FangyuLei/tatqa huggingface dataset:
As of June 30
As of June 30
2019
2018
Fixed income
40%
40%
Equities
55%
55%
Other
5%
5%
Total
100%
100%
the defined benefit pension plan utilizes various investment securities .
generally investment securities are exposed to various risks such as interest rate risks credit risk and overall market volatility .
due to the level of risk associated with certain investment securities it is reasonably possible that changes in the values of investment securities will occur and that such changes could materially affect the amounts reported .
the following table presents the company ’ s target for the allocation of invested defined benefit pension plan assets at june 30 2019 and june 30 2018 : .

Question: Which pension plan assets had the highest allocation at June 30, 2019?
Answer: Equities
December 31, 2019
December 31, 2018
(Dollars in millions)
(Dollars in millions)
Customer receivables(1)
$2,194
2,346
Contract liabilities
1,028
860
Contract assets
130
140
customer receivables and contract balances .
the following table provides balances of customer receivables contract assets and contract liabilities as of december 31 2019 and december 31 2018 : .
-1 gross customer receivables of $ 2 .
3 billion and $ 2 .
5 billion net of allowance for doubtful accounts of $ 94 million and $ 132 million at december 31 2019 and december 31 2018 respectively .
contract liabilities are consideration we have received from our customers or billed in advance of providing goods or services promised in the future .
we defer recognizing this consideration as revenue until we have satisfied the related performance obligation to the customer .
contract liabilities include recurring services billed one month in advance and installation and maintenance charges that are deferred and recognized over the actual or expected contract term which typically ranges from one to five years depending on the service .
contract liabilities are included within deferred revenue in our consolidated balance sheet .
during the years ended december 31 2019 and december 31 2018 we recognized $ 630 million and $ 295 million respectively of revenue that was included in contract liabilities as of january 1 2019 and january 1 2018 respectively .

Question: What is the change in net of allowance for doubtful accounts in 2019 from 2018?
Answer: -38
As of December 31,
As of December 31,
As of December 31,
2017
2018
2019
Employees
Engineers
11,846
11,651
11,328
Technicians
7,432
7,494
7,416
Administrative Staff
798
784
833
Total
20,076
19,929
19,577
as of december 31 2019 we had 19577 employees which included 11328 engineers 7416 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 ’ 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 $ 1133 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 .

Question: What is the criteria for an employee to receive additional bonuses?
Answer: Employees are entitled to receive additional bonuses based on a certain percentage of our allocable surplus income.
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 does BCE's groups of CGUS correspond to?
Answer: reporting segments
Fiscal 2018
Purchase Consideration
Net Tangible Assets Acquired (Liabilities Assumed)
Purchased Intangible Assets
Goodwill
Viptela
$497
$(18)
$180
$335
Springpath
248
(11)
160
99
BroadSoft
2,179
353
430
1,396
Accompany
222
6
55
161
Others (four in total)
72
4
42
26
Total
$3,218
$334
$867
$2,017
fiscal 2018 acquisitions .
allocation of the purchase consideration for acquisitions completed in fiscal 2018 is summarized as follows -in millions : .
on july 31 2017 we completed our acquisition of privately held viptela inc .
- “ viptela ” a provider of software-defined wide area networking products .
revenue from the viptela acquisition has been included in our infrastructure platforms product category .
on september 22 2017 we completed our acquisition of privately held springpath inc .
- “ springpath ” a hyperconvergence software company .
revenue from the springpath acquisition has been included in our infrastructure platforms product category .
on february 1 2018 we completed our acquisition of publicly held broadsoft inc .
- “ broadsoft ” a cloud calling and contact center solutions company .
revenue from the broadsoft acquisition has been included in our applications product category .
on may 10 2018 we completed our acquisition of privately held accompany a provider of an ai-driven relationship intelligence platform .
results from the accompany acquisition has been included in our applications product category .
the total purchase consideration related to our acquisitions completed during fiscal 2018 consisted of cash consideration and vested share-based awards assumed .
the total cash and cash equivalents acquired from these acquisitions was approximately $ 187 million .

Question: What was the difference in Purchase Consideration between Springpath and Broadsoft?
Answer: 1931
Year-ended 31 March 2019
Year-ended 31 March 2018 Restated See note 2
$M
$M
Depreciation of property, plant and equipment
11.8
11.6
Amortisation of intangible assets
16.9
25.2
Research and development expenditure
(143.9)
(140.3)
Operating lease rentals:
Property
14.0
12.5
Other
1.6
1.6
Pension scheme contributions
8.9
8.4
Impairment of trade receivables
0.6
0.6
Net foreign currency differences
(1.5)
6.9
9 profit / -loss on ordinary activities .
the profit -2018 : loss on ordinary activities before taxation is stated after charging : .

Question: What was the amount of Depreciation of property, plant and equipment in 2019?
Answer: 11.8
December 31,
December 31,
2019
2018
Accrued compensation
$38,186
$34,095
Accrued bonus and commissions
27,039
19,835
Accrued vacation
20,647
19,019
Accrued employment taxes
16,468
15,598
Accrued severance and related costs (Note 5)
485
793
Other
6,766
6,473
$109,591
$95,813
note 16 .
accrued employee compensation and benefits .
accrued employee compensation and benefits consisted of the following -in thousands : .

Question: What was the change in Accrued severance and related costs in 2019 from 2018?
Answer: -308
Years ended December 31
Years ended December 31
Years ended December 31
(In millions of dollars)
Note
2019
2018
Interest on borrowings 1
746
709
Interest on post-employment benefits liability
23
11
14
Loss on repayment of long-term debt
21
19
28
(Gain) loss on foreign exchange
(79)
136
Change in fair value of derivative instruments
80
(95)
Capitalized interest
(19)
(20)
Other
21
21
Finance costs before interest on lease liabilities
779
793
Interest expense on lease liabilities
8
61
-
Total finance costs
840
793
1 interest on borrowings includes interest on short-term borrowings and on long-term debt .
foreign exchange and change in fair value of derivative instruments we recognized $ 79 million in net foreign exchange gains in 2019 -2018 – $ 136 million in net losses .
these gains and losses were primarily attributed to our us dollar-denominated commercial paper -us cp program borrowings -see note 17 .
these foreign exchange gains -2018 – losses were partially offset by the $ 80 million loss related to the change in fair value of derivatives -2018 – $ 95 million gain that was primarily attributed to the debt derivatives which were not designated as hedges for accounting purposes we used to substantially offset the foreign exchange risk related to these us dollar-denominated borrowings .
during the year ended december 31 2018 after determining we would not be able to exercise our outstanding bond forward derivatives -bond forwards within the designated time frame we discontinued hedge accounting and reclassified a $ 21 million loss from the hedging reserve within shareholders ’ equity to “ change in fair value of derivative instruments ” within finance costs .
we subsequently extended the bond forwards and redesignated them as effective hedges .
during the year ended december 31 2019 we exercised these bond forwards .
see note 17 for more information on our bond forwards .
note 11 : finance costs .

Question: What is the increase/ (decrease) in Interest on post-employment benefits liability from 2018 to 2019?
Answer: -3
2019
2018
%
%
Discount rate for scheme liabilities
2.45
2.60
CPI inflation
2.35
2.25
RPI inflation
3.45
3.35
Pension increases
Pre 1988 GMP
–
–
Post 1988 GMP
2.10
2.10
Pre 2004 non GMP
5.00
5.00
Post 2004
3.35
3.25
assumptions used .
the last triennial actuarial valuation of the scheme was performed by an independent professional actuary at 30 april 2018 using the projected unit method of valuation .
for the purposes of ias 19 -revised the actuarial valuation as at 30 april 2018 has been updated on an approximate basis to 31 march 2019 .
there have been no changes in the valuation methodology adopted for this year ’ s disclosures compared to the prior year ’ s disclosures .
the principal financial assumptions used to calculate the liabilities under ias 19 -revised are as follows : .
the financial assumptions reflect the nature and term of the scheme ’ s liabilities .

Question: In which year was CPI inflation percentage larger?
Answer: 2019
2019
2018
2017
2016
2015
US$’000
US$’000
US$’000
US$’000
US$’000
Revenue
171,819
140,176
110,865
93,597
80,216
EBITDA
62,721
44,869
33,254
27,430
22,697
EPS
40.57
28.86
21.70
17.89
12.47 1
Profit for the year
52,893
37,489
28,077
23,020
15,398 1
Dividend declared - AU cents
34
27
23
20
16
Share price - AU$
$34.2
22.51
8.57
6.46
4.43
STI Achievement
100% - 150% 2
131%
103%
97%
63%
STI performance hurdles
70% Revenue 30% EBITDA
50% Revenue 50% EBITDA
70% Revenue 30% EBITDA
50% Revenue 50% EBITDA
Different metrics related to subscriber related to subscriber growth, EPS and Product development related to subscriber growth, EPS and Product development related to subscriber growth, EPS and Product development
LTI Achievement
100%
100%
100%
100%
50%
LTI performance hurdles
50% Revenue
EPS
EPS
EPS
50% Subscriber growth 50% EPS
4 .
link between group performance and remuneration outcomes .
the altium remuneration framework is designed to align key employee remuneration to shareholder returns -in the form of capital appreciation and dividends .
the table below shows the group performance on key financial results and performance metrics over the last five years .
altium ’ s remuneration strategy has evolved over the past seven years and we believe that it is linked intrinsically to the success of the group .
strong payout results for sti and lti have reflected the strong financial performance of the group .
in addition sti and lti hurdles have changed over time to better reflect what is most important for group growth .
1 normalised eps and profit for the year excludes deferred tax asset of us $ 77 million recognised on the transfer of core business assets to the usa .
2 the maximum sti payable based on the above performance hurdles is 100 % however based on achievement of individual personal goals the overall achievement level may be modified up to 150 % or down to 0 % .

Question: What is the percentage change in EBITDA from 2017 to 2018?
Answer: 34.93
Fiscal years ended July 31,
Fiscal years ended July 31,
Fiscal years ended July 31,
2019
2018
2017
Domestic
$(1,778)
$(13,501)
$21,723
International
14,230
5,225
6,803
Income (loss) before provision for (benefit from) income taxes
$12,452
$(8,276)
$28,526
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 - “ gilti ” of foreign subsidiaries and a base erosion anti-abuse tax - “ beat ” 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 - “ irs ” 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 ’ s income -loss before provision for -benefit from income taxes for the years ended july 31 2019 2018 and 2017 is as follows -in thousands : .

Question: What was the total Income (loss) before provision for (benefit from) income taxes in 2019?
Answer: $12,452
52 weeks ended
30 Mar 2019
31 Mar 2018
Change
£m
£m
%
Store staffing
1,044.7
1,070.6
-2.4
Other store costs
950.4
992.1
-4.2
Distribution & warehousing
564.6
538.0
4.9
Marketing
155.1
151.6
2.3
Central costs
694.8
698.0
-0.5
Total
3,409.6
3,450.3
-1.2
uk operating costs .
uk operating costs decreased 1 .
2 % .
store closures more than offset the cost of new space and channel shift .
cost savings across the business outweighed inflation related increases .
store staffing costs reduced as savings from store management restructuring closures and other efficiencies more than offset pay inflation .
other store costs reduced driven by lower depreciation due to our closure programme and as a number of assets have reached the end of their useful life which more than offset rent and rates inflation in the year .
the growth in distribution and warehousing costs was largely driven by inflation and the costs of channel shift as well as costs associated with the closure of an equipment warehouse with some offset achieved from improved efficiencies at castle donington .
the increase in marketing costs reflected investments in our food brand and the planned increase in costs in the second half of the year due to the timing of campaigns .
central costs reduced as lower incentive costs year-on-year the benefits of technology transformation programmes and other cost efficiencies more than offset system investment write offs and expenditure on the fuse programme .

Question: What is the operating costs of Distribution & warehousing in 2019 and 2018 respectively?
Answer: 564.6 538.0
Year ended December 31,
Year ended December 31,
Year ended December 31,
2019
2018
2017
Net cash provided by operating activities
$64,846
$72,130
$41,165
Net cash used in investing activities
(296,780)
(83,448)
(26,387)
Net cash provided by financing activities
9,042
397,255
6,783
Effect of exchange rate changes
169
(800)
(724)
Net (decrease) increase in cash, cash equivalents, and restricted cash
$(222,723)
385,137
20,837
liquidity and capital resources .
as of december 31 2019 and 2018 we had cash and cash equivalents of $ 343 .
6 million and $ 566 .
3 million respectively .
we finance our operations primarily through sales to our customers and a majority of our customers are billed monthly .
for customers with annual or multi-year contracts and those who opt for annual invoicing we generally invoice only one annual period in advance and all invoicing occurs at the start of the respective subscription period .
revenue is deferred for such advanced billings .
we also finance our operations from proceeds from issuance of stock under our stock plans and proceeds from issuance of debt .
we believe that our operations and existing liquidity sources will satisfy our cash requirements for at least the next 12 months .
our future capital requirements will depend on many factors including revenue growth and costs incurred to support customer growth acquisitions and expansions sales and marketing research and development increased general and administrative expenses to support the anticipated growth in our operations and capital equipment required to support our growing headcount and in support of our co-location data center facilities .
our capital expenditures in future periods are expected to grow in line with our business .
we continually evaluate our capital needs and may decide to raise additional capital to fund the growth of our business to further strengthen our balance sheet or for general corporate purposes through public or private equity offerings or through additional debt financing .
we also may in the future make investments in or acquire businesses or technologies that could require us to seek additional equity or debt financing .
access to additional capital may not be available or on favorable terms .
the table below provides selected cash flow information for the periods indicated -in thousands .

Question: What is the percentage change in the net cash provided by operating activities between 2018 and 2019?
Answer: -10.1
Years Ended June 30,
Years Ended June 30,
Years Ended June 30,
($ in millions)
2019
2018
2017
Unrealized gains on company owned life insurance contracts and investments held in rabbi trusts
$0.8
$1.5
$1.7
Interest income
0.1
0.3
0.3
Foreign exchange
(0.4)
(0.7)
(0.4)
Pension earnings, interest and deferrals
(0.1)
(2.1)
(23.8)
Pension curtailment
—
—
(0.5)
Other
0.2
0.2
1.2
Total other income (expense), net
$0.6
$(0.8)
$(21.5)
18 .
other income -expense net .
other income -expense net consists of the following : .

Question: In which years is total Other Income (Expense), Net calculated?
Answer: 2019 2018 2017
Year Ended June 30,
Year Ended June 30,
Year Ended June 30,
2019
2018
2017
Domestic income (loss)
$269,331
$238,405
$110,562
Foreign income
171,243
147,721
138,989
Income before income taxes
$440,574
$386,126
$249,551
note 14 — income taxes .
our effective tax rate represents the net effect of the mix of income earned in various tax jurisdictions that are subject to a wide range of income tax rates .
the following is a geographical breakdown of income before the provision for income taxes : .

Question: In what years did Income before income taxes exceed $300,000?
Answer: 2019 2018
Location
Purpose
Square footage 
Termination calendar year
Segment
Aurora, IL
Corporate headquarters, office, distribution and manufacturing
83,000
2020
Dublin, OH
Design center
9,465
2019
ISM
Manchester, NH
IBW office
2,287
2020
IBW
item 2 .
properties .
the company leases the following real property : .
the company executed a three-year lease beginning in october 2017 for approximately 83000 square feet for our aurora illinois headquarters facility .
during fiscal year 2019 the company executed a two-year lease beginning in september 2018 for approximately 2300 square feet for our manchester new hampshire ibw office space .
the company is currently evaluating a replacement lease for the ism design center in ohio .
on april 1 2013 as a result of the kentrox acquisition the company acquired a sixteen acre parcel of land in dublin ohio .
the company sold four acres in april 2015 and is marketing the remaining twelve acres for sale .

Question: When was the start of the lease of the headquarters facility?
Answer: October 2017
As of December 31,
As of December 31,
2019
2018
Accounts receivable, gross
$78,269
$79,902
Less: Allowance for doubtful accounts
(261)
(384)
Accounts receivable, net
$78,008
$79,518
notes to consolidated financial statements -in thousands except for share and per share data .
note 3 — accounts receivable .
the components of accounts receivable are as follows : .

Question: Which years does the table provide information for the components of the accounts receivables for the company?
Answer: 2019 2018
Number of Shares
Weighted-Average Grant-Date
(in thousands)
Fair Value per Share
Outstanding at December 31, 2018
—
$—
Granted(1)
445
22.21
Outstanding at December 31, 2019
445
22.21
performance-based restricted stock units .
performance-based restricted stock units are eligible to vest at the end of each fiscal year in a three-year performance period based on the company ’ s annual growth rate in net sales and non-gaap diluted earnings per share -subject to certain adjustments over a multiple of four times the related results for the fourth quarter of 2018 relative to the growth rates for a peer group of companies for the same metrics and periods .
for the performance-based restricted stock units granted in 2019 60 % of each performance-based award is subject to the net sales metric for the performance period and 40 % is subject to the non-gaap diluted earnings per share metric for the performance period .
the maximum percentage for a particular metric is2 50 % of the target number of units subject to the award related to that metric however vesting of the performance stock units is capped at 30 % and 100 % respectively of the target number of units subject to the award in years one and two respectively of the three-year performance period .
as of december 31 2019 the company believes that it is probable that the company will achieve performance metrics specified in the award agreement based on its expected revenue and non-gaap diluted eps results over the performance period and calculated growth rates relative to its peers ’ expected results based on data available as defined in the award agreement .
a summary of the company ’ s performance-based restricted stock unit activity is as follows : .
-1 number of shares granted is based on the maximum percentage achievable in the performance-based restricted stock unit award .

Question: In which year was outstanding shares less than 200 thousands?
Answer: 2018