units_2019 = 1235287\n decrease_in_2019 = 1000000\n\n # Do math calculation to get the answer\n average_restricted_stock_units = (restricted_stock_units_2018 + restricted_stock_units_2019 - decrease_in_2019) / 2\n \n return average_restricted_stock_units", + "ground_truth": 429445.0, + "question_id": "compshort-testmini-27", + "paragraphs": [ + "\n|Year Ended December 31|||\n||2019|2018|\n|NUMERATOR: Basic and diluted - loss from continuing operations (in thousands)|$ (13,735)|$ (8,101)|\n|DENOMINATOR: Basic and diluted - weighted average number of common shares outstanding (in thousands)|32,359,316|22,099,149|\n|Number of shares of common stock which could be purchased with weighted average outstanding securities not included in diluted EPS because effect would be antidilutive:|||\n|Stock options|1,024,811|911,264|\n|Warrants|8,443,547|16,383,944|\n|Convertible preferred stock|224,848|581,680|\n|Restricted stock units|1,235,287|623,603|\n|Weighted average number of nonvested shares of common stock not included in diluted EPS because effect would be antidilutive|659,581|1,169,986|\n NOTE 14. INCOME (LOSS) PER SHARE (EPS) Basic EPS is calculated under the two-class method under which all earnings (distributed and undistributed) are allocated to each class of common stock and participating securities based on their respective rights to receive dividends. Our outstanding convertible preferred stocks are considered participating securities as the holders may participate in undistributed earnings with holders of common shares and are not obligated to share in our net losses. Diluted EPS is computed by dividing the net income attributable to RiceBran Technologies common shareholders by the weighted average number of common shares outstanding during the period increased by the number of additional common shares that would have been outstanding if the impact of assumed exercises and conversions is dilutive. The dilutive effects of outstanding options, warrants, nonvested shares and restricted stock units that vest solely on the basis of a service condition are calculated using the treasury stock method. The dilutive effects of the outstanding preferred stock are calculated using the if-converted method. Below are reconciliations of the numerators and denominators in the EPS computations, and information on potentially dilutive securities. The impacts of potentially dilutive securities outstanding at December 31, 2019 and 2018, were not included in the calculation of diluted EPS in 2019 and 2018 because to do so would be anti-dilutive. Those securities listed in the table above which were anti-dilutive in 2019 and 2018, which remain outstanding, could potentially dilute EPS in the future.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "99068d723c2ef0c07580e6f990c7b907" + }, + { + "question": "What would be the change in the fair value of sold forward contracts between 2018 and 2019 if the fair value of sold forward contracts in 2019 was $20 million instead? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n fair_value_2019 = 20\n fair_value_2018 = 2\n\n # Do math calculation to get the answer\n answer = fair_value_2019 - fair_value_2018\n \n return answer", + "ground_truth": 18.0, + "question_id": "compshort-testmini-28", + "paragraphs": [ + "\n||July 27, 2019||July 28, 2018||\n||Notional Amount|Fair Value|Notional Amount|Fair Value|\n|Forward contracts:|||||\n|Purchased|$2,239|$14|$1,850|$(2)|\n|Sold|$1,441|$(14)|$845|$2|\n Foreign Currency Exchange Risk Our foreign exchange forward contracts outstanding at fiscal year-end are summarized in U.S. dollar equivalents as follows (in millions): At July 27, 2019 and July 28, 2018, we had no option contracts outstanding. We conduct business globally in numerous currencies. The direct effect of foreign currency fluctuations on revenue has not been material because our revenue is primarily denominated in U.S. dollars. However, if the U.S. dollar strengthens relative to other currencies, such strengthening could have an indirect effect on our revenue to the extent it raises the cost of our products to non-U.S. customers and thereby reduces demand. A weaker U.S. dollar could have the opposite effect. However, the precise indirect effect of currency fluctuations is difficult to measure or predict because our revenue is influenced by many factors in addition to the impact of such currency fluctuations Approximately 70% of our operating expenses are U.S.-dollar denominated. In fiscal 2019, foreign currency fluctuations, net of hedging, decreased our combined R&D, sales and marketing, and G&A expenses by approximately $233 million, or 1.3%, as compared with fiscal 2018. In fiscal 2018, foreign currency fluctuations, net of hedging, increased our combined R&D, sales and marketing, and G&A expenses by approximately $93 million, or 0.5%, as compared with fiscal 2017. To reduce variability in operating expenses and service cost of sales caused by non-U.S.-dollar denominated operating expenses and costs, we may hedge certain forecasted foreign currency transactions with currency options and forward contracts. These hedging programs are not designed to provide foreign currency protection over long time horizons. In designing a specific hedging approach, we consider several factors, including offsetting exposures, significance of exposures, costs associated with entering into a particular hedge instrument, and potential effectiveness of the hedge. The gains and losses on foreign exchange contracts mitigate the effect of currency movements on our operating expenses and service cost of sales. We also enter into foreign exchange forward and option contracts to reduce the short-term effects of foreign currency fluctuations on receivables and payables that are denominated in currencies other than the functional currencies of the entities. The market risks associated with these foreign currency receivables, investments, and payables relate primarily to variances from our forecasted foreign currency transactions and balances. We do not enter into foreign exchange forward or option contracts for speculative purposes\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "cbe26214f7ee14c9616580e08799740a" + }, + { + "question": "What would be the change in total Research and development expenses if total research and development expense for 2019 was 100,000 instead?", + "python_solution": "def solution():\n # Define variables name and value\n rd_expense_2018 = 88_588\n rd_expense_2019 = 100_000\n \n # Do math calculation to get the answer\n answer = rd_expense_2019 - rd_expense_2018\n \n return answer", + "ground_truth": 11412.0, + "question_id": "compshort-testmini-29", + "paragraphs": [ + "\n||Year ended December 31,||\n||2018|2019|\n|Research and development expenses|125,280|150,745|\n|Capitalization of development expenses|(49,688)|(60,202)|\n|Amortization of capitalized development expenses|12,039|15,597|\n|Research and development grants and credits|(321)|(49)|\n|Total research and development expenses|87,310|106,091|\n|Impairment of research and development related assets|1,278|4,755|\n|Total|88,588|110,846|\n NOTE 23. EXPENSES BY NATURE Research and development consists of the following: The impairment expenses in 2018 and 2019 are related to customer specific projects. The Company\u2019s operations in the Netherlands, Belgium and the United States receive research and development grants and credits from various sources.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "49e637518a2882034ef30763359119ca" + }, + { + "question": "How much was the Average Price Paid per Share from February 2019 to April 2019 if the total number of shares purchased in February 2019 was the same as that for April 2019 and the Average Price Paid per Share was 88.91?", + "python_solution": "def solution():\n # Define variables name and value\n feb_april_shares = 29.1\n feb_price = 88.91\n march_shares = 58.0\n march_price = 52.93\n april_shares = 29.1\n april_price = 54.41\n\n # Do math calculation to get the answer\n answer = (march_price * march_shares + april_price * april_shares + feb_price * feb_april_shares) / (march_shares + april_shares + feb_april_shares)\n\n return answer", + "ground_truth": 62.31111876075732, + "question_id": "compshort-testmini-30", + "paragraphs": [ + "\n||||Total Number of|Approximate Dollar|\n||||Shares Purchased as|Value of Shares that|\n||Total Number of|Average Price|Part of Publicly|May Yet Be|\n||Shares|Paid per|Announced|Purchased|\n|(in millions, except per share amounts)|Purchased|Share|Program|Under the Program|\n|March 1, 2019\u2014March 31, 2019|58.0|$52.93|58.0|$8,780.5|\n|April 1, 2019\u2014April 30, 2019|29.1|$54.41|29.1|$7,198.4|\n|May 1, 2019\u2014May 31, 2019|24.9|$54.11|24.9|$5,848.4|\n|Total|112.0|$53.57|112.0||\n Stock Repurchase Program Our Board of Directors has approved a program for us to repurchase shares of our common stock. On September 17, 2018 and February 15, 2019, we announced that our Board of Directors approved expansions of our stock repurchase program totaling $24.0 billion. As of May 31, 2019, approximately $5.8 billion remained available for stock repurchases pursuant to our stock repurchase program. Our stock repurchase authorization does not have an expiration date and the pace of our repurchase activity will depend on factors such as our working capital needs, our cash requirements for acquisitions and dividend payments, our debt repayment obligations or repurchases of our debt, our stock price, and economic and market conditions. Our stock repurchases may be effected from time to time through open market purchases or pursuant to a rule 10b5-1 plan. Our stock repurchase program may be accelerated, suspended, delayed or discontinued at any time. The following table summarizes the stock repurchase activity for the three months ended May 31, 2019 and the approximate dollar value of shares that may yet be purchased pursuant to our stock repurchase program:\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "227b55a365569f214eebd8190d68b190" + }, + { + "question": "What is the difference in short-term employee benefits between 2018 and 2019 if the short-term employee benefits in 2019 is 12,000,000?", + "python_solution": "def solution():\n # Define variables name and value\n short_term_employee_benefits_2019 = 12000000\n short_term_employee_benefits_2018 = 14217931\n\n # Do math calculation to get the answer\n answer = short_term_employee_benefits_2018 - short_term_employee_benefits_2019\n\n return answer", + "ground_truth": 2217931.0, + "question_id": "compshort-testmini-31", + "paragraphs": [ + "\n||2019|2018|\n||$|$|\n|Short-term employee benefits|12,175,184|14,217,931|\n|Post employment benefits|322,733|297,319|\n|Other long-term benefits|161,569|139,776|\n|Share-based payments|9,177,425|6,594,300|\n||21,836,911|21,249,326|\n This section highlights the Group\u2019s transactions with its related parties, such as its subsidiaries and Key Management Personnel. During the reporting period and previous reporting periods, Woolworths Group Limited advanced loans to, received and repaid loans from, and provided treasury, accounting, legal, taxation, and administrative services to other entities within the Group. Entities within the Group also exchanged goods and services in sale and purchase transactions. All transactions occurred on the basis of normal commercial terms and conditions. Balances and transactions between the Company and its subsidiaries, which are related parties of the Company, have been eliminated on consolidation and are not disclosed in this note. All transactions with directors and Key Management Personnel (including their related parties) were conducted on an arm\u2019s length basis in the ordinary course of business and under normal terms and conditions for customers and employees. Related parties of Key Management Personnel who are employees received normal employee benefits on standard terms and conditions. The total remuneration for Key Management Personnel of the Group is as follows: Details of equity instruments provided as compensation to Key Management Personnel and shares issued on exercise of these instruments, together with the terms and conditions of the instruments, are disclosed in the Remuneration Report.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "7812563bb8b57660a7ac3c020fe0a2c7" + }, + { + "question": "What would the percentage change in the total fees from 2018 to 2019 be if the amount in 2019 was 5,000,000 instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n total_fees_2018 = 4730883\n total_fees_2019_modified = 5000000\n\n # Do math calculation to get the answer\n answer = (total_fees_2019_modified - total_fees_2018) / total_fees_2018 * 100\n \n return answer", + "ground_truth": 5.688515230666241, + "question_id": "compshort-testmini-32", + "paragraphs": [ + "\n||Fiscal Year 2019 ($)|Fiscal Year 2018 ($)|\n|AuditFees(1)|4,703,830|4,605,495|\n|Audit-RelatedFees(2)|27,000|90,500|\n|TaxFees(3)|194,170|34,888|\n|AllOtherFees|\u2014|\u2014|\n|TOTAL|4,925,000|4,730,883|\n Fees Billed by Ernst & Young LLP The table below shows the fees billed by EY for audit and other services provided to the Company in fiscal years 2019 and 2018. Figure 48. FY2019/2018 Fees Billed by Ernst & Young LLP (1) Audit Fees represent fees for professional services provided in connection with the audits of annual financial statements. Audit Fees also include reviews of quarterly financial statements, audit services related to other statutory or regulatory filings or engagements, and fees related to EY\u2019s audit of the effectiveness of the Company\u2019s internal control over financial reporting pursuant to section 404 of the Sarbanes-Oxley Act. (2) Audit-Related Fees represent fees for assurance and related services that are reasonably related to the audit or review of the Company\u2019s financial statements and are not reported above under \u201cAudit Fees\u201d. These fees principally include due diligence and accounting consultation fees in connection with our acquisition of Coventor, Inc. in 2018 and an information systems audit in 2019. (3) Tax Fees represent fees for professional services for tax planning, tax compliance and review services related to foreign tax compliance and assistance with tax audits and appeals. The audit committee reviewed summaries of the services provided by EY and the related fees during fiscal year 2019 and has determined that the provision of non-audit services was compatible with maintaining the independence of EY as the Company\u2019s independent registered public accounting firm. The audit committee or its delegate approved 100% of the services and related fee amounts for services provided by EY during fiscal year 2019.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "cd041da9f773ce63ef32fc973db43580" + }, + { + "question": "What would the percentage change in Restructuring charges, net in 2019 from 2018 be if the amount in 2019 was $240 million instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n restructuring_2019 = 240\n restructuring_2018 = 140\n \n # Do math calculation to get the answer\n answer = (restructuring_2019 - restructuring_2018) / restructuring_2018 * 100\n \n return answer", + "ground_truth": 71.42857142857143, + "question_id": "compshort-testmini-33", + "paragraphs": [ + "\n||||Fiscal|\n||2019|2018|2017|\n|||(in millions)||\n|Restructuring charges, net|$ 255|$ 140|$ 146|\n|Gain on divestiture|\u2014|(2)|\u2014|\n|Other charges (credits), net|\u2014|(12)|1|\n|Restructuring and other charges, net|$ 255|$ 126|$ 147|\n 3. Restructuring and Other Charges, Net Net restructuring and other charges consisted of the following:\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "93bdcafeae02c4faef475402b9363975" + }, + { + "question": "What would the change in cost of revenue between 2017 and 2018 be if cost of revenue was $150,000 thousand in 2018 instead? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n cost_of_revenue_2018 = 150000\n cost_of_revenue_2017 = 142867\n \n # Do math calculation to get the answer\n answer = cost_of_revenue_2018 - cost_of_revenue_2017\n \n return answer", + "ground_truth": 7133.0, + "question_id": "compshort-testmini-34", + "paragraphs": [ + "\n|||Year Ended December 31,||\n||2019|2018|2017|\n|||(dollars in thousands)||\n|Cost of revenue|$149,215|$144,349|$142,867|\n|Gross profit|$427,308|$393,542|$339,118|\n|Gross margin|74.1%|73.2%|70.4%|\n Cost of Revenue, Gross Profit, and Gross Margin Cost of revenue increased $4.9 million, or 3%, in 2019 as compared to 2018. The increase in cost of revenue was primarily due to $12.1 million in increased personnel expenses, stock-based compensation, and overhead costs, $3.9 million in increased content costs, $3.6 million in increased amortization of acquired intangible assets, and $1.6 million in increased capitalized software amortization. These increased costs were partially offset by $16.4 million in decreased external implementation professional service costs. These costs were incurred to service our existing customers and support our continued growth. The improvement in gross margin was primarily due to a higher mix of subscription revenue, which carries a higher gross margin. Cost of revenue increased $1.5 million, or 1%, in 2018 as compared to 2017. The increase in cost of revenue was primarily due to $6.0 million in increased capitalized software amortization and $4.5 million in increased content costs. These increased costs were partially offset by $6.6 million in decreased amortization of acquired intangible assets and $2.9 million in external implementation service costs. These costs were incurred to service our existing customers and support our continued growth. The improvement in gross margin was primarily due to a higher mix of subscription revenue, which carries a higher gross margin.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "be1edc732447979a6ebd4ea23b7f581d" + }, + { + "question": "If the value of Net deferred tax assets were $208.6(in millions) instead, all else constant, What is the value of Sub-total deferred tax assets as a percentage of Net deferred tax assets for 2019? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n sub_total_deferred_tax_assets = 452.9\n net_deferred_tax_assets = 208.6\n \n # Do math calculation to get the answer\n answer = (sub_total_deferred_tax_assets / net_deferred_tax_assets) * 100\n \n return answer", + "ground_truth": 217.11409395973155, + "question_id": "compshort-testmini-35", + "paragraphs": [ + "\n||December 31,||\n|(In millions)|2019|2018|\n|Accruals not yet deductible for tax purposes|$ 17.4|$ 17.5|\n|Net operating loss carryforwards|245.9|265.5|\n|Foreign, federal and state credits|8.4|10.4|\n|Employee benefit items|79.5|77.0|\n|Capitalized expenses|32.2|8.9|\n|Intangibles|21.8|\u2014|\n|Derivatives and other|47.7|38.0|\n|Sub-total deferred tax assets|452.9|417.3|\n|Valuation allowance|(197.6)|(218.4)|\n|Total deferred tax assets|$ 255.3|$ 198.9|\n|Depreciation and amortization|$ (37.0)|$ (26.8)|\n|Unremitted foreign earnings|(10.0)|\u2014|\n|Intangible assets|\u2014|(21.7)|\n|Other|(0.4)|(0.4)|\n|Total deferred tax liabilities|(47.4)|(48.9)|\n|Net deferred tax assets|$ 207.9|$ 150.0|\n Deferred tax assets (liabilities) consist of the following: A valuation allowance has been provided based on the uncertainty of utilizing the tax benefits, mainly related to the following deferred tax assets: \u2022 $183.4 million of foreign items, primarily net operating losses; and \u2022 $7.7 million of state tax credits. For the year ended December 31, 2019, the valuation allowance decreased by $20.8 million. This is primarily driven by our Reinvent SEE initiatives and decreases in foreign tax rates. As of December 31, 2019, we have foreign net operating loss carryforwards of $899.4 million expiring in years beginning in 2020 with the majority of losses having an unlimited carryover. The state net operating loss carryforwards totaling $569.3 million expire in various amounts over 1 to 19 years.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "c1cef7d9f28477a638573a5c30748ce5" + }, + { + "question": "If the debt discount, net of amortization in December 31, 2019 was reduced to 11,301 thousand, what would be the revised change? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n debt_discount_2019 = 11301\n debt_discount_2018 = 20903\n \n # Do math calculation to get the answer\n answer = debt_discount_2019 - debt_discount_2018\n \n return answer", + "ground_truth": -9602.0, + "question_id": "compshort-testmini-36", + "paragraphs": [ + "\n||As of December 31,||\n||2019|2018|\n|Liability component:|||\n|Principal|$92,000|$115,000|\n|Less: debt discount, net of amortization|(12,776)|(20,903)|\n|Net carrying amount|$79,224|$94,097|\n|Equity component (1)|(14,555)|22,094|\n The 2022 Notes consist of the following (in thousands): (1) Recorded in the consolidated balance sheet within additional paid-in capital, net of $0.8 million transaction costs in equity. December 31, 2019 also includes $36.7 million market premium representing the excess of the total consideration delivered over the fair value of the liability recognized related to the $23.0 million principal balance repurchase of the 2022 Notes.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "0a05f09af22df244fd3a12dfcf3b6075" + }, + { + "question": "What would the percentage change in the loss before income taxes and equity in net income/(loss) of affiliates from 2018 to 2019 be if the amount in 2019 was (700) million instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n loss_2019 = -700\n loss_2018 = -882\n \n # Do math calculation to get the answer\n answer = (loss_2019 - loss_2018) / loss_2018 * 100\n \n return answer", + "ground_truth": -20.634920634920633, + "question_id": "compshort-testmini-37", + "paragraphs": [ + "\n||Year Ended December 31,|||\n|(IN MILLIONS)|2019|2018|2017|\n|UK|$(30)|$3|$27|\n|Non-UK|(633)|(885)|801|\n|Income/(loss) before income taxes and equity in net income/(loss) of affiliates|$(663)|$(882)|$828|\n 15. Income Taxes Nielsen provides for income taxes utilizing the asset and liability method of accounting for income taxes. Under this method, deferred income taxes are recorded to reflect the tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts at each balance sheet date, based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. If it is determined that it is more likely than not that future tax benefits associated with a deferred tax asset will not be realized, a valuation allowance is provided. The effect on deferred tax assets and liabilities of a change in the tax rates is recognized in the consolidated statements of operations as an adjustment to income tax expense in the period that includes the enactment date. The Company records a liability for unrecognized tax benefits resulting from uncertain tax positions taken or expected to be taken in a tax return. Such tax positions are, based solely on their technical merits, more likely than not to be sustained upon examination by taxing authorities and reflect the largest amount of benefit, determined on a cumulative probability basis that is more likely than not to be realized upon settlement with the applicable taxing authority with full knowledge of all relevant information. The Company recognizes interest and penalties, if any, related to unrecognized tax benefits in income tax expense. On December 22, 2017, the TCJA was signed into law and significantly changed the way the U.S. taxes corporations. The TCJA reduced the U.S. federal corporate income tax rate from 35 percent to 21 percent and created a territorial-style taxing system. The TCJA required companies to pay a one-time transition tax on earnings of certain foreign subsidiaries that were previously deferred and also created new taxes on certain types of foreign earnings. As of December 31, 2017, we made a reasonable estimate of the (a) effects on our existing deferred tax balances, and (b) the one-time transition tax. Consequently, our fourth quarter of 2017 and full year 2017 results of operations reflected a non-cash provisional net expense of $104 million. We finalized our accounting for the TCJA in December of 2018 and our results for the fourth quarter of 2018 and full year 2018 results of operations reflect, in accordance with SAB 118, a reduction in tax expense of $252 million as an adjustment to the 2017 provisional expense. This was primarily comprised of a net tax benefit of $57 million relating to finalizing the calculation of the transition tax (including withholding taxes) together with a net tax benefit of $195 million associated with the re-measurement of our deferred taxes. The TCJA imposed a U.S. tax on global intangible low taxed income (\u201cGILTI\u201d) that is earned by certain foreign affiliates owned by a U.S. shareholder and was intended to tax earnings of a foreign corporation that are deemed to be in excess of certain threshold return. As of December 31, 2018, Nielsen made a policy decision and elected to treat taxes on GILTI as a current period expense and have reflected as such within the financial statements as of December 31, 2019 as well. As part of an intercompany restructuring during the year ended December 31, 2018, we transferred certain intellectual property assets between wholly- owned legal entities in non-U.S. tax jurisdictions. As the impact of the transfer was the result of an intra-entity transaction, the resulting gain on the transfer was eliminated for purposes of the consolidated financial statements. The transferring entity recognized a gain on the transfer of assets that was not subject to income tax in its local jurisdiction. In accordance with ASU 2016-16, which the Company adopted in the first quarter of 2018, and as further described in Note 1. \u201cSignificant Accounting Policies\u201d, Nielsen recorded an income tax benefit of approximately $193 million. Throughout 2019, ongoing federal and international audits were effectively settled in certain tax jurisdictions and the impact was recorded accordingly the financial statements. The components of income/(loss) before income taxes and equity in net income of affiliates, were: The above amounts for UK and non-UK activities were determined based on the location of the taxing authorities.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "4f06193758a5e3381011ddf9917ece29" + }, + { + "question": "What would be the change in unearned reseller revenue between 2019 and 2020 if unearned reseller revenue in 2019 was $3,700 million instead? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n unearned_reseller_revenue_2020 = 3787\n unearned_reseller_revenue_2019 = 3700\n\n # Do math calculation to get the answer\n answer = unearned_reseller_revenue_2020 - unearned_reseller_revenue_2019\n \n return answer", + "ground_truth": 87.0, + "question_id": "compshort-testmini-38", + "paragraphs": [ + "\n|||Revenue and Receipts||Unearned Revenue||\n|||For the Year Ended As of||As of||\n||January 31, 2020|February 1, 2019|February 2, 2018|January 31, 2020|February 1, 2019|\n|Reseller revenue|$3,288|$2,355|$1,464|$3,787|$2,554|\n|Internal-use revenue|82|41|46|57|29|\n|Collaborative technology project receipts|10|4|\u2014|n/a|n/a|\n Dell purchases our products and services directly from us, as well as through our channel partners. Information about our revenue and receipts, and unearned revenue from such arrangements, for the periods presented consisted of the following (table in millions): Sales through Dell as a distributor, which is included in reseller revenue, continues to grow rapidly. Customer deposits resulting from transactions with Dell were $194 million and $85 million as of January 31, 2020 and February 1, 2019, respectively.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "2be83e9dd9946b2955a3a72587b0ce63" + }, + { + "question": "What would be the average number of shares owned by the Hanssen family and Jim Kelly if the number of shares owned by the Hanssen family is doubled 2 ?", + "python_solution": "def solution():\n # Define variables name and value\n hansson_family_shares = 4380659\n jim_kelly_shares = 0\n\n # Double the number of shares owned by the Hanssen family\n hansson_family_shares_doubled = hansson_family_shares * 2\n\n # Calculate the average number of shares owned by the Hanssen family and Jim Kelly\n answer = (hansson_family_shares_doubled + jim_kelly_shares) / 2\n\n return answer", + "ground_truth": 4380659.0, + "question_id": "compshort-testmini-39", + "paragraphs": [ + "\n|Title|Identity of Person|No. of Shares|Percent of Class(1)|\n|Common|Hansson family(2)|4,380,659|2.98%|\n||Jim Kelly||* |\n||Richard Vietor||* |\n||David Workman||* |\n||Bj\u00f8rn Gi\u00e6ver||* |\n ITEM 7. MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS A. Major Shareholders The following table sets forth information regarding beneficial ownership of our common shares for (i) owners of more than five percent of our common shares and (ii) our directors and officers, of which we are aware of the date of this annual report. (1) Based on 147,230,634 common shares outstanding as of the date of this annual report. (2) The holdings of High Seas AS, which are for the economic interest of members of the Hansson family, as well as the personal holdings of our Chief Executive Officer and Chairman, Mr. Herbjorn Hansson, and our director, Alexander Hansson, are included in the amount reported herein. * Less than 1% of our common outstanding shares. As of April 14, 2020, we had 575 holders of record in the United States, including Cede & Co., which is the Depositary Trust Company\u2019s nominee for holding shares on behalf of brokerage firms, as a single holder of record. We had a total of 147,230,634 Common Shares outstanding as of the date of this annual report.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "3350b3322e0c5174a17411251b4121b4" + }, + { + "question": "What would be the change in the income before income tax expense for U.S. between 2018 and 2019 if the value in 2019 increased by $100 thousand? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n value_2019 = 11553\n value_2018 = 8677\n increase = 100\n\n # Do math calculation to get the answer\n answer = (increase + value_2019) - value_2018\n\n return answer", + "ground_truth": 2976.0, + "question_id": "compshort-testmini-40", + "paragraphs": [ + "\n|Year Ended December 31,|||\n||2019|2018|\n|U.S.|$11,553|$8,677|\n|Foreign|(2,604)|(391)|\n||$8,949|$8,286|\n Note 5: Income Taxes On December 22, 2017, the U.S. government enacted the Tax Cuts and Jobs Act (the \u201cTax Act\u201d). The Tax Act includes significant changes to the U.S. corporate income tax system including: a federal corporate rate reduction from 35% to 21%; limitations on the deductibility of interest expense and executive compensation; creation of the base erosion anti-abuse tax (\u201cBEAT\u201d), a new minimum tax; and the transition of U.S. international taxation from a worldwide tax system to a modified territorial tax system. The change to a modified territorial tax system resulted in a one-time U.S. tax liability on those earnings which have not previously been repatriated to the U.S. (the \u201cTransition Tax\u201d), with future distributions not subject to U.S. federal income tax when repatriated. A majority of the provisions in the Tax Act are effective January 1, 2018. In response to the Tax Act, the SEC staff issued guidance on accounting for the tax effects of the Tax Act. The guidance provides a one-year measurement period for companies to complete the accounting. The Company reflected the income tax effects of those aspects of the Tax Act for which the accounting is complete. To the extent a company's accounting for certain income tax effects of the Tax Act is incomplete but it is able to determine a reasonable estimate, a company should record a provisional estimate in the financial statements. If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply the provisions of the tax laws that were in effect immediately before the enactment of the Tax Act. In connection with the Company's initial analysis of the impact of the Tax Act, the Company has recorded a provisional estimate of discrete net tax expense of $508,000 for the period ended December 31, 2017. This discrete expense consists of provisional estimates of zero expense for the Transition Tax, $173,000 net benefit for the decrease in the Company's deferred tax liability on unremitted foreign earnings, and $681,000 net expense for remeasurement of the Company's deferred tax assets and liabilities for the corporate rate reduction. During the year ended December 31, 2018, we completed our accounting for the income tax effects of the Tax Act. We did not recognize any additional discrete net tax expense in addition to the provisional amounts recorded at December 31, 2017 for the enactment-date effects of the Tax Act, for a total of $508,000 of discrete net tax expense. As of December 31, 2019, the Company is permanently reinvested in certain Non-U.S. subsidiaries and does not have a deferred tax liability related to its undistributed foreign earnings. The estimated amount of the unrecognized deferred tax liability attributed to future withholding taxes on dividend distributions of undistributed earnings for certain non-U.S. subsidiaries, which the Company intends to reinvest the related earnings indefinitely in its operations outside the U.S., is approximately $484,000 at December 31, 2019 The components of income before income tax expense are as follows (in thousands):\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "f18e68f4d71cc4b910ae3e332803eef1" + }, + { + "question": "If the Pre-tax income increased by 10% in 2019, what is the revised increase / decrease rate? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n pre_tax_income_2019 = 1645\n pre_tax_income_2018 = 1781\n increase_rate = 0.1\n \n # Do math calculation to get the answer\n revised_pre_tax_income_2019 = pre_tax_income_2019 * (1 + increase_rate)\n answer = (revised_pre_tax_income_2019 / pre_tax_income_2018 - 1) * 100\n \n return answer", + "ground_truth": 1.6002245929253256, + "question_id": "compshort-testmini-41", + "paragraphs": [ + "\n|($ in millions)||||\n|For the year ended December 31:|2019|2018*|Yr.-to-Yr. Percent/ Margin Change|\n|Global Technology Services||||\n|External total gross profit|$9,515|$10,035|(5.2)%|\n|External total gross profit margin|34.8%|34.4%|0.3pts.|\n|Pre-tax income|$1,645|$ 1,781|(7.6)%|\n|Pre-tax margin|5.8%|5.9%|(0.2)pts.|\n * Recast to reflect segment changes. The GTS gross profit margin increased 0.3 points year to year to 34.8 percent, due to the benefits of workforce actions and the continued scale out of our public cloud. We continued to take structural actions to improve our cost competitiveness and are accelerating the use of AI and automation in delivery operations, including leveraging Red Hat\u2019s Ansible platform. Pre-tax income of $1,645 million decreased 7.6 percent, driven primarily by the decline in revenue and gross profit, and a higher level of workforce rebalancing charges in the current year. Pre-tax margin of 5.8 percent was essentially flat year to year, with the 2019 pre-tax margin reflecting benefits from structural and workforce actions.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "8b2ad1404d73c8044f694f4d88d22745" + }, + { + "question": "What would the percentage change in the total number of shares in 2019 be if the total outstanding shares on December 31 2018 is 904,000,000? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n outstanding_shares_2018 = 898200415\n total_shares_2018 = 904000000\n \n # Do math calculation to get the answer\n answer = ((outstanding_shares_2018 - total_shares_2018) / total_shares_2018) * 100\n \n return answer", + "ground_truth": -0.6415470132743363, + "question_id": "compshort-testmini-42", + "paragraphs": [ + "\n|||2019||2018||\n||NOTE|NUMBER OF SHARES|STATED CAPITAL|NUMBER OF SHARES|STATED CAPITAL|\n|Outstanding, January 1||898,200,415|20,036|900,996,640|20,091|\n|Shares issued for the acquisition of AlarmForce|34|\u2013|\u2013|22,531|1|\n|Shares issued under employee stock option plan|28|4,459,559|251|266,941|13|\n|Repurchase of common shares||\u2013|\u2013|(3,085,697)|(69)|\n|Shares issued under ESP||1,231,479|75|\u2013|\u2013|\n|Shares issued under DSP||16,729|1|\u2013|\u2013|\n|Outstanding, December 31||903,908,182|20,363|898,200,415|20,036|\n COMMON SHARES AND CLASS B SHARES BCE\u2019s articles of amalgamation provide for an unlimited number of voting common shares and non-voting Class B shares, all without par value. The common shares and the Class B shares rank equally in the payment of dividends and in the distribution of assets if BCE is liquidated, dissolved or wound up, after payments due to the holders of preferred shares. No Class B shares were outstanding at December\u00a031,\u00a02019 and 2018. The following table provides details about the outstanding common shares of BCE. In Q1\u00a02018, BCE repurchased and canceled 3,085,697\u00a0common shares for a total cost of $175\u00a0million through a NCIB. Of the total cost, $69\u00a0million represents stated capital and $3\u00a0million represents the reduction of the contributed surplus attributable to these common shares. The remaining $103\u00a0million was charged to the deficit. CONTRIBUTED SURPLUS Contributed surplus in\u00a02019 and\u00a02018 includes premiums in excess of par value upon the issuance of BCE common shares and share-based compensation expense net of settlements.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "d9809394304eed1db0a4476d1efccfc4" + }, + { + "question": "What would the change in the year-on-year percentage change in GDP for Germany from 2018 to 2019 be if the amount in 2019 was 0.5% instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n gdp_germany_2018 = 1.5\n new_gdp_germany_2019 = 0.5\n \n # Do math calculation to get the answer\n answer = new_gdp_germany_2019 - gdp_germany_2018\n \n return answer", + "ground_truth": -1.0, + "question_id": "compshort-testmini-43", + "paragraphs": [ + "\n||20181|20192|\n|World|3.6|2.9|\n|Germany|1.5|0.6|\n|Western Europe (excl.Germany)|1.9|1.3|\n|Russia|2.3|1.1|\n|Eastern Europe (excl.Russia)|4.1|3.6|\n|Asia|5.6|4.9|\n DEVELOPMENT OF GROSS DOMESTIC PRODUCT IN IMPORTANT WORLD REGIONS AND GERMANY Year-on-year change in % Real GDP growth corrected for purchasing power. Source: Oxford Economics 1 The previous year\u2019s figures may slightly deviate from the Annual Report 2017/18, since retrospective corrections are being made by the data provider. 2 Outlook.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "1a1b7c9b502487de2b1c1ac98e0f98d4" + }, + { + "question": "What would the change in Beginning balance, as of January 1 in 2019 from 2018 be if the amount in 2019 was $44,000 thousand instead? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n beginning_balance_2019 = 44000\n beginning_balance_2018 = 36263\n\n # Do math calculation to get the answer\n answer = beginning_balance_2019 - beginning_balance_2018\n \n return answer", + "ground_truth": 7737.0, + "question_id": "compshort-testmini-44", + "paragraphs": [ + "\n||2019|2018|2017|\n|||(in thousands)||\n|Beginning balance, as of January 1|$43,395|$36,263|$38,958|\n|Additions:||||\n|Tax positions for current year|1,322|4,716|8,208|\n|Tax positions for prior years|8,043|2,626|199|\n|Reductions:||||\n|Tax positions for prior years|(31,397)|(153)|(10,573)|\n|Expiration of statutes|(183)|(57)|(325)|\n|Settlements with tax authorities|\u2014|\u2014|(204)|\n|Ending balance, as of December 31|$21,180|$43,395|$36,263|\n Teradyne\u2019s gross unrecognized tax benefits for the years ended December 31, 2019, 2018 and 2017 were as follows: Current year additions relate to federal and state research credits. Prior year additions primarily relate to stock-based compensation. Prior year reductions are primarily composed of federal and state reserves related to transfer pricing and research credits and resulted from the completion of the 2015 U.S. federal audit in the first quarter of 2019. Of the $21.2 million of unrecognized tax benefits as of December 31, 2019, $12.7 million would impact the consolidated income tax rate if ultimately recognized. The remaining $8.5 million would impact deferred taxes if recognized. Teradyne does not anticipate a material change in the balance of unrecognized tax benefits as of December 31, 2019 in the next twelve months. Teradyne records all interest and penalties related to income taxes as a component of income tax expense. Accrued interest and penalties related to income tax items at December 31, 2019 and 2018 amounted to $1.4 million and $0.3 million, respectively. For the years ended December 31, 2019, 2018 and 2017, expense of $1.1 million, expense of $0.1 million and benefit of $0.1 million, respectively, was recorded for interest and penalties related to income tax items. Teradyne is subject to U.S. federal income tax, as well as income tax in multiple state, local and foreign jurisdictions. As of December 31, 2019, all material state and local income tax matters have been concluded through 2013, all material federal income tax matters have been concluded through 2015 and all material foreign income tax matters have been concluded through 2011. However, in some jurisdictions, including the United States, operating losses and tax credits may be subject to adjustment until such time as they are utilized and the year of utilization is closed to adjustment. As of December 31, 2019, Teradyne is not permanently reinvested with respect to the unremitted earnings of non-U.S. subsidiaries to the extent that those earnings exceed local statutory and operational requirements. Remittance of those earnings is not expected to result in material income tax.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "9581e937219745b8b5d686162310e9e4" + }, + { + "question": "If the Sales Mix of Hardware in 2019 increased to 65,674 thousand, what would be the revised change between 2018 and 2019? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n hardware_sales_2019 = 65674\n hardware_sales_2018 = 29496\n \n # Do math calculation to get the answer\n answer = hardware_sales_2019 - hardware_sales_2018\n \n return answer", + "ground_truth": 36178.0, + "question_id": "compshort-testmini-45", + "paragraphs": [ + "\n||APAC|||\n|Sales Mix|2019|2018|%Change|\n|Hardware|$34,965|$29,496|19%|\n|Software|92,988|107,363|(13%)|\n|Services|52,288|50,055|4%|\n||$180,241|$186,914|(4%)|\n Our net sales by offering category for APAC for 2019 and 2018, were as follows (dollars in thousands): 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: \u2022 Continued expansion of hardware offerings in the APAC market resulted in higher net sales in this category. \u2022 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. \u2022 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.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "1e8deb19102290646990b1ddf46f0986" + }, + { + "question": "What would the percentage change in the number of RSUs and cash-based awards outstanding at the end of the year in 2019 from 2018 be if the amount in 2019 was 15,340 thousand instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n num_2019 = 15340\n num_2018 = 14840\n \n # Do math calculation to get the answer\n answer = (num_2019 - num_2018) / num_2018 * 100\n \n return answer", + "ground_truth": 3.3692722371967654, + "question_id": "compshort-testmini-46", + "paragraphs": [ + "\n||Year-ended 31 March 2019||Year-ended 31 March 2018||\n||Number|WASP|Number|WASP|\n|Restricted share units|000\u2019s|\u00a3 pence|000\u2019s|\u00a3 pence|\n|Outstanding at the start of the year|14,840|316.09|15,350|215.92|\n|Awarded|8,749|478.44|6,337|453.14|\n|Forfeited|(1,421)|426.11|(1,421)|284.15|\n|Released|(6,822)|309.77|(5,426)|218.49|\n|Outstanding at the end of the year|15,346|401.27|14,840|316.09|\n Restricted Share Units The following table illustrates the number and WASP on date of award, and movements in, restricted share units (\u201cRSUs\u201d) and cash-based awards granted under the 2015 LTIP: RSUs and cash-based awards have a vesting period between two to five years, with no award vesting within the first 12 months of the grant.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "a6b3c5c2559c9b4a118d9b6a78ff9b7e" + }, + { + "question": "If interest cost in 2019 increased to 3,000 million, what was the revised average? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n interest_cost_2019 = 3000\n interest_cost_2018 = 2726\n \n # Do math calculation to get the answer\n answer = (interest_cost_2019 + interest_cost_2018) / 2\n \n return answer", + "ground_truth": 2863.0, + "question_id": "compshort-testmini-47", + "paragraphs": [ + "\n|($ in millions)||||\n|For the year ended December 31:|2019|2018|Yr.-to-Yr. Percent Change|\n|Retirement-related plans\u2014cost||||\n|Service cost|$385|$431|(10.7)%|\n|Multi-employer plans|32|38|(16.9)|\n|Cost of defined contribution plans|1,040|1,024|1.5|\n|Total operating costs/ (income)|$1,457|$1,494|(2.5)%|\n|Interest cost|$2,929|$2,726|7.4%|\n|Expected return on plan assets|(4,192)|(4,049)|3.5|\n|Recognized actuarial losses|1,819|2,941|(38.2)|\n|Amortization of prior service costs/(credits)|(9)|(73)|(87.6)|\n|Curtailments/settlements|41|11|262.2|\n|Other costs|28|16|76.2|\n|Total non-operating costs/(income)|$615|$1,572|(60.9)%|\n|Total retirement-related plans\u2014cost|$2,072|$3,066|(32.4)%|\n Retirement-Related Plans The following table provides the total pre-tax cost for all retirement-related plans. Total operating costs/(income) are included in the Consolidated Income Statement within the caption (e.g., Cost, SG&A, RD&E) relating to the job function of the plan participants. Total pre-tax retirement-related plan cost decreased by $994 million compared to 2018, primarily driven by a decrease in recognized actuarial losses ($1,123 million), primarily due to the change in the amortization period in the U.S. Qualified Personal Pension Plan and higher expected return on plan assets ($143 million), partially offset by higher interest costs ($203 million). As discussed in the \u201cOperating (non-GAAP) Earnings\u201d section, we characterize certain retirement-related costs as operating and others as non-operating. Utilizing this characterization, operating retirement-related costs in 2019 were $1,457 million, a decrease of $37 million compared to 2018. Non-operating costs of $615 million in 2019 decreased $957 million year to year, driven primarily by the same factors as above.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "08ecb3bff2a1ef3660b2b523838c9179" + }, + { + "question": "What was the percentage change in cost of revenue from 2017 to 2019 if the cost of revenue is 742,365 in 2019? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n cost_of_revenue_2019 = 742365\n cost_of_revenue_2017 = 731453\n \n # Do math calculation to get the answer\n answer = (cost_of_revenue_2019 - cost_of_revenue_2017) / cost_of_revenue_2017 * 100\n \n return answer", + "ground_truth": 1.4918251753701195, + "question_id": "compshort-testmini-48", + "paragraphs": [ + "\n||||Year Ended December 31|||\n||2019|% Change|2018|% Change|2017|\n||||(In thousands, except percentage data)|||\n|Cost of revenue|$704,535|(1.8)%|$717,118|(2.0)%|$731,453|\n|Gross margin percentage|29.5%||32.3%||29.6%|\n 2019 vs 2018 Cost of revenue decreased for the year ended December 31, 2019, compared to the prior year, primarily due to net revenue declining. Gross margin decreased for the year ended December 31, 2019 compared to the prior year. Gross margin was negatively impacted by the imposition of Section 301 tariffs originally announced in late 2018 and cost inefficiencies experienced in our new manufacturing locations outside of China, an increase in channel promotional activities relative to revenue as well as foreign exchange headwinds due to the strengthening of the U.S. dollar. 2018 vs 2017 Cost of revenue decreased for the year ended December 31, 2018 primarily due to improved product margin performance, lower proportionate provisions for warranty expense, and lower air freight costs compared to the prior year. Gross margin increased for the year ended December 31, 2018 compared to the prior year primarily due to improved product margin performance, lower proportionate provisions for sales returns and warranty expense, favorable foreign exchange rate movements and lower air freight costs compared to the prior year. For fiscal 2020, we expect gross margins to improve from fiscal 2019 primarily as our U.S. bound inventory will primarily not be subject to Section 301 tariffs in fiscal 2020. Forecasting gross margin percentages is difficult, and there are a number of risks related to our ability to maintain or improve our current gross margin levels.\u00a0Our cost of revenue as a percentage of net revenue can vary significantly based upon factors such as: uncertainties surrounding revenue levels, including future pricing and/or potential discounts as a result of the economy or in response to the strengthening of the U.S. dollar in our international markets, and related production level variances; import customs duties and imposed tariffs; competition; changes in technology; changes in product mix; variability of stockbased compensation costs; royalties to third parties; fluctuations in freight and repair costs; manufacturing and purchase price variances; changes in prices on commodity components; warranty costs; and the timing of sales, particularly to service provider customers. We expect that revenue derived from paid subscription service plans will increase in the future, which may have a positive impact on our gross margin. From time to time, however, we may experience fluctuations in our gross margin as a result of the factors discussed above.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "980e4e8e43f0d850ad65b9f26a83dc28" + }, + { + "question": "What would be the average revenue for 2017 and 2018 if 2017 revenue was 47,000 \u20acm? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n revenue_2017 = 47000\n revenue_2018 = 46571\n \n # Do math calculation to get the answer\n answer = (revenue_2017 + revenue_2018) / 2\n \n return answer", + "ground_truth": 46785.5, + "question_id": "compshort-testmini-49", + "paragraphs": [ + "\n|At/for the year ended 31 March|2019|2018|2017|2016|2015|\n|Consolidated income statement data (\u20acm)||||||\n|Revenue|43,666|46,571|47,631|49,810|48,385|\n|Operating (loss)/profit|(951)|4,299|3,725|1,320|2,073|\n|(Loss)/profit before taxation|(2,613)|3,878|2,792|(190)|1,734|\n|(Loss)/profit for financial year from continuing operations|(4,109)|4,757|(1,972)|(5,127)|7,805|\n|(Loss)/profit for the financial year|(7,644)|2,788|(6,079)|(5,122)|7,477|\n|Consolidated statement of financial position data (\u20acm)||||||\n|Total assets|142,862|145,611|154,684|169,107|169,579|\n|Total equity|63,445|68,607|73,719|85,136|93,708|\n|Total equity shareholders\u2019 funds|62,218|67,640|72,200|83,325|91,510|\n|Earnings per share1,2||||||\n|Weighted average number of shares (millions)||||||\n|\u2013 Basic|27,607|27,770|27,971|26,692|26,489|\n|\u2013 Diluted|27,607|27,857|27,971|26,692|26,629|\n|Basic (loss)/earnings per ordinary share|(29.05)c|8.78c|(22.51)c|(20.25)c|27.48c|\n|Diluted (loss)/earnings per ordinary share|(29.05)c|8.76c|(22.51)c|(20.25)c|27.33c|\n|Basic (loss)/earnings per share from continuing operations|(16.25)c|15.87c|(7.83)c|(20.27)c|28.72c|\n|Cash dividends1,3||||||\n|Amount per ordinary share (eurocents)|9.00c|15.07c|14.77c|\u2013|\u2013|\n|Amount per ADS (eurocents)|9.00c|15.07c|147.7c|\u2013|\u2013|\n|Amount per ordinary share (pence)|\u2013|\u2013|\u2013|11.45p|11.22p|\n|Amount per ADS (pence)|\u2013|\u2013|\u2013|114.5p|111.2p|\n|Amount per ordinary share (US cents)|10.10c|17.93c|18.52c|16.49c|16.65c|\n|Amount per ADS (US cents)|10.10c|179.3c|182.5c|164.9c|166.5c|\n Selected financial data Unaudited information The selected financial data shown below include the results of Vodafone\u00a0India as discontinued operations in all years following the agreement to combine it with Idea Cellular. Notes: 1 See note 8 to the consolidated financial statements, \u201cEarnings per share\u201d. Earnings and dividends per ADS is calculated by multiplying earnings per ordinary share by ten, the number of ordinary shares per ADS. 2 On 19 February 2014, we announced a \u201c6 for 11\u201d share consolidation effective 24 February 2014. This had the effect of reducing the number of shares in issue from 52,821,751,216 ordinary shares (including 4,351,833,492 ordinary shares held in Treasury) as at the close of business on 18 February 2014 to 28,811,864,298 new ordinary shares in issue immediately after the share consolidation on 24 February 2014. 3 The final dividend for the year ended 31 March 2019 was proposed by the Directors on 14 May 2019 and is payable on 2 August 2019 to holders of record as of 7 June 2019. The total dividends have been translated into US\u00a0dollars at 31 March 2019 for purposes of the above disclosure but the dividends are payable in US dollars under the terms of the ADS depositary agreement.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "a21bb5866626c7af28680f402206ff9e" + }, + { + "question": "If the Total interest expense for year 2019 was adjusted to be lowered by $0.5(in millions), What is the Total interest expense for years 2017-2019? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n interest_expense_2019 = 184.1\n interest_expense_2018 = 177.9\n interest_expense_2017 = 184.2\n adjustment = 0.5\n \n # Do math calculation to get the answer\n answer = (interest_expense_2019 - adjustment) + interest_expense_2018 + interest_expense_2017\n \n return answer", + "ground_truth": 545.7, + "question_id": "compshort-testmini-50", + "paragraphs": [ + "\n|||Year Ended December 31,||2019 vs. 2018|2018 vs. 2017|\n|(In millions)|2019|2018|2017|Change|Change|\n|Interest expense on our various debt instruments:||||||\n|Term Loan A due July 2017(1)|$ \u2014|$ \u2014|$ 3.6|$ \u2014|$ (3.6)|\n|Term Loan A due July 2022(2)|6.8|\u2014|\u2014|6.8|\u2014|\n|Term Loan A due July 2023(3)|8.5|8.9|18.6|(0.4)|(9.7)|\n|Revolving credit facility due July 2023(3)|1.4|1.9|2.4|(0.5)|(0.5)|\n|6.50% Senior Notes due December 2020(4)|25.4|28.1|28.1|(2.7)|\u2014|\n|4.875% Senior Notes due December 2022|21.5|21.5|21.5|\u2014|\u2014|\n|5.25% Senior Notes due April 2023|23.1|23.1|23.0|\u2014|0.1|\n|4.50% Senior Notes due September 2023|20.7|21.8|21.0|(1.1)|0.8|\n|5.125% Senior Notes due December 2024|22.4|22.4|22.3|\u2014|0.1|\n|5.50% Senior Notes due September 2025|22.4|22.4|22.3|\u2014|0.1|\n|4.00% Senior Notes due December 2027(4)|1.7|\u2014|\u2014|1.7|\u2014|\n|6.875% Senior Notes due July 2033|31.1|31.0|31.0|0.1|\u2014|\n|Other interest expense|19.4|18.2|18.3|1.2|(0.1)|\n|Less: capitalized interest|(8.4)|(6.3)|(10.3)|(2.1)|4.0|\n|Less: interest income|(11.9)|(15.1)|(17.6)|3.2|2.5|\n|Total|$ 184.1|$ 177.9|$ 184.2|$ 6.2|$ (6.3)|\n Interest expense, net includes the stated interest rate on our outstanding debt, as well as the net impact of capitalized interest, interest income, the effects of terminated interest rate swaps and the amortization of capitalized senior debt issuance costs and credit facility fees, bond discounts, and terminated treasury locks. Interest expense, net for the years ended December 31, was as follows: (1) We repaid the notes upon maturity in July 2017. (2) On August 1, 2019, Sealed Air Corporation, on behalf of itself and certain of its subsidiaries, and Sealed Air Corporation (US) entered into an amendment to its existing senior secured credit facility with Bank of America, N.A., as agent, and the other financial institutions party thereto. The amendment provided for a new incremental term facility in an aggregate principal amount of up to $475 million, to be used, in part, to finance the acquisition of Automated. See Note 14, \"Debt and Credit Facilities,\" of the Notes to Consolidated Financial Statements for further details. (3) On July 12, 2018, the Company and certain of its subsidiaries entered into a third amended and restated credit agreement with respect to its existing senior secured credit facility. See Note 14, \u201cDebt and Credit Facilities,\u201d of the Notes to Consolidated Financial Statements for further details. (4) In November 2019, the Company issued $425 million of 4.00% Senior Notes due 2027 and used the proceeds to retire the existing $425 million of 6.50% Senior Notes due 2020. See Note 14, \"Debt and Credit Facilities,\" of the Notes to Consolidated Financial Statements for further details.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "0ef739251d330b450040d7d3b169e016" + }, + { + "question": "If the building and improvements increases by 10% in 2019, what is the revised average? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n buildings_and_improvements_2019 = 370451\n buildings_and_improvements_2018 = 360030\n increase_percentage = 0.1\n\n # Do math calculation to get the answer\n revised_building_and_improvements_2019 = buildings_and_improvements_2019 * (1 + increase_percentage)\n answer = (revised_building_and_improvements_2019 + buildings_and_improvements_2018) / 2\n\n return answer", + "ground_truth": 383763.05000000005, + "question_id": "compshort-testmini-51", + "paragraphs": [ + "\n||June 1, 2019|June 2, 2018|\n|Land and improvements|$93,046|$90,757|\n|Buildings and improvements|370,451|360,030|\n|Machinery and equipment|496,166|478,997|\n|Construction-in-progress|52,551|9,307|\n||1,012,214|939,091|\n|Less: accumulated depreciation|555,920|513,707|\n||$456,294|$425,384|\n 6. Property, Plant and Equipment Property, plant and equipment consisted of the following (in thousands): Depreciation expense was $51.7 million, $51.1 million and $48.8 million in fiscal years 2019, 2018 and 2017, respectively. The Company maintains insurance for both property damage and business interruption relating to catastrophic events, such as fires. Insurance recoveries received for property damage and business interruption in excess of the net book value of damaged assets, clean-up and demolition costs, and post-event costs are recognized as income in the period received or committed when all contingencies associated with the recoveries are resolved. Gains on insurance recoveries related to business interruption are recorded within \u201cCost of sales\u201d and any gains or losses related to property damage are recorded within \u201cOther income (expense).\u201d Insurance recoveries related to business interruption are classified as operating cash flows and recoveries related to property damage are classified as investing cash flows in the statement of cash flows. Insurance claims incurred or finalized during the fiscal years ended 2019, 2018, and 2017 did not have a material affect on the Company's consolidated financial statements.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "d55a333373087c5368d88531cb36c4a6" + }, + { + "question": "What would be the value of the 2019 total voyage revenue as a percentage of the 2018 total voyage revenues if the 2018 total voyage revenue is instead $300,000,000? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n voyage_revenue_2019 = 317220\n adjusted_voyage_revenue_2018 = 300000\n \n # Do math calculation to get the answer\n answer = (voyage_revenue_2019 / adjusted_voyage_revenue_2018) * 100\n \n return answer", + "ground_truth": 105.74, + "question_id": "compshort-testmini-52", + "paragraphs": [ + "\n|All amounts in USD \u2018000 |2019|2018|2017|\n|Spot charter revenues*|283,007|259,978|257,495|\n|Time charter revenues |34,213|29,038|39,646|\n|Total Voyage Revenues |317,220|289,016|297,141|\n 3. VOYAGE REVENUES Our voyage revenues consist of time charter revenues and spot charter revenues with the following split: *Spot charter revenues for 2019 and 2018 are presented in accordance we ASC 606 Revenue from Contracts with Customers. The comparative information for 2017 has not been restated.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "d196cf8aa91a3fd13611841f3f2e20d2" + }, + { + "question": "If the Furniture and equipment in December 31, 2019 increased to 1,914 thousand, what would be the revised change? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n furniture_equipment_2019 = 1914\n furniture_equipment_2018 = 1189\n \n # Do math calculation to get the answer\n answer = furniture_equipment_2019 - furniture_equipment_2018\n \n return answer", + "ground_truth": 725.0, + "question_id": "compshort-testmini-53", + "paragraphs": [ + "\n|||As of December 31,||\n||Useful life in years|2019|2018|\n|Furniture and equipment|5|$1,785|$1,189|\n|Leasehold improvements (1)|5|4,074|2,776|\n|System hardware|5|1,596|1,404|\n|Office computers|3|5,309|3,745|\n|Computer and system software|3|1,451|1,385|\n|||14,215|10,499|\n|Less accumulated depreciation and amortization||(7,931)|(5,849)|\n|Property and equipment, net||$6,284|$4,650|\n Property and equipment consist of the following (in thousands): (1) Lesser of the lease term or the estimated useful lives of the improvements, which generally may be up to 5 years. Depreciation and amortization expense for the years ended December 31, 2019, 2018 and 2017 was $2.2 million, $1.8 million and $1.9 million, respectively.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "6a2b772f29a5372577f3aff85b8dd158" + }, + { + "question": "What would be the total senior notes as a percentage of total contractual obligations if total contractual obligations were $50,000 million instead, while total senior notes remained unchanged? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n senior_notes = 20500\n total_contractual_obligations = 50000\n \n # Do math calculation to get the answer\n answer = (senior_notes / total_contractual_obligations) * 100\n \n return answer", + "ground_truth": 41.0, + "question_id": "compshort-testmini-54", + "paragraphs": [ + "\n||||PAYMENTS DUE BY PERIOD|||\n|July 27, 2019|Total|Less than 1 Year|1 to 3 Years|3 to 5 Years|More than 5 Years|\n|Operating leases|$1,179|$441|$494|$190|$54|\n|Purchase commitments with contract manufacturers and suppliers|4,967|4,239|728|\u2014|\u2014|\n|Other purchase obligations|1,490|676|622|98|94|\n|Senior notes|20,500|6,000|5,500|2,250|6,750|\n|Transition tax payable|8,343|749|1,498|2,113|3,983|\n|Other long-term liabilities .|1,214|\u2014|220|136|858|\n|Total by period|$37,693|$12,105|$9,062|$4,787|$11,739|\n|Other long-term liabilities (uncertainty in the timing of future payments)|1,428|||||\n|Total|$39,121|||||\n Contractual Obligations The impact of contractual obligations on our liquidity and capital resources in future periods should be analyzed in conjunction with the factors that impact our cash flows from operations discussed previously. In addition, we plan for and measure our liquidity and capital resources through an annual budgeting process. The following table summarizes our contractual obligations at July 27, 2019 (in millions): Operating Leases For more information on our operating leases, see Note 13 to the Consolidated Financial Statements Purchase Commitments with Contract Manufacturers and Suppliers We purchase components from a variety of suppliers and use several contract manufacturers to provide manufacturing services for our products. Our purchase commitments are for shortterm product manufacturing requirements as well as for commitments to suppliers to secure manufacturing capacity. Certain of our purchase commitments with contract manufacturers and suppliers relate to arrangements to secure long-term pricing for certain product components for multi-year periods. A significant portion of our reported estimated purchase commitments arising from these agreements are firm, noncancelable, and unconditional commitments. We record a liability for firm, noncancelable, and unconditional purchase commitments for quantities in excess of our future demand forecasts consistent with the valuation of our excess and obsolete inventory. See further discussion in \u201cInventory Supply Chain.\u201d As of July 27, 2019, the liability for these purchase commitments was $129 million and is recorded in other current liabilities and is not included in the preceding table. Other Purchase Obligations Other purchase obligations represent an estimate of all contractual obligations in the ordinary course of business, other than operating leases and commitments with contract manufacturers and suppliers, for which we have not received the goods or services. Purchase orders are not included in the preceding table as they typically represent our authorization to purchase rather than binding contractual purchase obligations. Long-Term Debt The amount of long-term debt in the preceding table represents the principal amount of the respective debt instruments. See Note 11 to the Consolidated Financial Statements. Transition Tax Payable Transition tax payable represents future cash tax payments associated with the one-time U.S. transition tax on accumulated earnings of foreign subsidiaries as a result of the Tax Act. See Note 17 to the Consolidated Financial Statements. Other Long-Term Liabilities Other long-term liabilities primarily include noncurrent income taxes payable, accrued liabilities for deferred compensation, deferred tax liabilities, and certain other long-term liabilities. Due to the uncertainty in the timing of future payments, our noncurrent income taxes payable of approximately $1.3 billion and deferred tax liabilities of $95 million were presented as one aggregated amount in the total column on a separate line in the preceding table. Noncurrent income taxes payable include uncertain tax positions. See Note 17 to the Consolidated Financial Statements.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "629950ce836514d134c7fb76679d8b83" + }, + { + "question": "If the Sales Mix of Hardware in 2019 increased to 65,674 thousand, what would be the revised average for 2018 and 2019? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n hardware_sales_2019 = 65674\n hardware_sales_2018 = 29496\n \n # Do math calculation to get the answer\n answer = (hardware_sales_2019 + hardware_sales_2018) / 2\n \n return answer", + "ground_truth": 47585.0, + "question_id": "compshort-testmini-55", + "paragraphs": [ + "\n||APAC|||\n|Sales Mix|2019|2018|%Change|\n|Hardware|$34,965|$29,496|19%|\n|Software|92,988|107,363|(13%)|\n|Services|52,288|50,055|4%|\n||$180,241|$186,914|(4%)|\n Our net sales by offering category for APAC for 2019 and 2018, were as follows (dollars in thousands): 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: \u2022 Continued expansion of hardware offerings in the APAC market resulted in higher net sales in this category. \u2022 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. \u2022 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.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "aa7c13e8b1553a5d5353b2671569f246" + }, + { + "question": "What would the percentage change in U.S. Income before income taxes in 2019 from 2018 if the amount in 2019 was $193,000 thousand instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n income_2019 = 193000\n income_2018 = 189691\n \n # Do math calculation to get the answer\n answer = ((income_2019 - income_2018) / income_2018) * 100\n \n return answer", + "ground_truth": 1.7444159185201196, + "question_id": "compshort-testmini-56", + "paragraphs": [ + "\n||2019|2018|2017|\n|||(in thousands)||\n|Income before income taxes||||\n|U.S|$192,442|$189,691|$76,699|\n|Non-U.S|333,330|278,110|447,713|\n||$525,772|$467,801|$524,412|\n|Provision (benefit) for income taxes||||\n|Current:||||\n|U.S. Federal|$19,297|$(59,122)|$162,679|\n|Non-U.S|52,810|45,083|64,313|\n|State|(4,347)|1,721|2,623|\n||67,760|(12,318)|229,615|\n|Deferred:||||\n|U.S. Federal|(4,522)|29,252|43,687|\n|Non-U.S|(8,007)|(1,243)|(6,476)|\n|State|3,073|331|(106)|\n||(9,456)|28,340|37,105|\n|Total provision for income taxes|$58,304|$16,022|$266,720|\n S. INCOME TAXES The components of income (loss) before income taxes and the provision (benefit) for income taxes as shown in the consolidated statements of operations were as follows: Income tax expense for 2019, 2018 and 2017 totaled $58.3 million, $16.0 million and $266.7 million, respectively. The effective tax rate for 2019, 2018 and 2017 was 11.1%, 3.4% and 50.9%, respectively. On December 22, 2017, the U.S. enacted the Tax Cuts and Jobs Act of 2017 (the \u201cTax Reform Act\u201d), making significant changes to the Internal Revenue Code. The Tax Reform Act has significant direct and indirect implications for accounting for income taxes under ASC 740, \u201cAccounting for Income Taxes\u201d some of which could not be calculated with precision until further clarification and guidance was made available from tax authorities, regulatory bodies or the FASB. In light of this uncertainty, on December 22, 2017 the SEC issued Staff Accounting Bulletin (\u201cSAB\u201d) No. 118, \u201cIncome Tax Accounting Implications of the Tax Cuts and Jobs Act,\u201d to address uncertainty in the application of U.S. GAAP when the registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Tax Reform Act. In accordance with SAB 118, Teradyne recorded $186.0 million of additional income tax expense in the fourth quarter of 2017 which represented Teradyne\u2019s best estimate of the impact of the Tax Reform Act in accordance with Teradyne\u2019s understanding of the Tax Reform Act and available guidance as of that date. The $186.0 million was primarily composed of expense of $161.0 million related to the one-time transition tax on the mandatory deemed repatriation of foreign earnings, $33.6 million of expense related to the remeasurement of certain deferred tax assets and liabilities based on the rates at which they are expected to reverse in the future, and a benefit of $10.3 million associated with the impact of correlative adjustments on uncertain tax positions. In accordance with the requirements of SAB 118, in the fourth quarter of 2018, Teradyne completed its analysis of the effect of the Tax Reform Act based on the application of the most recently available guidance as of December 31, 2018 and recorded $49.5 million of net income tax benefit. The net benefit consisted of $51.7 million of benefit resulting from a reduction in the estimate of the one-time transition tax on the mandatory deemed repatriation of foreign earnings and an expense of $2.2 million associated with the impact of correlative adjustments on uncertain tax positions.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "434d007e0e736e03b09a172570fd9aa8" + }, + { + "question": "How many unexercised options would Garo H. Armen have as at December 31, 2019 after exercising 20% of the options expiring on April 15, 2026?", + "python_solution": "def solution():\n # Define variables name and value\n initial_options = 500000\n exercise_percentage = 0.2\n remaining_options = 184028\n \n # Do math calculation to get the answer\n answer = initial_options * (1 - exercise_percentage) + remaining_options\n \n return answer", + "ground_truth": 584028.0, + "question_id": "compshort-testmini-57", + "paragraphs": [ + "\n|Name|No. of Securities Underlying Unexercised Options (#) Exercisable No. of Securities Underlying Unexercised|No. of Securities Underlying Unexercised Options (#) Unexercisable No. of Securities Underlying Unexercised|Option Exercise Price|Option Expiration Date|\n|Garo H. Armen (1)|500,000|-|$1.25|April 16, 2026|\n|Garo H. Armen (2)|184,028|65,972|$1.75|October 16, 2027|\n|Alexander K. Arrow (3)|100,000|-|$1.25|February 12, 2026|\n|Alexander K. Arrow (3)|140,000|-|$1.25|April 15, 2026|\n|Alexander K. Arrow (4)|55,208|19,792|$1.75|October 16, 2027|\n|Alexander K. Arrow (5)|41,667|-|$1.00|February 1, 2029|\n Outstanding Equity Awards at Fiscal Year End The following table summarizes the equity awards made to our named executive officers that were outstanding at December 31, 2019\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "967ce3d115cb463ab4cfc507156b1cf9" + }, + { + "question": "If the total purchase price for Blue Coat is $5,000 million, What would be the Goodwill for Blue Coat expressed as a percentage of Total purchase price? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n goodwill_blue_coat = 4084\n total_purchase_price_blue_coat = 5000\n \n # Do math calculation to get the answer\n answer = (goodwill_blue_coat / total_purchase_price_blue_coat) * 100\n \n return answer", + "ground_truth": 81.67999999999999, + "question_id": "compshort-testmini-58", + "paragraphs": [ + "\n|(In millions)|Blue Coat|LifeLock|Total|\n|Goodwill|$4,084|$1,397|$5,481|\n|Intangible assets|1,608|1,247|2,855|\n|Net liabilities assumed|(1,019)|(361)|(1,380)|\n|Total purchase price|$4,673|$2,283|$6,956|\n Fiscal 2017 acquisitions On August 1, 2016, we acquired all of the outstanding common stock of Blue Coat, Inc. (Blue Coat), a provider of advanced web security solutions for global enterprises and governments. The addition of Blue Coat\u2019s suite of network and cloud security products to our innovative Enterprise Security product portfolio has enhanced our threat protection and information protection products while providing us with complementary products, such as advanced web and cloud security solutions, that address the network and cloud security needs of enterprises. On February 9, 2017, we completed the acquisition of LifeLock, Inc. (LifeLock) a provider of proactive identity theft protection services for consumers and consumer risk management services for enterprises. LifeLock\u2019s services are provided on a monthly or annual subscription basis and provide identification and notification of identity-related and other events and assist users in remediating their impact. The total consideration for the acquisitions, net of cash acquired, consisted of the following:\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "0bdf2a185a74049421e705ca46c3285c" + }, + { + "question": "What would the percentage change in total goodwill in 2019 from 2018 be if the amount in 2019 was 420.0 million instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n goodwill_2019 = 420.0\n goodwill_2018 = 368.0\n \n # Do math calculation to get the answer\n answer = (goodwill_2019 - goodwill_2018) / goodwill_2018 * 100\n \n return answer", + "ground_truth": 14.130434782608695, + "question_id": "compshort-testmini-59", + "paragraphs": [ + "\n||2019 Goodwill|2018 Goodwill|\n||\u00a3m|\u00a3m|\n|Steam Specialties|113.0|119.3|\n|Electric Thermal Solutions|244.7|183.0|\n|Watson-Marlow|60.0|65.7|\n|Total goodwill|417.7|368.0|\n 15 Goodwill and other intangible assets continued Impairment In accordance with the requirements of IAS 36 (Impairment of Assets), goodwill is allocated to the Group\u2019s cash-generating units, or groups of cash-generating units, that are expected to benefit from the synergies of the business combination that gave rise to the goodwill. During 2019, we performed a review on the basis of identification of our individual CGUs. As a result of this review, we have consolidated a number of our current individual CGUs into groups of CGUs that represent the lowest level to which goodwill is monitored for internal management purposes, being each operating segment as disclosed in Note 3. As a result, we performed an impairment review at an operating segment CGU level, the breakdown of the goodwill value at 31st December across these is shown below: In order to complete the transition to performing goodwill impairment reviews at an operating segment level, we also performed a goodwill impairment review as at 31st December 2019 under the historical CGU basis. The result of this impairment review led to an impairment of \u00a34.2m\u00a0being recognised in respect of Watson-Marlow FlowSmart. No other impairment was recognised. The goodwill balance has been tested for annual impairment on the following basis: \u2022 the carrying values of goodwill have been assessed by reference to value in use. These have been estimated using cash flows based on forecast information for the next financial year which have been approved by the Board and then extended up to a further 9 years based on the most recent forecasts prepared by management; \u2022 pre-tax discount rates range from 11-12% (2018: 10-15%); \u2022 short to medium-term growth rates vary between 3-8% depending on detailed forecasts (2018: 2-8%). The range in rates excludes the annualised impact of owning Thermocoax for a first full year in 2020. The short to medium-term is defined as not more than 10 years; and \u2022 long-term growth rates are set using IMF forecasts and vary between 1.8-2.5% (2018: 0.8-3.0%).\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "9d6e50718c6c1be4b941a460b4f0bc72" + }, + { + "question": "What would the percentage change in Interest expense in 2019 from 2018 be if the amount in 2019 was $3,417 thousand instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n interest_expense_2019 = 3417\n interest_expense_2018 = 3817\n \n # Do math calculation to get the answer\n answer = (interest_expense_2019 - interest_expense_2018) / interest_expense_2018 * 100\n \n return answer", + "ground_truth": -10.47943411055803, + "question_id": "compshort-testmini-60", + "paragraphs": [ + "\n|||Years Ended December 31,||\n||2019|2018|2017|\n|Average daily utilization|$87,800|$106,189|$268,775|\n|Interest expense (1)|$3,465|$3,817|$6,668|\n|Weighted average interest rate (1)|3.9%|3.6%|2.5%|\n The following table presents information related to our credit agreements (dollars in thousands): (1) Excludes the amortization of deferred loan fees and includes the commitment fee. In January 2018, the Company repaid $175.0 million of long-term debt outstanding under its 2015 Credit Agreement, primarily using funds repatriated from its foreign subsidiaries.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "8aa6469033391ef8cc95f77ed282889c" + }, + { + "question": "What would the average revenue earned across 2018 and 2019 be if the amount in 2019 was $700.0 million instead? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n fy19_revenue = 700.0\n fy18_revenue = 639.0\n \n # Do math calculation to get the answer\n answer = (fy19_revenue + fy18_revenue) / 2\n \n return answer", + "ground_truth": 669.5, + "question_id": "compshort-testmini-61", + "paragraphs": [ + "\n||FY19|FY18\u00b9|Growth %|Growth %|\n||$m (Reported)|$m (Reported)|(Reported)|(CC)|\n|Revenue by Region:|||||\n|\u2013 Americas|253.3|223.6|13.3|13.4|\n|\u2013 EMEA|363.6|324.5|12.0|12.7|\n|\u2013 APJ|93.7|90.9|3.1|6.2|\n||710.6|639.0|11.2|12.0|\n|Revenue by Product:|||||\n|\u2013 Network|328.5|316.5|3.8|4.7|\n|\u2013 Enduser|348.4|291.8|19.4|20.2|\n|\u2013 Other|33.7|30.7|9.8|10.0|\n||710.6|639.0|11.2|12.0|\n|Revenue by Type:|||||\n|\u2013 Subscription|593.9|512.4|15.9|16.7|\n|\u2013 Hardware|106.8|115.1|(7.2)|(6.3)|\n|\u2013 Other|9.9|11.5|(13.9)|(12.8)|\n||710.6|639.0|11.2|12.0|\n Revenue and deferred revenue The Group adopted IFRS 15 Revenue from Contracts with Customers in the current year and has therefore restated the results for the prior-year on a consistent basis, see note 2 of the Financial Statements for further details. The Group\u2019s revenue increased by $71.6 million, or 11.2 per cent, to $710.6 million in the year-ended 31 March 2019. Subscription revenue was notably strong in the period, with reported growth of 15.9 per cent, or 16.7 per cent on a constant currency basis, because of strong prior-period billings and incremental growth of the MSP channel in the current period. 1 Restated for the adoption of IFRS 15 as explained in note 2 of the Financial Statements Revenue in the period of $710.6 million comprised $394.1 million from the recognition of prior-period deferred revenues and $316.5 million from in-period billings. The majority of the Group\u2019s billings, which are recognised over the life of the contract, relate to subscription products (FY19: 84.8 per cent; FY18: 83.8 per cent), with the benefit from increased billings being spread over a number of years on the subsequent recognition of deferred revenue. The deferred revenue balance at the end of the period of $742.1 million increased $13.5 million year-on-year, an increase of 1.9 per cent. This was mainly due to a net deferral of billings amounting to $49.7 million partially offset by a net currency revaluation of $36.2 million, a consequence of the weakening of the euro and sterling against the US dollar during the year. Deferred revenue due within one year at the balance sheet date of $428.6M increased by 5.1 per cent at actual rates or by 10.7 per cent in constant currency. Revenue in the Americas increased by $29.7 million or 13.3 per cent to $253.3 million in the year-ended 31 March 2019, supported by the recognition of prior-period Enduser billings from the Sophos Central platform and the growth of the MSP channel in the current period. EMEA revenue increased by $39.1 million or 12.0 per cent to $363.6 million in the year-ended 31 March 2019, with growth in Enduser in particular, but also aided by Network sales. APJ revenue increased by $2.8 million, or 3.1 per cent to $93.7 million in the year-ended 31 March 2019, with good growth in Enduser products partially offset by a decline in Network sales following the legacy product transition.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "ba187f122c93a1b4b7ce6b1429ba1e8f" + }, + { + "question": "What would be the difference between the total net sales and gross profit if the total gross profit was $4,000 million instead? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n total_net_sales = 5349.5\n new_gross_profit = 4000\n \n # Do math calculation to get the answer\n answer = total_net_sales - new_gross_profit\n \n return answer", + "ground_truth": 1349.5, + "question_id": "compshort-testmini-62", + "paragraphs": [ + "\n|Fiscal 2019|First Quarter|Second Quarter|Third Quarter|Fourth Quarter|Total|\n|Net sales|$1,212.5|$1,432.5|$1,374.7|$1,329.8|$5,349.5|\n|Gross profit|$642.0|$689.3|$779.6|$820.5|$2,931.3|\n|Operating income|$132.3|$102.7|$194.7|$284.6|$714.3|\n|Net income from continuing operations|$35.7|$96.3|$49.2|$174.7|$355.9|\n|Diluted net income per common share|$0.14|$0.38|$0.20|$0.70|$1.42|\n Note 21. Quarterly Results (Unaudited) The following table presents the Company's selected unaudited quarterly operating results for the eight quarters ended March 31, 2019. The Company believes that all adjustments of a normal recurring nature have been made to present fairly the related quarterly results (in millions, except per share amounts). Amounts may not add to the total due to rounding: Refer to Note 11, Income Taxes, for an explanation of the one-time transition tax recognized in the third quarter of fiscal 2018. Refer to Note 4, Special Charges and Other, Net, for an explanation of the special charges included in operating income in fiscal 2019 and fiscal 2018. Refer to Note 12, Debt and Credit Facility, for an explanation of the loss on settlement of debt included in other (loss) income, net of $4.1 million during the second quarter, $0.2 million during the third quarter, and $8.3 million during the fourth quarter of fiscal 2019 and $13.8 million and $2.1 million for the first quarter and third quarter of fiscal 2018, respectively. Refer to Note 5, Investments, for an explanation of the impairment recognized on available-for-sale securities in the fourth quarter of fiscal 2018.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "2fd4c8db745c1ab0a54e1020d71ea818" + }, + { + "question": "What would the percentage change in the income before income taxes from Foreign countries from 2018 to 2019 be if the amount in 2019 was 3,000,000 thousand instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n foreign_income_2018 = 3_023_599\n foreign_income_2019_new = 3_000_000\n\n # Do math calculation to get the answer\n answer = ((foreign_income_2019_new - foreign_income_2018) / foreign_income_2018) * 100\n\n return answer", + "ground_truth": -0.780493709648667, + "question_id": "compshort-testmini-63", + "paragraphs": [ + "\n|||YearEnded||\n||June 30, 2019|June 24, 2018|June 25, 2017|\n|||(in thousands)||\n|United States|$(59,876)|$128,190|$7,553|\n|Foreign|2,506,447|3,023,599|1,804,120|\n||$2,446,571|$3,151,789|$1,811,673|\n Note 7: Income Taxes On December 22, 2017, the \u201cTax Cuts & Jobs Act\u201d was signed into law and was effective for the Company starting in the quarter ended December 24, 2017. U.S. tax reform reduced the U.S. federal statutory tax rate from 35% to 21%, assessed a one-time transition tax on earnings of certain foreign subsidiaries that were previously tax deferred, and created new taxes on certain foreign sourced earnings. The impact on income taxes due to a change in legislation is required under the authoritative guidance of Accounting Standards Codification (\u201cASC\u201d) 740, Income Taxes, to be recognized in the period in which the law is enacted. In conjunction, the SEC issued Staff Accounting Bulletin (\u201cSAB\u201d) 118, which allowed for the recording of provisional amounts related to U.S. tax reform and subsequent adjustments related to U.S. tax reform during an up to one-year measurement period that is similar to the measurement period used when accounting for business combinations. The Company recorded what it believed to be reasonable estimates during the SAB 118 measurement period. During the December 2018 quarter, the Company finalized the accounting of the income tax effects of U.S. tax reform. Although the SAB 118 measurement period has ended, there may be some aspects of U.S. tax reform that remain subject to future regulations and/or notices which may further clarify certain provisions of U.S. tax reform. The Company may need to adjust its previously recorded amounts to reflect the recognition and measurement of its tax accounting positions in accordance with ASC 740; such adjustments could be material. The computation of the one-time transition tax on accumulated unrepatriated foreign earnings was recorded on a provisional basis in the amount of $883.0 million in the fiscal year ended June 24, 2018, as permitted under SAB 118. The Company recorded a subsequent provisional adjustment of $36.6 million, as a result of incorporating new information into the estimate, in the Condensed Consolidated Financial Statements in the three months ended September 23, 2018. The Company finalized the computation of the transition tax liability during the December 2018 quarter. The final adjustment resulted in a tax benefit of $51.2 million, which was recorded in the Company\u2019s Condensed Consolidated Financial Statements in the three months ended December 23, 2018. The final balance of total transition tax is $868.4 million. The one-time transition tax is based on the Company\u2019s total post-1986 earnings and profits (\u201cE&P\u201d) that was previously deferred from U.S. income taxes. The Company had previously accrued deferred taxes on a portion of this E&P. The Company has completed the calculation of total post-1986 E&P and related income tax pools for its foreign subsidiaries. The Company elected to pay the one-time transition tax over a period of eight years. Beginning in fiscal year 2019, the Company is subject to the impact of the GILTI provision of U.S. tax reform. The GILTI provision imposes taxes on foreign earnings in excess of a deemed return on tangible assets. The Company has calculated the impact of the GILTI provision on current year earnings and has included the impact in the effective tax rate. The Company made an accounting policy election in the September 2018 quarter to record deferred taxes in relation to the GILTI provision, and recorded a provisional tax benefit of $48.0 million in the Condensed Consolidated Financial Statements in the three months ended September 23, 2018, under SAB 118. The Company finalized the computation of the accounting policy election during the December 2018 quarter. The final adjustment resulted in a tax expense of $0.4 million, which was recorded in the Company\u2019s Condensed Consolidated Financial Statements in the three months ended December 23, 2018. The final tax benefit of the election is $47.6 million. The components of income (loss) before income taxes were as follows:\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "ff93cd22fd565695d4cfda05a4812785" + }, + { + "question": "What would be the average number of securities underlying options of those executive officers who receive them if Ms. Whiteley\u2019s number of securities options is 109,026?", + "python_solution": "def solution():\n # Define variables name and value\n num_executive_officers = 4\n ms_friar_options = 109026\n ms_henry_options = 109026\n ms_reses_options = 109026\n ms_whiteley_options = 109026\n\n # Do math calculation to get the answer\n answer = (ms_friar_options + ms_henry_options + ms_reses_options + ms_whiteley_options) / num_executive_officers\n \n return answer", + "ground_truth": 109026.0, + "question_id": "compshort-testmini-64", + "paragraphs": [ + "\n|Named Executive Officer|Number of Securities Underlying Options(#)|RSUs or RSAs (#)|Fair Value ($)|\n|Ms. Friar (1)|109,026 (2)|38,159 (3)|3,479,299|\n|Ms. Henry|109,026 (2)|38,159 (3)|3,479,299|\n|Ms. Reses|109,026 (2)|38,159 (3)|3,479,299|\n|Ms. Whiteley|47,699 (2)|28,479 (4)|2,339,553|\n|Mr. Daswani (5)|-|4,198 (6)|187,861|\n|Mr. Murphy (5)|-|4,962 (7)|222,050|\n In 2018, we granted new equity awards to our named executive officers described in the table below. In determining the size and terms of these equity awards for Mses. Friar, Henry, Reses and Whiteley, our compensation committee, with input from our CEO, our then-current People Lead and Compensia, considered the past and expected future key contributions of each of these named executive officers, the extent to which their existing equity awards were vested and the competitive market data for similarly situated executives. Our compensation committee believed it was appropriate to grant each of them new equity awards to help achieve our retention goals and further align their compensation with the competitive market. (1) Ms. Friar resigned from her position as Chief Financial Officer, effective as of November 16, 2018. (2) One-twelfth of 10% of the shares subject to the option vest in equal monthly installments over one year from April 1, 2018, and one-thirty-sixth of 90% of the shares subject to the option vest in equal monthly installments over three years from April 1, 2019, subject to continued service with us. (3) 2.5% of RSAs vest in four equal quarterly installments over one year from April 1, 2018, and 7.5% RSUs vest in 12 quarterly installments over three years from April 1, 2019, subject to continued service with us. (4) With respect to 16,695 of the total RSAs, 2.5% of RSAs vest in four equal quarterly installments over one year from April 1, 2018, and 7.5% RSUs vest in 12 quarterly installments over three years from April 1, 2019, subject to continued service with us. And, with respect to 11,784 of the total RSAs, one-sixteenth of RSAs vest in 16 equal quarterly installments over four years from October 1, 2018, subject to continued service with us. (5) Messrs. Daswani and Murphy did not receive any additional equity awards in conjunction with their service as interim co-CFOs. Equity awards to Messrs. Daswani and Murphy were granted equity awards in April 2018, prior to their becoming named executive officers, as part of the company-wide compensation review program. Their grants were recommended by their direct manager, reviewed by the then-current People Lead and approved by our compensation committee. (6) With respect to 1,336 of the total RSAs, one-sixteenth of RSAs vest in 16 equal quarterly installments over four years from April 1, 2018, subject to continued service with us. And, with respect to 2,862 of the total RSAs, 2.5% of RSAs vest in four equal quarterly installments over one year from April 1, 2018, and 7.5% RSUs vest in 12 quarterly installments over three years from April 1, 2019, subject to continued service with us. (7) With respect to 1,527 of the total RSAs, one-sixteenth of RSAs vest in 16 equal quarterly installments over four years from April 1, 2018, subject to continued service with us. And, with respect to 3,435 of the total RSAs, 2.5% of RSAs vest in four equal quarterly installments over one year from April 1, 2018, and 7.5% RSUs vest in 12 quarterly installments over three years from April 1, 2019, subject to continued service with us. Mr. Dorsey did not receive any equity awards in 2018 at his request, and because our compensation committee believed that his existing equity ownership position sufficiently aligned his interests with those of our stockholders.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "d6701fa1d73fc171063d15172e3772c2" + }, + { + "question": "If the net revenues by Americas in 2019 is increased to 1,901 million, what is the revised average for Year Ended December 31? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n americas_2019 = 1901\n americas_2018 = 1264\n americas_2017 = 1085\n\n # Do math calculation to get the answer\n answer = (americas_2019 + americas_2018 + americas_2017) / 3\n \n return answer", + "ground_truth": 1416.6666666666667, + "question_id": "compshort-testmini-65", + "paragraphs": [ + "\n||Year Ended December 31,|Year Ended December 31,|Year Ended December 31,|% Variation|% Variation|\n||2019|2018|2017|2019 vs 2018|2018 vs 2017|\n||(In millions)|(In millions)|(In millions)|||\n|EMEA|$2,265|$2,478|$2,142|(8.6)%|15.7%|\n|Americas|1,351|1,264|1,085|6.8|16.5|\n|Asia Pacific|5,940|5,922|5,120|0.3|15.7|\n|Total|$9,556|$9,664|$8,347|(1.1)%|15.8%|\n Net revenues by location of shipment are classified by location of customer invoiced or reclassified by shipment destination in line with customer demand. For example, products ordered by U.S.-based companies to be invoiced to Asia Pacific affiliates are classified as Asia Pacific revenues. By location of shipment, in 2019, revenues grew 6.8% in Americas, driven by Power Discrete, remained substantially flat in Asia and decreased 8.6% in EMEA, mainly due to lower sales of Microcontrollers and Power Discrete. In 2018 revenues grew across all regions, led by Asia Pacific and EMEA, mainly due to growth in Imaging and Automotive.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "25e5b52ac21a57d4b9476beedfca5bf3" + }, + { + "question": "What would be the total price of exercised or expired options during the fiscal year 2019 if the weighted-average exercise price of exercised options was $4.25?", + "python_solution": "def solution():\n # Define variables name and value\n exercised_options = 251063\n exercised_price = 4.25\n expired_options = 89550\n expired_price = 12.55\n \n # Do math calculation to get the answer\n answer = (exercised_options * exercised_price) + (expired_options * expired_price)\n \n return answer", + "ground_truth": 2190870.25, + "question_id": "compshort-testmini-66", + "paragraphs": [ + "\n||Number of Options|Weighted average exercise price|Weighted average remaining contractual life (years)|Aggregate intrinsic value $|\n|Outstanding, January 1, 2018|1,368,772|$3.12|||\n|Granted \u2013 2018|401,099|$9.27|||\n|Exercised \u2013 2018|(165,169)|$3.16|||\n|Expired \u2013 2018|(50,002)|$5.48|||\n|Outstanding, December 31, 2018|1,554,700|$4.63|3.0||\n|Granted \u2013 2019|410,134|$12.28|||\n|Exercised \u2013 2019|(251,063)|$3.73|||\n|Expired \u2013 2019|(89,550)|$12.55|||\n|Outstanding, December 31, 2019|1,624,221|$6.27|2.6|$7,925,643|\n|Exercisable, December 31, 2019|1,143,637|$4.39|1.9|$7,197,053|\n NOTE 11 \u2013 STOCK COMPENSATION The Company sponsors a stock-based incentive compensation plan known as the 2013 Equity Compensation Plan (the \u201cPlan\u201d), which was established by the Board of Directors of the Company in June 2013. A total of 500,000 shares were initially reserved for issuance under the Plan. The Plan was amended several times since then to eventually increase the authorized shares to 2,500,000 as of December 31, 2019. A total of 1,624,221 shares of common stock underlying options were outstanding at December 31, 2019. The Company had 236,614 remaining shares available to grant under the Plan at December 31, 2019. The Plan allows the Company to grant incentive stock options, non-qualified stock options, stock appreciation rights, or restricted stock. The incentive stock options are exercisable for up to ten years, at an option price per share not less than the fair market value on the date the option is granted. The incentive stock options are limited to persons who are regular full-time employees of the Company at the date of the grant of the option. Non-qualified options may be granted to any person, including, but not limited to, employees, independent agents, consultants and attorneys, who the Company\u2019s Board or Compensation Committee believes have contributed, or will contribute, to the success of the Company. Non-qualified options may be issued at option prices of less than fair market value on the date of grant and may be exercisable for up to ten years from date of grant. The option vesting schedule for options granted is determined by the Compensation Committee of the Board of Directors at the time of the grant. The Plan provides for accelerated vesting of unvested options if there is a change in control, as defined in the Plan. The compensation cost that has been charged against income related to options for the years ended December 31, 2019 and 2018, was $1,687,745 and $1,317,904, respectively. No income tax benefit was recognized in the income statement and no compensation was capitalized in any of the years presented. The Company had the following option activity during the years ended December 31, 2019 and 2018: Of the options outstanding at December 31, 2019, 1,143,637 were exercisable with a weighted average contractual life of 1.9 years.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "1191a2267fb5ca89c827d2db4e8bb796" + }, + { + "question": "What would the percentage change in Capital lease obligations from 2018 to 2019 be if the amount in 2019 was $358 thousand instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n capital_lease_obligations_2018 = 158\n capital_lease_obligations_2019_alternative = 358\n \n # Do math calculation to get the answer\n answer = (capital_lease_obligations_2019_alternative - capital_lease_obligations_2018) / capital_lease_obligations_2018 * 100\n \n return answer", + "ground_truth": 126.58227848101266, + "question_id": "compshort-testmini-67", + "paragraphs": [ + "\n||Fiscal year-end||\n||2019|2018|\n|Current portion of Euro Term Loan(1)|$2,748|$3,092|\n|1.3% Term loan due 2024|1,367|1,448|\n|1.0% State of Connecticut term loan due 2023|378|374|\n|Capital lease obligations|370|158|\n|Line of credit borrowings|10,000|\u2014|\n|Total current portion of long-term obligations|$14,863|$5,072|\n Short-term borrowings and current portion of long-term obligations consist of the following (in thousands): (1) Net of debt issuance costs of $4.6 million and $4.7 million at September 28, 2019 and September 29, 2018, respectively.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "7c3d90051ab3bf127e238beebb14ce54" + }, + { + "question": "What would be the percentage change in revenue after the adoption of ASC 606 if the as reported revenue is now 80,000? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n new_reported_revenue = 80000\n without_ASC_606_revenue = 68845\n \n # Do math calculation to get the answer\n answer = (new_reported_revenue - without_ASC_606_revenue) / without_ASC_606_revenue * 100\n \n return answer", + "ground_truth": 16.20306485583557, + "question_id": "compshort-testmini-68", + "paragraphs": [ + "\n|||For the Year Ended December 31, 2018||\n||As Reported|Without Adoption of ASC 606|Impact of Adoption of ASC 606|\n|Revenue|$70,965|$68,845|$(2,120)|\n|Cost of goods sold|58,701|57,471|(1,230)|\n|Gross profit|12,264|11,374|(890)|\n 3. REVENUE FROM CONTRACTS WITH CUSTOMERS Revenues and related costs on construction contracts are recognized as the performance obligations are satisfied over time in accordance with ASC 606, Revenue from Contracts with Customers. Under ASC 606, revenue and associated profit, will be recognized as the customer obtains control of the goods and services promised in the contract (i.e., performance obligations). The cost of uninstalled materials or equipment will generally be excluded from the Company\u2019s recognition of profit, unless specifically produced or manufactured for a project, because such costs are not considered to be a measure of progress. The following tables summarize the impact of the adoption of ASC 606 on the Company\u2019s condensed consolidated statement of operations for the year ended December 31, 2018 and the consolidated balance sheet as of December 31, 2018:\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "eab8d520caa9ebff41494c7d0aff5d73" + }, + { + "question": "If Unrealized (losses) gains in 2018 was 100,000 thousands, what would be the percentage change from 2017 to 2018? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n unrealized_losses_gains_2017 = 82668\n unrealized_losses_gains_2018 = 100000\n\n # Do math calculation to get the answer\n answer = (unrealized_losses_gains_2018 / unrealized_losses_gains_2017 - 1) * 100\n\n return answer", + "ground_truth": 20.96579087434074, + "question_id": "compshort-testmini-69", + "paragraphs": [ + "\n|||Year Ended December 31,||\n||2019|2018|2017|\n||$|$|$|\n|Realized gains (losses) on maturity and/or partial termination of cross currency swap|\u2014|(42,271)|(25,733)|\n|Realized losses|(5,062)|(6,533)|(18,494)|\n|Unrealized (losses) gains|(13,239)|21,240|82,668|\n|Total realized and unrealized (losses) gains on cross currency swaps|(18,301)|(27,564)|38,441|\n Realized and unrealized losses of the cross currency swaps are recognized in earnings and reported in foreign exchange (loss) gain in the consolidated statements of loss. The effect of the gains (losses) on cross currency swaps on the consolidated statements of loss is as follows: The Company is exposed to credit loss to the extent the fair value represents an asset in the event of non-performance by the counterparties to the foreign currency forward contracts, and cross currency and interest rate swap agreements; however, the Company does not anticipate non-performance by any of the counterparties. In order to minimize counterparty risk, the Company only enters into derivative transactions with counterparties that are rated A- or better by Standard & Poor\u2019s or A3 or better by Moody\u2019s at the time of the transaction. In addition, to the extent possible and practical, interest rate swaps are entered into with different counterparties to reduce concentration risk. (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "6cbd9d615f478d3c02fb1c15d5e19f71" + }, + { + "question": "What would be the average value of packaging for years 2018 and 2019 if the value of packaging in 2019 decreased by 100?", + "python_solution": "def solution():\n # Define variables name and value\n packaging_2019 = 2230\n packaging_2018 = 2072\n decrease_value = 100\n \n # Do math calculation to get the average value of packaging for years 2018 and 2019\n answer = ((packaging_2019 - decrease_value) + packaging_2018) / 2\n \n return answer", + "ground_truth": 2101.0, + "question_id": "compshort-testmini-70", + "paragraphs": [ + "\n|||December 31,|\n||2019|2018|\n|Ingredients|$ 1,942|$ 1,580|\n|Packaging|2,230|2,072|\n|Finished goods|2,220|2,165|\n|Total inventories, net|$ 6,392|$ 5,817|\n Note 3 \u2013 Inventories, net Inventories consisted of the following:\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "644dc1cd1497b6a909f966950c580852" + }, + { + "question": "What is the percentage change in settlements between 2018 and 2019 if settlements in 2019 were -$30.0 million instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n settlements_2019 = -30.0\n settlements_2018 = -7.0\n \n # Do math calculation to get the answer\n answer = (settlements_2019 - settlements_2018) / settlements_2018 * 100\n \n return answer", + "ground_truth": 328.57142857142856, + "question_id": "compshort-testmini-71", + "paragraphs": [ + "\n||2019|2018|\n|Beginning balance as of January 1,|$1,210.0|$1,175.3|\n|Additions|61.8|39.6|\n|Accretion expense|81.6|83.6|\n|Revisions in estimates (1)|56.8|(81.5)|\n|Settlements|(26.1)|(7.0)|\n|Balance as of December 31,|$1,384.1|$1,210.0|\n AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENT(Tabular amounts in millions, unless otherwise disclosed) 11. ASSET RETIREMENT OBLIGATIONS The changes in the carrying amount of the Company\u2019s asset retirement obligations were as follows: (1) Revisions in estimates include decreases to the liability of $6.7 million and $49.4 million related to foreign currency translation for the years ended December 31, 2019 and 2018, respectively. As of December 31, 2019, the estimated undiscounted future cash outlay for asset retirement obligations was $3.2 billion.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "5cc0af321b8017f332bd759229e8f104" + }, + { + "question": "What would be the percentage change in net income attributable in relation to the non-controlling shareholders who hold interests in Hilli LLC if the amount in 2019 is $28.3 million? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n net_income_2019 = 28.3\n net_income_2018 = 19.7\n\n # Do math calculation to get the answer\n answer = ((net_income_2019 - net_income_2018) / net_income_2018) * 100\n\n return answer", + "ground_truth": 43.654822335025386, + "question_id": "compshort-testmini-72", + "paragraphs": [ + "\n|||December 31,|||\n|(in thousands of $)|2019|2018|Change|% Change|\n|Interest income|10,479|10,133|346|3%|\n|Interest expense|(103,124)|(101,908)|(1,216)|1%|\n|Losses on derivative instruments|(38,044)|(30,541)|(7,503)|25%|\n|Other financial items, net|(5,522)|(1,481)|(4,041)|100%|\n|Income taxes|(1,024)|(1,267)|243|(19)%|\n|Net income attributable to non-controlling interests|(89,581)|(63,214)|(26,367)|42%|\n Other non-operating results The following details our other consolidated results for the years ended December 31, 2019 and 2018: Interest expense: Interest expense increased by $1.2 million to $103.1 million for the year ended December 31, 2019 compared to $101.9 million for the same period in 2018. The increase in interest expense was primarily due to:\n\u2022 $28.9 million lower capitalized interest on borrowing costs in relation to our investment in the Hilli FLNG conversion following acceptance of the vessel by the charterer in May 2018; and\n\u2022 $1.5 million interest on the term loan facility, drawn in September 2019. This was partially offset by reduced interest costs due to lower LIBOR rates, resulting in:\n\u2022 $12.4 million decrease in interest expense arising on the loan facilities of our consolidated lessor VIEs;\n\u2022 $8.7 million capitalized interest on borrowing costs in relation to our investments;\n\u2022 $6.5 million decrease in interest expense incurred on the deposits received from Golar Partners following application of the deposit to the Hilli acquisition price and the conversion of the Hilli shareholder loans to equity following the Hilli Disposal in July 2018; and\n\u2022 $1.0 million decrease in interest expense on the Hilli letter of credit, due to a contractual step down in the Hilli letter of credit from $300 million to $250 million in May 2019, and a further step down to $125 million in November 2019. Losses on derivative instruments: Losses on derivative instruments increased by $7.5 million to a loss of $38.0 million for the year ended December 31, 2019 compared to a loss of $30.5 million for the same period in 2018. The movement was primarily due to: Net unrealized and realized (losses)/gains on interest rate swap agreements: As of December 31, 2019, we have an interest rate swap portfolio with a notional amount of $737.5 million, none of which are designated as hedges for accounting purposes. Net unrealized losses on the interest rate swaps increased to a loss of $16.5 million for the year ended December 31, 2019 compared to a gain of $0.6 million for the same period in 2018, due to a decline in the long-term swap rates, partially offset by the decreased notional value of our swap portfolio over the period. Realized gains on our interest rate swaps decreased to a gain of $6.4 million for the year ended December 31, 2019, compared to a gain of $8.1 million for the same period in 2018. The decrease was primarily due to lower LIBOR rates for the year ended December 31, 2019. Unrealized losses on Total Return Swap: In December 2014, we established a three month facility for a Stock Indexed Total Return Swap Programme or Equity Swap Line with DNB Bank ASA in connection with a share buyback scheme. In November 2019, we repurchased 1.5 million shares underlying the equity swap. The remaining facility has been extended to March 2020. The equity swap derivatives mark-to-market adjustment resulted in a net loss of $30.5 million recognized in the year ended December 31, 2019 compared to a loss of $30.7 million for the same period in 2018. The losses in 2019 and 2018 are due to the decline in our share price. Unrealized mark-to-market losses on Earn-Out Units: This relates to the mark-to-market movement on the Earn-Out Units issuable in connection with the IDR reset transaction in October 2016, which we recognize as a derivative asset in our consolidated financial statements. The decrease in Golar Partners' quarterly distribution to $0.4042 per common unit on October 24, 2018 resulted in the contingent Earn-Out Units arising out of the IDR reset transaction in October 2016 not crystallizing and, accordingly, we recognized a mark-to-market loss of $7.4 million for the year ended December 31, 2018, effectively reducing the derivative asset to $nil at December 31, 2018. There was no comparative movement for the year ended December 31, 2019. Other financial items, net: Other financial items, net decreased by $4.0 million to a loss of $5.5 million for the year ended December 31, 2019 compared to $1.5 million for the same period in 2018 primarily as a result of consolidating our lessor VIEs. Net income attributable to non-controlling interests: Net income attributable to non-controlling interests increased by $26.4 million to $89.6 million for the year ended December 31, 2019 compared to $63.2 million for the same period in 2018 mainly due to the completion of the Hilli Disposal in July 2018. The non-controlling interest in relation to the Hilli Disposal for the year ended December 31, 2019 amounted to $61.7 million, compared to $31.3 million for the same period in 2018. The net income attributable to non-controlling interests comprises of: \u2022 $36.5 million and $19.7 million in relation to the non-controlling shareholders who hold interests in Hilli LLC for the year ended December 31, 2019 and 2018, respectively; \u2022 $0.5 million in relation to the non-controlling shareholders who hold interests in Gimi MS Corporation for the year ended December 31, 2019, following the subscription of 30% equity interest by First FLNG Holdings in April 2019; and \u2022 $28.3 million and $31.9 million in relation to the equity interests in our remaining lessor VIEs for the year ended December 31, 2019 and 2018, respectively.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "3aada1e6db62c6458961cf7c12b9b26a" + }, + { + "question": "What would be the proportion of total operating lease obligations that expire in 3 years over total operating lease obligations if the total operating lease obligations was $9,500 thousand?", + "python_solution": "def solution():\n # Define variables name and value\n operating_lease_less_than_1_year = 1699\n operating_lease_1_to_3_years = 3950\n total_operating_lease_obligations = 9500\n\n # Do math calculation to get the answer\n answer = (operating_lease_less_than_1_year + operating_lease_1_to_3_years) / total_operating_lease_obligations\n \n return answer", + "ground_truth": 0.5946315789473684, + "question_id": "compshort-testmini-73", + "paragraphs": [ + "\n||Less than 1 year|1-3 years|3-5 years|More than 5 years|Total|\n|Operating lease obligations|$1,699|$3,950|$2,707|$36|$8,392|\n|Other borrowings|131|145|219|61|556|\n|Total|$1,830|$4,095|$2,926|$97|$8,948|\n Contractual Obligations The following table summarizes our contractual obligations as of September 30, 2019 (in thousands): Our principal executive offices, as well as our research and development facility, are located in approximately 29,000 square feet of office space in San Diego, California and the term of the lease continues through June 30, 2024. The average annual base rent under this lease is approximately $1.0 million per year. In connection with this lease, we received tenant improvement allowances totaling approximately $1.0 million. These lease incentives are being amortized as a reduction of rent expense over the term of the lease. Our other offices are located in Paris, France; Amsterdam, The Netherlands; New York, New York; Barcelona, Spain; and London, United Kingdom. The\nterm of the Paris, France lease continues through July 31, 2021, with an annual base rent of approximately \u20ac0.4 million (or $0.4 million). The term of the\nAmsterdam, The Netherlands lease continues through December 31, 2022, with an annual base rent of approximately \u20ac0.2 million (or $0.2 million). The term of\nthe New York, New York lease continues through November 30, 2024, with an annual base rent of approximately $0.2 million. The term of the Barcelona, Spain lease continues through May 31, 2023, with an annual base rent of approximately \u20ac0.1 million (or $0.1 million). The term of the London, United Kingdom lease continues through May 31, 2020, with an annual base rent of approximately \u00a363,000 (or approximately $78,000). Our other offices are located in Paris, France; Amsterdam, The Netherlands; New York, New York; Barcelona, Spain; and London, United Kingdom. The term of the Paris, France lease continues through July 31, 2021, with an annual base rent of approximately \u20ac0.4 million (or $0.4 million). The term of the Amsterdam, The Netherlands lease continues through December 31, 2022, with an annual base rent of approximately \u20ac0.2 million (or $0.2 million). The term of the New York, New York lease continues through November 30, 2024, with an annual base rent of approximately $0.2 million. The term of the Barcelona, Spain lease continues through May 31, 2023, with an annual base rent of approximately \u20ac0.1 million (or $0.1 million). The term of the London, United Kingdom lease continues through May 31, 2020, with an annual base rent of approximately \u00a363,000 (or approximately $78,000). Other than the lease for our office space in San Diego, California, we do not believe that the leases for our offices are material to the Company. We believe our existing properties are in good condition and are sufficient and suitable for the conduct of its business.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "026bb76318a59bbdb53c995d97371548" + }, + { + "question": "If product development Share-based Compensation in 2019 was 1,500 thousands, what would be the increase / (decrease) in the product development Share-based Compensation from 2018 to 2019? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n product_development_2019 = 1500\n product_development_2018 = 1306\n\n # Do math calculation to get the answer\n answer = product_development_2019 - product_development_2018\n\n return answer", + "ground_truth": 194.0, + "question_id": "compshort-testmini-74", + "paragraphs": [ + "\n|||Year ended March 31,||\n|(In thousands)|2019|2018|2017|\n|Product development|$1,478|$1,306|$1,545|\n|Sales and marketing|469|371|360|\n|General and administrative|2,429|3,011|522|\n|Total share-based compensation expense|$4,376|$4,688|$2,427|\n 14. Share-based Compensation We may grant non-qualified stock options, incentive stock options, SSARs, restricted shares, and restricted share units under our shareholder-approved 2016 Stock Incentive Plan (the 2016 Plan) for up to 2.0 million common shares, plus 957,575 common shares, the number of shares that were remaining for grant under the 2011 Stock Incentive Plan (the 2011 Plan) as of the effective date of the 2016 Plan, plus the number of shares remaining for grant under the 2011 Plan that are forfeited, settled in cash, canceled or expired. The maximum aggregate number of restricted shares or restricted share units that may be granted under the 2016 Plan is 1.25 million. We may distribute authorized but unissued shares or treasury shares to satisfy share option and appreciation right exercises or restricted share and performance share awards. For stock options and SSARs, the exercise price must be set at least equal to the closing market price of our common shares on the date of grant. For stock options and SSARs, the exercise price must be stock options and SSARs. The maximum term of stock option and SSAR awards is seven years from the date of grant. Stock option and SSARs awards vest over a period established by the Compensation Committee of the Board of Directors. SSARs may be granted in conjunction with, or independently from, stock option grants. SSARs granted in connection with a stock option are exercisable only to the extent that the stock option to which it relates is exercisable and the SSARs terminate upon the termination or exercise of the related stock option grants. Restricted shares and restricted share units, whether time-vested or performance-based, may be issued at no cost or at a purchase price that may be below their fair market value, but are subject to forfeiture and restrictions on their sale or other transfer. Performance-based awards may be conditioned upon the attainment of specified performance objectives and other conditions, restrictions, and contingencies. Restricted shares and restricted share units have the right to receive dividends, or dividend equivalents in the case of restricted share units, if any, upon vesting, subject to the same forfeiture provisions that apply to the underlying awards. Subject to certain exceptions set forth in the 2016 Plan, for awards to employees, no performance-based restricted shares or restricted share units shall be based on a restriction period of less than one year, and any time-based restricted shares or restricted share units shall have a minimum restriction period of three years. We record compensation expense related to stock options, stock-settled stock appreciation rights, restricted shares, and performance shares granted to certain employees and non-employee directors based on the fair value of the awards on the grant date. The fair value of restricted share and performance share awards is based on the closing price of our common shares on the grant date. The fair value of stock option and stock-settled appreciation right awards is estimated on the grant date using the Black-Scholes-Merton option pricing model, which includes assumptions regarding the risk-free interest rate, dividend yield, life of the award, and the volatility of our common shares. The following table summarizes the share-based compensation expense for options, SSARs, restricted and performance awards included in the Consolidated Statements of Operations for fiscal 2019, 2018 and 2017:\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "1cc81a28cce96e3723d1704fb64267c0" + }, + { + "question": "What would be the percentage change in operating income between 2017 and 2018 if the amount in 2018 was 19,283 thousand? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n operating_income_2018 = 19283\n operating_income_2017 = 10735\n \n # Do math calculation to get the answer\n answer = (operating_income_2018 - operating_income_2017) / operating_income_2017 * 100\n \n return answer", + "ground_truth": 79.62738705170005, + "question_id": "compshort-testmini-75", + "paragraphs": [ + "\n|||December 31,|||\n|(in thousands of $)|2018|2017|Change|% Change|\n|Total operating revenues|127,625|\u2014|127,625|100%|\n|Vessel operating expenses|(26,317)|(2)|(26,315)|1,315,750%|\n|Voyage expenses|(1,363)|(121)|(1,242)|1,026%|\n|Administrative expenses|175|(1,736)|1,911|(110)%|\n|Project development expenses|(16,526)|(2,506)|(14,020)|559%|\n|Depreciation and amortization|(28,193)|\u2014|(28,193)|100%|\n|Other operating gains|2,749|15,100|(12,351)|(82)%|\n|Operating income|58,150|10,735|47,415|442%|\n|Equity in net losses of affiliates|(2,047)|(8,153)|6,106|(75)%|\n FLNG segment Total operating revenues: On May 31, 2018, the Hilli was accepted by the Customer and, accordingly, commenced operations. As a result, she generated $127.6 million total operating revenues in relation to her liquefaction services for the year ended December 31, 2018. Vessel operating expenses: This represents the vessel operating expenses incurred by the Hilli since she commenced operations. Project development expenses: This relates to non-capitalized project-related expenses comprising of legal, professional and consultancy costs. The increase for the twelve months ended December 31, 2018 was primarily as a result of increased engineering consultation fees and front-end engineering and design costs in relation to the Gimi GTA project. Depreciation: Subsequent to the Customer's acceptance of the Hilli, we determined her to be operational and, therefore, depreciation commenced during the second quarter of 2018. Other operating gains: Includes the realized and unrealized gain on the oil derivative instrument. In 2018, we recognized a realized gain of $26.7 million, and an unrealized fair value loss of $10.0 million, relating to the LTA oil derivative instrument as a result of the increased price of Brent Crude during the year. The derivative asset was recognized upon the LTA becoming effective in December 2017. In 2017, we recognized an unrealized fair value gain of $15.1 million. For the year ended December 31, 2018, this is partially offset by a $1.3 million write off of capitalized conversion costs in relation to the Gandria. In addition, subsequent to the decision to wind down OneLNG, we wrote off $12.7 million of the trading balance with OneLNG as we deem it to be no longer recoverable. Equity in net losses of affiliates: Pursuant to the formation of OneLNG in July 2016, we equity account for our share of net losses in OneLNG. Given the difficulties in finalizing an attractive debt financing package along with other capital and resource priorities, in April 2018, Golar and Schlumberger decided to wind down OneLNG and work on FLNG projects as required on a case-by-case basis. As a result, activity levels have been substantially reduced for the year ended December 31, 2018 and the carrying value of the investment was written down to $nil.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "09ff545a3a597379bba3cb99a0b6209e" + }, + { + "question": "If Asset impairment charges in 2019 were 60,000 thousands, what would be the change from 2018 to 2019? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n asset_impairment_2019 = 60000\n asset_impairment_2018 = 58166\n \n # Do math calculation to get the answer\n answer = asset_impairment_2019 - asset_impairment_2018\n \n return answer", + "ground_truth": 1834.0, + "question_id": "compshort-testmini-76", + "paragraphs": [ + "\n|||Year Ended December 31,||\n|(In thousands)|2019|2018|2017|\n|Asset impairment charges|$ 10,837|$ 58,166|$ 0|\n|Goodwill impairment charge|$ 25,700|$ 13,466|$ 0|\n|Impairment of long-term investments|$ 651|$ 15,487|$ 165,290|\n 8. Asset Impairment Charges Asset impairment charges incurred during the year ended December 31, 2019 were primarily the result of impairing the remaining NantHealth acquired customer relationship intangible balance of $8.1 million. We also recognized non-cash impairment charges of $2.7 million on the retirement of certain hosting assets due to data center migrations. Impairment of long-term investments during the year ended December 31, 2019 consisted of an impairment of $1.7 million associated with one of our long-term equity investments. We also recovered $1.0 million from one of our long-term equity investments investment that we had previously impaired. We also recorded a goodwill impairment charge of $25.7 million related to our HHS reporting unit. Refer to Note 7, \u201cGoodwill and Intangible Assets\u201d for further information regarding this impairment. We incurred several non-cash asset impairment charges during the year ended December 31, 2018. We recorded non-cash asset impairment charges of $33.2 million related to the write-off of capitalized software as a result of our decision to discontinue several software development projects. We also recorded $22.9 million of non-cash asset impairment charges related to our acquisition of the patient/provider engagement solutions business from NantHealth in 2017, which included the write-downs of $2.2 million of acquired technology and $20.7 million, representing the unamortized value assigned to the modification of our existing commercial agreement with NantHealth, as we no longer expect to recover the value assigned to these assets. The remaining $2.1 million of non-cash asset impairment charges recorded during the year ended December 31, 2018 relate to the disposal of fixed assets as a result of relocating and consolidating business functions and locations from recent acquisitions. We recorded a goodwill impairment charge of $13.5 million related to NantHealth during the year ended December 31, 2018. Refer to Note 7, \u201cGoodwill and Intangible Assets\u201d for further information regarding this impairment. We recognized non-cash impairment charges of $15.5 million in 2018 related to two of our cost-method equity investments and a related note receivable. These charges equaled the cost bases of the investments and the related note receivable prior to the impairment. We recorded non-cash charges of $165.3 million during the year ended December 31, 2017, including impairment charges of $144.6 million associated with two of the Company\u2019s long-term investments based on management\u2019s assessment of the likelihood of near-term recovery of the investments\u2019 value. The majority of the impairment charges related to our investment in NantHealth common stock. We realized an additional $20.7 million loss upon the final disposition of the NantHealth common stock in connection with our acquisition of certain assets related to NantHealth\u2019s provider/patient engagement solutions business. Refer to Note 4, \u201cBusiness Combinations and Other Investments\u201d and Note 14, \u201cAccumulated Other Comprehensive Loss,\u201d for further information regarding these impairments. The following table summarizes the non-cash asset impairment charges recorded during the periods indicated and where they appear in the corresponding consolidated statements of operations:\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "716064a86a8abdf69818aca255cc9f1b" + }, + { + "question": "What was the change in the net carrying amount between the 2026 and 2027 Notes in 2018 if the net carrying amount in the 2026 notes was $900 million instead? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n net_carrying_amount_2026_notes = 900\n net_carrying_amount_2027_notes = 395\n\n # Do math calculation to get the answer\n answer = net_carrying_amount_2027_notes - net_carrying_amount_2026_notes\n\n return answer", + "ground_truth": -505.0, + "question_id": "compshort-testmini-77", + "paragraphs": [ + "\n|||At December 31, 2019||\n||Gross Carrying Amount|Unamortized Discount and Deferred Financing Costs|Net Carrying Amount|\n|2021 Notes|$650|$(2)|$648|\n|2022 Notes|400|(2)|398|\n|2026 Notes|850|(7)|843|\n|2027 Notes|400|(5)|395|\n|2047 Notes|400|(9)|391|\n|Total long-term debt|$2,700|$(25)|$2,675|\n|||At December 31, 2018||\n||Gross Carrying Amount|Unamortized Discount and Deferred Financing Costs|Net Carrying Amount|\n|2021 Notes|650|(3)|647|\n|2022 Notes|400|(3)|397|\n|2026 Notes|850|(8)|842|\n|2027 Notes|400|(5)|395|\n|2047 Notes|400|(10)|390|\n|Total long-term debt|$2,700|$(29)|$2,671|\n Interest expense and financing costs Fees and discounts associated with the issuance of our debt instruments are recorded as debt discount, which reduces their respective carrying values, and are amortized over their respective terms. Amortization expense is recorded within \u201cInterest and other expense (income), net\u201d in our consolidated statement of operations. For the years ended December 31, 2019, 2018, and 2017: interest expense was $86 million, $134 million, and $150 million, respectively; amortization of the debt discount and deferred financing costs was $4 million, $6 million, and $12 million, respectively. A summary of our outstanding debt is as follows (amounts in millions): With the exception of the 2026 and the 2047 Notes, using Level 2 inputs (i.e., observable market prices in less-than-active markets) at December 31, 2019, the carrying values of the Notes approximated their fair values, as the interest rates were similar to the current rates at which we could borrow funds over the selected interest periods. At December 31, 2019, based on Level 2 inputs, the fair value of the 2026 and the 2047 Notes were $893 million and $456 million, respectively. Using Level 2 inputs at December 31, 2018, the carrying values of the 2021 Notes and the 2022 Notes approximated their fair values, as the interest rates were similar to the current rates at which we could borrow funds over the selected interest periods. At December 31, 2019, based on Level 2 inputs, the fair values of the 2026 Notes, the 2027 Notes, and the 2047 Notes were $800 million, $376 million, and $360 million, respectively.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "d8dd52b94d9ef1fe92644f5bb20a0a50" + }, + { + "question": "If the Carrying Value at December 31, 2019 for Food Care was adjusted to $529.4(in millions) instead, What is the average annual growth rate of Carrying value for Food Care for years 2017-2019? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n carrying_value_2017 = 526.9\n carrying_value_2018 = 519.7\n adjusted_carrying_value_2019 = 529.4\n\n # Do math calculation to get the answer\n growth_rate_2018 = (carrying_value_2018 - carrying_value_2017) / carrying_value_2017\n growth_rate_2019 = (adjusted_carrying_value_2019 - carrying_value_2018) / carrying_value_2018\n average_annual_growth_rate = (growth_rate_2018 + growth_rate_2019) / 2\n\n return average_annual_growth_rate * 100", + "ground_truth": 0.24998910820303658, + "question_id": "compshort-testmini-78", + "paragraphs": [ + "\n|(In millions)|Food Care|Product Care|Total|\n|Gross Carrying Value at December 31, 2017|$ 576.5|$ 1,554.1|$ 2,130.6|\n|Accumulated impairment|(49.6 )|(141.2)|(190.8)|\n|Carrying Value at December 31, 2017|$ 526.9|$ 1,412.9|$ 1,939.8|\n|Acquisition, purchase price and other adjustments|(0.6 )|18.2|17.6|\n|Currency translation|(6.6 )|(3.2)|(9.8)|\n|Gross Carrying Value at December 31, 2018|$ 568.9|$ 1,568.9|$ 2,137.8|\n|Accumulated impairment|(49.2 )|(141.0)|(190.2)|\n|Carrying Value at December 31, 2018|$ 519.7|$ 1,427.9|$ 1,947.6|\n|Acquisition, purchase price and other adjustments|6.3|257.0|263.3|\n|Currency translation|2.0|4.1|6.1|\n|Gross Carrying Value at December 31, 2019|$ 577.2|$ 1,830.0|$ 2,407.2|\n|Accumulated impairment|(49.3 )|(141.0)|(190.3)|\n|Carrying Value at December 31, 2019|$ 527.9|$ 1,689.0|$ 2,216.9|\n Allocation of Goodwill to Reporting Segment The following table shows our goodwill balances by reportable segment: As noted above, it was determined under a quantitative assessment that there was no impairment of goodwill. However, if we become aware of indicators of impairment in future periods, we may be required to perform an interim assessment for some or all of our reporting units before the next annual assessment. Examples of such indicators may include a decrease in expected net earnings, adverse equity market conditions, a decline in current market multiples, a decline in our common stock price, a significant adverse change in legal factors or business climates, an adverse action or assessment by a regulator, unanticipated competition, strategic decisions made in response to economic or competitive conditions, or a more likely than not expectation that a reporting unit or a significant portion of a reporting unit will be sold or disposed of. In the event of significant adverse changes of the nature described above, we may have to recognize a non-cash impairment of goodwill, which could have a material adverse effect on our consolidated financial condition and results of operations.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "204b8050dc87d3e3220e1d6a3f8a6f7d" + }, + { + "question": "How much would the change of \u201cAll Other Fees\u201d from 2017 to 2018 be if the \u201cAll Other Fees\u201d in 2017 is $1 thousand? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n all_other_fees_2017 = 3\n new_all_other_fees_2017 = 1\n \n # Do math calculation to get the answer\n answer = all_other_fees_2017 - new_all_other_fees_2017\n \n return answer", + "ground_truth": 2.0, + "question_id": "compshort-testmini-79", + "paragraphs": [ + "\n||2017|2018|\n||(In Thousands)|(In Thousands)|\n|Audit Fees (1)|$3,747|$4,476|\n|Audit-Related Fees (2)|\u2014|\u2014|\n|Tax Fees (3)|\u2014|\u2014|\n|All Other Fees (4)|$3|$3|\n|Total Fees|$3,750|$4,479|\n Fees Paid to the Independent Registered Public Accounting Firm The following table presents fees for professional audit services and other services rendered to our company by KPMG for our fiscal years ended December 31, 2017 and 2018. (1) Audit Fees consist of professional services rendered in connection with the audit of our annual consolidated financial statements, including audited financial statements presented in our Annual Report on Form 10-K for the fiscal years ended December 31, 2017 and 2018 and services that are normally provided by the independent registered public accountants in connection with statutory and regulatory filings or engagements for those fiscal years. (2) Audit-Related Fees consist of fees for professional services for assurance and related\nservices that are reasonably related to the performance of the audit or review of our consolidated financial statements and are not reported under \u201cAudit Fees.\u201d These services could include accounting consultations concerning financial accounting and reporting standards, due diligence procedures in connection with acquisition and procedures related to other attestation services. (3) Tax Fees consist of fees for professional services for tax compliance, tax advice and tax planning. These services include consultation on tax matters and assistance regarding federal, state and international tax compliance. (4) All Other Fees consist of license fees for the use of accounting research software.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "4fb5faba027d03d65ddadce498d4a93d" + }, + { + "question": "If Short-term restricted cash in 2019 was 845 thousands, what would be the average for 2018 and 2019? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n short_term_restricted_cash_2019 = 845\n short_term_restricted_cash_2018 = 645\n \n # Do math calculation to get the answer\n answer = (short_term_restricted_cash_2019 + short_term_restricted_cash_2018) / 2\n \n return answer", + "ground_truth": 745.0, + "question_id": "compshort-testmini-80", + "paragraphs": [ + "\n||December 31, 2019|December 31, 2018|\n|(in thousands)|||\n|Cash and cash equivalents|$92,708|$73,142|\n|Short-term restricted cash|349|645|\n|Long-term restricted cash|60|404|\n|Total cash, cash equivalents and restricted cash|$93,117|$74,191|\n 7. Balance Sheet Details Cash, cash equivalents, and restricted cash consist of the following: As of December 31, 2019 and December 31, 2018, cash and cash equivalents included $20.4 million and $0 of money market funds, respectively. As of December 31, 2019 and 2018, the Company has restricted cash of $0.4 million and $1.0 million, respectively. The cash is restricted in connection with guarantees for certain import duties and office leases.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "c194064a78ba269c441622cd67dc0101" + }, + { + "question": "If Adjusted EBITDA in 2019 was 400,000 thousands, what was the increase / (decrease)? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n adjusted_ebitda_2019 = 400000\n adjusted_ebitda_2018 = 369200\n \n # Do math calculation to get the answer\n answer = adjusted_ebitda_2019 - adjusted_ebitda_2018\n \n return answer", + "ground_truth": 30800.0, + "question_id": "compshort-testmini-81", + "paragraphs": [ + "\n|Years ended August 31,|2019 (1)|2018 (2)|Change|Change in constant currency (3)|Foreign exchange impact (3)|\n|(in thousands of dollars, except percentages)|$|$|%|%|$|\n|Revenue|1,036,853|847,372|22.4|17.9|37,433|\n|Operating expenses|571,208|478,172|19.5|15.2|20,522|\n|Adjusted EBITDA|465,645|369,200|26.1|21.5|16,911|\n|Adjusted EBITDA Margin|44.9%|43.6%||||\n|Acquisitions of property, plant and equipment|192,605|212,580|(9.4)|(12.4)|6,332|\n|Capital intensity|18.6%|25.1%||||\n OPERATING AND FINANCIAL RESULTS (1) Fiscal 2019 average foreign exchange rate used for translation was 1.3255 USD/CDN. (2) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy. For further details, please consult the \"Accounting policies\" section. (3) Fiscal 2019 actuals are translated at the average foreign exchange rate of fiscal 2018 which was 1.2773 USD/CDN. REVENUE Fiscal 2019 revenue increased by 22.4% (17.9% in constant currency). In local currency, revenue amounted to US$782.3 million compared to US$662.3 million for fiscal 2018. The increase resulted mainly from: \u2022 the impact of the MetroCast acquisition completed on January 4, 2018 which was included in revenue for only an eight-month period in the prior year; \u2022 rate increases; \u2022 continued growth in Internet service customers; and \u2022 the FiberLight acquisition completed in the first quarter of fiscal 2019; partly offset by \u2022 a decrease in video service customers. Excluding the MetroCast and FiberLight acquisitions, revenue in constant currency increased by 5.2% for fiscal 2019. OPERATING EXPENSES Fiscal 2019 operating expenses increased by 19.5% (15.2% in constant currency) mainly as a result of: \u2022 the impact of the MetroCast acquisition which was included in operating expenses for only an eight-month period in the prior year; \u2022 programming rate increases; \u2022 the FiberLight acquisition completed in the first quarter of fiscal 2019; \u2022 higher compensation expenses due to higher headcount to support growth; and \u2022 higher marketing initiatives to drive primary service units growth; partly offset by \u2022 the prior year's non-recurring costs of $3.1 million (US$2.5 million) related to hurricane Irma. ADJUSTED EBITDA Fiscal 2019 adjusted EBITDA increased by 26.1% (21.5% in constant currency). In local currency, adjusted EBITDA amounted to US$351.3 million compared to US$288.4 million for fiscal 2018. The increase was mainly due to the impact of the MetroCast and FiberLight acquisitions combined with strong organic growth. Excluding the MetroCast and FiberLight acquisitions and the prior year's non-recurring costs of $3.1 million ($US2.5 million) related to hurricane Irma, adjusted EBITDA in constant currency increased by 5.7% for fiscal 2019. CAPITAL INTENSITY AND ACQUISITIONS OF PROPERTY, PLANT AND EQUIPMENT Fiscal 2019 acquisitions of property, plant and equipment decreased by 9.4% (12.4% in constant currency) mainly due to: \u2022 the acquisition of several dark fibres throughout south Florida from FiberLight, LLC for a consideration of $21.2 million (US$16.8 million) during the second quarter of fiscal 2018; partly offset by \u2022 additional capital expenditures related to the impact of the MetroCast acquisition; and \u2022 additional capital expenditures related to the expansion in Florida. Fiscal 2019 capital intensity reached 18.6% compared to 25.1% for fiscal 2018 mainly as a result of lower capital expenditures combined with revenue growth.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "272b31d479bc7fdee454b58d0fd44096" + }, + { + "question": "What would be the percentage change in net total inventory between 2018 and 2019 if net total inventory in 2019 was $120,000 thousand instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n net_total_inventory_2019_modified = 120000\n net_total_inventory_2018 = 99848\n \n # Do math calculation to get the answer\n answer = (net_total_inventory_2019_modified - net_total_inventory_2018) / net_total_inventory_2018 * 100\n \n return answer", + "ground_truth": 20.18267767005849, + "question_id": "compshort-testmini-82", + "paragraphs": [ + "\n|(In thousands)|2019|2018|\n|Raw materials|$36,987|$45,333|\n|Work in process|1,085|1,638|\n|Finished goods|60,233|52,877|\n|Total Inventory, net|$98,305|$99,848|\n Note 7 \u2013 Inventory As of December 31, 2019 and 2018, inventory was comprised of the following: Inventory reserves are established for estimated excess and obsolete inventory equal to the difference between the cost of the inventory and the estimated net realizable value of the inventory based on estimated reserve percentages, which consider historical usage, known trends, inventory age and market conditions. As of December 31, 2019 and 2018, our inventory reserve was $34.1 million and $30.0 million, respectively.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "159de0ef440aca2de056f8d681b118d0" + }, + { + "question": "If effective tax rate in 2017 was -30.0%, what would be the increase / (decrease) in the effective tax rate from 2017 to 2018? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n effective_tax_rate_2017 = -30.0\n effective_tax_rate_2018 = -28.0\n \n # Do math calculation to get the answer\n answer = effective_tax_rate_2018 - effective_tax_rate_2017\n \n return answer", + "ground_truth": 2.0, + "question_id": "compshort-testmini-83", + "paragraphs": [ + "\n||Year ended March 31,||(Unfavorable) favorable||\n|(Dollars in thousands)|2018|2017|$|%|\n|Income tax (benefit) expense|$ (3,251)|$ 236|$ 3,487|nm|\n|Effective tax rate|(28.0)%|(2.1)%|||\n Income Taxes nm - not meaningful For fiscal 2018, the effective tax rate was different than the statutory rate due primarily to the impact of the Tax Act reform. The Company recorded a benefit of approximately $3.3 million resulting from the effect of a reduction in the deferred rate and the ability to offset indefinite lived deferred tax liabilities with certain deferred tax assets, recognition of net operating losses as deferred tax assets, which were offset by increases in the valuation allowance, certain foreign and state tax effects including a benefit of $0.4 million related to a settlement with the California Franchise Tax Board and other U.S. permanent book to tax differences. At March 31, 2018, we had $198.7 million of a federal net operating loss carryforward that expires, if unused, in fiscal years 2031 to 2038. For fiscal 2017, the effective tax rate was different than the statutory rate due primarily to the recognition of net operating losses as deferred tax assets, which were offset by increases in the valuation allowance, state taxes and other U.S. permanent book to tax differences. Although the timing and outcome of tax settlements are uncertain, it is reasonably possible that during the next 12 months a reduction in unrecognized tax benefits may occur in the range of zero to $0.1 million of tax and zero to $0.2 million of interest based on the outcome of tax examinations and as a result of the expiration of various statutes of limitations. We are routinely audited; due to the ongoing nature of current examinations in multiple jurisdictions, other changes could occur in the amount of gross unrecognized tax benefits during the next 12 months which cannot be estimated at this time. Because of our losses in prior periods, we have recorded a valuation allowance offsetting substantially all of our deferred tax assets. The ultimate realization of deferred tax assets generated prior to Tax Act reform depends on the generation of future taxable income during the periods in which those temporary differences are deductible. Because of our losses in prior periods, management believes that it is more-likely-than-not that we will not realize the benefits of these deductible differences.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "c65532528300eeff71e8818bbf1bbaf3" + }, + { + "question": "If publishing generated $200 (in millions) in 2019 instead, what would be its percentage change? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n publishing_2019 = 200\n publishing_2018 = 115.2\n\n # Do math calculation to get the answer\n percentage_change = ((publishing_2019 - publishing_2018) / publishing_2018) * 100\n \n return percentage_change", + "ground_truth": 73.6111111111111, + "question_id": "compshort-testmini-84", + "paragraphs": [ + "\n|(dollars in millions)|2019|2018|2017|% Change 2019 - 2018|\n|Digital Media|$7,208.3|$5,857.7|$4,480.8|23%|\n|Digital Experience|2,670.7|1,949.3|1,552.5|37%|\n|Publishing|115.5|115.2|100.6|*|\n|Total subscription revenue|$9,994.5|$7,922.2|$6,133.9|26%|\n Subscription Revenue by Segment Our subscription revenue is comprised primarily of fees we charge for our subscription and hosted service offerings including Creative Cloud and certain of our Digital Experience and Document Cloud services. We recognize subscription revenue ratably over the term of agreements with our customers, beginning with commencement of service. We have the following reportable segments: Digital Media, Digital Experience and Publishing. Subscription revenue by reportable segment for fiscal 2019, 2018 and 2017 is as follows: (*) Percentage is less than 1% Our product revenue is primarily comprised of revenue from distinct on-premise software licenses recognized at a point in time and certain of our OEM and royalty agreements. Our services and support revenue is comprised of consulting, training and maintenance and support, primarily related to the licensing of our enterprise offerings and the sale of our hosted Digital Experience services. Our support revenue also includes technical support and developer support to partners and developer organizations related to our desktop products. Our maintenance and support offerings, which entitle customers to receive desktop product upgrades and enhancements or technical support, depending on the offering, are generally recognized ratably over the term of the arrangement.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "69bb03ce1d60be258a17fb08d00ddf42" + }, + { + "question": "If the orders in 2019 increased to 23,000, what is the increase / (decrease) in the orders for Asia and Australia from 2018 to 2019? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n orders_2019 = 23000\n orders_2018 = 18147\n \n # Do math calculation to get the answer\n answer = orders_2019 - orders_2018\n \n return answer", + "ground_truth": 4853.0, + "question_id": "compshort-testmini-85", + "paragraphs": [ + "\n|||Fiscal year||% Change|\n|(in millions of \u20ac)|2019|2018|Actual|Comp.|\n|Europe, C. I. S., Africa, Middle East|44,360|42,782|4%|4%|\n|therein: Germany|12,282|11,729|5%|4 %|\n|Americas|23,796|22,115|8%|3%|\n|therein: U. S.|17,993|16,012|12%|6%|\n|Asia, Australia|18,693|18,147|3%|2%|\n|therein: China|8,405|8,102|4%|3%|\n|Siemens|86,849|83,044|5 %|3 %|\n|therein: emerging markets1|27,607|28,272|(2) %|(2) %|\n 1 As defined by the International Monetary Fund. 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. 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. 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. 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\nup in the majority of industrial businesses, led by Siemens Healthineers. In contrast, SGRE posted substantially lower revenue year-over-year in that country.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "38b0005fb1179969876b606ff3f86885" + }, + { + "question": "If the Income tax benefit (expense) in December 31, 2019 increased to 201 million, what is the revised increase / (decrease) from 2018 to 2019? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n income_tax_benefit_2019 = 201\n income_tax_benefit_2018 = 96\n \n # Do math calculation to get the answer\n answer = income_tax_benefit_2019 - income_tax_benefit_2018\n \n return answer", + "ground_truth": 105.0, + "question_id": "compshort-testmini-86", + "paragraphs": [ + "\n||Year ended December 31, 2019|Year ended December 31, 2018|Year ended December 31, 2017|\n|Income tax benefit (expense) computed at statutory rate|(297)|(353)|(238)|\n|Non-deductible and non-taxable permanent differences, net|4|45|17|\n|Income (loss) on equity-method investments|\u2014|\u2014|\u2014|\n|Valuation allowance adjustments|2|141|92|\n|Effect on deferred taxes of changes in enacted tax rates|14|(62)|(70)|\n|Current year credits|50|43|40|\n|Other tax and credits|(51)|(20)|(36)|\n|Benefits from tax holidays|129|135|114|\n|Net impact of changes to uncertain tax positions|(5)|(16)|(43)|\n|Earnings of subsidiaries taxed at different rates|(2)|(9)|(19)|\n|Income tax benefit (expense)|(156)|(96)|(143)|\n The tax holidays represent a tax exemption period aimed to attract foreign technological investment in certain tax jurisdictions. The effect of the tax benefits, from tax holidays for countries which are profitable, on basic earnings per share was $0.14, $0.15 and $0.13 for the years ended December 31, 2019, 2018, and 2017, respectively. These agreements are present in various countries and include programs that reduce up to and including 100% of taxes in years affected by the agreements. The Company\u2019s tax holidays expire at various dates through the year ending December 31, 2028. In certain countries, tax holidays can be renewed depending on the Company still meeting certain conditions at the date of expiration of the current tax holidays. In May 2019, Switzerland voted a tax reform which cancelled all favourable tax regimes and introduced a single tax rate for all companies, which triggered the revaluation of all deferred tax assets and liabilities. Enactment of this law occurred in third quarter of 2019, which resulted in a tax benefit of $20 million. The remeasurement of deferred taxes was reconciled in the fourth quarter of 2019 to include the current year activity, which did not have a material impact on the net remeasurement.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "348cc1c00ff8de8d32fca3cb730c4aa4" + }, + { + "question": "What would the change in exceptional items in 2019 from 2018 be if the amount in 2019 was $3.0 million instead? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n exceptional_items_2019 = 3.0\n exceptional_items_2018 = 13.0\n\n # Do math calculation to get the answer\n answer = exceptional_items_2019 - exceptional_items_2018\n\n return answer", + "ground_truth": -10.0, + "question_id": "compshort-testmini-87", + "paragraphs": [ + "\n||Year-ended 31 March 2019|Year-ended 31 March 2018|\n||$M|$M|\n|Net cash flow from operating activities|142.9|147.7|\n|Exceptional items|3.1|13.0|\n|Net capital expenditure|(22.2)|(21.1)|\n|Unlevered free cash flow|123.8|139.6|\n 5 Alternative Performance Measures (\u201cAPM\u2019s\u201d) continued Unlevered Free Cash Flow Unlevered free cash flow represents net cash flow from operating activities adjusted for exceptional items and net capital expenditure. Unlevered free cash flow provides an understanding of the Group\u2019s cash generation and is a supplemental measure of liquidity in respect of the Group\u2019s operations without the distortions of exceptional and other non-operating items.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "cbb47175f467e78d713dfe8ce3822c2b" + }, + { + "question": "What would be the value of the difference in research and development expenses as a percentage of the company's 2018 expenses if the value of change is $5,000,000 instead while the value in 2018 remains constant? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n change_value = 5000000\n r_and_d_expenses_2018 = 22450000\n \n # Do math calculation to get the answer\n answer = (change_value / r_and_d_expenses_2018) * 100\n \n return answer", + "ground_truth": 22.271714922049, + "question_id": "compshort-testmini-88", + "paragraphs": [ + "\n||Years Ended December 31,||Change||\n||2019|2018|$|%|\n|||(dollars in thousands)|||\n|Research and development|$17,845|$22,450|$(4,605)|(21)%|\n|Percent of revenues, net|36%|38%|||\n Research and Development Research and development expenses in 2019 decreased by $4.6 million, or 21%, as compared to 2018. The decrease was primarily due to a reduction in the number of full-time research and development personnel, resulting in a decrease of $3.1 million in compensation expense and $0.6 million in allocated facilities and information technology costs as compared to 2018. We did not incur restructuring costs in 2019, as compared to 2018 when $0.1 million was incurred as part of the 2018 Restructuring Plan (refer to Note 4 of the accompanying consolidated financial statements). Finally, the decrease was further driven by lower professional fees of $0.6 million, as we reduced the number of research and development contractors as compared to 2018.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "c576276e9ecb98b4c4efc2d87128bd30" + }, + { + "question": "What would be the difference in loss per share between 2018 and 2019 if the loss per share in 2018 is halved and then increased by $0.01?", + "python_solution": "def solution():\n # Define variables name and value\n loss_per_share_2019 = -0.42\n loss_per_share_2018 = 0.35\n halved_loss_per_share_2018 = loss_per_share_2018 / 2\n increased_loss_2018 = halved_loss_per_share_2018 + 0.01\n\n # Do math calculation to get the answer\n answer = loss_per_share_2019 + increased_loss_2018\n \n return answer", + "ground_truth": -0.235, + "question_id": "compshort-testmini-89", + "paragraphs": [ + "\n||Year Ended December 31||\n||2019|2018|\n|Revenues (in thousands)|$ 224,913|$ 17,542|\n|Loss from continuing operations (in thousands)|$ (13,432)|$ ( 7,792)|\n|Loss per share - continuing operations|$ (0.42)|$ ( 0.35)|\n|Weighted average number of common shares outstanding - basic and diluted|32,359,316|22,099,149|\n Our revenues for 2019 include $1.9 million related to the acquired MGI business. Our net loss for 2019 includes $0.3 million of net loss from the acquired MGI business. The following table provides unaudited pro forma information for the periods presented as if the MGI acquisition had occurred January 1, 2018. No adjustments have been made in the pro forma information for synergies that are resulting or planned from the MGI acquisition. The unaudited proforma information is not indicative of the results that may have been achieved had the companies been combined as of January 1, 2018, or of our future operating results.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "9263c3e714bf79e49b513cc745817145" + }, + { + "question": "What would the percentage change in the end-of-year valuation allowance from 2018 to 2019 be if the amount in 2019 was 50,000 instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n end_of_year_2019_alternative = 50000\n end_of_year_2018 = 104858\n\n # Do math calculation to get the answer\n answer = (end_of_year_2019_alternative - end_of_year_2018) / end_of_year_2018 * 100\n \n return answer", + "ground_truth": -52.31646607793397, + "question_id": "compshort-testmini-90", + "paragraphs": [ + "\n|Year Ended|Balance at Beginning of Year|Income Tax Expense (Benefit)|Reversal for State NOL Expiration and Utilization|Balance at End of Year|\n|September 30, 2019|$104,858|$10,448|$(68,292)|$47,014|\n|September 30, 2018|159,154|79,377|(133,673)|104,858|\n|September 30, 2017|322,404|(32,154)|(131,096)|159,154|\n The valuation allowance activity for the years ended September 30, 2019, 2018, and 2017 is as follows: The Company completed an Internal Revenue Code Section 382 analysis of the loss carry forwards in 2009 and determined then that all of the Company\u2019s loss carry forwards are utilizable and not restricted under Section 382. The Company has not updated its Section 382 analysis subsequent to 2009 and does not believe there have been any events subsequent to 2009 that would impact the analysis. The Company is required to recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. The Company applies the interpretation to all tax positions for which the statute of limitations remained open. The Company had no liability for unrecognized tax benefits and did not recognize any interest or penalties during the years ended September 30, 2019, 2018, or 2017. The Company is subject to income taxes in the U.S. federal jurisdiction, and various state jurisdictions. Tax regulations within each jurisdiction are subject to the interpretation of the related tax laws and regulations and require significant judgment to apply. With few exceptions, the Company is no longer subject to U.S. federal, state and local, income tax examinations by tax authorities for fiscal years ending prior to 2004. We are generally subject to U.S. federal and state tax examinations for all tax years since 2003 due to our net operating loss carryforwards and the utilization of the carryforwards in years still open under statute. During the year ended September 30, 2018, the Company was examined by the U.S. Internal Revenue Service for fiscal year 2016. This examination resulted in no adjustments. The Company changed its fiscal year end in 2007 from March 31 to September 30.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "db784e96a22410dee529b1d6ea14bb07" + }, + { + "question": "What would be the change in the balance at the end of period between 2018 and 2019 if the balance at the end of 2019 was $10,000 thousand instead? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n balance_2019 = 10000\n balance_2018 = 8623\n \n # Do math calculation to get the answer\n answer = balance_2019 - balance_2018\n \n return answer", + "ground_truth": 1377.0, + "question_id": "compshort-testmini-91", + "paragraphs": [ + "\n|Year Ended December 31,|2019|2018|2017|\n|Balance at beginning of period|$8,623|$9,724|$8,548|\n|Plus: Amounts charged to cost and expenses|4,569|7,392|6,951|\n|Less: Deductions|(4,798)|(8,493)|(5,775)|\n|Balance at end of period|$8,394|$8,623|$9,724|\n Liability for Warranty Liability for Warranty Our products generally include warranties of 90 days to five years for product defects. We accrue for warranty returns at the time revenue is recognized based on our historical return rate and estimate of the cost to repair or replace the defective products. We engage in extensive product quality programs and processes, including actively monitoring and evaluating the quality of our component suppliers. The increasing complexity of our products will cause warranty incidences, when they arise, to be more costly. Our estimates regarding future warranty obligations may change due to product failure rates, material usage and other rework costs incurred in correcting a product failure. In addition, from time to time, specific warranty accruals may be recorded if unforeseen problems arise. Should our actual experience relative to these factors be worse than our estimates, we will be required to record additional warranty expense. Alternatively, if we provide for more reserves than we require, we will reverse a portion of such provisions in future periods. The liability for warranty obligations totaled $8.4 million and $8.6 million as of December 31, 2019 and 2018, respectively. These liabilities are included in accrued expenses in the accompanying Consolidated Balance Sheets. During 2017, we recorded a reduction in warranty expense related to a settlement with a third-party supplier for a defective component, the impact of which is reflected in the following table. A summary of warranty expense and write-off activity for the years ended December 31, 2019, 2018 and 2017 is as follows: (In thousands)\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "d66b3b2145534458182af24b854f8208" + }, + { + "question": "What would be the average fair value of RSAs vested during the fiscal years ended December 27, 2019, December 28, 2018 and December 29, 2017 if the value in 2017 was $2,000 instead?", + "python_solution": "def solution():\n # Define variables name and value\n fair_value_2019 = 3742\n fair_value_2018 = 2936\n fair_value_2017 = 2000\n \n # Do math calculation to get the answer\n answer = (fair_value_2019 + fair_value_2018 + fair_value_2017) / 3\n \n return answer", + "ground_truth": 2892.6666666666665, + "question_id": "compshort-testmini-92", + "paragraphs": [ + "\n||Shares |Weighted Average Grant Date Fair Value|\n|Unvested at December 29, 2017|329,761|$16.69|\n|Granted |311,957|23.62|\n|Vested |(113,482)|17.60|\n|Forfeited |(1,506)|17.13|\n|Unvested at December 28, 2018|526,730|$20.60|\n|Granted |384,531|34.44|\n|Vested |(115,459)|21.32|\n|Forfeited |(55,193)|20.46|\n|Unvested at December 27, 2019 |740,609|$27.68|\n Equity Incentive Plan On May 17, 2019, the Company\u2019s stockholders approved the 2019 Omnibus Equity Incentive Plan (the \u201c2019 Plan\u201d). Concurrently, the 2011 Omnibus Equity Incentive Plan (the \u201c2011 Plan\u201d) was terminated and any shares remaining available for new grants under the 2011 Plan share reserve were extinguished. The purpose of the 2019 Plan is to promote the interests of the Company and its stockholders by (i) attracting and retaining key officers, employees and directors of, and consultants to, the Company and its Subsidiaries and Affiliates; (ii) motivating such individuals by means of performance-related incentives to achieve long-range performance goals; (iii) enabling such individuals to participate in the long-term growth and financial success of the Company; (iv) encouraging ownership of stock in the Company by such individuals; and (v) linking their compensation to the long-term interests of the Company and its stockholders. The 2019 Plan is administered by the Compensation and Human Capital Committee (the \u201cCommittee\u201d) of the Board of Directors and allows for the issuance of stock options, stock appreciation rights (\u201cSARs\u201d), RSAs, restricted share units, performance awards, or other stock-based awards. Stock option exercise prices are fixed by the Committee but shall not be less than the fair market value of a common share on the date of the grant of the option, except in the case of substitute awards. Similarly, the grant price of an SAR may not be less than the fair market value of a common share on the date of the grant. The Committee will determine the expiration date of each stock option and SAR, but in no case shall the stock option or SAR be exercisable after the expiration of 10 years from the date of the grant. The 2019 Plan provides for 2,600,000 shares available for grant. As of December 27, 2019, there were 2,222,088 shares available for grant. Stock compensation expense was $4,399, $4,094 and $3,018 for the fiscal years ended December 27, 2019, December 28, 2018 and December 29, 2017, respectively. The related tax benefit for stock-based compensation was $883, $864 and $1,283 for the fiscal years ended December 27, 2019, December 28, 2018 and December 29, 2017, respectively. The following table reflects the activity of RSAs during the fiscal years ended December 27, 2019 and December 28, 2018: The fair value of RSAs vested during the fiscal years ended December 27, 2019, December 28, 2018 and December 29, 2017, was $3,742, $2,936 and $1,703, respectively. These awards are a mix of time-, market- and performance-based grants awarded to key employees and non-employee directors which vest over a range of periods of up to five-years. The market- and performance-based RSAs cliff vest, if at all, after the conclusion of a three-year performance period and vesting is subject to the award recipient\u2019s continued service to the Company as of the vesting date. The number of performance-based RSAs that ultimately vest is based on the Company\u2019s attainment of certain profitability and return on invested capital targets. During fiscal 2019, the Company awarded market-based RSAs that vest based on the Company\u2019s attainment of an average closing trade price of the Company\u2019s common stock of $39.86 per share, based on an average of 20 consecutive trading days. The grant date fair value of these market-based performance awards was determined using a Monte Carlo simulation in order to simulate a range of possible future stock prices. Key assumptions used included a risk-free interest rate of 2.2% and expected volatility of 44.6%.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "309cf1d8201296c702860a348eacc1b5" + }, + { + "question": "If the Centrally carried pension expense amounts to (500) million in 2019, what will be the percentage increase / (decrease) from 2018 to 2019? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n centrally_carried_pension_expense_2019 = -500\n centrally_carried_pension_expense_2018 = -423\n \n # Do math calculation to get the answer\n answer = (centrally_carried_pension_expense_2019 / centrally_carried_pension_expense_2018) - 1\n \n return answer * 100", + "ground_truth": 18.20330969267139, + "question_id": "compshort-testmini-93", + "paragraphs": [ + "\n|||Fiscal year|\n|(in millions of \u20ac)|2019|2018|\n|Real Estate Services|145|140|\n|Corporate items|(562)|631|\n|Centrally carried pension expense|(264)|(423)|\n|Amortization of intangible assets acquired in business combinations|(1,133)|(1,164)|\n|Eliminations, Corporate Treasury and other reconciling items|(215)|(318)|\n|Reconciliation to Consolidated financial Statements|(2,028)|(1,135)|\n A.3.10 Reconciliation to Consolidated Financial Statements The negative swing in Corporate items was mainly due to large positive effects in fiscal 2018 \u2013 the gain of \u20ac 900 million resulting from the transfer of Siemens\u2019 shares in Atos SE to Siemens Pension- Trust e. V. and the gain of \u20ac 655 million from the sale of OSRAM Licht AG shares. These effects substantially outweighed a positive result in fiscal 2019 from the measurement of a major asset retirement obligation, which was previously reported in Centrally managed portfolio activities. Severance charges within Corporate items were \u20ac 99 million (\u20ac 159 million in fiscal 2018).\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "0c44705bb355b85338a07187397690b9" + }, + { + "question": "What would be the change in risk-free interest rate between 2017 and 2018 if risk-free interest rate in 2018 was 5.0% instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n risk_free_interest_rate_2018 = 5.0\n risk_free_interest_rate_2017 = 1.9\n \n # Do math calculation to get the answer\n answer = risk_free_interest_rate_2018 - risk_free_interest_rate_2017\n \n return answer", + "ground_truth": 3.1, + "question_id": "compshort-testmini-94", + "paragraphs": [ + "\n||Years Ended December 31,||\n||2018|2017|\n|Expected life (years)|5.6|5.6|\n|Risk-free interest rate|2.7%|1.9%|\n|Expected volatility|26.4%|29.4%|\n|Expected dividend yield|\u2014|\u2014|\n The fair value of options granted in the respective fiscal years are estimated on the date of grant using the Black-Scholes optionpricing model, acceptable under ASC 718, with the following weighted average assumptions: Expected volatilities are based on the Company\u2019s historical common stock volatility, derived from historical stock price data for periods commensurate with the options\u2019 expected life. The expected life of options granted represents the period of time options are expected to be outstanding, based primarily on historical employee option exercise behavior. The risk-free interest rate is based on the implied yield currently available on U.S. Treasury zero coupon bonds issued with a term equal to the expected life at the date of grant of the options. The expected dividend yield is zero, as the Company has historically paid no dividends and does not anticipate dividends to be paid in the future.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "457e144eb9278fe54f49be4c7fcf1b29" + }, + { + "question": "What would be the percentage change in the internal-use revenue between 2019 and 2020 if the internal-use revenue in 2019 was $50 million instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n internal_use_revenue_2020 = 82\n internal_use_revenue_2019_modified = 50\n \n # Do math calculation to get the answer\n answer = (internal_use_revenue_2020 - internal_use_revenue_2019_modified) / internal_use_revenue_2019_modified * 100\n \n return answer", + "ground_truth": 64.0, + "question_id": "compshort-testmini-95", + "paragraphs": [ + "\n|||Revenue and Receipts||Unearned Revenue||\n|||For the Year Ended As of||As of||\n||January 31, 2020|February 1, 2019|February 2, 2018|January 31, 2020|February 1, 2019|\n|Reseller revenue|$3,288|$2,355|$1,464|$3,787|$2,554|\n|Internal-use revenue|82|41|46|57|29|\n|Collaborative technology project receipts|10|4|\u2014|n/a|n/a|\n Dell purchases our products and services directly from us, as well as through our channel partners. Information about our revenue and receipts, and unearned revenue from such arrangements, for the periods presented consisted of the following (table in millions): Sales through Dell as a distributor, which is included in reseller revenue, continues to grow rapidly. Customer deposits resulting from transactions with Dell were $194 million and $85 million as of January 31, 2020 and February 1, 2019, respectively.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "717d5e482e6d89de5b05af1b116784fb" + }, + { + "question": "If the number of Administrative Staff employed reduce to 521 in 2017, what is the revised average?", + "python_solution": "def solution():\n # Define variables name and value\n admin_staff_2017 = 521\n admin_staff_2018 = 784\n admin_staff_2019 = 833\n\n # Do math calculation to get the answer\n answer = (admin_staff_2017 + admin_staff_2018 + admin_staff_2019) / 3\n\n return answer", + "ground_truth": 712.6666666666666, + "question_id": "compshort-testmini-96", + "paragraphs": [ + "\n|||As of December 31,||\n||2017|2018|2019|\n|Employees||||\n|Engineers|11,846|11,651|11,328|\n|Technicians|7,432|7,494|7,416|\n|Administrative Staff|798|784|833|\n|Total|20,076|19,929|19,577|\n As of December 31, 2019, we had 19,577 employees, which included 11,328 engineers, 7,416 technicians and 833 administrative staff performing administrative functions on a consolidated basis. We have in the past implemented, and may in the future evaluate the need to implement, labor redundancy plans based on the work performance of our employees. Employee salaries are reviewed annually. Salaries are adjusted based on industry standards, inflation and individual performance. As an incentive, additional bonuses in cash may be paid at the discretion of management based on the performance of individuals. In addition, except under certain circumstances, R.O.C. law requires us to reserve from 10% to 15% of any offerings of our new common shares for employees\u2019 subscription. Our employees participate in our profit distribution pursuant to our articles of incorporation. Employees are entitled to receive additional bonuses based on a certain percentage of our allocable surplus income. On February 26, 2020, our board of directors proposed an employee bonus in cash in the aggregate amount of NT$1,133 million (US$38 million) in relation to retained earnings in 2019. Our employees are not covered by any collective bargaining agreements. We believe we have a good relationship with our employees.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "d4b7e06a9da88525289733d6dd6e3e7b" + }, + { + "question": "How did the company's Denominator for diluted earnings per share change from 2018 to 2019 if the original earnings for 2018 was doubled? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n denominator_2018 = 21017\n denominator_2019 = 18525\n\n # Do math calculation to get the answer\n answer = (denominator_2019 - (denominator_2018 * 2)) / (denominator_2018 * 2)\n\n return answer * 100", + "ground_truth": -55.92853404386925, + "question_id": "compshort-testmini-97", + "paragraphs": [ + "\n||Year ended December 31,||\n||2019|2018|\n|Numerators|||\n|Numerator for basic and diluted earnings per share:|||\n|Net income|$13,267|$3,654|\n|Denominators|||\n|Denominators for basic and diluted earnings per share:|||\n|Weighted average shares outstanding - basic|17,424|20,721|\n|Dilutive potential common shares|||\n|Stock options and awards|1,101|296|\n|Denominator for diluted earnings per share|18,525|21,017|\n|Net income per common share - basic|$0.76|$0.18|\n|Net income per common share \u2013 diluted|$0.72|$0.17|\n Earnings per share for the periods indicated were computed as follows (in thousands except per share amounts): Our weighted average shares outstanding has decreased due to the repurchase of our outstanding common stock through a modified Dutch auction tender offer (the \u201cTender Offer\u201d) and the stock repurchase program announced on October 29, 2018. 11.\u00a0 \u00a0 \u00a0Earnings Per Share\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "1746475a7f529949d7bc07083642f7c7" + }, + { + "question": "What would the percentage change in staff costs in 2019 from 2018 be if the amount in 2019 was 56.5 million instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n staff_costs_2018 = -54.5\n staff_costs_2019 = -56.5\n \n # Do math calculation to get the answer\n answer = ((staff_costs_2019 - staff_costs_2018) / staff_costs_2018) * 100\n \n return answer", + "ground_truth": 3.669724770642202, + "question_id": "compshort-testmini-98", + "paragraphs": [ + "\n|||2019|(Restated) 2018|\n||Note|\u00a3m|\u00a3m|\n|Staff costs|7|(56.0)|(54.5)|\n|Contractor costs||(0.4)|(0.4)|\n|Depreciation of property, plant and equipment|14|(4.9)|(4.9)|\n|Amortisation of intangible assets|13|(4.0)|(4.1)|\n|Profit on sale of property, plant and equipment||0.1|\u2013|\n 6. Operating profit The Group has identified a number of items which are material due to the significance of their nature and/or amount. These are listed separately here to provide a better understanding of the financial performance of the Group: Following the application of IFRS 16, depreciation of property, plant and equipment has been restated for the year ended 31 March 2018 (note 2).\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "251bada5582fe1dc70423e1ddccfd320" + }, + { + "question": "What would be the change in raw materials between 2018 and 2019 if raw materials in 2019 was $50,000 thousand instead? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n raw_materials_2019 = 50000\n raw_materials_2018 = 45333\n \n # Do math calculation to get the answer\n answer = raw_materials_2019 - raw_materials_2018\n \n return answer", + "ground_truth": 4667.0, + "question_id": "compshort-testmini-99", + "paragraphs": [ + "\n|(In thousands)|2019|2018|\n|Raw materials|$36,987|$45,333|\n|Work in process|1,085|1,638|\n|Finished goods|60,233|52,877|\n|Total Inventory, net|$98,305|$99,848|\n Note 7 \u2013 Inventory As of December 31, 2019 and 2018, inventory was comprised of the following: Inventory reserves are established for estimated excess and obsolete inventory equal to the difference between the cost of the inventory and the estimated net realizable value of the inventory based on estimated reserve percentages, which consider historical usage, known trends, inventory age and market conditions. As of December 31, 2019 and 2018, our inventory reserve was $34.1 million and $30.0 million, respectively.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "e0ac218f8643a00e9335fb73d16956f0" + }, + { + "question": "If Total common shares in 2019 were 510,000,000, what was the percentage increase / (decrease) from 2018 to 2019? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n total_common_shares_2019 = 510000000\n total_common_shares_2018 = 514812675\n \n # Do math calculation to get the answer\n answer = (total_common_shares_2019 / total_common_shares_2018 - 1) * 100\n \n return answer", + "ground_truth": -0.9348400367182097, + "question_id": "compshort-testmini-100", + "paragraphs": [ + "\n||As at December 31||\n||2019|2018|\n|Common shares outstanding 1|||\n|Class A Voting|111,154,811|111,155,637|\n|Class B Non-Voting|393,770,507|403,657,038|\n|Total common shares|504,925,318|514,812,675|\n|Options to purchase Class B|||\n|Non-Voting Shares|||\n|Outstanding options|3,154,795|2,719,612|\n|Outstanding options exercisable|993,645|1,059,590|\n OUTSTANDING COMMON SHARES 1 Holders of our Class B Non-Voting Shares are entitled to receive notice of and to attend shareholder meetings; however, they are not entitled to vote at these meetings except as required by law or stipulated by stock exchanges. If an offer is made to purchase outstanding Class A Shares, there is no requirement under applicable law or our constating documents that an offer be made for the outstanding Class B Non-Voting Shares, and there is no other protection available to shareholders under our constating documents. If an offer is made to purchase both classes of shares, the offer for the Class A Shares may be made on different terms than the offer to the holders of Class B Non-Voting Shares. As at February 29, 2020, 111,154,811 Class A Shares, 393,770,507\nClass B Non-Voting Shares, and 3,145,274 options to purchase\nClass B Non-Voting Shares were outstanding.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "c1201232145841fa02e144ff847a3dd7" + }, + { + "question": "If network advertising revenue in 2019 was 30.0 million, what would be the change from 2018 to 2019? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n network_advertising_2019 = 30.0\n network_advertising_2018 = 28.2\n \n # Do math calculation to get the answer\n answer = network_advertising_2019 - network_advertising_2018\n \n return answer", + "ground_truth": 1.8000000000000007, + "question_id": "compshort-testmini-101", + "paragraphs": [ + "\n||Years Ended December 31,||\n||2019|2018|\n|Network advertising|$22.7|$28.2|\n|Broadcast station|11.9|10.8|\n|Network distribution|4.9|4.8|\n|Other|2.3|1.6|\n|Total revenue from contracts with customers|41.8|45.4|\n|Other revenue|-|-|\n|Total Broadcasting segment revenue|$ 41.8|$ 45.4|\n Broadcasting Segment Network advertising revenue is generated primarily from the sale of television airtime for programs or advertisements. Network advertising revenue is recognized when the program or advertisement is broadcast. Revenues are reported net of agency commissions, which are calculated as a stated percentage applied to gross billings. The Network advertising contracts are generally short-term in nature. Network distribution revenue consists of payments received from cable, satellite and other multiple video program distribution systems for their retransmission of our network content. Network distribution revenue is recognized as earned over the life of the retransmission consent contract and varies from month to month. Variable fees are usage/sales based, calculated on the average number of subscribers, and recognized as revenue when the usage occurs. Transaction prices are based on the contract terms, with no material judgments or estimates. Broadcast station revenue is generated primarily from the sale of television airtime in return for a fixed fee or a portion of the related ad sales recognized by the third party. In a typical broadcast station revenue agreement, the licensee of a station makes available, for a fee, airtime on its station to a party which supplies content to be broadcast during that airtime and collects revenue from advertising aired during such content. Broadcast station revenue is recognized over the life of the contract, when the program is broadcast. The fees that we charge can be fixed or variable and the contracts that the Company enters into are generally short-term in nature. Variable fees are usage/salesbased and recognized as revenue when the subsequent usage occurs. Transaction prices are based on the contract terms, with no material judgments or estimates. Disaggregation of Revenues The following table disaggregates the Broadcasting segment's revenue by type (in millions):\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "9ec764030fa4a36ae7830cc7e2322188" + }, + { + "question": "What would be the change in the value of Finance lease and other financing obligations between 2018 and 2019 if the value in 2018 increases by $1,000?", + "python_solution": "def solution():\n # Define variables name and value\n finance_lease_2019 = 3905\n finance_lease_2018 = 193\n increase = 1000\n\n # Do math calculation to get the answer\n answer = finance_lease_2019 - (increase + finance_lease_2018)\n \n return answer", + "ground_truth": 2712.0, + "question_id": "compshort-testmini-102", + "paragraphs": [ + "\n||December 27, 2019 |December 28, 2018|\n|Senior secured term loan|$238,129|$239,745|\n|Convertible senior notes |150,000|\u2014|\n|Convertible unsecured note |4,000|\u2014|\n|Finance lease and other financing obligations|3,905|193|\n|Asset-based loan facility |\u2014|44,185|\n|Deferred finance fees and original issue discount |(9,207)|(5,893)|\n|Total debt obligations|386,827|278,230|\n|Less: current installments |(721)|(61)|\n|Total debt obligations excluding current installments|$386,106|$278,169|\n Note 9 \u2013 Debt Obligations Debt obligations as of December 27, 2019 and December 28, 2018 consisted of the following: Senior Secured Term Loan Credit Facility On June 22, 2016, the Company refinanced its debt structure by entering into a credit agreement (the \u201cTerm Loan Credit Agreement\u201d) with a group of lenders for which Jefferies Finance LLC acts as administrative agent and collateral agent. The Term Loan Credit Agreement provides for a senior secured term loan B facility (the \u201cTerm Loan Facility\u201d) in an aggregate amount of $305,000 (the loans outstanding under the Term Loan Facility, the \u201cTerm Loans\u201d) maturing on June 22, 2022. Additionally, the Term Loan Facility includes an accordion which permits the Company to request that the lenders extend additional Term Loans in an aggregate principal amount of up to $50,000 (less the aggregate amount of certain indebtedness incurred to finance acquisitions) plus an unlimited amount subject to the Company\u2019s Total Leverage Ratio not exceeding 4.90:1.00 on a pro forma basis. Borrowings were used to repay the Company\u2019s senior secured notes, as well as the prior term loan and revolving credit facility. Remaining funds were used for capital expenditures, permitted acquisitions, working capital and general corporate purposes of the Company. On December 13, 2017, the Company completed a repricing of the Term Loan Facility to reduce Applicable Rate (as defined in the Term Loan Credit Agreement) from 475 basis points to 400 basis points over the London Inter-bank Offered Rate (\u201cLIBOR\u201d). In connection with the repricing, the Company paid debt financing costs of $761 which were capitalized as deferred financing charges. On July 6, 2018, the Company made a $47,100 prepayment and is no longer required to make quarterly amortization payments on the Term Loans. On November 16, 2018, the Company completed a repricing of the Term Loan Facility to reduce the Applicable Rate from 400 basis points to 350 basis points over LIBOR. In connection with the repricing, the Company paid debt financing costs of $626 which were capitalized as deferred financing charges. The Company wrote off unamortized deferred financing fees of $1,081 as a result of this repricing. The interest charged on the Term Loans, will be equal to a spread plus, at the Company\u2019s option, either the Base Rate (as defined in the Term Loan Credit Agreement) or LIBOR for one, two, three, six or (if consented to by the lenders) twelve-month interest periods chosen by the Company. The interest rate on the Term Loans at December 27, 2019 was 5.2%. The Term Loan Facility contains customary affirmative covenants, negative covenants (including restrictions, subject to customary exceptions, on incurring debt or liens, paying dividends, repaying payment subordinated and junior lien debt, disposing assets, and making investments and acquisitions), and events of default for a term loan B facility of this type, as more particularly described in the Term Loan Credit Agreement. As of December 27, 2019, the Company was in compliance with all debt covenants under the Term Loan Credit Agreement. Asset-Based Loan Facility On June 29, 2018, the Company entered into a credit agreement (the \u201cABL Credit Agreement\u201d) with a group of lenders for which BMO Harris Bank, N.A. acts as administrative agent. The ABL Credit Agreement provides for an asset-based loan facility (the \u201cABL\u201d) in the aggregate amount of up to $150,000. Borrowings under the ABL will be used, and are expected to be used, for capital expenditures, permitted acquisitions, working capital and general corporate purposes of the Company. Availability under the ABL will be limited to a borrowing base equal to the lesser of: (i) the aggregate amount of commitments or (ii) the sum of specified percentages of eligible receivables and eligible inventory, minus certain availability reserves. The co-borrowers under the ABL are entitled on one or more occasions, subject to the satisfaction of certain conditions, to request an increase in the commitments under the ABL in an aggregate principal amount of up to $25,000. The ABL matures on the earlier of June 29, 2023 and 90 days prior to the maturity date of the Company\u2019s Term Loan Facility. The interest rate charged on borrowing under the ABL is equal to a spread plus, at the Company\u2019s option, either the Base Rate (as defined in the ABL Credit Agreement) or LIBOR (except for swingline loans) for one, two, three, six or (if consented to by the lenders) twelve-month, interest periods chosen by the Company. The Company will pay certain recurring fees with respect to the ABL, including fees on unused lender commitments. The ABL Credit Agreement contains customary affirmative covenants, negative covenants and events of default as more particularly described in the ABL Credit Agreement. The Company is required to comply with a minimum consolidated fixed charge coverage ratio of 1:1 if the amount of availability under the ABL falls below $10,000 or 10% of the borrowing base. The Company incurred transaction costs of $877 which were capitalized as deferred financing fees to be amortized over the term of the ABL. On July 6, 2018, the Company borrowed $47,100 under the ABL and made an equivalent prepayment on its Term Loans. On November 22, 2019, the Company fully paid all borrowings outstanding under the ABL and there was no balance outstanding as of December 27, 2019. The weighted average interest rate on our ABL borrowings was approximately 3.7% during fiscal 2019. As of December 27, 2019, the Company was in compliance with all debt covenants and the Company had reserved $16,641 of the ABL for the issuance of letters of credit. As of December 27, 2019, funds totaling $133,359 were available for borrowing under the ABL. Convertible Senior Notes On November 22, 2019, the Company issued $150,000 aggregate principal amount of 1.875% Convertible Senior Notes (the \u201cSenior Notes\u201d). The Senior Notes were issued pursuant to an indenture, dated as of November 22, 2019 (the \u201cIndenture\u201d), between the Company and The Bank of New York Mellon Trust Company, N.A., as trustee. Approximately $43,225 of the net proceeds were used to repay all outstanding borrowings under the ABL and the Company intends to use the remainder for working capital and general corporate purposes, which may include future acquisitions. The Senior Notes bear interest of 1.875% per annum payable semiannually in arrears on June 1 and December 1 of each year, beginning on June 1, 2020. At any time before the close of business on the scheduled trading day immediately before the maturity date, the Senior Notes will be convertible at the option of holders into shares of the Company\u2019s common stock, together with cash in lieu of any fractional share, at an initial conversion price of approximately $44.20 per share. The conversion price is subject to adjustments upon the occurrence of certain events. The Senior Notes will mature on December 1, 2024, unless earlier converted or repurchased in accordance with their terms. The Company may not redeem the Senior Notes at its option prior to maturity. In addition, if the Company undergoes a fundamental change, as described in the Indenture, holders may require the Company to repurchase for cash all or part of their Senior Notes at a repurchase price equal to 100% of the principal amount of the Senior Notes to be repurchased, plus accrued and unpaid interest up to, but excluding, the required repurchase date. The Company incurred transaction costs of approximately $5,082 which were capitalized as deferred financing fees to be amortized over the term of the Senior Notes. Convertible Unsecured Note On February 25, 2019, the Company issued a $4,000 convertible unsecured note (the \u201cUnsecured Note\u201d), maturing on June 29, 2023, to Bassian Farms, Inc. (the \u201cHolder\u201d) as partial consideration in the Bassian acquisition. The interest rate charged on the Unsecured Note is 4.5% per annum and increases to 5.0% after the two-year anniversary of the closing date. The Company may, in certain instances beginning eighteen months after issuance of the Unsecured Note, redeem the Unsecured Note in whole or in part for cash or convert the Unsecured Note into shares of the Company\u2019s common stock at the conversion price of $43.93 per share. After the two-year anniversary of the closing date, the Holder may convert the Unsecured Note into shares of the Company\u2019s common stock at the conversion price. Upon a change of control event, the Holder may convert the Unsecured Note into shares of the Company\u2019s common stock at the conversion price or redeem the Unsecured Note for cash.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "8909ae7e22050c0c27f0a0f1511db219" + }, + { + "question": "What is the total amount of the top 2 categories of accrued liabilities in 2019, if Other accrued expenses made up $1,000 thousand? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n advances = 500\n other_accrued_expenses = 1000\n \n # Do math calculation to get the answer\n answer = advances + other_accrued_expenses\n \n return answer", + "ground_truth": 1500.0, + "question_id": "compshort-testmini-103", + "paragraphs": [ + "\n||2019|2018|\n|Advances|500|-|\n|Board compensation|413|413|\n|Other accrued expenses|168|150|\n||$1,081|$563|\n 7. ACCRUED LIABILITIES Other accrued expenses consisted of the following at December 31, 2019 and 2018 (in thousands): Advances are amounts received from litigation counsel as advanced reimbursement of out-of-pocket expenses expected to be incurred by us. Board compensation of $0.4 million at December 31, 2019 and 2018 represents accrued and unpaid board and committee fees from prior periods. In the first quarter of 2020, current and prior board members agreed to waive unpaid cash fees in exchange for share-based compensation awards with an aggregate grant-date fair value of approximately $0.1 million (see Note 18).\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "259001f3070eb1d94fd898f0f6b17d94" + }, + { + "question": "What would be the change in total consideration between 2019 and 2018 if 2019 total decreases by 10 million? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n total_consideration_2019 = 1957\n total_consideration_2018 = 1314\n decrease_amount = 10\n\n # Do math calculation to get the answer\n answer = (total_consideration_2019 - decrease_amount) - total_consideration_2018\n\n return answer", + "ground_truth": 633.0, + "question_id": "compshort-testmini-104", + "paragraphs": [ + "\n|Acquisitions 2017\u20132019||||\n||2019|2018|2017|\n|Total consideration, including cash|1,957|1,314|62|\n|Net assets acquired||||\n|Cash and cash equivalents|142|94|\u2013|\n|Property, plant and equipment|353|4|12|\n|Intangible assets|497|481|101|\n|Investments in associates|101|64|\u2013|\n|Other assets|1,357|254|1|\n|Provisions, incl. post-employment benefits|\u2013102|\u2013|\u2013|\n|Other liabilities|\u2013743|\u2013494|25|\n|Total identifiable net assets|1,605|403|139|\n|Costs recognized in net income|153|\u2013|\u2013|\n|Goodwill|199|911|\u201377|\n|Total|1,957|1,314|62|\n|Acquisition-related costs 1)|85|24|49|\n Acquisitions and divestments\nAcquisitions In 2019, Ericsson made acquisitions with a negative cash flow effect amounting to SEK 1,815 (1,220) million. The acquisitions presented below are not material, but the Company gives the information to provide the reader a summarized view of the content of the acquisitions made. The acquisitions consist primarily of: Kathrein: On October 2, 2019, the Company acquired assets from Kathrein, a world leading provider of antenna and filter technologies with approximately 4,000 employees. Kathrein\u2019s antenna and filters business has a strong R&D organization with extensive experience in antenna design and research, coupled with a strong IPR portfolio. In addition to broadening Ericsson\u2019s portfolio of antenna and filter products, the acquisition will bring vital competence for the evolution of advanced radio network products. The acquired Kathrein business has had a negative impact of SEK \u20130.5 billion since the acquisition, corresponding to \u20131 percentage point in Networks operating margin. Balances to facilitate the Purchase price allocation are preliminary. CSF: On August 20, 2019, the Company acquired 100% of the shares in CSF Holdings Inc. a US-based technology company with approximately 25 employees. CSF strengthens iconectiv\u2019s Business to Consumer (B2C) product platforms to enable growth in messaging and Toll-Free Number (TFN) management. Balances to facilitate the Purchase price allocation are final. ST-Ericsson: Before ST-Ericsson was a joint venture where Ericsson and ST Microelectronics had a 50/50 ownership. This joint venture consisted of a number of legal entities where the two parties owned different stakes in the different legal entities. In December 2019 the Company initiated transactions to wind-down the legal structure of ST-Ericsson by acquiring the remaining shares in two legal ST-Ericsson entities and costs of SEK \u20130.3 billion impacted the result. The Company now owns 100% of the shares in those entities. In order to finalize a Purchase price allocation all relevant information needs to be in place. Examples of such information are final consideration and final opening balances, they may remain preliminary for a period of time due\nto for example adjustments of working capital, tax items or decisions from local authorities. 1) Acquisition-related costs are included in Selling and administrative expenses in the consolidated income statement.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "2c7b8d0473cdf071fd109092d0de52a1" + }, + { + "question": "What would the current ratio be in 2019 if the current assets in 2019 was 80,000 thousand instead?", + "python_solution": "def solution():\n # Define variables name and value\n current_assets = 80000\n current_liabilities = 34555\n\n # Do math calculation to get the answer\n answer = current_assets / current_liabilities\n\n return answer", + "ground_truth": 2.315149761250181, + "question_id": "compshort-testmini-105", + "paragraphs": [ + "\n|FINANCIAL PERFORMANCE SUMMARY|2019 $\u2019000|2018 $\u2019000 RESTATED|CHANGE|\n|Current assets|75,460|91,457|(18%)|\n|Non-current assets|150,607|147,234|2%|\n|Total assets|226,067|238,691|(5%)|\n|Current liabilities|34,555|43,336|(20%)|\n|Non-current liabilities|34,348|31,418|9%|\n|Total liabilities|68,903|74,754|(8%)|\n|Net assets|157,164|163,937|(4%)|\n|Equity|157,164|163,937|(4%)|\n Statement of financial position Net assets have decreased to $157,164,000 at 30 June 2019 from $163,937,000 at 30 June 2018. Current assets have decreased from 30 June 2018 by 18% to $75,460,000. This is driven by a reduction in cash assets, a result of continued investment in technology and further investment in iMoney. The current component of the trail commission asset is $25,626,000, which increased by 16% since 30 June 2018. Non-current assets have increased from 30 June 2018 by 2% to $150,607,000 which is largely due to higher non-current trail commission asset partially offset by capital asset writeoffs and Home Loans Goodwill impairment. The non-current component of the trail commission asset is $88,452,000 which increased by 9% since 30 June 2018, mainly due to sales volume and partner mix. Current liabilities decreased from 30 June 2018 to 30 June 2019 by 20% to $34,555,000 primarily due to payments to suppliers in addition to trade related payable balances post 30 June 2018. Non-current liabilities have increased by 9% ending on $34,348,000. This relates to an increase in lease liabilities and deferred tax liabilities.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "a698e5469411ac923ea6bb18a178ff18" + }, + { + "question": "If the Consolidated in 2019 increased to 179,893 what is the revised increase / (decrease)? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n consolidated_2019 = 179893\n consolidated_2018 = 162319\n \n # Do math calculation to get the answer\n answer = consolidated_2019 - consolidated_2018\n \n return answer", + "ground_truth": 17574.0, + "question_id": "compshort-testmini-106", + "paragraphs": [ + "\n|Three months ended August 31,|2019|2018|Change|Change in constant currency(2)|\n|(in thousands of dollars, except percentages)|$|$|%|%|\n|Canadian broadband services|79,132|89,405|(11.5)|(11.7)|\n|Capital intensity|24.7%|28.0%|||\n|American broadband services|65,967|72,914|(9.5)|(10.5)|\n|Capital intensity|25.0%|29.6%|||\n|Consolidated|145,099|162,319|(10.6)|(11.2)|\n|Capital intensity|24.9%|28.7%|||\n ACQUISITIONS OF PROPERTY, PLANT AND EQUIPMENT The acquisitions of property, plant and equipment as well as the capital intensity per operating segment are as follows: (1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy. For further details, please consult the \"Accounting policies\" section. (2) Fiscal 2019 actuals are translated at the average foreign exchange rate of the comparable period of fiscal 2018 which was 1.3100 USD/CDN. Fiscal 2019 fourth-quarter acquisitions of property, plant and equipment decreased by 10.6% (11.2% in constant currency) mainly due to lower capital expenditures in the Canadian and American broadband services segments. Fiscal 2019 fourth-quarter capital intensity reached 24.9% compared to 28.7% for the same period of the prior year mainly as a result of lower capital capital expenditures combined with higher revenue.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "e8d3b8470f9963f741d779ee53090628" + }, + { + "question": "What would be the change in comprehensive income between 2018 and 2019 if comprehensive income in 2019 was $70,000 thousand instead? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n comprehensive_income_2019 = 70000\n comprehensive_income_2018 = 53660\n\n # Do math calculation to get the answer\n answer = comprehensive_income_2019 - comprehensive_income_2018\n\n return answer", + "ground_truth": 16340.0, + "question_id": "compshort-testmini-107", + "paragraphs": [ + "\n|||Years Ended December 31,||\n||2019|2018|2017|\n|Net income|$67,062|$68,921|$5,135|\n|Other comprehensive income (loss):||||\n|Foreign currency translation adjustments|1,034|-15,261|16,744|\n|Total other comprehensive income (loss)|1,034|(15,261 )|16,744|\n|Comprehensive income|$68,096|$53,660|$21,879|\n ACI WORLDWIDE, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (in thousands) The accompanying notes are an integral part of the consolidated financial statements.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "6344c5af9229f2afe6498f0319bcbf43" + }, + { + "question": "What would be the percentage change in nonvested RSUs between 2018 and 2019 if nonvested RSUs in 2019 was 1,100,000 instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n nonvested_2018 = 651045\n nonvested_2019_modified = 1100000\n \n # Do math calculation to get the answer\n answer = ((nonvested_2019_modified - nonvested_2018) / nonvested_2018) * 100\n \n return answer", + "ground_truth": 68.95913492922917, + "question_id": "compshort-testmini-108", + "paragraphs": [ + "\n||Number of Shares|Weighted Average Grant Date Fair Value|\n|Nonvested as of December 31, 2018|651,045|$23.82|\n|Granted|742,579|33.28|\n|Vested|-259,634|24.16|\n|Forfeited|-124,586|29.79|\n|Nonvested as of December 31, 2019|1,009,404|$ 29.96|\n Restricted Share Units During the year ended December 31, 2019, pursuant to the 2016 Incentive Plan, the Company granted restricted share unit awards (\u201cRSUs\u201d). RSUs generally have requisite service periods of three years and vest in increments of 33% on the anniversary of the grant dates. RSUs granted to our board vest one year from grant or as of the next annual shareholders meeting, whichever is earlier. Under each arrangement, RSUs are issued without direct cost to the employee on the vesting date. The Company estimates the fair value of the RSUs based upon the market price of the Company\u2019s stock at the date of grant. The Company recognizes compensation expense for RSUs on a straight-line basis over the requisite service period. A summary of nonvested RSUs is as follows: During the year ended December 31, 2019, a total of 259,634 RSUs vested. The Company withheld 57,802 of those shares to pay the employees\u2019 portion of the minimum payroll withholding taxes. As of December 31, 2019, there was unrecognized compensation expense of $20.5 million related to RSUs, $15.0 million related to TSRs, $0.5 million related to LTIP performance shares, $0.3 million related to nonvested RSAs, and $0.2 million related to nonvested stock options, which the Company expects to recognize over weighted average periods of 1.9 years, 1.9 years, 0.1 years, 0.2 years, and 0.3 years, respectively. The Company recorded stock-based compensation expense recognized under ASC 718 during the years ended December 31, 2019, 2018, and 2017, of $36.8 million, $20.4 million, and $13.7 million, respectively, with corresponding tax benefits of $5.9 million, $3.9 million, and $1.7 million, respectively. The Company recognizes compensation expense for stock option awards that vest with only service conditions on a straight-line basis over the requisite service period. The Company recognizes compensation expense for stock option awards that vest with service and market-based conditions on a straight-line basis over the longer of the requisite service period or the estimated period to meet the defined market-based condition.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "a14730c06b89750efc15e39bd86c9fa4" + }, + { + "question": "If the Japanese Yen Buy position in 2019 increased to 51.4 million, what would be the revised change from December 31, 2018 to 2019? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n japanese_yen_buy_2019 = 51.4\n japanese_yen_buy_2018 = 29.9\n \n # Do math calculation to get the answer\n answer = japanese_yen_buy_2019 - japanese_yen_buy_2018\n \n return answer", + "ground_truth": 21.5, + "question_id": "compshort-testmini-109", + "paragraphs": [ + "\n|||As of December 31,|||\n||2019||2018||\n||Buy (Sell)|Notional Amount|Buy (Sell)| Notional Amount|\n|Japanese Yen|$49.8|$49.8|$29.9|$29.9|\n|Philippine Peso|36.4|36.4|30.1|30.1|\n|Malaysian Ringgit|20.4|20.4|\u2014|\u2014|\n|Chinese Yuan|20.2|20.2|20.4|20.4|\n|Korean Won|18.1|18.1|20.8|20.8|\n|Czech Koruna|11.9|11.9|9.2|9.2|\n|Euro|\u2014|\u2014|13.1|13.1|\n|Other currencies - Buy|21.9|21.9|26.3|26.3|\n|Other currencies - Sell|(4.6)|4.6|(7.5)|7.5|\n||$174.1|$183.3|$142.3|$157.3|\n Foreign Currencies As a multinational business, the Company's transactions are denominated in a variety of currencies. When appropriate, the Company uses forward foreign currency contracts to reduce its overall exposure to the effects of currency fluctuations on its results of operations and cash flows. The Company's policy prohibits trading in currencies for which there are no underlying exposures and entering into trades for any currency to intentionally increase the underlying exposure. The Company primarily hedges existing assets and liabilities associated with transactions currently on its balance sheet, which are undesignated hedges for accounting purposes. As of December 31, 2019 and 2018, the Company had net outstanding foreign exchange contracts with net notional amounts of $183.3 million and $157.3 million, respectively. Such contracts were obtained through financial institutions and were scheduled to mature within one to three months from the time of purchase. Management believes that these financial instruments should not subject the Company to increased risks from foreign exchange movements because gains and losses on these contracts should offset losses and gains on the underlying assets, liabilities and transactions to which they are related. The following schedule summarizes the Company's net foreign exchange positions in U.S. dollars (in millions): Amounts receivable or payable under the contracts are included in other current assets or accrued expenses in the accompanying Consolidated Balance Sheets. For the years ended December 31, 2019, 2018 and 2017, realized and unrealized foreign currency transactions totaled a loss of $5.0 million, $8.0 million and $6.3 million, respectively. The realized and unrealized foreign currency transactions are included in other income and expenses in the Company's Consolidated Statements of Operations and Comprehensive Income.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "bd3cb670ece336cfb3ab9f8f13c0f387" + }, + { + "question": "What would be the average number of basic weighted average common shares in 2017 and 2018 if the number of shares in 2017 is doubled 2 ?", + "python_solution": "def solution():\n # Define variables name and value\n shares_2017 = 44_855_263\n shares_2018 = 45_280_161\n\n # Double the number of shares in 2017\n shares_2017_doubled = shares_2017 * 2\n\n # Calculate the average number of basic weighted average common shares in 2017 and 2018\n answer = (shares_2017_doubled + shares_2018) / 2\n\n return answer", + "ground_truth": 67495343.5, + "question_id": "compshort-testmini-110", + "paragraphs": [ + "\n||Year Ended December 31, 2019|Year Ended December 31, 2018|Year Ended December 31, 2017|\n|Weighted average common shares\u2014basic|45,542,315|45,280,161|44,855,263|\n|Dilutive effect of stock options|32,222|33,134|31,534|\n|Dilutive effect of restricted stock|505,858|467,659|297,406|\n||46,080,395|45,780,954|45,184,203|\n 1. Description of the business and summary of significant accounting policies: (Continued) Shares of restricted stock are included in the computation of basic EPS as they vest and are included in diluted EPS, to the extent they are dilutive, determined using the treasury stock method. The following details the determination of the diluted weighted average shares:\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "b9e01021106733f8456888c9a6d6cf45" + }, + { + "question": "What would be the percentage change in Sales and marketing between 2017 and 2018 if sales and marketing in 2019 was $10,000 thousand instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n sales_and_marketing_2019 = 10000\n sales_and_marketing_2017 = 4253\n \n # Do math calculation to get the answer\n percentage_change = ((sales_and_marketing_2019 - sales_and_marketing_2017) / sales_and_marketing_2017) * 100\n \n return percentage_change", + "ground_truth": 135.12814483893723, + "question_id": "compshort-testmini-111", + "paragraphs": [ + "\n|||Year Ended||\n||June 30,\n2019|June 30,\n2018|June 30,\n2017|\n|Cost of product revenue |$844|$564|$333|\n|Cost of service revenue|1,639|1,131|589|\n|Research and development |10,443|7,642|3,312|\n|Sales and marketing |11,747|9,843|4,253|\n|General and administrative |8,224|8,453|4,146|\n|Total share-based compensation expense |$32,897|$27,633|$12,633|\n Share Based Compensation Expense Share-based compensation expense recognized in the financial statements by line item caption is as follows (in thousands): The amount of share-based compensation expense capitalized in inventory has been immaterial for each of the periods presented.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "2193b529863c9bdc742729af082f9d3c" + }, + { + "question": "What would the sum of the operating costs in 2018 and 2019 be if the amount for 2019 was -7,000?", + "python_solution": "def solution():\n # Define variables name and value\n operating_costs_2019 = -7000\n operating_costs_2018 = -6946\n \n # Do math calculation to get the answer\n answer = operating_costs_2019 + operating_costs_2018\n \n return answer", + "ground_truth": -13946.0, + "question_id": "compshort-testmini-112", + "paragraphs": [ + "\n||2019|2018|$ CHANGE|% CHANGE|\n|Operating costs|(6,942)|(6,946)|4|0.1%|\n|Adjusted EBITDA|5,414|5,321|93|1.7%|\n|Adjusted EBITDA margin|43.8%|43.4%||0.4 pts|\n OPERATING COSTS AND ADJUSTED EBITDA Bell Wireline operating costs were essentially stable year over year, decreasing by 0.1% in\u00a02019, compared to 2018, resulting from: \u2022 The favourable impact from the adoption of IFRS\u00a016 in 2019 \u2022 Continued effective cost containment \u2022 Lower pension expenses reflecting reduced DB costs These factors were partly offset by: \u2022 Higher cost of goods sold related to the growth in product sales \u2022 Increased costs from the acquisition of Axia \u2022 Greater payments to other carriers from increased sales of\u00a0international wholesale long distance minutes Bell Wireline adjusted EBITDA grew by 1.7% in 2019, compared to last year, reflecting the growth in revenues as operating expenses were relatively stable year over year. Adjusted EBITDA margin increased to 43.8% in 2019, compared to the 43.4% achieved last year, resulting from the favourable impact of the adoption of IFRS\u00a016 in\u00a02019 and the flow-through of the service revenue growth, offset in part by higher low-margin product sales in our total revenue base.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "4bdddd38752254187c4205deaabdb0a9" + }, + { + "question": "What would the sum of Inter-segment eliminations in 2018 and 2019 be if the amount for 2019 is 750?", + "python_solution": "def solution():\n # Define variables name and value\n inter_segment_eliminations_2019 = 750\n inter_segment_eliminations_2018 = 738\n \n # Do the math calculation to get the answer\n answer = inter_segment_eliminations_2019 + inter_segment_eliminations_2018\n \n return answer", + "ground_truth": 1488.0, + "question_id": "compshort-testmini-113", + "paragraphs": [ + "\n||2019|2018|$ CHANGE|% CHANGE|\n|Bell Wireless|(5,300)|(5,297)|(3)|(0.1%)|\n|Bell Wireline|(6,942)|(6,946)|4|0.1%|\n|Bell Media|(2,367)|(2,428)|61|2.5%|\n|Inter-segment eliminations|751|738|13|1.8%|\n|Total BCE operating costs|(13,858)|(13,933)|75|0.5%|\n 4.4 Operating costs Cost of revenues includes costs of wireless devices and other equipment sold, network and content costs, and payments to other carriers. Labour costs (net of capitalized costs) include wages, salaries and related taxes and benefits, post-employment benefit plans service cost, and other labour costs, including contractor and outsourcing costs Other operating costs include marketing, advertising and sales commission costs, bad debt expense, taxes other than income taxes, IT costs, professional service fees and rent BCE Total BCE operating costs declined by 0.5% in 2019, compared to last year, driven by reduced costs in Bell Media of 2.5%, while costs in Bell Wireless and Bell Wireline remained relatively stable year over year. These results reflected the benefit from the adoption of IFRS 16 in 2019.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "f46286ad3abebd5e7f9ed50f540a63e9" + }, + { + "question": "What would be the change in the Long-term pension obligations between 2018 and 2019 if the Long-term pension obligations in 2019 was -$4,000 thousand instead? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n long_term_pension_obligations_2019 = -4000\n long_term_pension_obligations_2018 = -4188\n \n # Do math calculation to get the answer\n answer = long_term_pension_obligations_2019 - long_term_pension_obligations_2018\n \n return answer", + "ground_truth": 188.0, + "question_id": "compshort-testmini-114", + "paragraphs": [ + "\n||Post-Retirement Life Insurance Plan||\n||2019|2018|\n|Accrued expenses and other liabilities|$(393)|$(407)|\n|Long-term pension obligations|(4,373)|(4,188)|\n|Total accrued cost|$(4,766)|$(4,595)|\n NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) The components of the accrued cost of the post-retirement life insurance plan are classified in the following lines in the Consolidated Balance Sheets at December 31:\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "991b1248aec9974fc3ec8a4562ca284d" + }, + { + "question": "For fair value, what would be the percentage constitution of customer relationships among the total intangible assets subject to amortization if the fair value of customer relationships was $30,000 thousand instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n customer_relationships = 30000\n total_intangible_assets = 52900\n original_customer_relationships = 16900\n \n # Do math calculation to get the answer\n answer = (customer_relationships / (total_intangible_assets + (customer_relationships - original_customer_relationships))) * 100\n \n return answer", + "ground_truth": 45.45454545454545, + "question_id": "compshort-testmini-115", + "paragraphs": [ + "\n||Fair Value|Useful Life|\n||(U.S. $ in thousands)|(years)|\n|Developed technology|$34,600|5|\n|Customer relationships|16,900|7|\n|Backlog|1,400|3|\n|Total intangible assets subject to amortization|$52,900||\n The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition. The amount recorded for developed technology represents the estimated fair value of AgileCraft\u2019s enterprise agile planning technology. The amount recorded for customer relationships represents the fair value of the underlying relationships with AgileCraft\u2019s customers. The amount recorded for backlog represents the fair value of AgileCraft\u2019s backlog as of acquisition date.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "aff10aaba1a936101ead3e34bfbe1848" + }, + { + "question": "What would be the change in the Returns reserves between 2018 and 2019 if the returns reserves in 2019 was -$500 thousand instead? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n returns_reserves_2019 = -500\n returns_reserves_2018 = -131\n \n # Do math calculation to get the answer\n answer = returns_reserves_2019 - returns_reserves_2018\n \n return answer", + "ground_truth": -369.0, + "question_id": "compshort-testmini-116", + "paragraphs": [ + "\n||March 31,||\n|(amounts in thousands)|2019|2018|\n|Accounts receivable:|||\n|Trade|$176,715|$166,459|\n|Allowance for doubtful accounts reserve|(1,206)|(1,210)|\n|Ship-from-stock and debit (\u201cSFSD\u201d) reserve|(18,862)|(17,362)|\n|Returns reserves (1)|(964)|(131)|\n|Rebates reserves|(967)|(446)|\n|Price protection reserves|(657)|(420)|\n|Other|\u2014|(329)|\n|Accounts receivable, net (1)|$154,059|$146,561|\n Note 13: Supplemental Balance Sheets and Statements of Operations Detail (1) Fiscal year ended March 31, 2018 adjusted due to the adoption of ASC 606.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "6d851a898c180498a20bbd8dcda97bd6" + }, + { + "question": "What would be the percentage change in revenue from 2018 to 2019 if the value in 2019 was $8,000 thousand instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n revenue_2018 = 7859\n revenue_2019_modified = 8000\n \n # Do math calculation to get the answer\n answer = (revenue_2019_modified - revenue_2018) / revenue_2018 * 100\n \n return answer", + "ground_truth": 1.794121389489757, + "question_id": "compshort-testmini-117", + "paragraphs": [ + "\n|Year Ended December 31,|||\n||2019|2018|\n|(In thousands)|||\n|Revenues|$6,490|$7,859|\n|(Loss) from operations|$(7,488)|$(6,322)|\n|(Loss) from operations as a % of revenues|(115)%|(80)%|\n Asia Pacific Asia Pacific net revenues decreased $1.4 million in 2019 compared to 2018 (see \u201cRevenues\u201d above). Asia Pacific expenses decreased $203,000 from 2018 to 2019. This decrease was primarily due to a $503,000 decrease of salary expense, offset partially by a $303,000 increase in member acquisition costs. Foreign currency movements relative to the U.S. dollar negatively impacted our local currency loss from our operations in Asia Pacific by approximately $136,000 for 2019. Foreign currency movements relative to the U.S. dollar positively impacted our local currency loss from our operations in Asia Pacific by approximately $127,000 for 2018.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "d34f00df41e1c7180fcd6bf956681475" + }, + { + "question": "What would be the average subtotal cost of property and equipment that the Company owned from 2018 to 2019 if the subtotal cost of property and equipment in 2018 was $300,000?", + "python_solution": "def solution():\n # Define variables name and value\n subtotal_cost_2019 = 324930\n subtotal_cost_2018 = 300000\n \n # Do math calculation to get the answer\n answer = (subtotal_cost_2019 + subtotal_cost_2018) / 2\n \n return answer", + "ground_truth": 312465.0, + "question_id": "compshort-testmini-118", + "paragraphs": [ + "\n||2019|2018|\n|Computer equipment|$137,763|$94,384|\n|Furniture and fixtures|187,167|159,648|\n|Subtotal|324,930|254,032|\n|Less accumulated depreciation|148,916|104,702|\n|Property and equipment, net|$176,014|$149,330|\n NOTE 5 \u2013 PROPERTY AND EQUIPMENT The Company owned equipment recorded at cost, which consisted of the following as of December 31, 2019 and 2018: Depreciation expense was $80,206 and $58,423 for the years ended December 31, 2019 and 2018, respectively\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "d840a397861a8c55caf372b06cfd5359" + }, + { + "question": "If the goodwill of Analog, MEMS & Sensors Group (AMS) is increased to 9 million, what is the revised average? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n new_goodwill = 9\n initial_total_goodwill = 121\n\n # Do math calculation to get the answer\n answer = (initial_total_goodwill + new_goodwill) / 2\n\n return answer", + "ground_truth": 65.0, + "question_id": "compshort-testmini-119", + "paragraphs": [ + "\n||Automotive and Discrete Group (ADG)|Microcontrollers and Digital ICs Group (MDG)|Analog, MEMS & Sensors Group AMS)|Total|\n|December 31, 2017|\u2014|121|2|123|\n|Foreign currency translation|\u2014|(2)|\u2014|(2)|\n|December 31, 2018|\u2014|119|2|121|\n|Business combination|43|\u2014|\u2014|43|\n|Foreign currency translation|\u2014|(2)|\u2014|(2)|\n|December 31, 2019|43|117|2|162|\n As described in Note 7, the acquisition of Norstel resulted in the recognition of $43 million in goodwill which has been included in the ADG segment to align the goodwill of the acquired Company with the segment under which the related activities will be reported. As of the end of the third quarters of 2019 and 2018, the Company performed its annual impairment test. The Company did not elect to perform a qualitative assessment. The impairment test was conducted following a two-step process. In the first step, the Company compared the fair value of the reporting units tested to their carrying value. Based upon the first step of the goodwill impairment test, no impairment was recorded since the fair value of the reporting units exceeded their carrying value. Goodwill as at December 31, 2019 and 2018 is net of accumulated impairment losses of $102 million, of which $96 million relates to the MDG segment and $6 million to Others. In 2019, 2018 and 2017, no impairment loss was recorded by the Company.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "02f2981586774f5166506c109b390092" + }, + { + "question": "What was the percentage change in operating revenues between Three Months Ended September and December if the operating revenue in Three Months Ended December was $2,000 million instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n operating_revenues_september = 1785.5\n operating_revenues_december = 2000\n\n # Do math calculation to get the answer\n answer = ((operating_revenues_december - operating_revenues_september) / operating_revenues_september) * 100\n\n return answer", + "ground_truth": 12.01344161299356, + "question_id": "compshort-testmini-120", + "paragraphs": [ + "\n|||Three Months Ended||||\n||March 31,|June 30,|September 30,|December 31,|Year Ended December 31,|\n|2018:||||||\n|Operating revenues|$1,741.8|$1,780.9|$1,785.5|$2,131.9|$7,440.1|\n|Costs of operations (1)|519.9|560.3|556.7|540.9|2,177.8|\n|Operating income|402.9|546.0|567.2|388.9|1,905.0|\n|Net income|280.3|314.4|377.3|292.7|1,264.7|\n|Net income attributable to American Tower Corporation stockholders|285.2|306.7|366.9|277.6|1,236.4|\n|Dividends on preferred stock|(9.4)|\u2014|\u2014|\u2014|(9.4)|\n|Net income attributable to American Tower Corporation common stockholders|275.8|306.7|366.9|277.6|1,227.0|\n|Basic net income per share attributable to American Tower Corporation common stockholders|0.63|0.69|0.83|0.63|2.79|\n|Diluted net income per share attributable to American Tower Corporation common stockholders|0.63|0.69|0.83|0.62|2.77|\n AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed) 23. SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) Selected quarterly financial data for the years ended December 31, 2019 and 2018 is as follows (in millions, except per share data): (1) Represents Operating expenses, exclusive of Depreciation, amortization and accretion, Selling, general, administrative and development expense, and Other operating expenses.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "4732ab5f6196bc53acf8c31ab497fe1f" + }, + { + "question": "What would be the average risk-free interest rate used in 2018 and 2019 if the value in 2019 decreased by 0.50%? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n risk_free_interest_rate_2019 = 2.1\n risk_free_interest_rate_2018 = 2.84\n decrease_percent = 0.5\n \n # Do math calculation to get the answer\n answer = (risk_free_interest_rate_2019 - decrease_percent + risk_free_interest_rate_2018) / 2\n \n return answer", + "ground_truth": 2.2199999999999998, + "question_id": "compshort-testmini-121", + "paragraphs": [ + "\n||2019|2018|\n|Weighted-average fair value of options granted per share|$8.78|$6.63|\n|Historical volatility|60%|46%|\n|Risk-free interest rate|2.10%|2.84%|\n|Dividend yield|\u2014|\u2014|\n|Expected life in years|3.6|5.7|\n The Company utilized the Black-Scholes option pricing model to value the stock options. The Company used an expected life as defined under the simplified method, which is using an average of the contractual term and vesting period of the stock options. The risk-free interest rate used for the award is based on the U.S. Treasury yield curve in effect at the time of grant. The Company accounted for forfeitures as they occur. The historical volatility was calculated based upon implied volatility of the Company's historical stock prices. The fair value of 2019 and 2018 stock options was estimated using the Black-Scholes option pricing model with the following weighted-average assumptions: As of December 31, 2019, there was approximately $419,000 of unrecognized stock-based compensation expense related to outstanding 2019 stock options, expected to be recognized over 3.4 and approximately $418,000 of unrecognized stock-based compensation expense related to outstanding 2018 stock options, expected to be recognized over 2.4 years. There was no unrecognized stock-based compensation expense relating stock options granted prior to 2018.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "639416b5b8ce631427370eb9ad2fdaef" + }, + { + "question": "What would be the average cash, cash equivalents and marketable securities for 2018 and 2019 if cash, cash equivalents and marketable securities as at 2018 year end was $2,100,000 thousands)? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n cash_equivalents_2019 = 2455194\n cash_equivalents_2018 = 2100000\n \n # Do math calculation to get the answer\n answer = (cash_equivalents_2019 + cash_equivalents_2018) / 2\n \n return answer", + "ground_truth": 2277597.0, + "question_id": "compshort-testmini-122", + "paragraphs": [ + "\n||December 31, 2019|December 31, 2018|\n||(in thousands)||\n|Cash, cash equivalents and marketable securities|$2,455,194|$1,969,670|\n|Total assets|3,489,479|2,254,785|\n|Total liabilities|473,745|164,017|\n|Total non-current liabilities|157,363|25,329|\n Key Balance Sheet Information Total assets increased $1,234.7 million as at December 31, 2019 compared to December 31, 2018, principally due to a $485.5 million increase in cash, cash equivalents and marketable securities mainly as a result of the public offering in September 2019, which resulted in net proceeds of $688.0 million. Business acquisitions during the year, largely due to the acquisition of 6RS, further impacted total assets through an increase in goodwill of $273.8 million, a $141.2 million increase in intangible assets and a resulting decrease in cash due to the consideration paid. The remainder of the increase is due to: the adoption of the new lease accounting standard, further discussed in the \"Critical Accounting Policies and Estimates\" section below, which resulted in the addition of right-of-use assets totaling $134.8 million as at December 31, 2019; a $58.3 million increase in merchant cash advances and loans receivable; a $49.8 million increase in property and equipment, largely related to leaseholds for our offices; a $49.2 million increase in trade and other receivables largely due to an increase in indirect taxes receivable, unbilled revenue related to subscription fees for Plus merchants, transaction fees and shipping charges; and a $19.4 million increase in deferred tax assets. Total liabilities increased by $309.7 million, principally as a result of the adoption of the new leasing standard, which resulted in $126.8 million of additional lease liabilities related to obtaining right-of-use assets. Accounts payable and accrued liabilities increased by $84.2 million, which was due to an increase in indirect taxes payable, payroll liabilities, and payment processing and interchange fees, partly offset by a decrease in foreign exchange forward contract liabilities. The increase was also due to income taxes payable of $69.4 million driven largely by the one-time capital gain recognized in the period. Deferred tax liabilities increased by $7.6 million, due to the acquisition of 6RS. The growth in sales of our subscription solutions offering, along with the acquisition of 6RS, resulted in an increase of deferred revenue of $21.6 million.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "564076b7c87dcfbd66c32218eada9d55" + }, + { + "question": "What would be the percentage change in the Balance at End of Year between 2018 and 2019 if the Balance at End of Year in 2019 was $500 million instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n balance_2018 = 204.5\n balance_2019_modified = 500\n\n # Do math calculation to get the answer\n answer = (balance_2019_modified - balance_2018) / balance_2018 * 100\n\n return answer", + "ground_truth": 144.49877750611248, + "question_id": "compshort-testmini-123", + "paragraphs": [ + "\n||Balance at Beginning of Year|Additions Charged to Costs and Expenses|Additions Charged to Other Accounts|Deductions|Balance at End of Year|\n|Valuation allowance for deferred tax assets:||||||\n|Fiscal 2019|$204.5|$16.2|$175.8|$(64.4)|$332.1|\n|Fiscal 2018|$210.1|$36.2|$\u2014|$(41.8)|$204.5|\n|Fiscal 2017|$161.8|$15.2|$37.6|$(4.5)|$210.1|\n Note 22. Supplemental Financial Information Cash paid for income taxes amounted to $77.6 million, $25.9 million and $48.4 million during fiscal 2019, 2018 and 2017, respectively. Cash paid for interest on borrowings amounted to $347.9 million, $85.3 million and $82.5 million during fiscal 2019, 2018 and 2017, respectively. A summary of additions and deductions related to the valuation allowance for deferred tax asset accounts for the years ended March 31, 2019, 2018 and 2017 follows (amounts in millions):\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "ab88550021cef0e722b72571b71685cc" + }, + { + "question": "What would be the change in the amount of research and development between 2018 and 2019 if the amount of research and development in 2018 was $10,000 thousand instead? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n research_and_development_2019 = 12054\n research_and_development_2018 = 10000\n \n # Do math calculation to get the answer\n answer = research_and_development_2019 - research_and_development_2018\n \n return answer", + "ground_truth": 2054.0, + "question_id": "compshort-testmini-124", + "paragraphs": [ + "\n||||Year Ended December 31,|||\n||2019|2018|2017|2016|2015|\n|Stock-based compensation expense data:||||||\n|Sales and marketing|$2,075|$1,196|$561|$536|$372|\n|General and administrative|6,474|4,901|2,638|1,430|2,486|\n|Research and development|12,054|7,332|4,214|2,035|1,266|\n|Total stock-based compensation expense|$20,603|$13,429|$7,413|$4,001|$4,124|\n ITEM 6. SELECTED FINANCIAL DATA The selected consolidated statements of operations data for the years ended December 31, 2019, 2018 and 2017 and the selected consolidated balance sheet data as of December 31, 2019 and 2018 are derived from our audited consolidated financial statements included elsewhere in this Annual Report. The selected consolidated statements of operations data for the years ended December 31, 2016 and 2015 and the selected consolidated balance sheet data as of December 31, 2017, 2016 and 2015 are derived from our audited consolidated financial statements not included in this Annual Report. Our historical results are not necessarily indicative of the results to be expected in the future. The selected financial data should be read together with Item 7. \"Management\u2019s Discussion and Analysis of Financial Condition and Results of Operations\" and in conjunction with our consolidated financial statements, related notes, and other financial information included elsewhere in this Annual Report. The following tables set forth our selected consolidated financial and other data for the years ended and as of December 31, 2019, 2018, 2017, 2016 and 2015 (in thousands, except share and per share data). Information about prior period acquisitions that may affect the comparability of the selected financial information presented below is included in Item 1. Business. Information about the $28.0 million expense recorded in general and administrative expense in 2018, which relates to the agreement reached to settle the legal matter alleging violations of the Telephone Consumer Protection Act, or TCPA, and may affect the comparability of the selected financial information presented below, is disclosed in Item 3. \u201cLegal Proceedings.\u201d Information about the $1.7 million of interest recorded within interest income and the $6.9 million of gain recorded within other income, net, in 2019, which relates to promissory note proceeds received from one of our hardware suppliers and proceeds from an acquired promissory note, and may affect the comparability of the selected financial information presented below, is disclosed in Item 7. \"Management\u2019s Discussion and Analysis of Financial Condition and Results of Operations.\" Certain previously reported amounts in the consolidated statements of operations for the years ended December 31, 2018, 2017, 2016 and 2015 have been reclassified to conform to our current presentation to reflect interest income as a separate line item, which was previously included in other income, net.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "942ca8ec32ef71baeb6493d2594ecfef" + }, + { + "question": "Given that the amount of stock-based compensation in 2019 was 810 million instead, what was the percentage of expenses that went towards it in 2019? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n stock_based_compensation = 810\n research_and_development = 5063\n \n # Do math calculation to get the answer\n answer = (stock_based_compensation / (stock_based_compensation + research_and_development)) * 100\n \n return answer", + "ground_truth": 13.791929167376127, + "question_id": "compshort-testmini-125", + "paragraphs": [ + "\n|Year Ended May 31,|||||\n||||Percent Change||\n|(Dollars in millions)|2019|Actual|Constant|2018|\n|Research and development (1)|$5,063|-2%|0%|$5,163|\n|Stock-based compensation|963|5%|5%|921|\n|Total expenses|$6,026|-1%|0%|$6,084|\n|% of Total Revenues|15%|||15%|\n Research and Development Expenses: research and development expenses consist primarily of personnel related expenditures. We intend to continue to invest significantly in our research and development efforts because, in our judgment, they are essential to maintaining our competitive position. (1) Excluding stock-based compensation On a constant currency basis, total research and development expenses were flat in fiscal 2019, as lower employee related expenses including lower variable compensation were offset by an increase in stock-based compensation expenses .\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "306b7fb9868fdad2cb093d43548e0882" + }, + { + "question": "What was the percentage change in balance as of December 31 between 2018 and 2019 if balance as of December 31, 2019 was $400 million instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n balance_2019 = 400\n balance_2018 = 282.4\n \n # Do math calculation to get the answer\n answer = (balance_2019 - balance_2018) / balance_2018 * 100\n \n return answer", + "ground_truth": 41.643059490085, + "question_id": "compshort-testmini-126", + "paragraphs": [ + "\n|||Year Ended December 31,||\n||2019|2018|2017|\n|Balance as of January 1,|$282.4|$131.0|$45.9|\n|Current year increases|104.3|157.8|87.2|\n|Write-offs, recoveries and other (1)|(223.4)|(6.4)|(2.1)|\n|Balance as of December 31,|$163.3|$282.4|$131.0|\n AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed) Accounts Receivable and Deferred Rent Asset\u2014The Company derives the largest portion of its revenues and corresponding accounts receivable and the related deferred rent asset from a relatively small number of tenants in the telecommunications industry, and 54% of its current-year revenues are derived from four tenants. The Company\u2019s deferred rent asset is associated with non-cancellable tenant leases that contain fixed escalation clauses over the terms of the applicable lease in which revenue is recognized on a straight-line basis over the lease term. The Company mitigates its concentrations of credit risk with respect to notes and trade receivables and the related deferred rent assets by actively monitoring the creditworthiness of its borrowers and tenants. In recognizing tenant revenue, the Company assesses the collectibility of both the amounts billed and the portion recognized in advance of billing on a straight-line basis. This assessment takes tenant credit risk and business and industry conditions into consideration to ultimately determine the collectibility of the amounts billed. To the extent the amounts, based on management\u2019s estimates, may not be collectible, revenue recognition is deferred until such point as collectibility is determined to be reasonably assured. Any amounts that were previously recognized as revenue and subsequently determined to be uncollectible are charged to bad debt expense included in Selling, general, administrative and development expense in the accompanying consolidated statements of operations. Accounts receivable is reported net of allowances for doubtful accounts related to estimated losses resulting from a tenant\u2019s inability to make required payments and allowances for amounts invoiced whose collectibility is not reasonably assured. These allowances are generally estimated based on payment patterns, days past due and collection history, and incorporate changes in economic conditions that may not be reflected in historical trends, such as tenants in bankruptcy, liquidation or reorganization. Receivables are written-off against the allowances when they are determined to be uncollectible. Such determination includes analysis and consideration of the particular conditions of the account. Changes in the allowances were as follows: (1) In 2019, write-offs are primarily related to uncollectible amounts in India. In 2018 and 2017, recoveries include recognition of revenue resulting from collections of previously reserved amounts.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "0e5d59be2201c5097466a9932d6806f9" + }, + { + "question": "What is the percentage change in Asia sales between 2018 and 2019 if the 2019 sales is doubled and increased by another 400 thousand? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n asia_sales_2019 = 2483\n asia_sales_2018 = 2133\n doubling_sales = 2\n additional_amount = 400\n\n # Do math calculation to get the answer\n answer = ((asia_sales_2019 * doubling_sales + additional_amount) - asia_sales_2018) / asia_sales_2018 * 100\n \n return answer", + "ground_truth": 151.57055789967183, + "question_id": "compshort-testmini-127", + "paragraphs": [ + "\n|2019|Americas|Europe|Asia|Total|% of total|\n|||(Amounts in thousands)||||\n|TS|$67,728|$3,285|$646|$71,159|90%|\n|HPP|5,294|771|1,837|7,902|10%|\n|Total|$72,522|$4,056|$2,483|$79,061|100%|\n|% of total|92%|5%|3%|100%||\n|2018||||||\n|TS|$52,034|$9,059|$1,344|$62,437|86%|\n|HPP|8,424|1,266|789|10,479|14%|\n|Total|$60,458|$10,325|$2,133|$72,916|100%|\n|% of total|83%|14%|3%|100%||\n The following table details the Company\u2019s sales by operating segment for fiscal years ended September 30, 2019 and 2018. The Company\u2019s sales by geographic area based on the location of where the products were shipped or services rendered are as follows: Substantially all Americas amounts are United States.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "f8fd9ada2809dd83d4d0129002dea325" + }, + { + "question": "What would be the percentage change in the free cash flow between 2018 and 2019 if the free cash flow in 2019 was $10 million instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n fcf_2018 = 4.0\n fcf_2019_new = 10\n\n # Do math calculation to get the answer\n answer = (fcf_2019_new - fcf_2018) / fcf_2018 * 100\n \n return answer", + "ground_truth": 150.0, + "question_id": "compshort-testmini-128", + "paragraphs": [ + "\n||2019|2018|\n|Cash flows provided by operating activities|$115.3|$66.8|\n|Payments for property, plant and equipment|(90.6)|(62.8)|\n|Free cash flow|24.7|4.0|\n Free Cash Flow. We define free cash flow (\"FCF\"), a non-GAAP financial measure, as cash flow provided by operations less capital expenditures. FCF was$ 24.7 million for fiscal 2019 compared to $4.0 million for fiscal 2018, an increase of $20.7 million. Non-GAAP financial measures, including FCF, are used for internal management assessments because such measures provide additional insight to investors into ongoing financial performance. In particular, we provide FCF because we believe it offers insight into the metrics that are driving management decisions. We view FCF as an important financial metric as it demonstrates our ability to generate cash and can allow us to pursue opportunities that enhance shareholder value. FCF is a non-GAAP financial measure that should be considered in addition to, not as a substitute for, measures of our financial performance prepared in accordance with GAAP. A reconciliation of FCF to our financial statements that were prepared using GAAP follows (in millions):\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "facbc3b7b31d1f6d13f2c1a4bd0c3741" + }, + { + "question": "What would the change in net debt in 2019 from 2018 be if the amount in 2019 was 330.0 million instead? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n net_debt_2019 = 330.0\n net_debt_2018 = 235.8\n\n # Do math calculation to get the answer\n answer = net_debt_2019 - net_debt_2018\n\n return answer", + "ground_truth": 94.19999999999999, + "question_id": "compshort-testmini-129", + "paragraphs": [ + "\n||2019|2018|\n||\u00a3m|\u00a3m|\n|Total equity|826.3|766.9|\n|Net debt|334.1|235.8|\n|Total invested capital|1,160.4|1,002.7|\n|Average invested capital|1,081.6|992.9|\n|Average invested capital (excluding IFRS 16)|1,061.2|992.9|\n|Operating profit as reported under IFRS|245.0|299.1|\n|Adjustments (see adjusted operating profit)|37.7|(34.2)|\n|Adjusted operating profit|282.7|264.9|\n|Taxation|(80.6)|(73.1)|\n|Adjusted operating profit after tax|202.1|191.8|\n|Adjusted operating profit after tax (excluding IFRS 16)|201.2|191.8|\n|Return in invested capital|18.7%|19.3%|\n|Return in invested capital (excluding IFRS 16)|19.0%|19.3%|\n Return on invested capital (ROIC) ROIC measures the after tax return on the total capital invested in the business. It is calculated as adjusted operating profit after tax divided by average invested capital. An analysis of the components is as follows:\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "c2427e129216b655d70c6858224b9e20" + }, + { + "question": "What would be the percentage change in the total revenue from all segments between 2017 and 2018 if total revenue in 2018 was $50,000 million instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n total_revenue_2018 = 50000\n total_revenue_2017 = 35705\n \n # Do math calculation to get the answer\n answer = (total_revenue_2018 - total_revenue_2017) / total_revenue_2017 * 100\n \n return answer", + "ground_truth": 40.03640946646128, + "question_id": "compshort-testmini-130", + "paragraphs": [ + "\n|||Years Ended||2019 vs. 2018||\n||July 27, 2019|July 28, 2018|July 29, 2017|Variance in Dollars|Variance in Percent|\n|Product revenue:||||||\n|Americas|$22,754|$21,088|$20,487|$1,666|8%|\n|Percentage of product revenue|58.3%|57.5%|57.4%|||\n|EMEA|10,246|9,671|9,369|575|6%|\n|Percentage of product revenue|26.3%|26.3%|26.2%|||\n|APJC|6,005|5,950|5,849|55|1%|\n|Percentage of product revenue|15.4%|16.2%|16.4%|||\n|Total|$39,005|$36,709|$35,705|$2,296|6%|\n Product Revenue by Segment The following table presents the breakdown of product revenue by segment (in millions, except percentages): Amounts may not sum and percentages may not recalculate due to rounding. Americas Product revenue in the Americas segment increased by 8%, driven by growth in the enterprise, public sector and commercial markets. These increases were partially offset by a product revenue decline in the service provider market. From a country perspective, product revenue increased by 9% in the United States, 26% in Mexico and 6% in Canada, partially offset by a product revenue decrease of 1% in Brazil. EMEA The increase in product revenue in the EMEA segment of 6% was driven by growth in the public sector and enterprise markets, partially offset by a decline in the service provider market. Product revenue in the commercial market was flat. Product revenue from emerging countries within EMEA increased by 9%, and product revenue for the remainder of the EMEA segment increased by 5%. APJC Product revenue in the APJC segment increased by 1%, driven by growth in the public sector and enterprise markets, partially offset by declines in the service provider and commercial markets. From a country perspective, product revenue increased by 9% in Japan and 5% in India, partially offset by a product revenue decrease of 16% in China.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "10614c8cc8f3ddb4c261b0906e591198" + }, + { + "question": "What would be the change in operating income between 2017 and 2018 if the operating income in 2017 was $200 million instead? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n operating_income_2018 = 265.0\n operating_income_2017 = 200.0\n \n # Do calculation to get the change in operating income\n change_in_operating_income = operating_income_2018 - operating_income_2017\n \n return change_in_operating_income", + "ground_truth": 65.0, + "question_id": "compshort-testmini-131", + "paragraphs": [ + "\n|||Year ended December 31,||\n||2019|2018|2017|\n|Revenues|$1,177.2|$1,114.0|$1,051.6|\n|Expenses:||||\n|Operating expenses|646.0|625.4|569.5|\n|Depreciation and amortization|236.2|217.0|206.5|\n|Transition and integration costs|5.4|6.6|13.1|\n|Total expenses|887.6|849.0|789.1|\n|Operating income|289.6|265.0|262.5|\n|Operating margin|24.6%|23.8%|25.0%|\n|Interest expense, net|(63.5)|(51.7)|(57.5)|\n|Other expense, net|(1.4)|(7.1)|(12.6)|\n|Earnings before income taxes and equity in losses of unconsolidated affiliates|224.7|206.2|192.4|\n|Income tax expense (benefit)|41.9|37.7|(61.8)|\n|Earnings before equity in losses of unconsolidated affiliates|182.8|168.5|254.2|\n|Equity in losses of unconsolidated affiliates, net of tax|(74.0)|\u2014|\u2014|\n|Net earnings|$108.8|$168.5|$254.2|\n|Earnings per share:||||\n|Net earnings per share attributable to Black Knight common shareholders:||||\n|Diluted|$0.73|$1.14|$1.47|\n|Weighted average shares of common stock outstanding:||||\n|Diluted|148.6|148.2|152.4|\n Results of Operations Consolidated Results of Operations The following tables present certain financial data for the periods indicated (dollars in millions):\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "e46004d161f709428d3e76ce6590c708" + }, + { + "question": "What would be the total amount of cash in 2019 if the cash used in investing activities was $1,400 million? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n operating_activities = 1461.8\n investing_activities = -1400\n financing_activities = 177.0\n\n # Do math calculation to get the answer\n answer = operating_activities + investing_activities + financing_activities\n\n return answer", + "ground_truth": 238.79999999999995, + "question_id": "compshort-testmini-132", + "paragraphs": [ + "\n||2019|2018|2017|\n|Cash provided by/(used in):||||\n|Operating activities|$ 1,461.8|$ 1,430.1|$ 1,234.5|\n|Investing activities|(1,296.0)|(1,335.1)|(209.6)|\n|Financing activities|177.0|(388.1)|(1,170.0)|\n FINANCIAL CONDITION, LIQUIDITY AND CAPITAL RESOURCES All currency amounts are in millions unless specified Selected cash flows for the years ended December 31, 2019, 2018 and 2017 are as follows: Operating activities\u2014The growth in cash provided by operating activities in 2019 and in 2018 was primarily due to increased earnings net of non-cash expenses, partially offset by higher cash taxes paid in 2019, most notably cash taxes paid on the gain on sale of the Imaging businesses. Investing activities\u2014Cash used in investing activities during 2019 was primarily for business acquisitions, most notably iPipeline and Foundry, partially offset by proceeds from the disposal of the Gatan business and the Imaging businesses. Cash used in investing activities during 2018 was primarily for business acquisitions, most notably PowerPlan. Financing activities\u2014Cash provided by/(used in) financing activities in all periods presented was primarily debt repayments/ borrowings as well as dividends paid to stockholders. Cash provided by financing activities during 2019 was primarily from the issuance of $1.2 billion of senior notes partially offset by $865.0 of revolving debt repayments and to a lesser extent dividend payments. Cash used in financing activities during 2018 was primarily from the pay-down of revolving debt borrowings of $405.0, partially offset by the net issuance of senior notes of $200.0 and dividends paid to shareholders. Net working capital (current assets, excluding cash, less total current liabilities, excluding debt) was negative $505.4 at December 31, 2019 compared to negative $200.4 at December 31, 2018, due primarily to increased income taxes payable, deferred revenue, and the adoption of ASC 842, partially offset by increased accounts receivable. The increase in income taxes payable is due primarily to the approximately $200.0 of taxes incurred on the gain associated with the divestiture of Gatan. We expect to pay these taxes in the second quarter of 2020. The deferred revenue increase is due to a higher percentage of revenue from software and subscription-based services. Total debt excluding unamortized debt issuance costs was $5.3 billion at December 31, 2019 (35.9% of total capital) compared to $5.0 billion at December 31, 2018 (39.1% of total capital). Our increased total debt at December 31, 2019 compared to December 31, 2018 was due primarily to the issuance of $500.0 of 2.35% senior unsecured notes and $700.0 of 2.95% senior unsecured notes, partially offset by the pay-down of revolving debt borrowings of $865.0. On September 23, 2016, we entered into a five-year unsecured credit facility, as amended as of December 2, 2016 (the \u201c2016 Facility\u201d) with JPMorgan Chase Bank, N.A., as administrative agent, and a syndicate of lenders, which replaced our previous unse- cured credit facility, dated as of July 27, 2012, as amended as of October 28, 2015 (the \u201c2012 Facility\u201d). The 2016 Facility comprises a five year $2.5 billion revolving credit facility, which includes availability of up to $150.0 for letters of credit. We may also, subject to compliance with specified conditions, request term loans or additional revolving credit commitments in an aggregate amount not to exceed $500.0. The 2016 Facility contains various affirmative and negative covenants which, among other things, limit our ability to incur new debt, enter into certain mergers and acquisitions, sell assets and grant liens, make restricted payments (including the payment of dividends on our common stock) and capital expenditures, or change our line of business. We also are subject to financial cove- nants which require us to limit our consolidated total leverage ratio and to maintain a consolidated interest coverage ratio. The most restrictive covenant is the consolidated total leverage ratio which is limited to 3.5 to 1. The 2016 Facility provides that the consolidated total leverage ratio may be increased, no more than twice during the term of the 2016 Facility, to 4.00 to 1 for a consecutive four quarter fiscal period per increase (or, for any portion of such four quarter fiscal period in which the maximum would be 4.25 to 1). In conjunction with the Deltek acquisition in December of 2016, we increased the maximum consolidated total leverage ratio covenant to 4.25 to 1 through June 30, 2017 and 4.00 to 1 through December 31, 2017. At December 31, 2019, we had $5.3 billion of senior unsecured notes and $0.0 of outstanding revolver borrowings. In addition, we had $7.7 of other debt in the form of finance leases and several smaller facilities that allow for borrowings or the issuance of letters of credit in foreign locations to support our non-U.S. businesses. We had $74.0 of outstanding letters of credit at December 31, 2019, of which $35.8 was covered by our lending group, thereby reducing our revolving credit capacity commensurately. We may redeem some or all of our senior secured notes at any time or from time to time, at 100% of their principal amount, plus a make-whole premium based on a spread to U.S. Treasury securities. We were in compliance with all debt covenants related to our credit facility throughout the years ended December 31, 2019 and 2018. See Note 8 of the Notes to Consolidated Financial Statements included in this Annual Report for additional information regarding our credit facility and senior notes. Cash and cash equivalents at our foreign subsidiaries at December 31, 2019 totaled $291.8 as compared to $339.0 at December 31, 2018, a decrease of 13.9%. The decrease was due primarily to the repatriation of $290.6 during the year and cash used in the acquisition of Foundry, partially offset by cash generated from foreign operations. We intend to repatriate substantially all historical and future earnings subject to the deemed repatriation tax. Capital expenditures of $52.7, $49.1 and $48.8 were incurred during 2019, 2018 and 2017, respectively. Capitalized software expenditures of $10.2, $9.5 and $10.8 were incurred during 2019, 2018 and 2017, respectively. Capital expenditures and capitalized software expenditures were relatively consistent in 2019 as compared to 2018 and 2017. In the future, we expect the aggregate of capital expenditures and capitalized software expenditures as a percentage of annual net revenues to be between 1.0% and 1.5%.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "0d6f3e583facaf4516b1ac05c568488f" + }, + { + "question": "What would the sum of the adjusted EBITDA in 2018 and 2019 be if the amount for 2019 is 5,400?", + "python_solution": "def solution():\n # Define variables name and value\n adjusted_EBITDA_2019 = 5400\n adjusted_EBITDA_2018 = 5321\n \n # Do math calculation to get the answer\n answer = adjusted_EBITDA_2019 + adjusted_EBITDA_2018\n \n return answer", + "ground_truth": 10721.0, + "question_id": "compshort-testmini-133", + "paragraphs": [ + "\n||2019|2018|$ CHANGE|% CHANGE|\n|Operating costs|(6,942)|(6,946)|4|0.1%|\n|Adjusted EBITDA|5,414|5,321|93|1.7%|\n|Adjusted EBITDA margin|43.8%|43.4%||0.4 pts|\n OPERATING COSTS AND ADJUSTED EBITDA Bell Wireline operating costs were essentially stable year over year, decreasing by 0.1% in\u00a02019, compared to 2018, resulting from: \u2022 The favourable impact from the adoption of IFRS\u00a016 in 2019 \u2022 Continued effective cost containment \u2022 Lower pension expenses reflecting reduced DB costs These factors were partly offset by: \u2022 Higher cost of goods sold related to the growth in product sales \u2022 Increased costs from the acquisition of Axia \u2022 Greater payments to other carriers from increased sales of\u00a0international wholesale long distance minutes Bell Wireline adjusted EBITDA grew by 1.7% in 2019, compared to last year, reflecting the growth in revenues as operating expenses were relatively stable year over year. Adjusted EBITDA margin increased to 43.8% in 2019, compared to the 43.4% achieved last year, resulting from the favourable impact of the adoption of IFRS\u00a016 in\u00a02019 and the flow-through of the service revenue growth, offset in part by higher low-margin product sales in our total revenue base.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "8a6b0308dfe0e316a541039dadc10c2a" + }, + { + "question": "How much is the change in Promotion and advertising expenses from 2018 to 2019 if 2019 Promotion and advertising expenses was 15,000? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n promotion_and_advertising_expenses_2019 = 15000\n promotion_and_advertising_expenses_2018 = 19806\n \n # Do math calculation to get the answer\n answer = promotion_and_advertising_expenses_2019 - promotion_and_advertising_expenses_2018\n \n return answer", + "ground_truth": -4806.0, + "question_id": "compshort-testmini-134", + "paragraphs": [ + "\n||2019|2018|\n||RMB\u2019Million|RMB\u2019Million|\n|Transaction costs (Note (a))|85,702|69,976|\n|Employee benefits expenses (Note (b) and Note 13)|53,123|42,153|\n|Content costs (excluding amortisation of intangible assets)|48,321|39,061|\n|Amortisation of intangible assets (Note (c) and Note 20)|28,954|25,616|\n|Bandwidth and server custody fees (excluding depreciation of right-of-use assets)|16,284|15,818|\n|Depreciation of property, plant and equipment, investment properties and right-of-use assets (Note 16 and Note 18)|15,623|8,423|\n|Promotion and advertising expenses|16,405|19,806|\n|Travelling and entertainment expenses|1,773|1,450|\n|Auditor\u2019s remuneration|||\n|\u2013 Audit and audit-related services|105|110|\n|\u2013 Non-audit services|43|26|\n 8 EXPENSES BY NATURE Note: (a) Transaction costs primarily consist of bank handling fees, channel and distribution costs. (b) During the year ended 31 December 2019, the Group incurred expenses for the purpose of research and development of approximately RMB30,387 million (2018: RMB22,936 million), which comprised employee benefits expenses of approximately RMB24,478 million (2018: RMB19,088 million). During the year ended 31 December 2019, employee benefits expenses included the share-based compensation expenses of approximately RMB10,500 million (2018: RMB7,900 million). No significant development expenses had been capitalised for the years ended 31 December 2019 and 2018. (c) Included the amortisation charges of intangible assets mainly in respect of media contents. During the year ended 31 December 2019, amortisation of intangible assets included the amortisation of intangible assets resulting from business combinations of approximately RMB1,051 million (2018: RMB524 million).\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "10cfa654fe9325965e83209c0b6431dd" + }, + { + "question": "What would be the price of outstanding shares as of August 29, 2019, if the Weighted-Average Exercise Price Per Share is $27?", + "python_solution": "def solution():\n # Define variables name and value\n num_outstanding_shares = 12\n new_weighted_avg_exercise_price = 27\n \n # Do math calculation to get the answer\n answer = num_outstanding_shares * new_weighted_avg_exercise_price\n \n return answer", + "ground_truth": 324.0, + "question_id": "compshort-testmini-135", + "paragraphs": [ + "\n||Number of Shares|Weighted-Average Exercise Price Per Share|Weighted-Average Remaining Contractual Life (In Years)|Aggregate Intrinsic Value|\n|Outstanding as of August 30, 2018|18|$23.38|||\n|Granted|\u2014|44.30|||\n|Exercised|(5)|17.50|||\n|Canceled or expired|(1)|22.60|||\n|Outstanding as of August 29, 2019|12|25.94|4.3|$220|\n|Exercisable as of August 29, 2019|7|$25.37|3.7|$143|\n|Unvested as of August 29, 2019|5|26.94|5.5|77|\n Stock Options Our stock options are generally exercisable in increments of either one-fourth or one-third per year beginning one year from the date of grant. Stock options issued after February 2014 expire eight years from the date of grant. Options issued prior to February 2014 expire six years from the date of grant. Option activity for 2019 is summarized as follows: The total intrinsic value was $108 million, $446 million, and $198 million for options exercised in 2019, 2018, and 2017, respectively.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "26663c437d788bf4772392e9fff3ad5b" + }, + { + "question": "What would the percentage change in Notional U.S. federal income tax expense at the statutory rate in 2019 from 2018 be if the amount in 2019 was $451 million instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n notional_us_federal_income_tax_expense_2019 = 451\n notional_us_federal_income_tax_expense_2018 = 551\n\n # Do math calculation to get the answer\n answer = (notional_us_federal_income_tax_expense_2019 - notional_us_federal_income_tax_expense_2018) / notional_us_federal_income_tax_expense_2018 * 100\n\n return answer", + "ground_truth": -18.148820326678766, + "question_id": "compshort-testmini-136", + "paragraphs": [ + "\n|||Fiscal||\n||2019|2018|2017|\n|||(in millions)||\n|Notional U.S. federal income tax expense at the statutory rate (1)|$ 406|$ 551|$ 602|\n|Adjustments to reconcile to the income tax expense (benefit):||||\n|U.S. state income tax benefit, net|(5)|(7)|(4)|\n|Tax law changes|15|638|7|\n|Tax credits|(22)|(8)|(8)|\n|Non-U.S. net earnings(2)|(166)|(213)|(355)|\n|Change in accrued income tax liabilities|(61)|13|24|\n|Valuation allowance|(163)|33|(1)|\n|Legal entity restructuring and intercompany transactions|3|(1,329)|(40)|\n|Excess tax benefits from share-based payments|(8)|(24)|(40)|\n|Other|(14)|2|(5)|\n|Income tax expense (benefit)|$ (15)|$ (344)|$ 180|\n The reconciliation between U.S. federal income taxes at the statutory rate and income tax expense (benefit) was as follows: (1) The U.S. federal statutory rate was 21% for fiscal 2019, 24.58% for fiscal 2018, and 35%\nfor fiscal 2017. (2) Excludes items which are separately presented. The income tax benefit for fiscal 2019 included a $216 million income tax benefit related to the tax impacts of certain measures of the Switzerland Federal Act on Tax Reform and AHV Financing (\u201cSwiss Tax Reform\u201d), a $90 million income tax benefit related to the effective settlement of a tax audit in a non-U.S. jurisdiction, and $15 million of income tax expense associated with the tax impacts of certain legal entity restructurings and intercompany transactions. See \u201cSwiss Tax Reform\u201d below for additional information regarding Swiss Tax Reform. The income tax benefit for fiscal 2018 included a $1,222 million net income tax benefit associated with the tax impacts of certain legal entity restructurings and intercompany transactions that occurred in the quarter ended September 28, 2018. The net income tax benefit of $1,222 million related primarily to the recognition of certain non-U.S. loss carryforwards and basis differences in subsidiaries expected to be utilized against future taxable income, partially offset by a $46 million increase in the valuation allowance for certain U.S. federal tax credit carryforwards. The income tax benefit for fiscal 2018 also included $567 million of income tax expense related to the tax impacts of the Tax Cuts and Jobs Act (the \u201cAct\u201d) and a $61 million net income tax benefit related to the tax impacts of certain legal entity restructurings that occurred in the quarter ended December 29, 2017. See \u201cTax Cuts and Jobs Act\u201d below for additional information regarding the Act. The income tax expense for fiscal 2017 included a $52 million income tax benefit associated with the tax impacts of certain intercompany transactions and the corresponding reduction in the valuation allowance for U.S. tax loss carryforwards, a $40 million income tax benefit related to share-based payments and the adoption of ASU No. 2016-09, and a $14 million income tax benefit associated with pre-separation tax matters.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "534142438270dcdc4b216d44097b934b" + }, + { + "question": "What would be the average total liabilities for 2018 and 2019 if 2018 year end's total liabilities was $175,000 thousands? (in thousand)", + "python_solution": "def solution():\n # Define variables\n total_liabilities_2019 = 473745\n total_liabilities_2018 = 175000\n \n # Calculate the average total liabilities for 2018 and 2019\n answer = (total_liabilities_2019 + total_liabilities_2018) / 2\n \n return answer", + "ground_truth": 324372.5, + "question_id": "compshort-testmini-137", + "paragraphs": [ + "\n||December 31, 2019|December 31, 2018|\n||(in thousands)||\n|Cash, cash equivalents and marketable securities|$2,455,194|$1,969,670|\n|Total assets|3,489,479|2,254,785|\n|Total liabilities|473,745|164,017|\n|Total non-current liabilities|157,363|25,329|\n Key Balance Sheet Information Total assets increased $1,234.7 million as at December 31, 2019 compared to December 31, 2018, principally due to a $485.5 million increase in cash, cash equivalents and marketable securities mainly as a result of the public offering in September 2019, which resulted in net proceeds of $688.0 million. Business acquisitions during the year, largely due to the acquisition of 6RS, further impacted total assets through an increase in goodwill of $273.8 million, a $141.2 million increase in intangible assets and a resulting decrease in cash due to the consideration paid. The remainder of the increase is due to: the adoption of the new lease accounting standard, further discussed in the \"Critical Accounting Policies and Estimates\" section below, which resulted in the addition of right-of-use assets totaling $134.8 million as at December 31, 2019; a $58.3 million increase in merchant cash advances and loans receivable; a $49.8 million increase in property and equipment, largely related to leaseholds for our offices; a $49.2 million increase in trade and other receivables largely due to an increase in indirect taxes receivable, unbilled revenue related to subscription fees for Plus merchants, transaction fees and shipping charges; and a $19.4 million increase in deferred tax assets. Total liabilities increased by $309.7 million, principally as a result of the adoption of the new leasing standard, which resulted in $126.8 million of additional lease liabilities related to obtaining right-of-use assets. Accounts payable and accrued liabilities increased by $84.2 million, which was due to an increase in indirect taxes payable, payroll liabilities, and payment processing and interchange fees, partly offset by a decrease in foreign exchange forward contract liabilities. The increase was also due to income taxes payable of $69.4 million driven largely by the one-time capital gain recognized in the period. Deferred tax liabilities increased by $7.6 million, due to the acquisition of 6RS. The growth in sales of our subscription solutions offering, along with the acquisition of 6RS, resulted in an increase of deferred revenue of $21.6 million.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "01ef18707c1785bd0b08b5398db2b89f" + }, + { + "question": "What would be the percentage change in the amount of trade between 2018 and 2019 if the amount of trade in 2019 was $200,000 thousand instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n trade_2019 = 200000\n trade_2018 = 166459\n\n # Do math calculation to get the answer\n answer = (trade_2019 - trade_2018) / trade_2018 * 100\n\n return answer", + "ground_truth": 20.149706534341792, + "question_id": "compshort-testmini-138", + "paragraphs": [ + "\n||March 31,||\n|(amounts in thousands)|2019|2018|\n|Accounts receivable:|||\n|Trade|$176,715|$166,459|\n|Allowance for doubtful accounts reserve|(1,206)|(1,210)|\n|Ship-from-stock and debit (\u201cSFSD\u201d) reserve|(18,862)|(17,362)|\n|Returns reserves (1)|(964)|(131)|\n|Rebates reserves|(967)|(446)|\n|Price protection reserves|(657)|(420)|\n|Other|\u2014|(329)|\n|Accounts receivable, net (1)|$154,059|$146,561|\n Note 13: Supplemental Balance Sheets and Statements of Operations Detail (1) Fiscal year ended March 31, 2018 adjusted due to the adoption of ASC 606.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "5d26194d50f0966b709cf0f2ebb42605" + }, + { + "question": "What would be the total research and development expenses in 2018 and 2019 if the value of the 2019 expenses is decreased by 10%? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n RnD_2019 = 17845\n RnD_2018 = 22450\n decrease_percentage = 0.1\n\n # Do math calculation to get the answer\n RnD_2019_reduced = RnD_2019 * (1 - decrease_percentage)\n answer = RnD_2018 + RnD_2019_reduced\n \n return answer", + "ground_truth": 38510.5, + "question_id": "compshort-testmini-139", + "paragraphs": [ + "\n||Years Ended December 31,||Change||\n||2019|2018|$|%|\n|||(dollars in thousands)|||\n|Research and development|$17,845|$22,450|$(4,605)|(21)%|\n|Percent of revenues, net|36%|38%|||\n Research and Development Research and development expenses in 2019 decreased by $4.6 million, or 21%, as compared to 2018. The decrease was primarily due to a reduction in the number of full-time research and development personnel, resulting in a decrease of $3.1 million in compensation expense and $0.6 million in allocated facilities and information technology costs as compared to 2018. We did not incur restructuring costs in 2019, as compared to 2018 when $0.1 million was incurred as part of the 2018 Restructuring Plan (refer to Note 4 of the accompanying consolidated financial statements). Finally, the decrease was further driven by lower professional fees of $0.6 million, as we reduced the number of research and development contractors as compared to 2018.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "a73b6930d76691072ff0f7318c159de2" + }, + { + "question": "What was the percentage change in cash and cash equivalents between 2018 and 2019 if the amount of cash and cash equivalents in 2019 was $7,000 million instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n cash_2018 = 4225\n cash_2019 = 7000\n \n # Do math calculation to get the answer\n answer = ((cash_2019-cash_2018)/cash_2018) * 100\n \n return answer", + "ground_truth": 65.68047337278107, + "question_id": "compshort-testmini-140", + "paragraphs": [ + "\n||At December 31,||\n||2019|2018|\n|Cash|$437|$268|\n|Foreign government treasury bills|37|32|\n|Money market funds|5,320|3,925|\n|Cash and cash equivalents|$5,794|$4,225|\n 4. Cash and Cash Equivalents The following table summarizes the components of our cash and cash equivalents (amounts in millions):\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "aa83e0cf67bf82b77132bdd1b7e7a458" + }, + { + "question": "What would be the percentage change in revenue between 2018 and 2019 if the revenue in 2019 is increased by $5,000 thousand? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n revenue_2019 = 10310\n revenue_2018 = 12629\n increase_amount = 5000\n \n # Do math calculation to get the answer\n new_revenue_2019 = revenue_2019 + increase_amount\n percentage_change = ((new_revenue_2019 - revenue_2018) / revenue_2018) * 100\n \n return percentage_change", + "ground_truth": 21.228917570670678, + "question_id": "compshort-testmini-141", + "paragraphs": [ + "\n||2019|2018|2017|\n|Statements of Operations:||||\n|Revenue|$10,310|$12,629|$12,149|\n|Cost of revenue|4,405|6,295|6,627|\n|Gross profit|5,905|6,334|5,522|\n|Operating expenses:||||\n|Research and development|12,350|9,948|9,572|\n|Selling, general and administrative|8,918|9,982|9,900|\n|Loss from operations|(15,363)|(13,596)|(13,950)|\n|Interest expense|(350)|(108)|(115)|\n|Interest income and other expense, net|189|77|21|\n|Loss before income taxes|(15,524)|(13,627)|(14,044)|\n|(Benefit from) Provision for income taxes|(80)|152|87|\n|Net loss|$(15,444)|$(13,779)|$(14,131)|\n|Net loss per share: (1)||||\n|Basic and diluted|$(2.02)|$(2.16)|$(2.56)|\n|Weighted average shares:||||\n|Basic and diluted|7,663|6,365|5,521|\n Note: Net loss equals to comprehensive loss for all years presented. (1) Net loss per share and weighted average shares, basic and diluted are adjusted to reflect 1-for-14 reverse stock split effected on December 23, 2019. The accompanying notes form an integral part of these Consolidated Financial Statements. CONSOLIDATED STATEMENTS OF OPERATIONS (in thousands, except per share amounts)\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "c68b9ecf1bba858abba72c17aecb88a6" + }, + { + "question": "What is the nominal difference for the fees paid in F19 and F20 to a member in the board if the fees paid in F20 is $300,000?", + "python_solution": "def solution():\n # Define variables name and value\n f20_fee = 300000\n f19_fee = 254990\n \n # Do math calculation to get the answer\n answer = f20_fee - f19_fee\n \n return answer", + "ground_truth": 45010.0, + "question_id": "compshort-testmini-142", + "paragraphs": [ + "\n||CHAIR||MEMBER||\n||F19 FEE|F20 FEE|F19 FEE|F20 FEE|\n|BOARD AND COMMITTEE FEES ($)|INCL. SUPER|INCL. SUPER|INCL. SUPER|INCL. SUPER|\n|Board|$790,531|$790,531|$254,990|$254,990|\n|Audit, Risk Management and Compliance Committee|$65,000|$65,000|$32,500|$32,500|\n|People Performance Committee|$54,525|$65,000|$27,265|$32,500|\n|Sustainability Committee|$45,000|$65,000|$22,500|$32,500|\n|Nomination Committee|Nil|Nil|Nil|Nil|\n Non\u2010executive Director fees are paid from an aggregate annual fee pool of $4,000,000, as approved by shareholders at the AGM on 18 November 2010. Total board and committee fees paid during F19 were $2,859,903 (refer to section 5.1). Non\u2010executive Directors do not receive variable pay and no Directors\u2019 fees are paid to Executive Directors. In recognition of the equal importance and workload of all of the Board\u2019s Committees, the Board reviewed Non\u2010executive Director fees and determined to increase Chair and Member fees for the People Performance Committee and Sustainability Committee as detailed in the table below, effective 1 July 2019. The table below provides a summary of F19 and F20 Board and Committee fees:\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "dba2629e34c983818ae2d3a527e1d58a" + }, + { + "question": "What is the total IT services and hardware between 2017 to 2019 if the 2017 is half its current value? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n IT_services_hardware_2019 = 567.4\n IT_services_hardware_2018 = 550.9\n IT_services_hardware_2017 = 385.1\n \n # Do math calculation to get the answer\n answer = IT_services_hardware_2019 + IT_services_hardware_2018 + (IT_services_hardware_2017 / 2)\n \n return answer", + "ground_truth": 1310.85, + "question_id": "compshort-testmini-143", + "paragraphs": [ + "\n|Year ended December 31,||||\n|(dollars in millions)|2019|2018|2017|\n|Entertainment and Communications||||\n|Products and services transferred at a point in time|$31.7|$25.3|$20.6|\n|Products and services transferred over time|942.4|805.8|664.3|\n|Intersegment revenue|21.6|22.3|21.2|\n|Total Entertainment and Communications|995.7|853.4|706.1|\n|IT Services and Hardware||||\n|Products and services transferred at a point in time|138.7|142.9|80.8|\n|Products and services transferred over time|423.9|404.2|300.0|\n|Intersegment revenue|4.8|3.8|4.3|\n|Total IT Services and Hardware|567.4|550.9|385.1|\n|Total Revenue||||\n|Total products and services transferred at a point in time|170.4|168.2|101.4|\n|Total products and services transferred over time|1,366.3|1210.0|964.3|\n|Total revenue|$1,536.7|$1,378.2|$1,065.7|\n In\u00a0the\u00a0first\u00a0quarter\u00a0of\u00a02019,\u00a0the\u00a0Company\u00a0determined\u00a0that\u00a0certain\u00a0revenue\u00a0in\u00a0the\u00a0IT\u00a0Services\u00a0and\u00a0Hardware\u00a0segment\u00a0associated\u00a0with\u00a0nonrecurring\u00a0projects\u00a0is\u00a0better aligned\u00a0with\u00a0Infrastructure\u00a0Solutions,\u00a0rather\u00a0than\u00a0Consulting,\u00a0where\u00a0it\u00a0was\u00a0previously\u00a0reported.\u00a0\u00a0As\u00a0a\u00a0result,\u00a0the\u00a0Company\u00a0reclassed\u00a0revenue\u00a0of\u00a0$26.6\u00a0million\u00a0and $12.3\u00a0million\u00a0from\u00a0Consulting\u00a0to\u00a0Infrastructure\u00a0Solutions\u00a0for\u00a0the\u00a0twelve\u00a0months\u00a0ended\u00a0December\u00a031,\u00a02018\u00a0and\u00a02017,\u00a0respectively.\u00a0\u00a0This\u00a0reclassification\u00a0of\u00a0revenue had\u00a0no\u00a0impact\u00a0on\u00a0the\u00a0Consolidated\u00a0Statements\u00a0of\u00a0Operations The\u00a0following\u00a0table\u00a0presents\u00a0revenues\u00a0disaggregated\u00a0by\u00a0contract\u00a0type\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "092c29f14963eed7830982fd244b8878" + }, + { + "question": "What percentage of total unrealised gains for short-term investments would consist of US treasury securities if total unrealised gains for short-term investments were 200 thousands instead without change to unrealised gains in US treasury securities? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n unrealized_gains_us_treasury_securities = 62\n total_unrealized_gains_short_term_investments = 200\n \n # Do math calculation to get the answer\n answer = (unrealized_gains_us_treasury_securities / total_unrealized_gains_short_term_investments) * 100\n \n return answer", + "ground_truth": 31.0, + "question_id": "compshort-testmini-144", + "paragraphs": [ + "\n||Amortized Cost|Unrealized Gains|Unrealized Losses|Fair Value|\n|Current assets:|||||\n|Cash|$67,818|$\u2014|$\u2014|$67,818|\n|Cash equivalents:|||||\n|Money market funds|126,075|\u2014|\u2014|126,075|\n|Corporate bonds|1,000|\u2014|\u2014|1,000|\n|Agency bonds|6,485|1|\u2014|6,486|\n|Commercial paper|9,609|\u2014|(1)|9,608|\n|Certificates of deposit|171|\u2014|\u2014|171|\n|US treasury securities|4,749|\u2014|\u2014|4,749|\n|Total cash equivalents|148,089|1|(1)|148,089|\n|Total cash and cash equivalents|215,907|1|(1)|215,907|\n|Short-term investments:|||||\n|Corporate bonds|103,130|110|(7)|103,233|\n|Agency bonds|3,966|2|\u2014|3,968|\n|US treasury securities|50,703|62|(1)|50,764|\n|Commercial paper|23,827|1|\u2014|23,828|\n|Certificates of deposit|3,936|2|(1)|3,937|\n|Asset-backed securities|15,837|12|\u2014|15,849|\n|Total short-term investments|201,399|189|(9)|201,579|\n|Long-term investments:|||||\n|Corporate bonds|19,407|12|(4)|19,415|\n|US treasury securities|19,300|25|\u2014|19,325|\n|Asset-backed securities|11,693|10|(1)|11,702|\n|Strategic investments|9,750|\u2014|\u2014|9,750|\n|Total long-term investments|$60,150|$47|$(5)|$60,192|\n 5. INVESTMENTS Investments in Marketable Securities The Company\u2019s investments in available-for-sale marketable securities are made pursuant to its investment policy, which has established guidelines relative to the diversification of the Company\u2019s investments and their maturities, with the principal objective of capital preservation and maintaining liquidity sufficient to meet cash flow requirements. The following is a summary of investments, including those that meet the definition of a cash equivalent, as of December 31, 2019 (in thousands):\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "8db1dc6aae19b6f500808a989a111c6d" + }, + { + "question": "What would be the change in net income per diluted share between 2018 and 2019 if the value in 2019 was $0.75 instead?", + "python_solution": "def solution():\n # Define variables name and value\n net_income_per_diluted_share_2019 = 0.75\n net_income_per_diluted_share_2018 = 0.70\n \n # Do math calculation to get the answer\n answer = net_income_per_diluted_share_2019 - net_income_per_diluted_share_2018\n \n return answer", + "ground_truth": 0.050000000000000044, + "question_id": "compshort-testmini-145", + "paragraphs": [ + "\n|||Fiscal Year Ended||\n||December 27, 2019 |December 28, 2018 |December 29, 2017|\n|Net income per share:||||\n|Basic|$0.82|$0.71|$0.55|\n|Diluted|$0.81|$0.70|$0.54|\n|Weighted average common shares:||||\n|Basic|29,532,342|28,703,265|26,118,482|\n|Diluted|30,073,338|29,678,919|27,424,526|\n Note 3 \u2013 Net Income per Share The following table sets forth the computation of basic and diluted earnings per share:\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "fb9e0cba69a7d4df7d0e5914bdc89707" + }, + { + "question": "If Realized gains (losses) on maturity and/or partial termination of cross currency swap in 2019 was -50,000 thousands, what would be the change from 2018 to 2019? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n realized_gains_losses_2019 = -50000\n realized_gains_losses_2018 = -42271\n \n # Do math calculation to get the answer\n answer = realized_gains_losses_2019 - realized_gains_losses_2018\n \n return answer", + "ground_truth": -7729.0, + "question_id": "compshort-testmini-146", + "paragraphs": [ + "\n|||Year Ended December 31,||\n||2019|2018|2017|\n||$|$|$|\n|Realized gains (losses) on maturity and/or partial termination of cross currency swap|\u2014|(42,271)|(25,733)|\n|Realized losses|(5,062)|(6,533)|(18,494)|\n|Unrealized (losses) gains|(13,239)|21,240|82,668|\n|Total realized and unrealized (losses) gains on cross currency swaps|(18,301)|(27,564)|38,441|\n Realized and unrealized losses of the cross currency swaps are recognized in earnings and reported in foreign exchange (loss) gain in the consolidated statements of loss. The effect of the gains (losses) on cross currency swaps on the consolidated statements of loss is as follows: The Company is exposed to credit loss to the extent the fair value represents an asset in the event of non-performance by the counterparties to the foreign currency forward contracts, and cross currency and interest rate swap agreements; however, the Company does not anticipate non-performance by any of the counterparties. In order to minimize counterparty risk, the Company only enters into derivative transactions with counterparties that are rated A- or better by Standard & Poor\u2019s or A3 or better by Moody\u2019s at the time of the transaction. In addition, to the extent possible and practical, interest rate swaps are entered into with different counterparties to reduce concentration risk. (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "5e250869842130e5b281a00c084ded5a" + }, + { + "question": "What would be the average money market funds if 2018 money market funds was 3,000 \u20acm? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n money_market_funds_2019 = 9007\n money_market_funds_2018 = 3000\n \n # Do math calculation to get the answer\n answer = (money_market_funds_2019 + money_market_funds_2018) / 2\n \n return answer", + "ground_truth": 6003.5, + "question_id": "compshort-testmini-147", + "paragraphs": [ + "\n||2019|2018|\n||\u20acm|\u20acm|\n|Cash at bank and in hand|2,434|2,197|\n|Repurchase agreements and bank deposits|2,196|\u2013|\n|Money market funds1|9,007|2,477|\n|Cash and cash equivalents as presented in the statement of financial position|13,637|4,674|\n|Bank overdrafts|(32)|(7)|\n|Cash and cash equivalents of discontinued operations|\u2013|727|\n|Cash and cash equivalents as presented in the statement of cash flows|13,605|5,394|\n 19. Cash and cash equivalents The majority of the Group\u2019s cash is held in bank deposits or money market funds which have a maturity of three months or less to enable us to meet our short-term liquidity requirements. Accounting policies Cash and cash equivalents comprise cash in hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value. Assets in money market funds, whose contractual cash flows do not represent solely payments of interest and principal, are measured at fair value with gains and losses arising from changes in fair value included in net profit or loss for the period. All other cash and cash equivalents are measured at amortised cost. Note: 1 Items are measured at fair value and the valuation basis is level 1 classification, which comprises financial instruments where fair value is determined by unadjusted quoted prices in active markets. The carrying amount of balances at amortised cost approximates their fair value. Cash and cash equivalents of \u20ac1,381 million (2018: \u20ac1,449 million) are held in countries with restrictions on remittances but where the balances could be used to repay subsidiaries\u2019 third party liabilities.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "ead23f74e86adcde1dc22abc9122321b" + }, + { + "question": "If the Balance at January 1 in 2019 increases to 7,871, what is the revised average? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n balance_jan_1_2019 = 7871\n balance_jan_1_2018 = 7031\n balance_jan_1_2017 = 3740\n\n # Do math calculation to get the answer\n answer = (balance_jan_1_2019 + balance_jan_1_2018 + balance_jan_1_2017) / 3\n\n return answer", + "ground_truth": 6214.0, + "question_id": "compshort-testmini-148", + "paragraphs": [ + "\n|($ in millions)||||\n||2019|2018|2017|\n|Balance at January 1|$6,759|$ 7,031|$3,740|\n|Additions based on tax positions related to the current year|816|394|3,029|\n|Additions for tax positions of prior years|779|1,201|803|\n|Reductions for tax positions of prior years (including impacts due to a lapse of statute)|(922)|(1,686)|(367)|\n|Settlements|(286)|(181)|(174)|\n|Balance at December 31|$7,146|$ 6,759|$7,031|\n 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: 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. 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\u2019s effective tax rate. The net amounts at December 31, 2018 and 2017 were $6,041 million and $6,064 million, respectively.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "0e28628efe1b6636c3ed2818729e4c35" + }, + { + "question": "If Support, maintenance and subscription services in 2019 was 70,000, what would be the average Support, maintenance and subscription services for 2018-2019? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n support_2019 = 70000\n support_2018 = 69068\n \n # Do math calculation to get the answer\n answer = (support_2019 + support_2018) / 2\n \n return answer", + "ground_truth": 69534.0, + "question_id": "compshort-testmini-149", + "paragraphs": [ + "\n|||Year ended March 31,||\n|(In thousands)|2019|2018|2017|\n|Products|$39,003|$33,699|$38,339|\n|Support, maintenance and subscription services|75,496|69,068|63,308|\n|Professional services|26,343|24,593|26,031|\n|Total|$140,842|$127,360|$127,678|\n Products, Support and Professional Services We are a leading developer and marketer of software enabled solutions and services to the hospitality industry, including: software solutions fully integrated with third party hardware and operating systems; support, maintenance and subscription services; and, professional services. Areas of specialization are point of sale, property management, and a broad range of solutions that support the ecosystem of these core solutions. We present revenue and costs of goods sold in three categories: \u2022 Products (hardware and software) \u2022 Support, maintenance and subscription services \u2022 Professional services Total revenue for these three specific areas is as follows: Products: Products revenue is comprised of revenue from the sale of software along with third party hardware and operating systems. Software sales include up front revenue for licensing our solutions on a perpetual basis. Software sales are driven by our solutions' ability to help our customer meet the demands of their guests and improve operating efficiencies. Our software revenue is also driven by the ability of our customers to configure our solutions for their specific needs and the robust catalog of integrations we offer to third party solutions. Our software solutions require varying form factors of third party hardware and operating systems to operate, such as staff facing terminals, kiosk solutions, mobile tablets or servers. Third party hardware and operating system revenue is typically driven by new customer wins and existing customer hardware refresh purchases. Support, Maintenance and Subscription Services: Technical software support, software maintenance and software subscription services are a significant portion of our consolidated revenue and typically generate higher profit margins than products revenue. Growth has been driven by a strategic focus on developing and promoting these offerings while market demand for maintenance services and updates that enhance reliability, as well as the desire for flexibility in purchasing options, continue to reinforce this trend. Our commitment to exceptional service has enabled us to become a trusted partner with customers who wish to optimize the level of service they provide to their guests and maximize commerce opportunities both on premise and in the cloud. Professional Services: We have industry-leading expertise in designing, implementing, integrating and installing customized solutions into both traditional and newly created platforms. For existing enterprises, we seamlessly integrate new systems and for start-ups and fast-growing customers, we become a partner that can manage large-scale rollouts and tight construction schedules. Our extensive experience ranges from staging equipment to phased rollouts as well as training staff to provide operational expertise to help achieve maximum effectiveness and efficiencies in a manner that saves our customers time and money.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "bfe12b80500e20d23a09751ed84b61cc" + }, + { + "question": "What would be the percentage change in total operating expense between 2018 and 2019 if total operating expense in 2019 was $2,000 thousand instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n total_operating_expense_2019 = 2000\n total_operating_expense_2018 = 96\n \n # Do math calculation to get the answer\n answer = (total_operating_expense_2019 - total_operating_expense_2018) / total_operating_expense_2018 * 100\n \n return answer", + "ground_truth": 1983.3333333333333, + "question_id": "compshort-testmini-150", + "paragraphs": [ + "\n||Years Ended December 31,||\n||2019|2018|\n|Sales|$ \u2014|$ \u2014|\n|Cost of sales|(901)|(88)|\n|Total operating expense|1,022|96|\n|Operating income (loss) from discontinued operations|(121)|(8)|\n|Other income (expense)|10,895|(24)|\n|Income (loss) from discontinued operations before income taxes|10,774|(32)|\n|Provision (benefit) for income taxes|2,294|6|\n|Income (loss) from discontinued operations, net of income taxes|$ 8,480|$ (38)|\n Discontinued Operations 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 \u201cIncome (loss) from discontinued operations, net of income taxes\u201d on our Consolidated Statements of Operations for all periods presented herein. 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. 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 $2.4 million was recognized in Other income (expense) and Provision (benefit) for income taxes, respectively, in our discontinued operations for the year December 31, 2019. Operating income from discontinued operations for the year ended December 31, 2019 and 2018, also includes the impacts of changes in our estimated product warranty liability, the recovery of accounts receivable and foreign exchange gain or (losses). Income (loss) from discontinued operations, net of income taxes (in thousands):\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "9713e0f50e1b3f8783cc689c2d27f80e" + }, + { + "question": "If the Guarantee liabilities in December 31, 2019 reduced to 8,137 thousand, what would be the revised change between 2018 and 2019? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n guarantee_liabilities_2019 = 8137\n guarantee_liabilities_2018 = 9434\n \n # Do math calculation to get the answer\n answer = guarantee_liabilities_2019 - guarantee_liabilities_2018\n \n return answer", + "ground_truth": -1297.0, + "question_id": "compshort-testmini-151", + "paragraphs": [ + "\n||December 31, 2019|December 31, 2018|\n||$|$|\n|Deferred revenues and gains (note 2)|28,612|31,324|\n|Guarantee liabilities|10,113|9,434|\n|Asset retirement obligation|31,068|27,759|\n|Pension liabilities|7,238|4,847|\n|In-process revenue contracts|11,866|17,800|\n|Derivative liabilities (note 16)|51,914|56,352|\n|Unrecognized tax benefits (note 22)|62,958|40,556|\n|Office lease liability \u2013 long-term (note 1)|10,254|\u2014|\n|Other|2,325|1,325|\n||216,348|189,397|\n Other Long-Term Liabilities In-Process Revenue Contracts As part of the Company\u2019s previous acquisition of FPSO units from Petrojarl ASA (subsequently renamed Teekay Petrojarl AS, or Teekay Petrojarl), the Company assumed a certain FPSO contract with terms that were less favorable than the then prevailing market terms. At the time of the acquisition, the Company recognized a liability based on the estimated fair value of this contract and service obligation. The Company is amortizing the remaining liability over the estimated remaining term of its associated contract on a weighted basis, based on the projected revenue to be earned under the contract. Amortization of in-process revenue contracts for the year ended December 31, 2019 was $5.9 million (2018 \u2013 $14.5 million, 2017 \u2013 $27.2 million), which is included in revenues on the consolidated statements of loss. Amortization of in-process revenue contracts following 2019 is expected to be $5.9 million (2020), $5.9 million (2021) and $5.9 million (2022). (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "e8bd35024b842467bd4c8348e2a5b855" + }, + { + "question": "What would the percentage change in nondeductible expenses in 2019 from 2018 be if the amount in 2019 was $1,700 thousand instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n nondeductible_expenses_2019 = 1700\n nondeductible_expenses_2018 = 1186\n \n # Do math calculation to get the answer\n answer = (nondeductible_expenses_2019 - nondeductible_expenses_2018) / nondeductible_expenses_2018 * 100\n \n return answer", + "ground_truth": 43.3389544688027, + "question_id": "compshort-testmini-152", + "paragraphs": [ + "\n|||Years Ended September 30,||\n||2019|2018|2017|\n|||(in thousands)||\n|Tax expense at U.S. statutory rate|$ 10,992|$ 3,124|$ (3,877)|\n|State income taxes, net of federal tax effect|1,416|(237)|(923)|\n|Nondeductible expenses|1,720|1,186|(185)|\n|Change in reserve for tax contingencies|(1,468)|(1,047)|(4,435)|\n|Change in deferred tax asset valuation allowance|(10,007)|8,784|17,374|\n|Foreign rate differential (1)|2,149|5,684|9,912|\n|Tax credits|(4,767)|(2,656)|(3,459)|\n|Impact of U.S. Tax Reform|\u2014|(7,053)|\u2014|\n|Global Intangible Low-Tax Income|8,182|\u2014|\u2014|\n|Stock Based Compensation|(448)|59|16|\n|Non-controlling interest in equity arrangements|1,802|99|\u2014|\n|Other|1,469|(850)|235|\n|Provision for income taxes|$ 11,040|$ 7,093|$ 14,658|\n The reconciliation of income tax computed at the U.S. federal statutory tax rate to income tax expense is as follows: (1) In 2018, we recorded $3.5 million of tax expense related to foreign earnings which were not permanently reinvested prior to the enactment of the U.S. Tax Act. After enactment, certain foreign earnings are taxed at higher statutory rates than the U.S. which results in $2.1 million of incremental tax expense in 2019. In 2017, we provided for deferred taxes on all cumulative unremitted foreign earnings, as the earnings were no longer considered permanently reinvested resulting in a charge of $9.5 million.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "a52920e83eeb987415490de55f48f6eb" + }, + { + "question": "If the total prepaid expenses and other current assets in 2018 increased by 500 thousand, what will be the percentage change in total prepaid expenses and other current assets from 2018 to 2019? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n total_prepaid_expenses_2019 = 276455\n total_prepaid_expenses_2018 = 243061\n increase_in_2018 = 500\n\n # Do math calculation to get the answer\n new_total_prepaid_expenses_2018 = total_prepaid_expenses_2018 + increase_in_2018\n percentage_change = (total_prepaid_expenses_2019 - new_total_prepaid_expenses_2018) / new_total_prepaid_expenses_2018 * 100\n \n return percentage_change", + "ground_truth": 13.505446274239308, + "question_id": "compshort-testmini-153", + "paragraphs": [ + "\n||2019|2018|\n|Prepaid expenses|$137,927|$90,981|\n|Prepaid income taxes .|47,811|59,319|\n|Indirect tax receivables .|29,908|26,327|\n|Restricted cash|13,697|19,671|\n|Notes receivable (1)|23,873|5,196|\n|Derivative instruments (2) .|1,199|2,364|\n|Other current assets|22,040|39,203|\n|Prepaid expenses and other current assets|$276,455|$243,061|\n Prepaid expenses and other current assets Prepaid expenses and other current assets consisted of the following at December 31, 2019 and 2018 (in thousands): (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 (\u201cCEC\u201d). 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\u2019s 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 \u201cPrepaid expenses and other current assets.\u201d As of December 31, 2018, the aggregate balance outstanding on the loans was $22.8 million and was presented within \u201cNotes receivable, affiliate.\u201d (2) See Note 9. \u201cDerivative Financial Instruments\u201d to our consolidated financial statements for discussion of our derivative instruments.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "26fc672eb360447acc13032cdc0c6b1f" + }, + { + "question": "What would be the average income from operations in 2018 and 2019 if the value in 2019 decreased by $200 thousand? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n income_from_operations_2019 = 4461\n income_from_operations_2018 = 4973\n decrease_amount = 200\n\n # Do math calculation to get the answer\n answer = (income_from_operations_2019 - decrease_amount + income_from_operations_2018) / 2\n\n return answer", + "ground_truth": 4617.0, + "question_id": "compshort-testmini-154", + "paragraphs": [ + "\n|Year Ended December 31,|||\n||2019|2018|\n|(In thousands)|||\n|Revenues|$36,898|$36,149|\n|Income from operations|$4,461|$4,973|\n|Income from operations as a % of revenues|12%|14%|\n Europe Europe net revenues increased $749,000 in 2019 compared to 2018 (see \u201cRevenues\u201d above). Europe expenses increased $1.3 million from 2018 to 2019 primarily due to increased marketing costs. Foreign currency movements relative to the U.S. dollar negatively impacted our local currency income from our operations in Europe by approximately $207,000 and $181,000 for 2019 and 2018, respectively.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "5b0988b90b840257df5509c7f1dd1706" + }, + { + "question": "What is the percentage of borrowings (including interest) that matures over 5 years in the total borrowings in 2019 if the amount maturing over 5 years is now (2,000) million? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n over_5_years = 2000\n old_over_5_years = 1716.1\n total_borrowings_2019 = 5657.8\n \n # Do math calculation to get the answer\n new_total_borrowings = (total_borrowings_2019 - old_over_5_years + over_5_years)\n answer = (over_5_years / new_total_borrowings) * 100\n \n return answer", + "ground_truth": 33.660400222158636, + "question_id": "compshort-testmini-155", + "paragraphs": [ + "\n||||||2019|\n|\u00a3m|Within 1 year|1\u20132 years|2\u20135 years|Over 5 years|Total|\n|Borrowings (including interest)|(249.5)|(1,091.3)|(2,600.9)|(1,716.1)|(5,657.8)|\n|Finance lease obligations|(5.3)|(5.3)|(14.3)|(104.8)|(129.7)|\n|Other financial liabilities|(15.4)|\u2013|\u2013|(1.2)|(16.6)|\n|Net derivative payments|(34.3)|(28.8)|(78.4)|(222.9)|(364.4)|\n||(304.5)|(1,125.4)|(2,693.6)|(2,045.0)|(6,168.5)|\n|||||||\n||||||2018|\n|\u00a3m|Within 1 year|1\u20132 years|2\u20135 years|Over 5 years|Total|\n|Borrowings (including interest)|(237.8)|(245.2)|(3,259.1)|(2,408.0)|(6,150.1)|\n|Finance lease obligations|(4.4)|(4.4)|(13.4)|(104.8)|(127.0)|\n|Other financial liabilities|(6.1)|(1.2)|\u2013|\u2013|(7.3)|\n|Net derivative payments|(37.2)|(33.5)|(74.0)|(248.2)|(392.9)|\n||(285.5)|(284.3)|(3,346.5)|(2,761.0)|(6,677.3)|\n|||||||\n Liquidity risk Liquidity risk is managed to enable the Group to meet future payment obligations when financial liabilities fall due. Liquidity analysis is conducted to determine that sufficient headroom is available to meet the Group\u2019s operational requirements and committed investments. The Group treasury policy aims to meet this objective by maintaining adequate cash, marketable securities and committed facilities. Undrawn borrowing facilities are detailed in note 23. The Group\u2019s policy is to seek to optimise its exposure to liquidity risk by balancing its exposure to interest rate risk and to refinancing risk. In effect the Group seeks to borrow for as long as possible at the lowest acceptable cost. Group policy is to maintain a weighted average debt maturity of over five years. At 31 December 2019, the maturity profile of Group debt showed an average maturity of five years (2018: six years). The Group regularly reviews the maturity profile of its borrowings and seeks to avoid concentration of maturities through the regular replacement of facilities and by arranging a selection of maturity dates. Refinancing risk may be reduced by doing so prior to the contracted maturity date. The change in valuation of an asset used as security for a debt facility may impact the Group\u2019s ability to refinance that debt facility at the same quantum as currently outstanding. The Group does not use supplier financing arrangements to manage liquidity risk. The tables below set out the maturity analysis of the Group\u2019s financial liabilities based on the undiscounted contractual obligations to make payments of interest and to repay principal. Where interest payment obligations are based on a floating rate, the rates used are those implied by the par yield curve for the relevant currency. Where payment obligations are in foreign currencies, the spot exchange rate at the balance sheet date is used.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "8b300da2467285e6edbcc052ea7cba03" + }, + { + "question": "What would the total long-term debt due within one year in 2018 and 2019 be if the amount in 2019 is 875?", + "python_solution": "def solution():\n # Define variables name and value\n long_term_debt_2019 = 875\n long_term_debt_2018 = 525\n \n # Do math calculation to get the answer\n answer = long_term_debt_2019 + long_term_debt_2018\n \n return answer", + "ground_truth": 1400.0, + "question_id": "compshort-testmini-156", + "paragraphs": [ + "\n|FOR THE YEAR ENDED DECEMBER 31|NOTE|WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2019|2019|2018|\n|Notes payable\u2009(1)|26|2.03%|1,994|3,201|\n|Loans secured by trade receivables|26|2.71%|1,050|919|\n|Long-term debt due within one year\u2009(2)|22|4.77%|837|525|\n|Total debt due within one year|||3,881|4,645|\n Note 21 Debt due within one year (1) Includes commercial paper of $1,502 million in U.S. dollars ($1,951 million in Canadian dollars) and $2,314\u00a0million in U.S. dollars ($3,156\u00a0million in Canadian dollars) as at December\u00a031,\u00a02019 and December\u00a031, 2018, respectively, which were issued under our U.S. commercial paper program and have been hedged for foreign currency fluctuations through forward currency contracts. See Note\u00a026, Financial and capital management, for additional details. (2) Included in long-term debt due within one year is the current portion of lease liabilities of $775 million as at December\u00a031,\u00a02019 and the current portion of finance leases of $466\u00a0million as at December\u00a031, 2018.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "93ca6c5fa64a73546fda3696b9e48b8f" + }, + { + "question": "What were the balance of total assets at March 1, 2018 if other assets were now $20,000 thousand instead? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n prepaid_expenses_and_other_current_assets = 13891\n deferred_income_tax_assets = 32113\n other_assets_new = 20000\n \n # Do math calculation to get the answer\n answer = prepaid_expenses_and_other_current_assets + deferred_income_tax_assets + other_assets_new\n \n return answer", + "ground_truth": 66004.0, + "question_id": "compshort-testmini-157", + "paragraphs": [ + "\n||Balance at|ASC 606|Balance at|\n||February 28, 2018|Adjustments|March 1, 2018|\n||Assets|||\n|Prepaid expenses and other current assets (1)|$12,000|1,891|$13,891|\n|Deferred income tax assets|31,581|532|32,113|\n|Other assets (1)|18,829|3,145|21,974|\n|||||\n||Liabilities and Stockholders' Equity|||\n|Deferred revenue|$17,757|2,156|19,913|\n|Other non-current liabilities|24,249|5,007|29,256|\n|||||\n||Stockholders' equity|||\n As a result of the adoption of ASC 606, our deferred product revenues and deferred product costs for the fleet management and auto vehicle finance verticals increased as balances are now amortized over the estimated average in-service lives of these devices. Deferred income tax assets and accumulated deficit increased as a result of the changes made to our deferred product revenues and deferred product costs. The cumulative effect of the changes made to our consolidated balance sheet for the adoption of ASC 606 were as follows (in thousands): (1) Deferred product costs included in Prepaid expenses and other current assets and Other assets amounted to $5.4 million and $6.0 million, respectively, as of March 1, 2018.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "9c46a43002316ae92feaa24ce42c85db" + }, + { + "question": "What would be the percentage change in plan asset fair value allocated in Canada equity securities between 2018 and 2019 if the percentage accorded in 2019 is doubled and then increased by 5%? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n canada_equity_securities_2019 = 22.3\n canada_equity_securities_2018 = 20.8\n multiplier = 2\n percentage_increase = 5\n\n # Do math calculation to get the answer\n answer = (canada_equity_securities_2019 * multiplier + percentage_increase) - canada_equity_securities_2018\n \n return answer", + "ground_truth": 28.8, + "question_id": "compshort-testmini-158", + "paragraphs": [ + "\n|As at December 31,|2019|2018|\n|Equity securities|||\n|Canada|22.3%|20.8%|\n|United States|19.8%|12.7%|\n|International (other than United States)|14.1%|18.1%|\n|Fixed income instruments|||\n|Canada|41.2%|45.7%|\n|Cash and cash equivalents|||\n|Canada|2.6%|2.7%|\n 30. EMPLOYEE BENEFIT PLANS (cont.) The fair value of the plan assets were allocated as follows between the various types of investments: Plan assets are valued at the measurement date of December 31 each year. The investments are made in accordance with the Statement of Investment Policies and Procedures. The Statement of Investment Policies and Procedures is reviewed on an annual basis by the Management Level Pension Fund Investment Committee with approval of the policy being provided by the Audit Committee.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "0e583b16205fdc4f47047dca5e9c6d9a" + }, + { + "question": "If the Balance at December 31 in 2019 increases to 7,961, what is the revised average? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n balance_dec_2019 = 7961\n balance_dec_2018 = 6759\n balance_dec_2017 = 7031\n \n # Do math calculation to get the answer\n answer = (balance_dec_2019 + balance_dec_2018 + balance_dec_2017) / 3\n \n return answer", + "ground_truth": 7250.333333333333, + "question_id": "compshort-testmini-159", + "paragraphs": [ + "\n|($ in millions)||||\n||2019|2018|2017|\n|Balance at January 1|$6,759|$ 7,031|$3,740|\n|Additions based on tax positions related to the current year|816|394|3,029|\n|Additions for tax positions of prior years|779|1,201|803|\n|Reductions for tax positions of prior years (including impacts due to a lapse of statute)|(922)|(1,686)|(367)|\n|Settlements|(286)|(181)|(174)|\n|Balance at December 31|$7,146|$ 6,759|$7,031|\n 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: 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. 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\u2019s effective tax rate. The net amounts at December 31, 2018 and 2017 were $6,041 million and $6,064 million, respectively.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "328f9baa50ba15e831758b7706adf5c3" + }, + { + "question": "What is the average contingent rentals for years 2017, 2018 and 2019 if the value in 2017 is 2,500? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n contingent_rentals_2019 = 2255\n contingent_rentals_2018 = 2221\n contingent_rentals_2017 = 2500\n \n # Do math calculation to get the average\n average_contingent_rentals = (contingent_rentals_2019 + contingent_rentals_2018 + contingent_rentals_2017) / 3\n \n return average_contingent_rentals", + "ground_truth": 2325.3333333333335, + "question_id": "compshort-testmini-160", + "paragraphs": [ + "\n||2019|2018|2017|\n|Minimum rentals|$184,587|$184,106|$185,696|\n|Contingent rentals|2,255|2,221|2,419|\n|Total rent expense|186,842|186,327|188,115|\n|Less rental expense on subleased properties|(170,651)|(162,640)|(145,728)|\n|Net rent expense|$16,191|$23,687|$42,387|\n As lessee \u2014 We lease restaurants and other facilities, which generally have renewal clauses of 1 to 20 years exercisable at our option. In some instances, these leases have provisions for contingent rentals based upon a percentage of defined revenues. Many of our restaurant and other facility leases also have rent escalation clauses and require the payment of property taxes, insurance, and maintenance costs. We also lease certain restaurant and office equipment. Minimum rental obligations are accounted for on a straight-line basis over the term of the initial lease, plus lease option terms for certain locations. The components of rent expense were as follows in each fiscal year (in thousands):\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "dd03f7751ed147a2645d0a79ecf11261" + }, + { + "question": "What would be the percentage change in non-current assets between 2018 and 2019 if the amount in 2019 was 1,489,320 thousand? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n non_current_assets_2019 = 1_489_320\n non_current_assets_2018 = 1_392_710\n \n # Do math calculation to get the answer\n answer = ((non_current_assets_2019 - non_current_assets_2018) / non_current_assets_2018) * 100\n \n return answer", + "ground_truth": 6.936835378506652, + "question_id": "compshort-testmini-161", + "paragraphs": [ + "\n|(in thousands of $)|2019|2018|\n|Balance sheet|||\n|Current assets|64,507|172,554|\n|Non-current assets|1,300,065|1,392,710|\n|Current liabilities|(496,029)|(278,728)|\n|Non-current liabilities|(418,578)|(842,786)|\n Summarized financial information of Hilli LLC The assets and liabilities of Hilli LLC(1) that most significantly impacted our consolidated balance sheet as of December 31, 2019 and 2018, are as follows: (1) As Hilli LLC is the primary beneficiary of the Hilli Lessor VIE (see above) the Hilli LLC balances include the Hilli Lessor VIE.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "37f6fa3c82046fe8274a7e874ff20dca" + }, + { + "question": "What would be the total goodwill obtained from acquisitions in 2018 and 2019 if the goodwill from the MCI acquisition is doubled and then decreased by $50,000? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n goodwill_beginning = 3178\n golden_ridge_acquisition = 3178\n mgi_acquisition = 737\n\n # Do math calculation to get the answer\n answer = goodwill_beginning + (mgi_acquisition * 2) - 50\n\n return answer", + "ground_truth": 4602.0, + "question_id": "compshort-testmini-162", + "paragraphs": [ + "\n|Year Ended December 31|||\n||2019|2018|\n|Goodwill, beginning of period|$ 3,178|$ -|\n|Golden Ridge acquisition|-|3,178|\n|MGI acquistion|737|-|\n|Goodwill, end of period|$3,915|$3,178|\n NOTE 9. GOODWILL AND INTANGIBLES A summary of goodwill activity follows (in thousands).\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "314fa87fee3329febd45906dbc2b8569" + }, + { + "question": "What would be the change in the Net actuarial loss for Other Benefits between 2018 and 2019 if the Net actuarial loss in 2019 was -$100 thousand instead?", + "python_solution": "def solution():\n # Define variables name and value\n net_actuarial_loss_2019 = -100\n net_actuarial_loss_2018 = -879\n \n # Do math calculation to get the answer\n answer = net_actuarial_loss_2019 - net_actuarial_loss_2018\n \n return answer", + "ground_truth": 779.0, + "question_id": "compshort-testmini-163", + "paragraphs": [ + "\n||Pension||Other Benefits||\n||2019|2018|2019|2018|\n|Net actuarial loss (gain)|$16,864|$15,691|$(793)|$(879)|\n|Prior service cost|1,325|1,413|\u2014|\u2014|\n|Accumulated other comprehensive (income) loss|$18,189|$17,104|$(793)|$(879)|\n Amounts recognized in Accumulated other comprehensive income (loss) at March 31, 2019 and 2018 consist of the following (amounts in thousands): Although not reflected in the table above, the tax effect on the pension balances was $2.4 million and $2.3 million as of March 31, 2019 and 2018, respectively.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "2209faf940a8bef29240b70f4cb63e32" + }, + { + "question": "In fiscal year ended June 30, 2019, what would be the difference in the weighted-average ordinary shares outstanding between the basic and the diluted if number of basic shares outstanding increased by 50,000 thousand with diluted shares constant?", + "python_solution": "def solution():\n # Define variables name and value\n basic_shares_outstanding = 238611\n increase_in_basic_shares = 50000\n\n # Do math calculation to get the answer\n answer = (increase_in_basic_shares + basic_shares_outstanding) - basic_shares_outstanding\n \n return answer", + "ground_truth": 50000.0, + "question_id": "compshort-testmini-164", + "paragraphs": [ + "\n||Fiscal Year Ended June 30,|||\n||2019|2018|2017|\n|||(U.S. $ in thousands, except per share data)||\n|||*As Adjusted|*As Adjusted|\n|Numerator:||||\n|Net loss attributable to ordinary shareholders|$(637,621)|$(113,432)|$(37,449)|\n|Denominator:||||\n|Weighted-average ordinary shares outstanding\u2014basic|238,611|231,184|222,224|\n|Weighted-average ordinary shares outstanding\u2014diluted|238,611|231,184|222,224|\n|Net loss per share attributable to ordinary shareholders:||||\n|Basic net loss per share|$(2.67)|$(0.49)|$(0.17)|\n|Diluted net loss per share|$(2.67)|$(0.49)|$(0.17)|\n 17. Earnings Per Share Basic earnings per share is computed by dividing the net income attributable to ordinary shareholders by the weighted-average number of ordinary shares outstanding during the period. Diluted earnings per share is computed by giving effect to all potential weighted-average dilutive shares. The dilutive effect of outstanding awards is reflected in diluted earnings per share by application of the treasury stock method. A reconciliation of the calculation of basic and diluted loss per share is as follows: * As adjusted to reflect the impact of the full retrospective adoption of IFRS 15. See Note 2 for further details. For fiscal years ended June 30, 2019, 2018 and 2017 , 9.6 million, 12.8 million and 13.8 million, respectively of potentially anti-dilutive shares were excluded from the computation of net loss per share.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "973f656037383e121124f46477e8b280" + }, + { + "question": "What would the percentage change in Issuance of shares under employee stock plans in 2019 from 2018 be if the amount in 2019 was $12,000 thousand instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n issuance_2019 = 12000\n issuance_2018 = 10574\n\n # Do math calculation to get the answer\n answer = (issuance_2019 - issuance_2018) / issuance_2018 * 100\n \n return answer", + "ground_truth": 13.48590883298657, + "question_id": "compshort-testmini-165", + "paragraphs": [ + "\n||Fiscal||\n||2019|2018|\n|Net cash provided by operating activities|$181,401|$236,111|\n|Purchases of property and equipment|(83,283)|(90,757)|\n|Acquisition of businesses, net of cash acquired|(18,881)|(45,448)|\n|Proceeds from sale of discontinued operation (the Hull Business)|\u2014|25,000|\n|Proceeds from sales of other entities|\u2014|6,250|\n|Borrowings, net of repayments|263|(173,252)|\n|Issuance of shares under employee stock plans|11,811|10,574|\n|Repurchase of common stock|(77,410)|(100,000)|\n|Net settlement of restricted common stock|(15,179)|(36,320)|\n Sources and Uses of Cash Historically, our primary source of cash has been provided by operations. Other sources of cash in the past three fiscal years include proceeds from our Euro Term Loan used to finance our acquisition of Rofin, proceeds received from the sale of our stock through our employee stock purchase plan as well as borrowings under our revolving credit facility (\u2018\u2018Revolving Credit Facility\u2019\u2019). Our historical uses of cash have primarily been for acquisitions of businesses and technologies, the repurchase of our common stock, capital expenditures and debt issuance costs. Supplemental information pertaining to our historical sources and uses of cash is presented as follows and should be read in conjunction with our Consolidated Statements of Cash Flows and notes thereto (in thousands): Net cash provided by operating activities decreased by $54.7 million in fiscal 2019 compared to fiscal 2018. The decrease in cash provided by operating activities in fiscal 2019 was primarily due to lower net income and lower cash flows from income taxes payable and deferred taxes, partially offset by higher cash flows from accounts receivable, inventories, deferred revenue and accrued payroll. We believe that our existing cash, cash equivalents and short term investments combined with cash to be provided by operating activities and amounts available under our Revolving Credit Facility will be adequate to cover our working capital needs and planned capital expenditures for at least the next 12 months to the extent such items are known or are reasonably determinable based on current business and market conditions. However, we may elect to finance certain of our capital expenditure requirements through other sources of capital. We continue to follow our strategy to further strengthen our financial position by using available cash flow to fund operations.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "8b3e35a8db962b465a7682f0bc687e5d" + }, + { + "question": "If the research and development expenses in 2018 was 7163 million instead, how much more would the research and development expenses in 2018 have been compared to 2019? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n research_expense_2018 = 7163\n research_expense_2019 = 5063\n \n # Do math calculation to get the answer\n answer = research_expense_2018 - research_expense_2019\n \n return answer", + "ground_truth": 2100.0, + "question_id": "compshort-testmini-166", + "paragraphs": [ + "\n|Year Ended May 31,|||||\n||||Percent Change||\n|(Dollars in millions)|2019|Actual|Constant|2018|\n|Research and development (1)|$5,063|-2%|0%|$5,163|\n|Stock-based compensation|963|5%|5%|921|\n|Total expenses|$6,026|-1%|0%|$6,084|\n|% of Total Revenues|15%|||15%|\n Research and Development Expenses: research and development expenses consist primarily of personnel related expenditures. We intend to continue to invest significantly in our research and development efforts because, in our judgment, they are essential to maintaining our competitive position. (1) Excluding stock-based compensation On a constant currency basis, total research and development expenses were flat in fiscal 2019, as lower employee related expenses including lower variable compensation were offset by an increase in stock-based compensation expenses .\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "56aacc8f07d441d99a7c37def6a56afd" + }, + { + "question": "If Net deferred tax assets for 2019 was $208.3(in millions) instead, What is the percentage change of Net deferred tax assets from 2018 to 2019? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n net_deferred_tax_assets_2019 = 208.3\n net_deferred_tax_assets_2018 = 150.0\n \n # Do math calculation to get the answer\n answer = ((net_deferred_tax_assets_2019 - net_deferred_tax_assets_2018) / net_deferred_tax_assets_2018) * 100\n \n return answer", + "ground_truth": 38.866666666666674, + "question_id": "compshort-testmini-167", + "paragraphs": [ + "\n||December 31,||\n|(In millions)|2019|2018|\n|Accruals not yet deductible for tax purposes|$ 17.4|$ 17.5|\n|Net operating loss carryforwards|245.9|265.5|\n|Foreign, federal and state credits|8.4|10.4|\n|Employee benefit items|79.5|77.0|\n|Capitalized expenses|32.2|8.9|\n|Intangibles|21.8|\u2014|\n|Derivatives and other|47.7|38.0|\n|Sub-total deferred tax assets|452.9|417.3|\n|Valuation allowance|(197.6)|(218.4)|\n|Total deferred tax assets|$ 255.3|$ 198.9|\n|Depreciation and amortization|$ (37.0)|$ (26.8)|\n|Unremitted foreign earnings|(10.0)|\u2014|\n|Intangible assets|\u2014|(21.7)|\n|Other|(0.4)|(0.4)|\n|Total deferred tax liabilities|(47.4)|(48.9)|\n|Net deferred tax assets|$ 207.9|$ 150.0|\n Deferred tax assets (liabilities) consist of the following: A valuation allowance has been provided based on the uncertainty of utilizing the tax benefits, mainly related to the following deferred tax assets: \u2022 $183.4 million of foreign items, primarily net operating losses; and \u2022 $7.7 million of state tax credits. For the year ended December 31, 2019, the valuation allowance decreased by $20.8 million. This is primarily driven by our Reinvent SEE initiatives and decreases in foreign tax rates. As of December 31, 2019, we have foreign net operating loss carryforwards of $899.4 million expiring in years beginning in 2020 with the majority of losses having an unlimited carryover. The state net operating loss carryforwards totaling $569.3 million expire in various amounts over 1 to 19 years.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "5af8fbf401459fe681449cf52509ed9c" + }, + { + "question": "What would be the percentage change in total stock-based compensation expense, net of tax between 2017 and 2018 if total stock-based compensation expense in 2018 was $7,000 thousand instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n stock_expense_2017 = 5734\n stock_expense_2018 = 7000\n\n # Do math calculation to get the answer\n answer = ((stock_expense_2018 - stock_expense_2017) / stock_expense_2017) * 100\n \n return answer", + "ground_truth": 22.078828043250784, + "question_id": "compshort-testmini-168", + "paragraphs": [ + "\n|(In thousands)|2019|2018|2017|\n|Stock-based compensation expense included in cost of sales|$369|$418|$379|\n|Selling, general and administrative expense|3,889|3,989|4,063|\n|Research and development expense|2,704|2,748|2,991|\n|Stock-based compensation expense included in operating expenses|6,593|6,737|7,054|\n|Total stock-based compensation expense|6,962|7,155|7,433|\n|Tax benefit for expense associated with non-qualified options, PSUs, RSUs and restricted stock|(1,659)|(1,432)|(1,699)|\n|Total stock-based compensation expense, net of tax|$5,303|$5,723|$5,734|\n Note 4 \u2013 Stock-Based Compensation Stock Incentive Program Descriptions In January 2006, the Board of Directors adopted the ADTRAN, Inc. 2006 Employee Stock Incentive Plan (the \u201c2006 Plan\u201d), which authorized 13.0 million shares of common stock for issuance to certain employees and officers through incentive stock options and non-qualified stock options, stock appreciation rights, RSUs and restricted stock. The 2006 Plan was adopted by stockholder approval at our annual meeting of stockholders held in May 2006. Options granted under the 2006 Plan typically become exercisable beginning after one year of continued employment, normally pursuant to a four-year vesting schedule beginning on the first anniversary of the grant date and had a ten-year contractual term. The 2006 Plan was replaced in May 2015 by the ADTRAN, Inc. 2015 Employee Stock Incentive Plan (the \u201c2015 Plan\u201d). Expiration dates of options outstanding as of December 31, 2019 under the 2006 Plan range from 2020 to 2024. In January 2015, the Board of Directors adopted the 2015 Plan, which authorized 7.7 million shares of common stock for issuance to certain employees and officers through incentive stock options and non-qualified stock options, stock appreciation rights, PSUs, RSUs and restricted stock. The 2015 Plan was adopted by stockholder approval at our annual meeting of stockholders held in May 2015. PSUs, RSUs and restricted stock granted under the 2015 Plan reduce the shares authorized for issuance under the 2015 Plan by 2.5 shares of common stock for each share underlying the award. Options granted under the 2015 Plan typically become exercisable beginning after one year of continued employment, normally pursuant to a four-year vesting schedule beginning on the first anniversary of the grant date and have a ten-year contractual term. Expiration dates of options outstanding as of December 31, 2019 under the 2015 Plan range from 2025 to 2026. Our stockholders approved the 2010 Directors Stock Plan (the \u201c2010 Directors Plan\u201d) in May 2010, under which 0.5 million shares of common stock have been reserved for issuance. This plan replaced the 2005 Directors Stock Option Plan. Under the 2010 Directors Plan, the Company may issue stock options, restricted stock and RSUs to our non-employee directors. Stock awards issued under the 2010 Directors Plan become vested in full on the first anniversary of the grant date. Options issued under the 2010 Directors Plan had a ten-year contractual term. All remaining options under the 2010 Directors Plan expired in 2019. The following table summarizes stock-based compensation expense related to stock options, PSUs, RSUs and restricted stock for the years ended December 31, 2019, 2018 and 2017, which was recognized as follows:\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "436351527fab261e7a053ef530f0540c" + }, + { + "question": "What would the debts to assets ratio in 2019 be if the total liabilities in 2019 was 70,000 thousand instead?", + "python_solution": "def solution():\n # Define variables name and value\n total_liabilities = 70000\n total_assets = 226067\n \n # Do math calculation to get the answer\n answer = total_liabilities / total_assets\n \n return answer", + "ground_truth": 0.30964271653978687, + "question_id": "compshort-testmini-169", + "paragraphs": [ + "\n|FINANCIAL PERFORMANCE SUMMARY|2019 $\u2019000|2018 $\u2019000 RESTATED|CHANGE|\n|Current assets|75,460|91,457|(18%)|\n|Non-current assets|150,607|147,234|2%|\n|Total assets|226,067|238,691|(5%)|\n|Current liabilities|34,555|43,336|(20%)|\n|Non-current liabilities|34,348|31,418|9%|\n|Total liabilities|68,903|74,754|(8%)|\n|Net assets|157,164|163,937|(4%)|\n|Equity|157,164|163,937|(4%)|\n Statement of financial position Net assets have decreased to $157,164,000 at 30 June 2019 from $163,937,000 at 30 June 2018. Current assets have decreased from 30 June 2018 by 18% to $75,460,000. This is driven by a reduction in cash assets, a result of continued investment in technology and further investment in iMoney. The current component of the trail commission asset is $25,626,000, which increased by 16% since 30 June 2018. Non-current assets have increased from 30 June 2018 by 2% to $150,607,000 which is largely due to higher non-current trail commission asset partially offset by capital asset writeoffs and Home Loans Goodwill impairment. The non-current component of the trail commission asset is $88,452,000 which increased by 9% since 30 June 2018, mainly due to sales volume and partner mix. Current liabilities decreased from 30 June 2018 to 30 June 2019 by 20% to $34,555,000 primarily due to payments to suppliers in addition to trade related payable balances post 30 June 2018. Non-current liabilities have increased by 9% ending on $34,348,000. This relates to an increase in lease liabilities and deferred tax liabilities.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "e16d9c7f19b3e6402534c85470857c29" + }, + { + "question": "If the term loan for fiscal year 2021-2022 is the same as that for 2020, what is the amount of notes for fiscal years 2021-2024? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n notes_2020 = 57.3\n notes_2023_2024 = 422.3\n\n # Do math calculation to get the answer\n answer = notes_2020 + notes_2023_2024\n \n return answer", + "ground_truth": 479.6, + "question_id": "compshort-testmini-170", + "paragraphs": [ + "\n||Total|Fiscal year 2020|Fiscal years 2021-2022|Fiscal years 2023-2024|Thereafter|\n||||(in millions)|||\n|Notes|$1,898.3|$57.3|$541.7|$422.3|$877.0|\n|Term loan|533.8|18.0|515.8|\u2014|\u2014|\n|Operating lease obligations|409.8|75.4|115.3|92.1|127.0|\n|Purchase obligations|82.7|47.8|17.0|11.7|6.2|\n|Deferred compensation obligations|60.3|5.0|9.2|8.8|37.3|\n|Pension obligations|25.5|2.4|4.6|4.6|13.9|\n|Asset retirement obligations|10.4|6.7|1.1|1.2|1.4|\n|Total (1)|$3,020.8|$212.6|$1,204.7|$540.7|$1,062.8|\n CONTRACTUAL OBLIGATIONS The following table summarizes our significant financial contractual obligations at January 31, 2019, and the effect such obligations are expected to have on our liquidity and cash flows in future periods. (1) This table generally excludes amounts already recorded on the balance sheet as current liabilities, certain purchase obligations as discussed below, long term deferred revenue, and amounts related to income tax liabilities for uncertain tax positions, since we cannot predict with reasonable reliability the timing of cash settlements to the respective taxing authorities (see Part II, Item 8, Note 5, \u201cIncome Taxes\u201d in the Notes to Consolidated Financial Statements). Notes consist of the Notes issued in December 2012, June 2015 and June 2017. See Part II, Item 8, Note 8, \"Borrowing Arrangements,\" in the Notes to Consolidated Financial Statements for further discussion.. Term loan consists of the Term Loan Agreement entered into on December 17, 2018 as described above. Operating lease obligations consist primarily of obligations for facilities, net of sublease income, computer equipment and other equipment leases Purchase obligations are contractual obligations for purchase of goods or services and are defined as agreements that are enforceable and legally binding on Autodesk and that specify all significant terms, including: fixed or minimum quantities to be purchased; fixed, minimum, or variable price provisions; and the approximate timing of the transaction. Purchase obligations relate primarily to enterprise subscription agreements, IT infrastructure costs, and marketing costs Deferred compensation obligations relate to amounts held in a rabbi trust under our non-qualified deferred compensation plan. See Part II, Item 8, Note 7, \u201cDeferred Compensation,\u201d in our Notes to Consolidated Financial Statements for further information regarding this plan. Pension obligations relate to our obligations for pension plans outside of the U.S. See Part II, Item 8, Note 15, \u201cRetirement Benefit Plans,\u201d in our Notes to Consolidated Financial Statements for further information regarding these obligations. Asset retirement obligations represent the estimated costs to bring certain office buildings that we lease back to their original condition after the termination of the lease Purchase orders or contracts for the purchase of supplies and other goods and services are not included in the table above. We are not able to determine the aggregate amount of such purchase orders that represent contractual obligations, as purchase orders may represent authorizations to purchase rather than binding agreements. Our purchase orders are based on our current procurement or development needs and are fulfilled by our vendors within short time horizons. We do not have significant agreements for the purchase of supplies or other goods specifying minimum quantities or set prices that exceed our expected requirements for three months. In addition, we have certain software royalty commitments associated with the shipment and licensing of certain products. The expected timing of payment of the obligations discussed above is estimated based on current information. Timing of payments and actual amounts paid may be different depending on the time of receipt of goods or services or changes to agreed upon amounts for some obligations. We provide indemnifications of varying scopes and certain guarantees, including limited product warranties. Historically, costs related to these warranties and indemnifications have not been significant, but because potential future costs are highly variable, we are unable to estimate the maximum potential impact of these guarantees on our future results of operations\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "1d6cdf3a7b2b0be75ef6069be294a476" + }, + { + "question": "If the CFO target total pay increases by 10% in 2020, what will be the revised difference? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n CEO_target_total_pay = 6043\n CFO_target_total_pay = 3869\n increase_percentage = 0.1\n \n # Do math calculation to get the answer\n answer = CEO_target_total_pay - (CFO_target_total_pay * (1 + increase_percentage))\n \n return answer", + "ground_truth": 1787.0999999999995, + "question_id": "compshort-testmini-171", + "paragraphs": [ + "\n||Alan Jope CEO \u20ac'000 p.a.||Graeme Pitkethly CFO \u20ac'000 p.a.||\n||2019|2020|2019|2020|\n|Fixed Pay|1,450|1,508|1,103|1,136|\n|Annual Bonus|2,175|2,262|1,323|1,363|\n|MCIP* Match share award|2,186|2,273|1,330|1,370|\n|Target Total Pay|5,811|6,043|3,756|3,869|\n|Personal MCIP* Investment in|67%|67%|67%|67%|\n|Unilever shares|1,457|1,516|886|913|\n Executive Director Fixed Pay increases The Committee has approved Fixed Pay increases of 4% for the CEO and 3% for the CFO, effective from 1 January 2020. This is in line with the average increase awarded to the wider Unilever workforce in 2019 of 3.6%. These increases were awarded to recognise the strong leadership of both individuals in 2019, which was Alan Jope\u2019s first year in the CEO role and a year of transformation for Unilever generally. We also wanted to recognise Graeme Pitkethly\u2019s seniority in his role, coming into his 5th year as CFO. When our CEO Alan Jope was appointed on 1 January 2019 he was appointed with Fixed Pay 14% below that of what the Committee proposed for his predecessor and at the lower quartile of our remuneration benchmarking peer group, despite Unilever being one of the largest companies in this peer group. This positioning was intentional, given Alan\u2019s internal promotion on appointment. However, subject to Alan\u2019s continuing good performance the Committee will, over time, continue to review his Fixed Pay positioning and progress this towards the market median benchmark. * MCIP at maximum (67%) investment of bonus.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "59b8dd7111e5a7bb149efbdefd490983" + }, + { + "question": "What would be the proportion of cash charges that have resulted or will result in cash outflows over total consolidated pre-tax expenses if the total consolidated pre-tax expenses were $200 million?", + "python_solution": "def solution():\n # Define variables name and value\n cash_charges = 163.5\n total_consolidated_expenses = 200\n \n # Do math calculation to get the answer\n answer = cash_charges / total_consolidated_expenses\n \n return answer", + "ground_truth": 0.8175, + "question_id": "compshort-testmini-172", + "paragraphs": [ + "\n||International|Pinnacle Foods|Corporate|Total|\n|Other cost of goods sold|$\u2014|$3.7|$\u2014|$3.7|\n|Total cost of goods sold .|\u2014|3.7|\u2014|3.7|\n|Severance and related costs|0.7|0.6|110.8|112.1|\n|Accelerated depreciation|\u2014|\u2014|4.7|4.7|\n|Contract/lease termination .|\u2014|0.8|0.3|1.1|\n|Consulting/professional fees .|0.2|\u2014|38.1|38.3|\n|Other selling, general and administrative expenses .|0.1|\u2014|8.2|8.3|\n|Total selling, general and administrative expenses|1.0|1.4|162.1|164.5|\n|Consolidated total|$1.0|$5.1|$162.1|$168.2|\n Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)\u00a0 During fiscal 2019, we recognized the following pre-tax expenses for the Pinnacle Integration Restructuring Plan: Included in the above results are $163.5 million of charges that have resulted or will result in cash outflows and $4.7 million in non-cash charges.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "bdab5c50f53d13a2ba1dadd87e74c94c" + }, + { + "question": "If the Net income (loss) in 2019 reduced to (14,047 thousand) what would be the increase/ (decrease) in Net income (loss) from 2018 to 2019? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n net_income_loss_2019 = -14047\n net_income_loss_2018 = -50571\n \n # Do math calculation to get the answer\n answer = net_income_loss_2019 - net_income_loss_2018\n \n return answer", + "ground_truth": 36524.0, + "question_id": "compshort-testmini-173", + "paragraphs": [ + "\n||||Year Ended December 31,|\n|(In thousands, unaudited)|2019|2018|2017|\n|Net income (loss)|$ (19,931)|$ (50,571)|$ 65,299|\n|Add (subtract):||||\n|Interest expense, net of interest income|136,660|134,578|129,786|\n|Income tax benefit|(3,714)|(24,127)|(124,927)|\n|Depreciation and amortization|381,237|432,668|291,873|\n|EBITDA|494,252|492,548|362,031|\n|Adjustments to EBITDA:||||\n|Other, net (1)|(8,847)|549|19,314|\n|Investment distributions (2)|35,809|39,078|29,993|\n|Gain on extinguishment of debt|(4,510)|\u2014|\u2014|\n|Non-cash, stock-based compensation|6,836|5,119|2,766|\n|Adjusted EBITDA|$ 523,540|$ 537,294|$ 414,104|\n Non-GAAP Measures In addition to the results reported in accordance with US GAAP, we also use certain non-GAAP measures such as EBITDA and adjusted EBITDA to evaluate operating performance and to facilitate the comparison of our historical results and trends. These financial measures are not a measure of financial performance under US GAAP and should not be considered in isolation or as a substitute for net income as a measure of performance and net cash provided by operating activities as a measure of liquidity. They are not, on their own, necessarily indicative of cash available to fund cash needs as determined in accordance with GAAP. The calculation of these non-GAAP measures may not be comparable to similarly titled measures used by other companies. Reconciliations of these non-GAAP measures to the most directly comparable financial measures presented in accordance with GAAP are provided below. EBITDA is defined as net earnings before interest expense, income taxes, and depreciation and amortization. Adjusted EBITDA is comprised of EBITDA, adjusted for certain items as permitted or required under our credit facility as described in the reconciliations below. These measures are a common measure of operating performance in the telecommunications industry and are useful, with other data, as a means to evaluate our ability to fund our estimated uses of cash. The following tables are a reconciliation of net income (loss) to adjusted EBITDA for the years ended December 31, 2019, 2018 and 2017: (1) Other, net includes the equity earnings from our investments, dividend income, income attributable to noncontrolling interests in subsidiaries, acquisition and transaction related costs including integration and severance, non-cash pension and post-retirement benefits and certain other miscellaneous items. (2) Includes all cash dividends and other cash distributions received from our investments.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "636f1cf585c398ca0aa24af997a71151" + }, + { + "question": "What would be the percentage change in the perpetual license support ARR from 2018 to 2019, if the perpetual license support ARR for 2019 was $69 million instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n perpetual_license_support_ARR_2019 = 69\n perpetual_license_support_ARR_2018 = 66.7\n \n # Do math calculation to get the answer\n answer = (perpetual_license_support_ARR_2019 - perpetual_license_support_ARR_2018) / perpetual_license_support_ARR_2018 * 100\n \n return answer", + "ground_truth": 3.4482758620689613, + "question_id": "compshort-testmini-174", + "paragraphs": [ + "\n||December 31,||\n|(in millions, except percentages)|2019|2018|\n|Total ARR|$179.5|$162.6|\n|Year-over-year percentage increase|10%|20%|\n|Subscription ARR|$113.9|$95.9|\n|Year-over-year percentage increase|19%|32%|\n|Perpetual license support ARR|$65.6|$66.7|\n|Year-over-year percentage increase (decrease)|(2)%|6%|\n Annual Recurring Revenue Beginning with the fourth quarter of 2018, we began monitoring a new operating metric, total annual recurring revenue (\u201cTotal ARR\u201d), which is defined as the annualized value of all recurring revenue contracts active at the end of a reporting period. Total ARR includes the annualized value of subscriptions (\u201cSubscription ARR\u201d) and the annualized value of software support contracts related to perpetual licenses (\u201cPerpetual license support ARR\u201d) active at the end of a reporting period and does not include revenue reported as perpetual license or professional services in our consolidated statement of operations. We are monitoring these metrics because they align with how our customers are increasingly purchasing our solutions and how we are managing our business. These ARR measures should be viewed independently of revenue, unearned revenue, and customer arrangements with termination rights as ARR is an operating metric and is not intended to be combined with or replace those items. ARR is not an indicator of future revenue and can be impacted by contract start and end dates and renewal rates. ARR metrics as of December 31, 2019 and 2018 were as follows (unaudited):\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "b1266bb564be8515ffc36e9d120c529f" + }, + { + "question": "What would the change in U.S. Income before income taxes in 2019 from 2018 if the amount in 2019 was $193,000 thousand instead? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n us_income_2019 = 193000\n us_income_2018 = 189691\n\n # Do math calculation to get the answer\n answer = us_income_2019 - us_income_2018\n \n return answer", + "ground_truth": 3309.0, + "question_id": "compshort-testmini-175", + "paragraphs": [ + "\n||2019|2018|2017|\n|||(in thousands)||\n|Income before income taxes||||\n|U.S|$192,442|$189,691|$76,699|\n|Non-U.S|333,330|278,110|447,713|\n||$525,772|$467,801|$524,412|\n|Provision (benefit) for income taxes||||\n|Current:||||\n|U.S. Federal|$19,297|$(59,122)|$162,679|\n|Non-U.S|52,810|45,083|64,313|\n|State|(4,347)|1,721|2,623|\n||67,760|(12,318)|229,615|\n|Deferred:||||\n|U.S. Federal|(4,522)|29,252|43,687|\n|Non-U.S|(8,007)|(1,243)|(6,476)|\n|State|3,073|331|(106)|\n||(9,456)|28,340|37,105|\n|Total provision for income taxes|$58,304|$16,022|$266,720|\n S. INCOME TAXES The components of income (loss) before income taxes and the provision (benefit) for income taxes as shown in the consolidated statements of operations were as follows: Income tax expense for 2019, 2018 and 2017 totaled $58.3 million, $16.0 million and $266.7 million, respectively. The effective tax rate for 2019, 2018 and 2017 was 11.1%, 3.4% and 50.9%, respectively. On December 22, 2017, the U.S. enacted the Tax Cuts and Jobs Act of 2017 (the \u201cTax Reform Act\u201d), making significant changes to the Internal Revenue Code. The Tax Reform Act has significant direct and indirect implications for accounting for income taxes under ASC 740, \u201cAccounting for Income Taxes\u201d some of which could not be calculated with precision until further clarification and guidance was made available from tax authorities, regulatory bodies or the FASB. In light of this uncertainty, on December 22, 2017 the SEC issued Staff Accounting Bulletin (\u201cSAB\u201d) No. 118, \u201cIncome Tax Accounting Implications of the Tax Cuts and Jobs Act,\u201d to address uncertainty in the application of U.S. GAAP when the registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Tax Reform Act. In accordance with SAB 118, Teradyne recorded $186.0 million of additional income tax expense in the fourth quarter of 2017 which represented Teradyne\u2019s best estimate of the impact of the Tax Reform Act in accordance with Teradyne\u2019s understanding of the Tax Reform Act and available guidance as of that date. The $186.0 million was primarily composed of expense of $161.0 million related to the one-time transition tax on the mandatory deemed repatriation of foreign earnings, $33.6 million of expense related to the remeasurement of certain deferred tax assets and liabilities based on the rates at which they are expected to reverse in the future, and a benefit of $10.3 million associated with the impact of correlative adjustments on uncertain tax positions. In accordance with the requirements of SAB 118, in the fourth quarter of 2018, Teradyne completed its analysis of the effect of the Tax Reform Act based on the application of the most recently available guidance as of December 31, 2018 and recorded $49.5 million of net income tax benefit. The net benefit consisted of $51.7 million of benefit resulting from a reduction in the estimate of the one-time transition tax on the mandatory deemed repatriation of foreign earnings and an expense of $2.2 million associated with the impact of correlative adjustments on uncertain tax positions.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "163be2df17ba92576865f773f1194a06" + }, + { + "question": "What would the change in the amount for Performance Share Plan from 2018 to 2019 be if the amount in 2019 was 5.7 million instead? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n performance_share_plan_2019 = 5.7\n performance_share_plan_2018 = 4.7\n \n # Do math calculation to get the answer\n answer = performance_share_plan_2019 - performance_share_plan_2018\n \n return answer", + "ground_truth": 1.0, + "question_id": "compshort-testmini-176", + "paragraphs": [ + "\n||2019|2018|\n||\u00a3m|\u00a3m|\n|Performance Share Plan|5.1|4.7|\n|Employee Share Ownership Plan|1.1|1.0|\n|Total expense recognised in Income Statement|6.2|5.7|\n Share-based payments Disclosures of the share-based payments offered to employees are set out below. More detail on each scheme is given in the Annual Report on Remuneration 2019 on pages 102 to 132. The charge to the Income Statement in respect of share-based payments is made up as follows:\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "2e0bdec23cc7f08593baa91342151ebf" + }, + { + "question": "What would be the percentage change in the number of shares outstanding at the end of 2018 compared to the start of 2018 if the number of shares outstanding on December 31, 2018, was 1,750,000? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n shares_outstanding_start_2018 = 1368772\n shares_outstanding_end_2018 = 1750000\n \n # Do math calculation to get the answer\n answer = ((shares_outstanding_end_2018 - shares_outstanding_start_2018) / shares_outstanding_start_2018) * 100\n \n return answer", + "ground_truth": 27.85182630854518, + "question_id": "compshort-testmini-177", + "paragraphs": [ + "\n||Number of Options|Weighted average exercise price|Weighted average remaining contractual life (years)|Aggregate intrinsic value $|\n|Outstanding, January 1, 2018|1,368,772|$3.12|||\n|Granted \u2013 2018|401,099|$9.27|||\n|Exercised \u2013 2018|(165,169)|$3.16|||\n|Expired \u2013 2018|(50,002)|$5.48|||\n|Outstanding, December 31, 2018|1,554,700|$4.63|3.0||\n|Granted \u2013 2019|410,134|$12.28|||\n|Exercised \u2013 2019|(251,063)|$3.73|||\n|Expired \u2013 2019|(89,550)|$12.55|||\n|Outstanding, December 31, 2019|1,624,221|$6.27|2.6|$7,925,643|\n|Exercisable, December 31, 2019|1,143,637|$4.39|1.9|$7,197,053|\n NOTE 11 \u2013 STOCK COMPENSATION The Company sponsors a stock-based incentive compensation plan known as the 2013 Equity Compensation Plan (the \u201cPlan\u201d), which was established by the Board of Directors of the Company in June 2013. A total of 500,000 shares were initially reserved for issuance under the Plan. The Plan was amended several times since then to eventually increase the authorized shares to 2,500,000 as of December 31, 2019. A total of 1,624,221 shares of common stock underlying options were outstanding at December 31, 2019. The Company had 236,614 remaining shares available to grant under the Plan at December 31, 2019. The Plan allows the Company to grant incentive stock options, non-qualified stock options, stock appreciation rights, or restricted stock. The incentive stock options are exercisable for up to ten years, at an option price per share not less than the fair market value on the date the option is granted. The incentive stock options are limited to persons who are regular full-time employees of the Company at the date of the grant of the option. Non-qualified options may be granted to any person, including, but not limited to, employees, independent agents, consultants and attorneys, who the Company\u2019s Board or Compensation Committee believes have contributed, or will contribute, to the success of the Company. Non-qualified options may be issued at option prices of less than fair market value on the date of grant and may be exercisable for up to ten years from date of grant. The option vesting schedule for options granted is determined by the Compensation Committee of the Board of Directors at the time of the grant. The Plan provides for accelerated vesting of unvested options if there is a change in control, as defined in the Plan. The compensation cost that has been charged against income related to options for the years ended December 31, 2019 and 2018, was $1,687,745 and $1,317,904, respectively. No income tax benefit was recognized in the income statement and no compensation was capitalized in any of the years presented. The Company had the following option activity during the years ended December 31, 2019 and 2018: Of the options outstanding at December 31, 2019, 1,143,637 were exercisable with a weighted average contractual life of 1.9 years.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "1b4d4f64057384141c4cfb4f21cd8db6" + }, + { + "question": "What is the percentage change in accrued incentive compensation from 2018 to 2019 if the value in 2018 is 2,500? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n accrued_incentive_compensation_2019 = 2617\n accrued_incentive_compensation_2018 = 2500\n \n # Do math calculation to get the answer\n answer = (accrued_incentive_compensation_2019 - accrued_incentive_compensation_2018) / accrued_incentive_compensation_2018\n \n return answer * 100", + "ground_truth": 4.68, + "question_id": "compshort-testmini-178", + "paragraphs": [ + "\n||2019|2018|\n|Deferred tax assets:|||\n|Accrued defined benefit pension and postretirement benefits|$46,918|$34,776|\n|Deferred income|13,803|1,535|\n|Impairment|9,981|11,388|\n|Accrued insurance|7,133|8,994|\n|Share-based compensation|5,415|4,936|\n|Tax loss and tax credit carryforwards|5,327|7,458|\n|Lease commitments related to closed or refranchised locations|3,786|4,696|\n|Deferred interest deduction|3,188|\u2014|\n|Other reserves and allowances|2,965|851|\n|Accrued incentive compensation|2,617|2,055|\n|Accrued compensation expense|1,092|2,034|\n|Interest rate swaps|\u2014|181|\n|Other, net|868|2,206|\n|Total gross deferred tax assets|103,093|81,110|\n|Valuation allowance|(2,485)|(3,554)|\n|Total net deferred tax assets|100,608|77,556|\n|Deferred tax liabilities:|||\n|Intangible assets|(10,520)|(10,492)|\n|Leasing transactions|(3,822)|(2,790)|\n|Property and equipment, principally due to differences in depreciation|(128)|(1,855)|\n|Other|(574)|(279)|\n|Total gross deferred tax liabilities|(15,044)|(15,416)|\n|Net deferred tax assets|$85,564|$62,140|\n The tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities at each fiscal year-end are presented below (in thousands): The Tax Act was enacted into law on December 22, 2017. The Tax Act included a reduction in the U.S. federal statutory corporate income tax rate (the \u201cTax Rate\u201d) from 35% to 21% and introduced new limitations on certain business deductions. As a result, for the fiscal year ended September 30, 2018, we recognized a year-to-date, non-cash $32.5 million tax provision expense impact primarily related to the re-measurement of our deferred tax assets and liabilities due to the reduced Tax Rate. Deferred tax assets as of September 29, 2019 include state net operating loss carry-forwards of approximately$27.4 million expiring at various times between 2020 and 2038. At September 29, 2019, we recorded a valuation allowance of$2.5 million related to losses and state tax credits, which decreased from the$3.6 million at September 30, 2018 primarily due to the release of the valuation allowance on prior year net operating losses. We believe that it is more likely than not that these net operating loss and credit carry-forwards will not be realized and that all other deferred tax assets will be realized through future taxable income or alternative tax strategies. The major jurisdictions in which the Company files income tax returns include the United States and states in which we operate that impose an income tax. The federal statutes of limitations have not expired for fiscal years 2016 and forward. The statutes of limitations for California and Texas, which constitute the Company\u2019s major state tax jurisdictions, have not expired for fiscal years 2015 and forward.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "f2ef11181a0878e5dbf25255bae50876" + }, + { + "question": "How much did net interest and investment expense increase over fiscal year ending January 31, 2019 if it was -$40 million in the prior year? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n interest_expense_2019 = 52.1\n interest_expense_prior_year = 40\n \n # Do math calculation to get the answer\n answer = (interest_expense_2019 - interest_expense_prior_year) / interest_expense_prior_year * 100\n \n return answer", + "ground_truth": 30.250000000000004, + "question_id": "compshort-testmini-179", + "paragraphs": [ + "\n|||Fiscal year ended January 31,||\n||2019|2018|2017|\n|||(in millions)||\n|Interest and investment expense, net|$(52.1)|$(34.5)|$(29.7)|\n|Gain (loss) on foreign currency|5.1|(3.3)|(3.3)|\n|Gain (loss) on strategic investments|12.5|(16.4)|0.3|\n|Other income|16.8|6.0|8.5|\n|Interest and other expense, net|$(17.7)|$(48.2)|$(24.2)|\n Interest and Other Expense, Net The following table sets forth the components of interest and other expense, net: Interest and other expense, net, positively changed by $30.5 million during fiscal 2019, as compared to fiscal 2018, primarily driven by curtailment gains on our pension plans, mark-to-market gains on certain of our privately-held strategic investments, realized gains on sales of strategic investments, offset by an increase in interest expense resulting from our term loan entered into on December 17, 2018 in aggregate principal amount of $500 million and mark-to-market losses on marketable securities. Interest and other expense, net, increased $24.0 million during fiscal 2018, as compared to fiscal 2017, primarily related to increases in impairment losses on certain of our privately-held strategic investments and interest expense resulting from our June 2017 issuance of $500.0 million aggregate principal amount of 3.5% notes due June 15, 2027. Interest expense and investment income fluctuates based on average cash, marketable securities and debt balances, average maturities and interest rates. Gains and losses on foreign currency are primarily due to the impact of re-measuring foreign currency transactions and net monetary assets into the functional currency of the corresponding entity. The amount of the gain or loss on foreign currency is driven by the volume of foreign currency transactions and the foreign currency exchange rates for the year\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "935eeb10dcf07300803c87d50e00b1b6" + }, + { + "question": "What would be the average contractual obligation based on the different term periods of the lease if the contractual obligation that expires in more than 5 years is $300 thousand? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n less_than_1_year = 1830\n one_to_three_years = 4095\n three_to_five_years = 2926\n more_than_five_years_new = 300\n \n # Do math calculation to get the answer\n answer = (less_than_1_year + one_to_three_years + three_to_five_years + more_than_five_years_new) / 5\n \n return answer", + "ground_truth": 1830.2, + "question_id": "compshort-testmini-180", + "paragraphs": [ + "\n||Less than 1 year|1-3 years|3-5 years|More than 5 years|Total|\n|Operating lease obligations|$1,699|$3,950|$2,707|$36|$8,392|\n|Other borrowings|131|145|219|61|556|\n|Total|$1,830|$4,095|$2,926|$97|$8,948|\n Contractual Obligations The following table summarizes our contractual obligations as of September 30, 2019 (in thousands): Our principal executive offices, as well as our research and development facility, are located in approximately 29,000 square feet of office space in San Diego, California and the term of the lease continues through June 30, 2024. The average annual base rent under this lease is approximately $1.0 million per year. In connection with this lease, we received tenant improvement allowances totaling approximately $1.0 million. These lease incentives are being amortized as a reduction of rent expense over the term of the lease. Our other offices are located in Paris, France; Amsterdam, The Netherlands; New York, New York; Barcelona, Spain; and London, United Kingdom. The\nterm of the Paris, France lease continues through July 31, 2021, with an annual base rent of approximately \u20ac0.4 million (or $0.4 million). The term of the\nAmsterdam, The Netherlands lease continues through December 31, 2022, with an annual base rent of approximately \u20ac0.2 million (or $0.2 million). The term of\nthe New York, New York lease continues through November 30, 2024, with an annual base rent of approximately $0.2 million. The term of the Barcelona, Spain lease continues through May 31, 2023, with an annual base rent of approximately \u20ac0.1 million (or $0.1 million). The term of the London, United Kingdom lease continues through May 31, 2020, with an annual base rent of approximately \u00a363,000 (or approximately $78,000). Our other offices are located in Paris, France; Amsterdam, The Netherlands; New York, New York; Barcelona, Spain; and London, United Kingdom. The term of the Paris, France lease continues through July 31, 2021, with an annual base rent of approximately \u20ac0.4 million (or $0.4 million). The term of the Amsterdam, The Netherlands lease continues through December 31, 2022, with an annual base rent of approximately \u20ac0.2 million (or $0.2 million). The term of the New York, New York lease continues through November 30, 2024, with an annual base rent of approximately $0.2 million. The term of the Barcelona, Spain lease continues through May 31, 2023, with an annual base rent of approximately \u20ac0.1 million (or $0.1 million). The term of the London, United Kingdom lease continues through May 31, 2020, with an annual base rent of approximately \u00a363,000 (or approximately $78,000). Other than the lease for our office space in San Diego, California, we do not believe that the leases for our offices are material to the Company. We believe our existing properties are in good condition and are sufficient and suitable for the conduct of its business.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "573aaa0526f08f06e8f276683e7d3a04" + }, + { + "question": "What would be the average amount of revenues in 2018 and 2019 if the value in 2019 decreased by $200 thousand? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n revenue_2019 = 6490\n revenue_decrease = 200\n revenue_2018 = 7859\n \n # Do math calculation to get the answer\n average_revenue = (revenue_2019 - revenue_decrease + revenue_2018) / 2\n \n return average_revenue", + "ground_truth": 7074.5, + "question_id": "compshort-testmini-181", + "paragraphs": [ + "\n|Year Ended December 31,|||\n||2019|2018|\n|(In thousands)|||\n|Revenues|$6,490|$7,859|\n|(Loss) from operations|$(7,488)|$(6,322)|\n|(Loss) from operations as a % of revenues|(115)%|(80)%|\n Asia Pacific Asia Pacific net revenues decreased $1.4 million in 2019 compared to 2018 (see \u201cRevenues\u201d above). Asia Pacific expenses decreased $203,000 from 2018 to 2019. This decrease was primarily due to a $503,000 decrease of salary expense, offset partially by a $303,000 increase in member acquisition costs. Foreign currency movements relative to the U.S. dollar negatively impacted our local currency loss from our operations in Asia Pacific by approximately $136,000 for 2019. Foreign currency movements relative to the U.S. dollar positively impacted our local currency loss from our operations in Asia Pacific by approximately $127,000 for 2018.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "b3cb8fbf615158c7bc4fe01e9603435e" + }, + { + "question": "What would the percentage change in the intensity ratio in 2019 from 2018 be if the ratio in 2019 was 10.0 instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n intensity_ratio_2019 = 10.0\n intensity_ratio_2018 = 12.9\n \n # Do math calculation to get the answer\n answer = (intensity_ratio_2019 - intensity_ratio_2018) / intensity_ratio_2018 * 100\n \n return answer", + "ground_truth": -22.48062015503876, + "question_id": "compshort-testmini-182", + "paragraphs": [ + "\n|||Year-ended 31 March 2019|Year-ended 31 March 2018|Year-ended 31 March 2017|\n|||tCO2e|tCO2e|tCO2e|\n|Scope 1|Combustion of natural gas and operation of owned vehicles|220.9|320.0|251.8|\n|Scope 2|Electricity consumption in offices|4,487.2|4,457.3|4,681.9|\n|Scope 3|Business travel (air and car)|3,260.9|5,117.4|4,510.9|\n|Total||7,969.0|9,894.7|9,444.6|\n|Intensity ratio|||||\n|tCO2e per $M of billings||10.5|12.9|14.9|\n Greenhouse gas emissions In line with the Companies Act 2006, Sophos is required to measure and report on its Greenhouse Gas (\u201cGHG\u201d) emissions disclosures. These have been calculated for the year-ending 31 March 2019, in line with the Group\u2019s financial year. The calculation of the disclosures has been performed in accordance with Greenhouse Gas Protocol Corporate Standard and using the UK government\u2019s conversion factor guidance for the year reported. The Group\u2019s operations that primarily release GHG includes usage of electricity and gas of owned and leased offices, business travel and usage of vehicles. The Group keeps its data capture process under review, seeking to extend the availability of direct information wherever possible. Where direct information for certain sites is not available, estimates have been developed that enable reporting for them. These estimates are revised if new or improved data is obtained. The Group will continue to build its GHG reporting capabilities. The Group\u2019s chosen intensity ratio is \u2018tonnes of CO2 equivalent per million US dollars of billings\u2019 as it aligns with Sophos\u2019 strategic growth ambitions. Creating an environmentally friendly HQ The Group commissioned a greening study of its global headquarters in Abingdon, Oxfordshire. The purpose of the study was to benchmark the current environmental, health and wellbeing performance of the building against current best practice and against direct and indirect competitors. The findings of the study showed that the building performance was consistent with intermediate good practice and the building management was consistent with standard good practice. The study highlighted areas of future improvement. The findings and recommendations of this report will be a key driver for developing best practice in environmental sustainability to match the growth aspirations and objectives of the Company. The Group is endeavouring to achieve the standards in environmental performance, health and wellbeing that is expected of a global technology organisation at the Group\u2019s headquarters.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "138c7e465e90e77df38f4c672a110db8" + }, + { + "question": "What would be the total debt obligations as a percentage of total contractual obligations if total debt obligations were $500 million instead while total contractual obligations remained unchanged? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n total_debt_obligations = 500\n total_contractual_obligations = 1206.6\n \n # Do math calculation to get the answer\n answer = (total_debt_obligations / total_contractual_obligations) * 100\n \n return answer", + "ground_truth": 41.43875352229405, + "question_id": "compshort-testmini-183", + "paragraphs": [ + "\n|||Payments Due by Fiscal Year||||\n|Contractual Obligations |Total |2020|2021-2022 |2023-2024 |2025 and\nthereafter|\n|Debt Obligations (1) |$288.3|$101.2|$12.4|$12.2|$162.5|\n|Capital Lease Obligations (2) |49.8|6.7|6.4|2.5|34.2|\n|Operating Lease Obligations|40.8|10.4|12.2|8.8|9.4|\n|Purchase Obligations (3) |620.0|598.8|20.7|0.4|0.1|\n|Repatriation Tax on Undistributed Foreign Earnings (4)|65.1|5.5|11.4|16.3|31.9|\n|Other Liabilities on the Balance Sheet (5)|15.0|3.3|4.0|0.6|7.1|\n|Other Liabilities not on the Balance Sheet (6) |8.6|1.8|\u2014|1.3|5.5|\n|Other Financing Obligations (7) |119.0|4.3|9.0|9.4|96.3|\n|Total Contractual Cash Obligations |$1,206.6|$732.0|$76.1|$51.5|$347.0|\n CONTRACTUAL OBLIGATIONS, COMMITMENTS AND OFF-BALANCE SHEET OBLIGATIONS Our disclosures regarding contractual obligations and commercial commitments are located in various parts of our regulatory filings. Information in the following table provides a summary of our contractual obligations and commercial commitments as of September 28, 2019 (dollars in millions): 1) Includes $150.0 million in principal amount of 2018 Notes as well as interest; see Note 4, \"Debt, Capital Lease Obligations and Other Financing,\" in Notes to Consolidated Financial Statements for further information. 2) As of September 28, 2019, capital lease obligations consists of capital lease payments and interest as well as the non-cash financing obligation related to the failed sale-leasebacks in Guadalajara, Mexico; see Note 4, \"Debt, Capital Lease Obligations and Other Financing,\" in Notes to Consolidated Financial Statements for further information. 3) As of September 28, 2019, purchase obligations consist primarily of purchases of inventory and equipment in the ordinary course of business. 4) Consists of U.S. federal income taxes on the deemed repatriation of undistributed foreign earnings due to Tax Reform. Refer to \"Liquidity and Capital Resources\" above for further detail. 5) As of September 28, 2019, other obligations on the balance sheet included deferred compensation obligations to certain of our former and current executive officers, as well as other key employees, and an asset retirement obligation. We have excluded from the above table the impact of approximately $2.3 million, as of September 28, 2019, related to unrecognized income tax benefits. The Company cannot make reliable estimates of the future cash flows by period related to these obligations. 6) As of September 28, 2019, other obligations not on the balance sheet consist of guarantees and a commitment for salary continuation and certain benefits in the event employment of one executive officer of the Company is terminated without cause. Excluded from the amounts disclosed are certain bonus and incentive compensation amounts, which would be paid on a prorated basis in the year of termination. 7) Includes future minimum lease payments for two facilities in Guadalajara, Mexico, leased under 10-year and 15-year base lease agreements, both of which include two 5-year renewal options; see Note 4, \"Debt, Capital Lease Obligations and Other Financing,\" in Notes to Consolidated Financial Statements for further information.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "e3d6810935194813a42ec28ddd657481" + }, + { + "question": "What would the percentage change in interest income in 2019 from 2018 be if the amount in 2019 was $0.2 million instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n interest_income_2019 = 0.2\n interest_income_2018 = 0.3\n\n # Do math calculation to get the answer\n percentage_change = ((interest_income_2019 - interest_income_2018) / interest_income_2018) * 100\n \n return percentage_change", + "ground_truth": -33.33333333333333, + "question_id": "compshort-testmini-184", + "paragraphs": [ + "\n|||Years Ended June 30,||\n|($ in millions)|2019|2018|2017|\n|Unrealized gains on company owned life insurance contracts and investments held in rabbi trusts|$0.8|$1.5|$1.7|\n|Interest income|0.1|0.3|0.3|\n|Foreign exchange|(0.4)|(0.7)|(0.4)|\n|Pension earnings, interest and deferrals|(0.1)|(2.1)|(23.8)|\n|Pension curtailment|\u2014|\u2014|(0.5)|\n|Other|0.2|0.2|1.2|\n|Total other income (expense), net|$0.6|$(0.8)|$(21.5)|\n 18. Other Income (Expense), Net Other income (expense), net consists of the following:\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "e1a46a4dc2da37c617aab73749da25bf" + }, + { + "question": "What will be the increase in prepaid expenses from 2018 to 2019 if the amount of prepaid expense in 2019 increased by 20%? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n prepaid_expenses_2019 = 137927\n prepaid_expenses_2018 = 90981\n increase_rate = 0.2\n \n # Do math calculation to get the answer\n increased_prepaid_expenses_2019 = prepaid_expenses_2019 * (1 + increase_rate)\n answer = increased_prepaid_expenses_2019 - prepaid_expenses_2018\n \n return answer", + "ground_truth": 74531.4, + "question_id": "compshort-testmini-185", + "paragraphs": [ + "\n||2019|2018|\n|Prepaid expenses|$137,927|$90,981|\n|Prepaid income taxes .|47,811|59,319|\n|Indirect tax receivables .|29,908|26,327|\n|Restricted cash|13,697|19,671|\n|Notes receivable (1)|23,873|5,196|\n|Derivative instruments (2) .|1,199|2,364|\n|Other current assets|22,040|39,203|\n|Prepaid expenses and other current assets|$276,455|$243,061|\n Prepaid expenses and other current assets Prepaid expenses and other current assets consisted of the following at December 31, 2019 and 2018 (in thousands): (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 (\u201cCEC\u201d). 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\u2019s 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 \u201cPrepaid expenses and other current assets.\u201d As of December 31, 2018, the aggregate balance outstanding on the loans was $22.8 million and was presented within \u201cNotes receivable, affiliate.\u201d (2) See Note 9. \u201cDerivative Financial Instruments\u201d to our consolidated financial statements for discussion of our derivative instruments.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "e15f19c9245d288322561a0f72e28733" + }, + { + "question": "If Income (loss) before provision for (benefit from) income taxes in 2019 was 30,000, What would be the change in Income (loss) before provision for (benefit from) income taxes between 2017 and 2019? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n income_2019 = 30000\n income_2017 = 28526\n \n # Do math calculation to get the answer\n answer = income_2019 - income_2017\n \n return answer", + "ground_truth": 1474.0, + "question_id": "compshort-testmini-186", + "paragraphs": [ + "\n|||Fiscal years ended July 31,||\n||2019|2018|2017|\n|Domestic|$(1,778)|$(13,501)|$21,723|\n|International|14,230|5,225|6,803|\n|Income (loss) before provision for (benefit from) income taxes|$12,452|$(8,276)|$28,526|\n 9. Income Taxes On December 22, 2017, the Tax Act was enacted into law, which made changes to U.S. tax law, including, but not limited to: (1) reducing the U.S. Federal corporate income tax rate from 35% to 21%; (2) requiring companies to pay a one-time transition tax on certain unrepatriated earnings of foreign subsidiaries; (3) generally eliminating U.S. Federal corporate income taxes on dividends from foreign subsidiaries; (4) capitalizing R&D expenses which are amortized over five to 15 years; and (5) other changes to how foreign and domestic earnings are taxed. The Tax Act includes a provision to tax global intangible low-taxed income (\u201cGILTI\u201d) of foreign subsidiaries and a base erosion anti-abuse tax (\u201cBEAT\u201d) measure that taxes certain payments between a U.S. corporation and its foreign subsidiaries. These provisions of the Tax Act were effective for the Company beginning August 1, 2018 and had no impact on the tax benefit for the year ended July 31, 2019. Under U.S. GAAP, the Company can make an accounting policy election to either treat taxes due on the GILTI inclusion as a current period expense or factor such amounts into its measurement of deferred taxes. The Company has elected the current period expense method. The Company has finalized its assessment of the transitional impacts of the Tax Act. In December 2018, the IRS issued proposed regulations related to the BEAT tax, which the Company is in the process of evaluating. If the proposed BEAT regulations are finalized in their current form, the impact may be material to the tax provision in the quarter of enactment. The U.S. Treasury Department, the Internal Revenue Service (\u201cIRS\u201d), and other standard-setting bodies will continue to interpret or issue guidance on how provisions of the Tax Act will be applied or otherwise administered. The Company continues to obtain, analyze, and interpret guidance as it is issued and will revise its estimates as additional information becomes available. Any legislative changes, including any other new or proposed U.S. Department of the Treasury regulations that have yet to be issued, may result in income tax adjustments, which could be material to our provision for income taxes and effective tax rate in the period any such changes are enacted. The Company\u2019s income (loss) before provision for (benefit from) income taxes for the years ended July 31, 2019, 2018 and 2017 is as follows (in thousands):\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "f910c358d3c1f98a87b6fa6deb09e922" + }, + { + "question": "What would be the percentage change in the total allowance for credit loss between 2018 and 2019 if the total allowance for credit loss in 2018 was $100 million instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n allowance_2018 = 100\n allowance_2019 = 126\n\n # Do math calculation to get the answer\n answer = (allowance_2019 - allowance_2018) / allowance_2018 * 100\n \n return answer", + "ground_truth": 26.0, + "question_id": "compshort-testmini-187", + "paragraphs": [ + "\n||||CREDIT LOSS ALLOWANCES||\n||Lease Receivables|Loan Receivables|Financed Service Contracts|Total|\n|Allowance for credit loss as of July 28, 2018|$135|$60|$10|$205|\n|Provisions (benefits)|(54)|11|27|(16)|\n|Recoveries (write-offs), net|(14)|\u2014|(28)|(42)|\n|Foreign exchange and other|(21)|\u2014|\u2014|(21)|\n|Allowance for credit loss as of July 27, 2019|$46|$71|$9|$126|\n (c) Allowance for Credit Loss Rollforward The allowances for credit loss and the related financing receivables are summarized as follows (in millions):\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "e2994ec6a8e5a5dc8467b94fddad9477" + }, + { + "question": "What would be the percentage change in the shares of common stock repurchased between fiscal 2018 and 2019 if the number of shares repurchased in 2019 is increased by 5,000? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n shares_repurchased_2018 = 74880\n shares_repurchased_2019 = 75113\n additional_shares = 5000\n \n # Do math calculation to get the answer\n new_shares_repurchased_2019 = shares_repurchased_2019 + additional_shares\n percentage_change = ((new_shares_repurchased_2019 - shares_repurchased_2018) / shares_repurchased_2018) * 100\n \n return percentage_change", + "ground_truth": 6.988514957264957, + "question_id": "compshort-testmini-188", + "paragraphs": [ + "\n|Period|(a) Total Number of Shares (or Units) Purchased|(b) Average Price Paid per Share (or Unit)|(c) Total Number of Shares (or Units) Purchased as Part of Publicly Announced Plans or Programs|(d) Maximum Number (or Approximate Dollar Value) of Shares (or Unites) that May Yet Be Purchased Under the Plans or Programs*|\n|July 1-31, 2019|293|$ 99.35|293|74,706|\n|August 1 - 31, 2019|39,769|107.71|39,769|34,937|\n|September 1 - 30, 2019|91|75.51|91|34,846|\n|Total|40,153|$ 107.58|40,153|34,846|\n REPURCHASE OF COMPANY SHARES The Company repurchased a total of 75,113 and 74,880 shares of its common stock during fiscal 2019 and fiscal 2018, respectively, for cash totaling approximately $7.5 million and $7.7 million, respectively. All repurchased shares were recorded in treasury stock at cost. At September 2019, 34,846 shares of the Company\u2019s common shares remained authorized for repurchase in either the open market or privately negotiated transactions, as previously approved by the Company\u2019s Board of Directors. In October 2019, our Board of Directors renewed the repurchase authorization for up to 75,000 shares of the Company\u2019s common stock. During the fourth quarter of fiscal 2019, the Company repurchased shares of its common stock for cash totaling approximately $4.3 million. The following table summarizes these repurchases made by or on behalf of our Company or certain affiliated purchasers of shares of our common stock for the quarterly period ended September 30, 2019: * In October 2019 and subsequent to the end of fiscal 2019, our Board of Directors authorized purchases of up to\n75,000 shares of our Company\u2019s common stock in open market or negotiated transactions. Management was\ngiven discretion to determine the number and pricing of the shares to be purchased, as well as the timing of any\nsuch purchases.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "39e06d2c5fc9c0a4411132bfca751584" + }, + { + "question": "What would be the percentage change in the shares from 31 December 2018 to 31 December 2019 if the amount in 2019 is now 12.0 million? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n shares_2018 = 11.2\n shares_2019_new = 12.0\n \n # Do math calculation to get the answer\n answer = (shares_2019_new - shares_2018) / shares_2018 * 100\n \n return answer", + "ground_truth": 7.1428571428571495, + "question_id": "compshort-testmini-189", + "paragraphs": [ + "\n|||2019||2018|\n||Shares million|\u00a3m|Shares million|\u00a3m|\n|At 1 January|11.2|37.0|11.6|39.1|\n|Acquisitions|0.2|0.1|0.6|0.9|\n|Disposals|(1.1)|(3.5)|(1.0)|(3.0)|\n|At 31 December|10.3|33.6|11.2|37.0|\n 29 Employee Share Ownership Plan (ESOP) The cost of shares in intu properties plc held by the Trustee of the ESOP operated by the Company is accounted for as a deduction from equity. The purpose of the ESOP is to acquire and hold shares which will be transferred to employees in the future under the Group\u2019s employee incentive arrangements as described in note 7 including joint ownership of shares in its role as Trustee of the Joint Share Ownership Plan. During 2019, no dividends in respect of these shares have been waived by agreement (2018: \u00a31.6 million).\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "b315a56c2f49e6f573bf9d99db0b8e90" + }, + { + "question": "What would the change in the number of RSUs and cash-based awards outstanding at the end of the year in 2019 from 2018 be if the amount in 2019 was 15,340 thousand instead? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n outstanding_2019 = 15340\n outstanding_2018 = 14840\n \n # Do math calculation to get the answer\n answer = outstanding_2019 - outstanding_2018\n \n return answer", + "ground_truth": 500.0, + "question_id": "compshort-testmini-190", + "paragraphs": [ + "\n||Year-ended 31 March 2019||Year-ended 31 March 2018||\n||Number|WASP|Number|WASP|\n|Restricted share units|000\u2019s|\u00a3 pence|000\u2019s|\u00a3 pence|\n|Outstanding at the start of the year|14,840|316.09|15,350|215.92|\n|Awarded|8,749|478.44|6,337|453.14|\n|Forfeited|(1,421)|426.11|(1,421)|284.15|\n|Released|(6,822)|309.77|(5,426)|218.49|\n|Outstanding at the end of the year|15,346|401.27|14,840|316.09|\n Restricted Share Units The following table illustrates the number and WASP on date of award, and movements in, restricted share units (\u201cRSUs\u201d) and cash-based awards granted under the 2015 LTIP: RSUs and cash-based awards have a vesting period between two to five years, with no award vesting within the first 12 months of the grant.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "8395c53037b4e220c5037c561f6b217c" + }, + { + "question": "What would be the percentage change in Other assets due to the adjustments if the balance on April 1 was $90 million instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n initial_balance = 71.8\n adjusted_balance = 90\n\n # Do math calculation to get the answer\n answer = ((adjusted_balance - initial_balance) / initial_balance) * 100\n\n return answer", + "ground_truth": 25.348189415041787, + "question_id": "compshort-testmini-191", + "paragraphs": [ + "\n||Balance as of||Adjustments from||Balance as of|\n||March 31, 2018|ASC 606|ASU 2016-01|ASU 2016-16|April 1, 2018|\n|ASSETS||||||\n|Accounts receivable, net|$563.7|$340.1|$\u2014|$\u2014|$903.8|\n|Inventories|$476.2|$(5.1)|$\u2014|$\u2014|$471.1|\n|Other current assets|$119.8|$17.2|$\u2014|$\u2014|$137.0|\n|Long-term deferred tax assets|$100.2|$(23.1)|$\u2014|$1,579.4|$1,656.5|\n|Other assets|$71.8|$\u2014|$\u2014|$(24.1)|$47.7|\n|LIABILITIES||||||\n|Accrued liabilities|$229.6|$404.2|$\u2014|$\u2014|$633.8|\n|Deferred income on shipments to distributors|$333.8|$(333.8)|$\u2014|$\u2014|$\u2014|\n|Long-term deferred tax liability|$205.8|$16.8|$\u2014|$(1.1)|$221.5|\n|Other long-term liabilities|$240.9|$\u2014|$\u2014|$(1.7)|$239.2|\n|STOCKHOLDERS' EQUITY||||||\n|Accumulated other comprehensive loss|$(17.6)|$\u2014|$(1.7)|$\u2014|$(19.3)|\n|Retained earnings|$1,397.3|$241.9|$1.7|$1,558.1|$3,199.0|\n During the three months ended June 30, 2018, the Company adopted ASU 2016-18-Statement of Cash Flows: Restricted Cash. This standard requires that the statement of cash flows explain the change during the period in total cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The standard has been applied using a retrospective transition method to each period presented. The adoption of this standard did not have a material impact on the Company's financial statements. The following table summarizes the opening balance sheet adjustments related to the adoption of the New Revenue Standard, ASU 2016-01-Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, and ASU 2016-16-Intra-Entity Transfers of Assets Other Than Inventory (in millions):\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "89be50b290c9b267a2e46c53c6d9b63d" + }, + { + "question": "What would be the percentage change in share-based compensation for sales and marketing between 2018 and 2019 if the compensation expense in 2019 is increased by 15%? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n sbc_2019 = 31156\n sbc_2018 = 20807\n increase_percent = 0.15\n\n # Do math calculation to get the answer\n sbc_2019 += sbc_2019 * increase_percent\n answer = (sbc_2019 - sbc_2018) / sbc_2018 * 100\n\n return answer", + "ground_truth": 72.19877925698083, + "question_id": "compshort-testmini-192", + "paragraphs": [ + "\n|||Year ended December 31,||\n||2019|2018|2017|\n|Cost of revenues|$8,741|$4,982|$3,735|\n|Research and development|23,132|14,975|9,550|\n|Sales and marketing|38,325|27,324|16,015|\n|General and administrative|31,156|20,807|12,760|\n|Total share-based compensation expense|$101,354|68,088|42,060|\n Note 11. Share-Based Compensation A summary of share-based compensation expense recognized in the Company\u2019s Consolidated Statements of Operations is as follows (in thousands):\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "79ec90c09688ecab5cbddc33283f6c22" + }, + { + "question": "What would be the change in Non-marketable equity and other investments between 2017 and 2018 if Non-marketable equity and other investments in 2018 was $20 million instead? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n non_marketable_equity_2018 = 20\n non_marketable_equity_2017 = -46\n \n # Do math calculation to get the answer\n answer = non_marketable_equity_2018 - non_marketable_equity_2017\n \n return answer", + "ground_truth": 66.0, + "question_id": "compshort-testmini-193", + "paragraphs": [ + "\n|||Years Ended||2019 vs. 2018|\n||July 27, 2019|July 28, 2018|July 29, 2017|Variance in Dollars|\n|Gains (losses) on investments, net:|||||\n|Available-for-sale debt investments|$(13)|$(242)|$(42)|$229|\n|Marketable equity investments|(3)|529|(45)|(532)|\n|Non-marketable equity and other investments|6|11|(46)|(5)|\n|Net gains (losses) on investments|(10)|298|(133)|(308)|\n|Other gains (losses), net|(87)|(133)|(30)|46|\n|Other income (loss), net|$(97)|$165|$(163)|$(262)|\n Other Income (Loss), Net The components of other income (loss), net, are summarized as follows (in millions): The total change in net gains (losses) on available-for-sale debt investments was primarily attributable to lower realized losses as a result of market conditions, and the timing of sales of these investments. The total change in net gains (losses) on marketable equity investments was attributable to market value fluctuations and the timing of recognition of gains and losses. The change in net gains (losses) on non-marketable equity and other investments was primarily due to lower realized gains, partially offset by higher unrealized gains. The change in other gains (losses), net was primarily driven by higher donation expense in the prior year.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "bfccc8403ac51feb831c69116ce4281f" + }, + { + "question": "What would be the percentage change in revenues between 2018 and 2019 if revenues in 2019 was $2,000 million instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n revenues_2019 = 2000\n revenues_2018 = 1114.0\n \n # Do math calculation to get the answer\n answer = (revenues_2019 - revenues_2018) / revenues_2018 * 100\n \n return answer", + "ground_truth": 79.53321364452424, + "question_id": "compshort-testmini-194", + "paragraphs": [ + "\n|(in millions, except per share data)|2019|2018|2017|\n|Revenues|$1,177.2|$1,114.0|$1,051.6|\n|Adjusted Revenues(1)|$1,177.7|$1,116.5|$1,056.1|\n|Earnings before equity in losses of unconsolidated affiliates|$182.8|$168.5|$254.2|\n|Net earnings(2)|$108.8|$168.5|$254.2|\n|Net earnings margin|9.2%|15.1%|24.2%|\n|Net earnings attributable to Black Knight|$108.8|$168.5|$182.3|\n|Net earnings attributable to Black Knight, per diluted share|$0.73|$1.14|$1.47|\n|Adjusted Net Earnings(1)|$295.4|$277.9|$209.6|\n|Adjusted EPS(1)|$1.99|$1.87|$1.38|\n|Adjusted EBITDA(1)|$583.4|$542.5|$505.8|\n|Adjusted EBITDA Margin(1)|49.5%|48.6%|47.9%|\n (1) For a description and reconciliation of non-GAAP financial measures presented in this document, please see the Non-GAAP Financial Measures page, or visit the Black Knight Investor Relations website at https://investor.blackknightinc.com. (2) In 2019, the effect of our indirect investment in The Dun and Bradstreet Corporation was a reduction of Net earnings of $73.9 million primarily due to the effect of its purchase accounting adjustments, restructuring charges and other non-operating charges. In 2017, Net earnings includes a one-time, non-cash net tax benefit of $110.9 million related to the revaluation of our deferred income tax assets and liabilities as a result of the Tax Cuts and Jobs Act of 2017 (the \u201cTax Reform Act\u201d).\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "7f7b009ebaaa05db22c2a75dcdde4eef" + }, + { + "question": "What would the change in the amount under Foreign in 2019 from 2018 be if the amount in 2019 was $55,000 thousand instead? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n foreign_2019 = 55000\n foreign_2018 = 65935\n \n # Do math calculation to get the answer\n answer = foreign_2019 - foreign_2018\n \n return answer", + "ground_truth": -10935.0, + "question_id": "compshort-testmini-195", + "paragraphs": [ + "\n|||Years Ended September 30,||\n||2019|2018|2017|\n|||(in thousands)||\n|United States|$ (535)|$ (51,049)|$ (70,566)|\n|Foreign|52,881|65,935|59,484|\n|Total|$ 52,346|$ 14,886|$ (11,082)|\n NOTE 13\u2014INCOME TAXES On December 22, 2017, the U.S. government enacted the Tax Act, which includes provisions for Global Intangible Low-Tax Income (GILTI) under which taxes on foreign income are imposed on the excess of a deemed return on tangible assets of foreign subsidiaries. Consistent with accounting guidance, we have elected to account for the tax on GILTI as a period cost and thus have not adjusted any net deferred tax assets of our foreign subsidiaries in connection with the Tax Act. Due to the complexity of the Tax Act, the Securities and Exchange Commission issued guidance in SAB 118 which clarified the accounting for income taxes under ASC 740 if certain information was not yet available, prepared or analyzed in reasonable detail to complete the accounting for income tax effects of the Tax Act. SAB 118 provided for a measurement period of up to one year after the enactment of the Tax Act, during which time the required analyses and accounting must be completed. During fiscal year 2018, we recorded provisional amounts for the income tax effects of the changes in tax law and tax rates, as reasonable estimates were determined by management during this period. These amounts did not change in fiscal year 2019. The SAB 118 measurement period ended on December 22, 2018. Although we no longer consider these amounts to be provisional, the determination of the Tax Act\u2019s income tax effects may change following future legislation or further interpretation of the Tax Act based on the publication of recently proposed U.S. Treasury regulations and guidance from the Internal Revenue Service and state tax authorities. Income (loss) from continuing operations before income taxes includes the following components (in thousands):\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "84e98c4a66cb5406e475ce2ba4ec9ea6" + }, + { + "question": "What would be the change in Intrinsic value of exercises between 2017 and 2018 if the Intrinsic value of exercises in 2017 was $30 million instead? (in million)", + "python_solution": "def solution():\n # Define variables name and value\n intrinsic_value_2018 = 37\n intrinsic_value_2017 = 30\n \n # Do math calculation to get the answer\n answer = intrinsic_value_2018 - intrinsic_value_2017\n \n return answer", + "ground_truth": 7.0, + "question_id": "compshort-testmini-196", + "paragraphs": [ + "\n|||Year Ended||\n||April 26, 2019|April 27, 2018|April 28, 2017|\n|Intrinsic value of exercises|$ 31|$ 37|$ 26|\n|Proceeds received from exercises|$ 25|$ 88|$ 60|\n|Fair value of options vested|$ 2|$ 8|$ 15|\n Stock Options Additional information related to our stock options is summarized below (in millions):\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "f0c2040f5f2ecf2a24229fe828befa00" + }, + { + "question": "What would the percentage change in Buildings and building equipment in 2019 from 2018 be if the amount in 2019 was $510.0 million instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n buildings_2019 = 510.0\n buildings_2018 = 500.0\n \n # Do math calculation to get the answer\n answer = (buildings_2019 - buildings_2018) / buildings_2018 * 100\n \n return answer", + "ground_truth": 2.0, + "question_id": "compshort-testmini-197", + "paragraphs": [ + "\n||June 30,||\n|($ in millions)|2019|2018|\n|Land|$35.6|$34.8|\n|Buildings and building equipment|512.9|500.0|\n|Machinery and equipment|2,183.6|2,129.0|\n|Construction in progress|150.7|83.6|\n|Total at cost|2,882.8|2,747.4|\n|Less: accumulated depreciation and amortization|1,516.6|1,434.0|\n|Total property, plant, and equipment|$1,366.2|$1,313.4|\n 7. Property, Plant and Equipment Property, plant and equipment consisted of the following components at June 30, 2019 and 2018:\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "35fb7180d859d2818498c8d7f4688e6f" + }, + { + "question": "What would the percentage change in the cash at bank be if the amount in 2019 was $100.0 million instead? (in percent)", + "python_solution": "def solution():\n # Define variables name and value\n cash_at_bank_2019 = 100.0\n cash_at_bank_2018 = 57.7\n \n # Do math calculation to get the answer\n answer = (cash_at_bank_2019 - cash_at_bank_2018) / cash_at_bank_2018 * 100\n \n return answer", + "ground_truth": 73.31022530329288, + "question_id": "compshort-testmini-198", + "paragraphs": [ + "\n||2019|2018|\n||$ million|$ million|\n|Cash at bank|103.9|57.7|\n|Short-term bank deposits|79.3|63.9|\n||183.2|121.6|\n 22. Cash and cash equivalents Cash at bank earns interest at floating interest rates. Of the total cash and cash equivalents balance, $79.3 million (2018 $63.9 million) is callable at notice of three months or less at the date of investment. Short-term bank deposits are made for varying periods of between one day and three months depending on the cash requirements of the Group and earn interest at the short-term deposit rates appropriate for the term of the deposit and currency. At the end of 2019, the currency split of cash and cash equivalents was US Dollar 78 per cent (2018 83 per cent), Sterling 11 per cent (2018 8 per cent) and other currencies 11 per cent (2018 9 per cent). For the purposes of the cash flow statement, cash and cash equivalents comprise the above amounts.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "e8c08e89cc73dfd35066e3c7b8880f05" + }, + { + "question": "What would be the change in the cost of revenue between 2017 and 2018 if the cost of revenue in 2017 was $160,000 thousand instead? (in thousand)", + "python_solution": "def solution():\n # Define variables name and value\n cost_of_revenue_2017 = 160000\n cost_of_revenue_2018 = 160439\n \n # Do math calculation to get the answer\n answer = cost_of_revenue_2018 - cost_of_revenue_2017\n \n return answer", + "ground_truth": 439.0, + "question_id": "compshort-testmini-199", + "paragraphs": [ + "\n||||Year Ended December 31,|||\n|Selected Consolidated Statements of Operations Data:|2019|2018|2017|2016|2015|\n|Total revenue|$529,646|$414,673|$325,887|$263,865|$173,457|\n|Cost of revenue (exclusive of depreciation and amortization)|248,580|160,439|89,708|79,145|36,506|\n|Total costs and expenses|408,693|261,883|180,288|144,054|80,351|\n|Operating profit|120,953|152,790|145,599|119,811|93,106|\n|Total other income (expense), net|(32,105)|(19,276)|(6,931)|4,653|713|\n|Income before income tax expense|88,848|133,514|138,668|124,464|93,819|\n|Income tax expense (benefit)|(7,125)|5,534|\u2014|\u2014|\u2014|\n|Net income|95,973|127,980|138,668|124,464|93,819|\n|Net income attributable to noncontrolling interests|63,993|103,724|N/A|N/A|N/A|\n|Net income attributable to GreenSky, Inc.|31,980|24,256|N/A|N/A|N/A|\n|Earnings per share of Class A common stock(1):||||||\n|Basic|$0.52|$0.43|N/A|N/A|N/A|\n|Diluted|$0.49|$0.41|N/A|N/A|N/A|\n ITEM 6. SELECTED FINANCIAL DATA (Dollars in thousands, except per share data and unless otherwise indicated) The Selected Consolidated Statements of Operations Data for the years ended December 31, 2019, 2018 and 2017 and the Selected Consolidated Balance Sheet Data as of December 31, 2019 and 2018 were derived from our Consolidated Financial Statements included in Item 8 of this Form 10-K. The Selected Consolidated Statements of Operations Data for the years ended December 31, 2016 and 2015 and the Selected Consolidated Balance Sheet Data as of December 31, 2017 and 2016 were derived from our audited Consolidated Financial Statements not included in this Form 10-K. Our historical results are not necessarily indicative of the results to be expected in the future. You should read the following financial information together with the information under Item 7 \"Management's Discussion and Analysis of Financial Condition and Results of Operations\" and the Consolidated Financial Statements and related notes included in Item 8. GS Holdings and GSLLC are our predecessors for accounting purposes and, accordingly, amounts prior to the Reorganization Transactions and IPO represent the historical consolidated operations of either GS Holdings or GSLLC and its subsidiaries. The amounts as of December 31, 2019 and 2018 and during the period from May 24, 2018 through December 31, 2019 represent those of consolidated GreenSky, Inc. and its subsidiaries. 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 to the Notes to Consolidated Financial Statements in Item 8 for further information on our organization. (1) Basic and diluted earnings per share of Class A common stock are applicable only for the period from May 24, 2018 through December 31, 2019, which is the period following the Reorganization Transactions and IPO. See Note 2 to the Notes to Consolidated Financial Statements in Item 8 for further information.\n" + ], + "table_evidence": [ + 0 + ], + "paragraph_evidence": [ + 0 + ], + "source": "tathqa", + "original_question_id": "79d408c2059e35b4ed0b9bbf93490b59" + } +] \ No newline at end of file