FangyuLei/tatqa huggingface dataset:
Years ended December 31,
Years ended December 31,
Years ended December 31,
Years ended December 31,
2019
2019
2018
2017
Basic weighted-average shares outstanding
103.9
103.2
102.2
Effect of potential common stock:
Common stock awards
1.2
1.2
1.3
Diluted weighted-average shares outstanding
105.1
104.4
103.5
earnings per share — basic earnings per share were calculated using net earnings and the weighted-average number of shares of common stock outstanding during the respective year .
diluted earnings per share were calculated using net earnings and the weighted-average number of shares of common stock and potential common stock associated with stock options outstanding during the respective year .
the effects of potential common stock were determined using the treasury stock method : .
as of and for the years ended december 31 2019 2018 and 2017 there were 0 .
627 0 .
724 and 0 .
478 outstanding stock options respectively that were not included in the determination of diluted earnings per share because doing so would have been antidilutive .

Question: How is basic earning per share calculated?
Answer: using net earnings and the weighted-average number of shares of common stock outstanding during the respective year
2019
2018
$ CHANGE
% CHANGE
Bell Wireless
(5,300)
(5,297)
(3)
(0.1%)
Bell Wireline
(6,942)
(6,946)
4
0.1%
Bell Media
(2,367)
(2,428)
61
2.5%
Inter-segment eliminations
751
738
13
1.8%
Total BCE operating costs
(13,858)
(13,933)
75
0.5%
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 .

Question: What is the percentage of the costs incurred by Bell Wireline out of the total BCE operating costs in 2019?
Answer: 50.09
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Beginning balance
$138,589
$94,148
$68,064
Receipts(1)
159,527
129,153
109,818
Settlements(2)
(262,449)
(181,590)
(127,029)
Fair value changes recognized in cost of revenue(3)
170,368
96,878
43,295
Ending balance
$206,035
$138,589
$94,148
item 7 .
management ' s discussion and analysis of financial condition and results of operations -united states dollars in thousands except per share data and unless otherwise indicated .
fair value change in fcr liability .
the following table reconciles the beginning and ending measurements of our fcr liability and highlights the activity that drove the fair value change in fcr liability included in our cost of revenue .
-1 includes : -i incentive payments from bank partners which is the surplus of finance charges billed to borrowers over an agreedupon portfolio yield a fixed servicing fee and realized net credit losses -ii cash received from recoveries on previously charged-off bank partner loans and -iii the proceeds received from transferring our rights to charged-off receivables -as defined below attributable to previously charged-off bank partner loans .
we consider all monthly incentive payments from bank partners during the period to be related to billed finance charges on deferred interest products until monthly incentive payments exceed total billed finance charges on deferred products which did not occur during any of the periods presented .
-2 represents the reversal of previously billed finance charges associated with deferred payment loan principal balances that were repaid within the promotional period .
-3 a fair value adjustment is made based on the expected reversal percentage of billed finance charges -expected settlements which is estimated at each reporting date .
the fair value adjustment is recognized in cost of revenue in the consolidated statements of operations .

Question: What was the change in the amount of Settlements between 2017 and 2019?
Answer: -135420
(In millions)
(In millions)
(In millions)
(In millions)
Year Ended June 30,
2019
2018
2017
Beginning unrecognized tax benefits
$ 11,961
$ 11,737
$ 10,164
Decreases related to settlements
(316)
(193)
(4)
Increases for tax positions related to the current year
2,106
1,445
1,277
Increases for tax positions related to prior years
508
151
397
Decreases for tax positions related to prior years
(1,113)
(1,176)
(49)
Decreases due to lapsed statutes of limitations
0
(3)
(48)
Ending unrecognized tax benefits
$  13,146
$  11,961
$  11,737
uncertain tax positions .
as of june 30 2019 2018 and 2017 we had accrued interest expense related to uncertain tax positions of $ 3 .
4 billion $ 3 .
0 billion and $ 2 .
3 billion respectively net of income tax benefits .
the provision for -benefit from income taxes for fiscal years 2019 2018 and 2017 included interest expense related to uncertain tax positions of $ 515 million $ 688 million and $ 399 million respectively net of income tax benefits .
the aggregate changes in the gross unrecognized tax benefits related to uncertain tax positions were as follows : .
we settled a portion of the internal revenue service - “ irs ” audit for tax years 2004 to 2006 in fiscal year 2011 .
in february 2012 the irs withdrew its 2011 revenue agents report related to unresolved issues for tax years 2004 to 2006 and reopened the audit phase of the examination .
we also settled a portion of the irs audit for tax years 2007 to 2009 in fiscal year 2016 and a portion of the irs audit for tax years 2010 to 2013 in fiscal year 2018 .
we remain under audit for tax years 2004 to 2013 .
we expect the irs to begin an examination of tax years 2014 to 2017 within the next 12 months .
as of june 30 2019 the primary unresolved issues for the irs audits relate to transfer pricing which could have a material impact on our consolidated financial statements when the matters are resolved .
we believe our allowances for income tax contingencies are adequate .
we have not received a proposed assessment for the unresolved issues and do not expect a final resolution of these issues in the next 12 months .
based on the information currently available we do not anticipate a significant increase or decrease to our tax contingencies for these issues within the next 12 months .
we are subject to income tax in many jurisdictions outside the u .
s .
our operations in certain jurisdictions remain subject to examination for tax years 1996 to 2018 some of which are currently under audit by local tax authorities .
the resolution of each of these audits is not expected to be material to our consolidated financial statements .

Question: How much was the accrued interest expense related to uncertain tax positions as of June 30, 2019?
Answer: As of June 30, 2019, 2018, and 2017, we had accrued interest expense related to uncertain tax positions of $3.4 billion, $3.0 billion, and $2.3 billion, respectively, net of income tax benefits.
Year Ended December 31
Year Ended December 31
Year Ended December 31
2019
2019
2018
Income tax benefit at federal statutory rate
$(2,928)
$(1,692)
Increase (decrease) resulting from:
State tax benefit, net of federal tax effect
(437)
(184)
Effect of change in state tax rate
(26)
146
Change in valuation allowance
3,341
(8,474)
Expirations of net operating losses and application of IRC 382 limitation
7
9,939
Adjustments to deferreds
(29)
321
Other
72
(11)
Income tax expense
$          -
$           45
reconciliations between the amounts computed by applying the u .
s .
federal statutory tax rate to loss before income taxes and income tax expense -benefit follows -in thousands : .
we determined no material liabilities related to uncertain income tax positions existed as of december 31 2019 or 2018 based on our analysis of tax positions taken on income tax returns filed .
although we believe the amounts reflected in our tax returns substantially comply with applicable u .
s .
federal state and foreign tax regulations the respective taxing authorities may take contrary positions based on their interpretation of the law .
a tax position successfully challenged by a taxing authority could result in an adjustment to our provision or benefit for income taxes in the period in which a final determination is made .

Question: What is the average income tax benefit in 2018 and 2019?
Answer: 2310
Fiscal Year Ended January 31,
2019
2018
Level 1
Level 2
Level 3
Total
Total
Insurance contracts
$—
$28.0
$—
$28.0
$53.0
Other investments
—
14.5
—
14.5
17.0
Total assets measured at fair value
$—
$42.5
$—
$42.5
70.0
Cash
4.3
0.2
Investment Fund valued using net asset value
34.0
50.9
Total pension plan assets at fair value
$80.8
$121.1
defined benefit pension plan assets .
the investments of the plans are managed by insurance companies or third-party investment managers selected by autodesk ' s trustees consistent with regulations or market practice of the country where the assets are invested .
investments managed by qualified insurance companies or third-party investment managers under standard contracts follow local regulations and autodesk is not actively involved in their investment strategies .
defined benefit pension plan assets measured at fair value on a recurring basis consisted of the following investment categories at the end of each period as follows : .
the insurance contracts in the preceding table represent the immediate cash surrender value of assets managed by qualified insurance companies .
autodesk does not have control over the target allocation or visibility of the investment strategies of those investments .
insurance contracts and investments held by insurance companies made up 35 % and 44 % of total plan assets as of january 31 2019 and january 31 2018 respectively .
the assets held in the investment fund in the preceding table are invested in a diversified growth fund actively managed by russell investments in association with aon hewitt .
the objective of the fund is to generate capital appreciation on a longterm basis through a diversified portfolio of investments .
the fund aims to deliver equity-like returns in the medium to long term with around two-thirds the volatility of equity markets .
the fair value of the assets held in the investment fund are priced monthly at net asset value without restrictions on redemption .

Question: Who manages Autodesk's pension plans?
Answer: The investments of the plans are managed by insurance companies or third-party investment managers selected by Autodesk's Trustees, consistent with regulations or market practice of the country where the assets are invested.
Payments due between
Total
July 1, 2019— June 30, 2020
July 1, 2020— June 30, 2022
July 1, 2022— June 30, 2024
July 1, 2024 and beyond
Long-term debt obligations (1)
$3,408,565
$147,059
$292,156
$1,045,567
$1,923,783
Operating lease obligations (2)
318,851
72,853
106,394
59,441
80,163
Purchase obligations
11,280
8,364
2,747
169
—
$3,738,696
$228,276
$401,297
$1,105,177
$2,003,946
note 13 — guarantees and contingencies .
we have entered into the following contractual obligations with minimum payments for the indicated fiscal periods as follows : .
-1 includes interest up to maturity and principal payments .
please see note 10 " long-term debt " for more details .
-2 net of $ 30 .
7 million of sublease income to be received from properties which we have subleased to third parties .

Question: In what year range(s) are Operating lease obligations more than $100,000(in thousands)?
Answer: July 1, 2020— June 30, 2022
2019
2018
2018-2019 Dollar Change
(in millions)
(in millions)
(in millions)
Products revenues
$1,887.7
$1,729.6
$158.1
Services revenues
407.3
371.2
36.1
$2,295.0
$2,100.8
$194.2
the breakout of product and service revenues was as follows : .
our product revenues increased $ 158 .
1 million or 9 % in 2019 from 2018 primarily due to higher sales in semiconductor test of testers for 5g infrastructure and image sensors higher sales in storage test of 3 .
5 ” hard disk drive testers and higher demand in industrial automation partially offset by a decrease in sales in semiconductor test automotive and analog test segments .
service revenues increased $ 36 .
1 million or 10 % .
in 2019 and 2018 no single direct customer accounted for more than 10 % of our consolidated revenues .
in 2019 and 2018 our five largest direct customers in aggregate accounted for 27 % and 27 % of our consolidated revenues respectively .
we estimate consolidated revenues driven by huawei technologies co .
ltd .
- “ huawei ” combining direct sales to that customer with sales to the customer ’ s osats accounted for approximately 11 % and 4 % of our consolidated revenues in 2019 and 2018 respectively .
we estimate consolidated revenues driven by another oem customer combining direct sales to that customer with sales to the customer ’ s osats accounted for approximately 10 % and 13 % of our consolidated revenues in 2019 and 2018 respectively .

Question: What was the average services revenues in 2018 and 2019?
Answer: 389.25
€ millions, unless otherwise stated
2019
2018
2017
Profit before tax
4,596
5,600
5,029
Tax expense at applicable tax rate of 26.4% rate of 26.4% (2018: 26.4%; 2017: 26.4%)
1,212
1,478
1,327
Tax effect of:
Foreign tax rates
–209
–147
–403
Changes in tax laws and tax rates
10
0
–212
Non-deductible expenses
116
106
82
Tax-exempt income
–93
–38
–95
Withholding taxes
138
91
131
Research and development and foreign tax credits
–89
–33
–26
Prior-year taxes
80
–17
–26
Reassessment of deferred tax assets, research and development tax credits, and foreign tax credits
48
58
185
Other
13
13
20
Total income tax expense
1,226
1,511
983
Effective tax rate (in %)
26.7
27.0
19.5
the following table reconciles the expected income tax expense computed by applying our combined german tax rate of 26 .
4 % -2018 : 26 .
4 % ; 2017 : 26 .
4 % to the actual income tax expense .
our 2019 combined german tax rate includes a corporate income tax rate of 15 .
0 % -2018 : 15 .
0 % ; 2017 : 15 .
0 % plus a solidarity surcharge of 5 .
5 % -2018 : 5 .
5 % ; 2017 : 5 .
5 % thereon and trade taxes of 10 .
6 % -2018 : 10 .
6 % ; 2017 : 10 .
6 % .
relationship between tax expense and profit before tax .

Question: What was the applicable tax rate in 2018?
Answer: 26.4%
2019
2018
2017
Year ended 31 March
£m
£m
£m
Cash generated from operations
4,687
5,400
6,725
Tax paid
(431)
(473)
(551)
Net cash inflows from operating activities
4,256
4,927
6,174
Net purchase of property, plant and equipment and software
(3,637)
(3,341)
(3,119)
Free cash flow
619
1,586
3,055
Interest received
23
7
7
Interest paid
(531)
(555)
(629)
Add back pension deficit payments
2,024
872
274
Add back net cash flow from specific items
598
828
205
Add back net sale of non-current asset investments
1
19
(20)
Add back prepayments in respect of acquisition of spectrum licence
-
325
-
Remove refund on acquisition of spectrum licence
(21)
-
-
Remove cash tax benefit of pension deficit payments
(273)
(109)
(110)
Normalised free cash flow b
2,440
2,973
2,782
summarised cash flow statement .
cash flow .
we generated a net cash inflow from operating activities of £ 4256m down £ 671m mainly driven by £ 2bn contributions to the bt pension scheme offset by favourable working capital movements .
in line with our outlook normalised free cash flowb was £ 2440m down £ 533m or 18 % driven by increased cash capital expenditure decrease in ebitda and higher tax payments .
free cash flow which includes specific item outflows of £ 598m -2017 / 18 : £ 828m and a £ 273m -2017 / 18 : £ 109m tax benefit from pension deficit payments was £ 619m -2017 / 18 : £ 1586m .
last year also included payments of £ 325m for the acquisition of mobile spectrum .
the spectrum auction bidding took place across the 2017 / 18 and 2018 / 19 financial years .
whilst £ 325m was on deposit with ofcom at 31 march 2018 we went on to acquire spectrum for a total price of £ 304m and the excess deposit balance has since been refunded .
we made pension deficit payments of £ 2024m -2017 / 18 : £ 872m and paid dividends to our shareholders of £ 1504m -2017 / 18 : £ 1523m .
the net cash cost of specific items of £ 598m -2017 / 18 : £ 828m includes restructuring payments of £ 372m -2017 / 18 : £ 189m and regulatory payments of £ 170m -2017 / 18 : £ 267m .
last year also included payments of £ 225m relating to the settlement of warranty claims under the 2015 ee acquisition agreement .
b after net interest paid before pension deficit payments -including the cash tax benefit of pension deficit payments and specific items .

Question: What is the average tax paid for 2017-2019?
Answer: -485
Percent Change
Percent Change
(Dollars in millions)
2019
Actual
Constant
2018
Services Revenues:
Americas
$1,576
-5%
-3%
$1,654
EMEA
1,021
-2%
2%
1,046
Asia Pacific
643
-7%
-4%
695
Total revenues
3,240
-5%
-2%
3,395
Total Expenses (1)
2,703
-1%
2%
2,729
Total Margin
$537
-19%
-18%
$666
Total Margin %
17%
20%
% Revenues by Geography:
Americas
49%
49%
EMEA
31%
31%
Asia Pacific
20%
20%
services business .
we offer services to customers and partners to help to maximize the performance of their investments in oracle applications and infrastructure technologies .
services revenues are generally recognized as the services are performed .
the cost of providing our services consists primarily of personnel related expenses technology infrastructure expenditures facilities expenses and external contractor expenses .
-1 excludes stock-based compensation and certain expense allocations .
also excludes amortization of intangible assets and certain other gaap-based expenses which were not allocated to our operating segment results for purposes of reporting to and review by our codms as further described under “ presentation of operating segments and other financial information ” above .
excluding the effects of currency rate fluctuations our total services revenues decreased in fiscal 2019 relative to fiscal 2018 primarily due to revenue declines in our education services and to a lesser extent our consulting services .
during fiscal 2019 constant currency increases in our emea-based services revenues were offset by constant currency services revenue decreases in the americas and the asia pacific regions .
in constant currency total services expenses increased in fiscal 2019 compared to fiscal 2018 primarily due to an increase in employee related expenses and external contractor expenses associated with investments in our consulting services that support our cloud offerings .
in constant currency total margin and total margin as a percentage of total services revenues decreased during fiscal 2019 relative to fiscal 2018 due to decreased revenues and increased expenses for this business .

Question: What was the difference in percentage revenues by geography in the EMEA relative to the Asia Pacific in 2019?
Answer: 11
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2019
2018
(In thousands)
Revenues
$6,490
$7,859
(Loss) from operations
$(7,488)
$(6,322)
(Loss) from operations as a % of revenues
(115)%
(80)%
asia pacific .
asia pacific net revenues decreased $ 1 .
4 million in 2019 compared to 2018 -see “ revenues ” above .
asia pacific expenses decreased $ 203000 from 2018 to 2019 .
this decrease was primarily due to a $ 503000 decrease of salary expense offset partially by a $ 303000 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 $ 136000 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 $ 127000 for 2018 .

Question: How much did Asia Pacific expenses decrease by from 2018 to 2019?
Answer: $203,000
Year Ended December 31,
Year Ended December 31,
Change
Change
2018
2017
$
%
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
Sales and marketing
$ 69,608
$ 46,998
$ 22,610
48.1%
% of revenue
47%
45%
sales and marketing expense .
sales and marketing expense increased by $ 22 .
6 million in 2018 compared to 2017 .
the increase was primarily due to a $ 20 .
0 million increase in employee- related costs which includes stock-based compensation associated with our increased headcount from 215 employees as of december 31 2017 to 286 employees as of december 31 2018 .
the remaining increase was principally the result of a $ 1 .
8 million increase in trade show and advertising costs and a $ 0 .
8 million increase attributed to office related expenses to support the sales team .
the adoption of asc 606 did not have a material impact on the change in commission expense when compared to year over year .

Question: In which year was Sales and marketing expenses less than 50,000 thousands?
Answer: 2017
As of April 14, 2018
As of April 14, 2019
As of April 12, 2020
As of April 12, 2020
Number of common shares beneficially owned
Number of common shares beneficially owned
Number of common shares beneficially owned
Number of common shares beneficially owned
Name of Beneficial Owner
Hsun Chieh Investment Co., Ltd. (1)
3.50%
3.64%
441,371,000
3.75%
Silicon Integrated Systems Corp.
2.50%
2.35%
285,380,424
2.42%
Directors and executive officers as a group
6.32%
6.67%
832,664,416
7.07%
the following table sets forth information known to us with respect to the beneficial ownership of our common shares as of -i april 12 2020 our most recent record date and -ii as of certain record dates in each of the preceding three years for -1 the stockholders known by us to beneficially own more than 2 % of our common shares and -2 all directors and executive officers as a group .
beneficial ownership is determined in accordance with sec rules .
-1 36 .
49 % owned by united microelectronics corporation as of march 31 2020 .
none of our major stockholders have different voting rights from those of our other stockholders .
to the best of our knowledge we are not directly or indirectly controlled by another corporation by any foreign government or by any other natural or legal person severally or jointly .
for information regarding our common shares held or beneficially owned by persons in the united states see “ item 9 .
the offer and listing — a .
offer and listing details — market price information for our american depositary shares ” in this annual report .

Question: What is the increase/ (decrease) in number of common shares beneficially owned of Directors and executive officers as a group from April 14, 2018 to April 14, 2019?
Answer: 0.35
June 30, 2019
June 30, 2018
2013 Equity Incentive Plan shares available for grant
8,462
9,957
Employee stock options and awards outstanding
10,455
12,060
2014 Employee Stock Purchase Plan
10,085
5,365
Total shares reserved for issuance
29,002
27,382
shares reserved for issuance .
the following are shares reserved for issuance -in thousands : .

Question: What was the amount of Employee stock options and awards outstanding in 2018?
Answer: 12,060