FangyuLei/tatqa huggingface dataset:
Year-ended
Year-ended
31 March 2019
31 March 2018
Weighted average share price ($ cents)
676.10
628.23
Weighted average exercise price ($ cents)
558.54
516.70
Expected volatility
54.91%
38.20%
Expected life of options (years)
1.69
2.08
Risk free rate
1.56%
1.49%
Dividend yield
0.81%
0.70%
share options .
the fair value of equity-settled share options granted is measured as at the date of grant using a black-scholes model taking into account the terms and conditions upon which the options were granted .
the following table illustrates the weighted average inputs into the black-scholes model in the year : .
the weighted average fair value of options granted during the year was $ cents 220 .
53 -2018 : $ cents 185 .
33 .
the expected volatility reflects the assumption that the historical share price volatility is indicative of future trends which may not necessarily be the actual outcome .
an increase in the expected volatility will increase the estimated fair value .
the expected life of the options is based on historical data and is not necessarily indicative of exercise patterns that may occur .
the expected life used in the model has been adjusted based on the director ’ s best estimate taking into account the effects of exercise restrictions non-transferability and behavioural considerations .
an increase in the expected life will increase the estimated fair value .

Question: What is the expected life of the options based on?
Answer: historical data and is not necessarily indicative of exercise patterns that may occur. The expected life used in the model has been adjusted, based on the Director’s best estimate, taking into account the effects of exercise restrictions, non-transferability and behavioural considerations. An increase in the expected life will increase the estimated fair value.
CONSOLIDATED
2019 $
2018 $
Short-term employee benefits
3,728,367
2,780,820
Post-employment benefits
151,851
184,614
Share-based payments
651,748
320,560
Termination benefits
367,015
841,940
4,898,981
4,127,934
section 5 : our people .
we are working to attract and retain employees with the skills and passion to best serve our markets .
this section provides information about our employee benefits obligations .
it also includes details of our employee share plans and compensation paid to key management personnel .
5 .
1 key management personnel compensation .
key management personnel -kmp refers to those who have authority and responsibility for planning directing and controlling the activities of the group .
for a list of key management personnel and additional disclosures refer to the remuneration report on pages 38 to 53 .
kmp aggregate compensation .
during the financial years 2019 and 2018 the aggregate compensation provided to kmp was as follows : .
other transactions with our kmp and their related parties .
during the financial years 2019 and 2018 apart from transactions disclosed in note 7 .
2 of the financial report there were no other transactions with our kmp and their related parties .

Question: What is the percentage change in short-term employee benefits from 2018 to 2019?
Answer: 34.07
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Balance at the beginning of the period
$2,720
$1,342
$8,531
Current period tax position increases
—
2,950
—
Decreases from settlements with tax authorities
—
(191)
(10,865)
Decreases due to lapse in applicable statute of limitations
—
(1,310)
(466)
Foreign currency translation increases (decreases)
(9)
(71)
4,142
Balance at the end of the period
$2,711
$2,720
$1,342
during the year ended december 31 2019 the company completed a reorganization of certain of its foreign subsidiaries that resulted in the derecognition of the related deferred tax assets for net operating losses which were subject to a valuation allowance .
as a result the company reduced both its net operating loss deferred tax assets and valuation allowance by approximately $ 19 .
7 million .
the company accrued $ 2 .
7 million as of both december 31 2019 and 2018 excluding penalties and interest for the liability for unrecognized tax benefits which was included in “ long-term income tax liabilities ” in the accompanying consolidated balance sheets .
had the company recognized these tax benefits approximately $ 2 .
7 million along with the related interest and penalties would have favorably impacted the effective tax rate in both 2019 and 2018 .
the company does not anticipate that any of the unrecognized tax benefits will be recognized in the next twelve months .
the company recognizes interest and penalties related to unrecognized tax benefits in the provision for income taxes .
the company had $ 1 .
1 million and $ 0 .
6 million accrued for interest and penalties as of december 31 2019 and 2018 respectively .
of the accrued interest and penalties at december 31 2019 and 2018 $ 0 .
6 million and $ 0 .
4 million respectively relate to statutory penalties .
the amount of interest and penalties net included in the provision for income taxes in the accompanying consolidated statements of operations for the years ended december 31 2019 2018 and 2017 was $ 0 .
4 million $ 0 .
7 million and $ -9 .
5 million respectively .
the tabular reconciliation of the amounts of unrecognized net tax benefits is presented below -in thousands : .

Question: What was the change in the Balance at the end of the period in 2019 from 2018?
Answer: -9
As of December 31,
As of December 31,
As of December 31,
As of December 31,
As of December 31,
2019
2018
2017
2016
2015
Balance sheet and other data:
Cash and cash equivalents
$119,629
$146,061
$96,329
$140,634
$128,358
Working capital
167,879
152,793
119,433
150,485
131,971
Total assets
557,799
440,985
371,641
261,245
226,095
Total long-term obligations
115,143
88,126
94,311
30,297
26,885
Total stockholders' equity
355,651
277,589
232,827
191,249
170,131
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 ’ s 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 .
“ legal proceedings .
” 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 ’ s 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 .

Question: What was the percentage change in the total assets between 2018 and 2019?
Answer: 26.49
2019
2018
2017
Qualified Plan:
Interest cost
$19,825
$19,463
$19,889
Expected return on plan assets
(26,334)
(26,467)
(26,811)
Actuarial loss
2,754
3,331
4,455
Net periodic benefit credit
$(3,755)
$(3,673)
$(2,467)
SERP:
Service cost
$—
$490
$855
Interest cost
3,080
2,894
2,850
Actuarial loss
1,207
1,538
1,659
Amortization of unrecognized prior service cost
115
146
153
Net periodic benefit cost
$4,402
$5,068
$5,517
Postretirement health plans:
Interest cost
$997
$955
$1,003
Actuarial (gain) loss
(159)
(27)
162
Net periodic benefit cost
$838
$928
$1,165
net periodic benefit cost — the components of the fiscal year net periodic benefit cost were as follows -in thousands : .
changes in presentation — as discussed in note 1 nature of operations and summary of significant accounting policies we adopted asu 2017-07 during the first quarter of 2019 using the retrospective method which changed the financial statement presentation of service costs and the other components of net periodic benefit cost .
the service cost component continues to be included in operating income ; however the other components are now presented in a separate line below earnings from operations captioned “ other pension and post-retirement expenses net ” in our consolidated statements of earnings .
further in connection with the adoption plan administrative expenses historically presented as a component of service cost are now presented as a component of expected return on plan assets .
the prior year components of net periodic benefit costs and assumptions on the long-term rate of return on assets have been recast to conform to current year presentation .
prior service costs are amortized on a straight-line basis from date of participation to full eligibility .
unrecognized gains or losses are amortized using the “ corridor approach ” under which the net gain or loss in excess of 10 % of the greater of the pbo or the market-related value of the assets if applicable is amortized .
for our qualified plan actuarial losses are amortized over the average future expected lifetime of all participants expected to receive benefits .
for our serp actuarial losses are amortized over the expected remaining future lifetime for inactive participants and for our postretirement health plans actuarial losses are amortized over the expected remaining future lifetime of inactive participants expected to receive benefits .

Question: For SERP, what is the average actuarial loss for the years 2017-2019?
Answer: 1468
BELL WIRELESS
BELL  WIRELINE
BELL  MEDIA
BCE
Balance at January 1, 2018
3,032
4,497
2,899
10,428
Acquisitions and other
16
182
32
230
Balance at December 31, 2018
3,048
4,679
2,931
10,658
Acquisitions and other
–
(6)
15
9
Balance at December 31, 2019
3,048
4,673
2,946
10,667
note 19 goodwill .
the following table provides details about the changes in the carrying amounts of goodwill for the years ended december 31 2019 and 2018 .
bce ’ s groups of cgus correspond to our reporting segments .

Question: What is the change in the Balance comparing January 1, 2018 and December 31, 2019 for BCE?
Answer: 239
Year Ended June 30,
Year Ended June 30,
Year Ended June 30,
2019
2018
2017
Weighted–average fair value of options granted
$8.39
$7.58
$7.06
Weighted-average assumptions used:
Expected volatility
25.72%
26.95%
28.32%
Risk–free interest rate
2.57%
2.18%
1.46%
Expected dividend yield
1.54%
1.50%
1.43%
Expected life (in years)
4.44
4.38
4.51
Forfeiture rate (based on historical rates)
6%
6%
5%
Average exercise share price
$38.81
$34.60
$31.75
Derived service period (in years)*
N/A
N/A
1.79
for the periods indicated the weighted-average fair value of options and weighted-average assumptions were as follows : .
* options valued using monte carlo valuation method .
as of june 30 2019 the total compensation cost related to the unvested stock option awards not yet recognized was approximately $ 24 .
1 million which will be recognized over a weighted-average period of approximately 3 .
0 years .
no cash was used by us to settle equity instruments granted under share-based compensation arrangements in any of the periods presented .
we have not capitalized any share-based compensation costs as part of the cost of an asset in any of the periods presented .
for the year ended june 30 2019 cash in the amount of $ 35 .
6 million was received as the result of the exercise of options granted under share-based payment arrangements .
the tax benefit realized by us during the year ended june 30 2019 from the exercise of options eligible for a tax deduction was $ 2 .
9 million .
for the year ended june 30 2018 cash in the amount of $ 54 .
4 million was received as the result of the exercise of options granted under share-based payment arrangements .
the tax benefit realized by us during the year ended june 30 2018 from the exercise of options eligible for a tax deduction was $ 1 .
5 million .
for the year ended june 30 2017 cash in the amount of $ 20 .
8 million was received as the result of the exercise of options granted under share-based payment arrangements .
the tax benefit realized by us during the year ended june 30 2017 from the exercise of options eligible for a tax deduction was $ 2 .
2 million .

Question: How much was the tax benefit realised by the company during the year ended June 30, 2019?
Answer: $1.5 million
Name
Fees Earned or Paid in Cash ($)
Stock Awards ($) (1)
Option Awards ($)
All Other Compensation ($) (2)
Total ($)
Robert D. Rosenthal
95,000
40,000
-
25,900
160,900
Chad M. Lindbloom
95,00
40,000
-
13,800
148,800
Paul S. Pearlman
65,000
40,000
-
850
105,850
Lawrence Reinhold
65,000
40,000
-
850
105,850
non-management director compensation in fiscal 2019 .
the non-management directors received the following compensation during fiscal 2019 : .
-1 this column represents the fair value of the stock award on the grant date determined in accordance with the provisions of asc 718 .
as per sec rules relating to executive compensation disclosure the amounts shown exclude the impact of forfeitures related to service based vesting conditions .
for additional information regarding assumptions made in calculating the amount reflected in this column please refer to note 10 to our audited consolidated financial statements included in our annual report on form 10-k for fiscal 2019 .
-2 dividend equivalent payments on unvested restricted stock .

Question: What is the total compensation received by Robert D. Rosenthal and Chad M. Lindbloom respectively during fiscal 2019?
Answer: 160,900 148,800
July 31, 2019 
July 31, 2018
Exercise of stock options to purchase common stock
216,727
537,064
Vesting of restricted stock awards
2,384,673
2,932,155
Shares available for grant under stock plans
24,776,361
21,592,494
Total common stock reserved for issuance
27,377,761
25,061,713
common stock reserved for issuance .
as of july 31 2019 and 2018 the company was authorized to issue 500000000 shares of common stock with a par value of $ 0 .
0001 per share and of these 82140883 and 80611698 shares of common stock were issued and outstanding respectively .
per the terms of the company ’ s 2011 stock plan on january first of each year an additional number of shares equal to up to 5 % of the number of shares of common stock issued and outstanding on the preceding december 31st is added to the company ’ s 2011 stock plan reserve .
as of july 31 2019 and 2018 the company had reserved shares of common stock for future issuance as follows : .
in march 2018 the company completed a public offering of 2628571 shares of its common stock .
the public offering price of the shares sold in the offering was $ 87 .
50 per share .
no shares were sold by the company ’ s stockholders in this public offering .

Question: What was the Exercise of stock options to purchase common stock in 2019 and 2018 respectively?
Answer: 216,727 537,064
2019
2018
Beginning balance
$65,542
$22,173
Provision charged to expense
29,849
55,152
Deductions
(40,352)
(11,783)
Ending balance
55,039
$65,542
accounts receivable .
accounts receivable are uncollateralized customer obligations due under normal trade terms .
the company records allowances for doubtful accounts based on customer-specific analysis and general matters such as current assessment of past due balances and economic conditions .
the company writes off accounts receivable when they become uncollectible .
the allowance for doubtful accounts was $ 55039 and $ 65542 at december 31 2019 and 2018 respectively .
management identifies a delinquent customer based upon the delinquent payment status of an outstanding invoice generally greater than 30 days past due date .
the delinquent account designation does not trigger an accounting transaction until such time the account is deemed uncollectible .
the allowance for doubtful accounts is determined by examining the reserve history and any outstanding invoices that are over 30 days past due as of the end of the reporting period .
accounts are deemed uncollectible on a case-by-case basis at management ’ s discretion based upon an examination of the communication with the delinquent customer and payment history .
typically accounts are only escalated to “ uncollectible ” status after multiple attempts at collection have proven unsuccessful .
the allowance for doubtful accounts for the years ended december 31 are as follows : .

Question: Which year has the higher deductions?
Answer: 2019
Net additions (losses)
% of penetration(2)
% of penetration(2)
% of penetration(2)
Years ended
Years ended
Years ended
Years ended
Years ended
August 31,
August 31,
August 31,
August 31,
August 31,
2019
2019
2018(1)
2019
2018
Primary service units
1,810,366
(56,552)
(55,849)
Internet service customers
788,243
5,966
14,173
44.7
44.7
Video service customers
649,583
(39,185)
(37,035)
36.8
39.3
Telephony service customers
372,540
(23,333)
(32,987)
21.1
22.6
customer statistics .
-1 excludes adjustments related to the migration to the new customer management system implemented during the third quarter of fiscal 2018 .
-2 as a percentage of homes passed .
during the third quarter of fiscal 2018 the canadian broadband services segment implemented a new customer management system replacing 22 legacy systems .
while the customer management system was still in the stabilization phase contact center congestion resulted in lower services activations during most of the fourth quarter of fiscal 2018 and the first quarter of 2019 .
contact center and marketing operations had returned to normal at the end of the first quarter of 2019 .
variations of each services are also explained as follows : .
internet fiscal 2019 internet service customers net additions stood at 5966 compared to 14173 for the prior year mainly due to : • the ongoing interest in high speed offerings ; • the sustained interest in bundle offers ; and • the increased demand from internet resellers ; partly offset by • competitive offers in the industry ; and • contact center congestion during the stabilization period of the new customer management system .
video fiscal 2019 video service customers net losses stood at 39185 compared to 37035 for the prior year as a result of : • highly competitive offers in the industry ; • a changing video consumption environment ; and • contact center congestion during the stabilization period of the new customer management system ; partly offset by • customers ' ongoing interest in digital advanced video services ; and • customers ' interest in video services bundled with fast internet offerings .
telephony fiscal 2019 telephony service customers net losses amounted to 23333 compared to 32987 for the prior year mainly due to : • technical issues with telephony activations following the implementation of the new customer management system which were resolved at the end of the first quarter ; • increasing wireless penetration in north america and various unlimited offers launched by wireless operators causing some customers to cancel their landline telephony services for wireless telephony services only ; partly offset by • growth in the business sector ; and • more telephony bundles due to additional promotional activity in the second half of fiscal 2019 .
distribution of customers at august 31 2019 69 % of the canadian broadband services segment ' s customers enjoyed " double play " or " triple play " bundled services .

Question: What were the net additions of the internet customers in 2019?
Answer: 5,966
December 31,
December 31,
2018
2019
Current
154,607
171,866
Overdue <30 days
8,802
19,977
Overdue 31-60 days
2,258
2,076
Overdue 61-120 days
3,507
1,599
Overdue >120 days
4,276
4,017
Total
173,450
199,535
note 9 .
accounts receivable .
a significant percentage of our accounts receivable is derived from sales to a limited number of large multinational semiconductor device manufacturers located throughout the world .
in order to monitor potential expected credit losses we perform ongoing credit evaluations of our customers ’ financial condition .
the carrying amount of accounts receivable is as follows : .

Question: How does the company monitor potential expected credit losses?
Answer: perform ongoing credit evaluations of our customers’ financial condition
Secured loans excluding deposits
Unsecured loans
Deposits
Total Indebtedness
Note 1
Note 2
Note 3
Indebtedness at the beginning of the financial year
i) Principal Amount
44
181
3
228
ii) Interest due but not paid
-
-
-
-
iii) Interest accrued but not due
-
-
-
-
Total (i+ii+iii)
44
181
3
228
Change in Indebtedness during the financial year
• Addition
-
-
1
1
• Reduction
(5)
(181)
-
(186)
Net change
(5)
(181)
1
(185)
Indebtedness  at the end  of the financial year
i) Principal amount
39
-
4
43
ii) Interest due but not paid
-
-
-
-
iii) Interest accrued but not due
-
-
-
-
Total (i+ii+iii)
39
-
4
43
v .
indebtedness .
indebtedness of the company including interest outstanding / accrued but not due for payment .
notes : .
1 .
secured loans excluding deposits of ` 39 crore as at march 31 2019 represents obligations under finance lease including current portion of obligations .
2 .
opening balance as at april 1 2018 of unsecured loans represent bank overdraft of ` 181 crore .
3 .
deposits represent amounts received from lessee for the premises given on sub-lease and from vendors for contracts to be executed .

Question: What is the percentage change in indebtedness at the beginning and the end of the financial year?
Answer: 81.14