708 extractive question-and-answer pairs built from 22nd Annual Report 2021-22, published by shipmin.gov.in. The source is a 155-page publication. Source-evidenced topics include kamarajar port limited, chennai port authority, 22nd annual report, 2021-22, sunil paliwal, pm gati shakti scheme, container terminal – phase ii, iocl captive jetty. Every answer is a verbatim span of text the source prints, and each row carries the passage it sits in, its offset in that passage, the source quote, the page and the location in the document, so any row can be checked against the original. Question types in the export: 489 factual, 54 list, 52 table, 51 summary, 41 definition, 20 relationship, 1 comparison. 167 of the 708 pairs (23.6%) ask explanatory questions; the remaining 541 are factual or table-based questions. 96.75% of rows pass the corpus quality gate.
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# One-time install: pip install desidata
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import desidata
df = desidata.load("www-shipmin-gov-in-9d5225243d94157a4cd997f57d838acc")
df.head()First 10 of 708 rows
| question | answer | context | answer_start | question_type | knowledge_quality_score | source_document | source_quote | source_page | source_location | confidence | validation_status |
|---|---|---|---|---|---|---|---|---|---|---|---|
| What are the conclusions based on in the auditor’s report? | based on the audit evidence obtained up to the date of our auditor’s report | If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in thefinancial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue asa going concern. | 246 | definition | 1.000 | https://www.shipmin.gov.in/sites/default/files/22nd%20Annual%20Report%202021-22.pdf | Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. | 85 | page=85,block=0 | 0.850 | valid |
| What defines an asset as a qualifying asset? | an asset that necessarily takes a substantial period of time to get ready for its intended use or sale | The Company recognises other borrowing costs as an expense in the period in which it incurs them. A qualifying asset is an asset that necessarily takes a substantial period of time to get ready for its intended use or sale. ‘To the extent the Company borrows generally and uses them for the purpose of obtaining a qualifying asset, amount of borrowing cost eligible for capitalization is computed by applying a capitalization rate to the expenditure incurred. | 120 | definition | 1.000 | https://www.shipmin.gov.in/sites/default/files/22nd%20Annual%20Report%202021-22.pdf | A qualifying asset is an asset that necessarily takes a substantial period of time to get ready for its intended use or sale. | 107 | page=107,block=1 | 0.850 | valid |
| What determines the recoverable amount of an asset? | the higher of fair value less costs of disposal and value in use | An impaitment loss is recognized immediately in Statement of Profit and Loss. Recoverable amount is the higher of fair value less costs of disposal and value in use. In assessing value in use, the estimated futute cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. | 100 | definition | 1.000 | https://www.shipmin.gov.in/sites/default/files/22nd%20Annual%20Report%202021-22.pdf | Recoverable amount is the higher of fair value less costs of disposal and value in use. | 110 | page=110,block=15 | 0.850 | valid |
| What happens to dissenting members’ views during a majority decision? | carried through while the dissenting members’ views are captured and recorded as part of the minutes, if any | Adequate notice is given to all directors to schedule the Board Meetings, Agenda and detailed notes on Agenda were sent at least seven days in advance and a system exists for seeking and obtaining further information and clarifications on the agenda items before the meeting and for meaningful participation at the meeting. Majority decision is carried through while the dissenting members’ views are captured and recorded as part of the minutes, if any. We further report that based on our limited review of the compliance mechanism established by the Company, there appear adequate systems and processes in the 65 65 | 345 | definition | 1.000 | https://www.shipmin.gov.in/sites/default/files/22nd%20Annual%20Report%202021-22.pdf | Majority decision is carried through while the dissenting members’ views are captured and recorded as part of the minutes, if any. | 65 | page=65,block=2 | 0.850 | valid |
| What happens when discounting is applied to provisions? | used, the increase in the provision due to the passage of time is recognised as a finance cost | If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects, when appropriate, the risks specific to the liability. When discounting is used, the increase in the provision due to the passage of time is recognised as a finance cost. | 199 | definition | 1.000 | https://www.shipmin.gov.in/sites/default/files/22nd%20Annual%20Report%202021-22.pdf | When discounting is used, the increase in the provision due to the passage of time is recognised as a finance cost. | 108 | page=108,block=9 | 0.850 | valid |
| What is the definition of an operating cycle? | the time between acquisition of assets for processing and their realization in cash and cash equivalents | All other liabilities are classified as non-current. The operating cycle is the time between acquisition of assets for processing and their realization in cash and cash equivalents. ‘The Company's normal operating cycle is twelve months. | 76 | definition | 1.000 | https://www.shipmin.gov.in/sites/default/files/22nd%20Annual%20Report%202021-22.pdf | The operating cycle is the time between acquisition of assets for processing and their realization in cash and cash equivalents. | 116 | page=116,block=1 | 0.850 | valid |
| What is the purpose of the internal control procedures? | considered sufficient to provide a reasonable assurance as to the integrity and reliability of the Financial Statements | The internal control and governance processes are duly reviewed by the Internal Auditor and the Audit Committee for their adequacy and effectiveness. Internal control procedures are considered sufficient to provide a reasonable assurance as to the integrity and reliability of the Financial Statements. | 182 | definition | 1.000 | https://www.shipmin.gov.in/sites/default/files/22nd%20Annual%20Report%202021-22.pdf | Internal control procedures are considered sufficient to provide a reasonable assurance as to the integrity and reliability of the Financial Statements. | 24 | page=24,block=2 | 0.850 | valid |
| How is basic earnings per equity share calculated? | by dividing the net profit attributable to the equity holders of the company by the weighted average number of equity shares outstanding during the period | Earnings per shate: Basic earnings per equity are computed by dividing the net profit attributable to the equity holders of the company by the weighted average number of equity shares outstanding during the period. Diluted earnings per equity share is computed by dividing the net profit attributable to the equity holders of the company by the weighted average number of equity shares considered for deriving basic earnings per equity share and also the weighted average number of equity shares that could have been issued upon conversion of all dilutive potential equity shares. | 59 | definition | 1.000 | https://www.shipmin.gov.in/sites/default/files/22nd%20Annual%20Report%202021-22.pdf | Earnings per shate: Basic earnings per equity are computed by dividing the net profit attributable to the equity holders of the company by the weighted average number of equity shares outstanding during the period. | 111 | page=111,block=1 | 0.700 | valid |
| How is net debt calculated by the company? | long term and short term borrowings less cash and bank balances | The Company manages its capital and makes adjustment to it in the light of the changes in economic and market conditions. The Company monitors capital using gearing ratio, which is net debt divided by total capital plus net debt. Net debt comprises of long term and short term borrowings less cash and bank balances. Equity includes equity share capital and reserves that ate managed as capital. The gearing at the end of the reporting period was as follows: ‘ Rs.in Lakhs Particulars As at 31" March, | As at 31" March, 2022 2021 Total Debt 70404.10 77334. Less : Cash and cash equivalent 9974111 3201. Net Debt 61032.99 74133. Total Equity 255350.55 235204. | 252 | definition | 1.000 | https://www.shipmin.gov.in/sites/default/files/22nd%20Annual%20Report%202021-22.pdf | Net debt comprises of long term and short term borrowings less cash and bank balances. | 151 | page=151,block=0 | 0.700 | valid |
| What are key audit matters in the context of an auditor's report? | those matters that were of most significance in the audit of the financial statements of the current period | 24. 20: 20: 27. From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditor’s report unless law or regulation prec ludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Report on Other Legal and Regulatory Requirements As required under section 143(5) of the Act, 2013, we give in the Annexure A, our report on the directions/sub-directions issued by the Comptroller and Auditor General of India. | 95 | definition | 1.000 | https://www.shipmin.gov.in/sites/default/files/22nd%20Annual%20Report%202021-22.pdf | From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. |
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| 86 |
| page=86,block=0 |
| 0.700 |
| valid |