FangyuLei/tatqa huggingface dataset:
August 31, 2019
August 31, 2019
As reported
Balance without the adoption of ASU 2014-09
Assets
Contract assets (1)
$911,940
$—
Inventories, net (1)
$3,023,003
$3,761,591
Prepaid expenses and other current assets(1)(2)
$501,573
$514,769
Deferred income taxes(1)
$198,827
$202,791
Liabilities
Contract liabilities(2)(3)
$511,329
$—
Deferred income(2)(3)(4)
$—
$521,035
Other accrued expenses(3)(4)
$1,877,908
$1,868,201
Deferred income taxes(1)
$115,818
$111,304
Equity
Retained earnings(1)(2)
$2,037,037
$1,885,360
18 .
revenue .
effective september 1 2018 the company adopted asu 2014-09 revenue recognition -topic 606 .
the new standard is a comprehensive new revenue recognition model that requires the company to recognize revenue in a manner which depicts the transfer of goods or services to its customers at an amount that reflects the consideration the company expects to receive in exchange for those goods or services .
prior to the adoption of the new standard the company recognized substantially all of its revenue from contracts with customers at a point in time which was generally when the goods were shipped to or received by the customer title and risk of ownership had passed the price to the buyer was fixed or determinable and collectability was reasonably assured -net of estimated returns .
under the new standard the company recognizes revenue over time for the majority of its contracts with customers which results in revenue for those customers being recognized earlier than under the previous guidance .
revenue for all other contracts with customers continues to be recognized at a point in time similar to recognition prior to the adoption of the standard .
additionally the new standard impacts the company ’ s accounting for certain fulfillment costs which include upfront costs to prepare for manufacturing activities that are expected to be recovered .
under the new standard such upfront costs are recognized as an asset and amortized on a systematic basis consistent with the pattern of the transfer of control of the products or services to which to the asset relates .
the following table presents the effect of the adoption of the new revenue guidance on the consolidated balance sheets as of august 31 2019 -in thousands : .
-1 differences primarily relate to the timing of revenue recognition for over time customers and certain balance sheet reclassifications .
-2 differences primarily relate to the timing of recognition and recovery of fulfillment costs and certain balance sheet reclassifications .
-3 included within accrued expenses on the consolidated balance sheets .
-4 differences included in contract liabilities as of september 1 2018 .

Question: What were the contract liabilities as reported?
Answer: $511,329
December 31,
December 31,
2019
2018
Prepaid maintenance
$6,218
$5,888
Prepaid insurance
5,321
4,500
Prepaid software
4,236
3,499
Prepaid rent
421
3,471
Prepaid other
4,672
6,396
$20,868
$23,754
note 10 .
prepaid expenses .
prepaid expenses consisted of the following -in thousands : .

Question: What was the change in prepaid insurance in 2019 from 2018?
Answer: 821
Combined Pension Plan
Post-Retirement Benefit Plans
Medicare Part D Subsidy Receipts
(Dollars in millions)
Estimated future benefit payments:
2020
$971
242
(6)
2021
921
238
(6)
2022
893
232
(6)
2023
868
226
(5)
2024
842
219
(5)
2025-2029
3,813
986
(20)
expected cash flows .
the combined pension plan payments post-retirement health care benefit payments and premiums and life insurance premium payments are either distributed from plan assets or paid by us .
the estimated benefit payments provided below are based on actuarial assumptions using the demographics of the employee and retiree populations and have been reduced by estimated participant contributions .

Question: What is the change in combined pension plan in 2021 from 2020?
Answer: -50
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 value of the bank overdraft as at April 1, 2018?
Answer: `181 crore
Years Ended
July 27, 2019
July 28, 2018
July 29, 2017
Net income .
$11,621
$110
$9,609
Weighted-average shares—basic
4,419
4,837
5,010
Effect of dilutive potential common shares
34
44
39
Weighted-average shares—diluted .
4,453
4,881
5,049
Net income per share—basic .
$2.63
$0.02
$1.92
Net income per share—diluted
$2.61
$0.02
$1.90
Antidilutive employee share-based awards, excluded
55
61
136
19 .
net income per share .
the following table presents the calculation of basic and diluted net income per share -in millions except per-share amounts : .
employee equity share options unvested shares and similar equity instruments granted and assumed by cisco are treated as potential common shares outstanding in computing diluted earnings per share .
diluted shares outstanding include the dilutive effect of in-the-money options unvested restricted stock and restricted stock units .
the dilutive effect of such equity awards is calculated based on the average share price for each fiscal period using the treasury stock method .
under the treasury stock method the amount the employee must pay for exercising stock options and the amount of compensation cost for future service that has not yet recognized are collectively assumed to be used to repurchase shares .

Question: What does diluted shares outstanding include?
Answer: the dilutive effect of in-the-money options, unvested restricted stock, and restricted stock units.
Number of shares
Weighted average exercise price
Weighted average remaining contractual term
Aggregate Intrinsic Value (in thousands)
Outstanding at September 30, 2017
9,376
4.49
-
-
Granted
-
-
-
-
Expired
(1,250)
6.82
-
-
Forfeited
-
-
-
-
Exercised
(4,626)
4.67
-
-
Outstanding at September 30, 2018
3,500
$3.42
-
-
Granted
-
-
-
-
Expired
(500)
$2.99
-
-
Forfeited
-
-
-
-
Exercised
(1,000)
2.99
-
-
Outstanding at September 30, 2019
2,000
$3.75
.98 years
$19
Exercisable at September 30, 2019
2,000
$3.75
.98 years
$19
Vested and expected to vest at September 30, 2019
2,000
$3.75
.98 years
$19
as stock-based compensation expense recognized in the consolidated statements of operations is based on awards ultimately expected to vest expense for grants beginning upon adoption on october 1 2005 has been reduced for estimated forfeitures .
forfeitures are estimated at the time of grant and revised if necessary in subsequent periods if actual forfeitures differ from those estimates .
the forfeiture rates for the years ended september 30 2019 and 2018 were based on actual forfeitures .
no cash was used to settle equity instruments granted under share-base payment arrangements in any of the years in the two-year period ended september 30 2019 .
the following tables provide summary data of stock option award activity : .

Question: What is the amount lost from the expired shares in 2017?
Answer: 8525
March 31,
March 31,
2019
2018
Deferred tax assets:
Deferred income on shipments to distributors
$—
$39.1
Inventory valuation
45.0
10.7
Net operating loss carryforward
94.3
101.1
Capital loss carryforward
9.6
10.6
Share-based compensation
42.4
31.4
Income tax credits
376.5
178.4
Property, plant and equipment
23.6
25.7
Accrued expenses and other
91.4
91.2
Intangible assets
1,608.1
—
Other
12.6
—
Gross deferred tax assets
2,303.5
488.2
Valuation allowances
(332.1)
(204.5)
Deferred tax assets, net of valuation allowances
1,971.4
283.7
Deferred tax liabilities:
Convertible debt
(279.3)
(304.4)
Intangible assets
(721.0)
(66.6)
Other
—
(18.3)
Deferred tax liabilities
(1,000.3)
(389.3)
Net deferred tax asset (liability)
$971.1
$(105.6)
Reported as:
Non-current deferred tax assets
$1,677.2
$100.2
Non-current deferred tax liability
(706.1)
(205.8)
Net deferred tax asset (liability)
$971.1
$(105.6)
the tax effects of temporary differences that give rise to significant portions of the company ' s deferred tax assets and deferred tax liabilities are as follows -amounts in millions : .
in assessing whether it is more likely than not that deferred tax assets will be realized the company considers all available evidence both positive and negative including its recent cumulative earnings experience and expectations of future available taxable income of the appropriate character by taxing jurisdiction tax attribute carryback and carryforward periods available to them for tax reporting purposes and prudent and feasible tax planning strategies .

Question: What was the inventory valuation in 2018?
Answer: 10.7
Date Declared
Record Date
Dividend per Share
Total Amount
Payment Date
(in millions)
November 21, 2019
12/2/2019
$0.250
$273
12/13/2019
August 22, 2019
9/2/2019
0.250
273
9/13/2019
May 23, 2019
6/3/2019
0.250
274
6/14/2019
March 1, 2019
3/12/2019
0.250
273
3/22/2019
November 14, 2018
11/26/2018
0.540
586
12/7/2018
August 21, 2018
8/31/2018
0.540
584
9/14/2018
May 23, 2018
6/4/2018
0.540
588
6/15/2018
February 21, 2018
3/5/2018
0.540
586
3/16/2018
-23 dividends .
our board of directors declared the following dividends payable in 2019 and 2018 : .
the declaration of dividends is solely at the discretion of our board of directors which may change or terminate our dividend practice at any time for any reason without prior notice .
on february 27 2020 our board of directors declared a quarterly cash dividend of $ 0 .
25 per share .

Question: What can the Board of Directors do regarding the declaration of dividends?
Answer: may change or terminate our dividend practice at any time for any reason without prior notice
As of December 31,
As of December 31,
2019
2018
Accrued product-related costs
$4,464
$4,377
Accrued income taxes
7,903
6,914
Accrued property and other taxes
1,574
1,976
Accrued professional fees
1,599
3,350
Contract liabilities
2,877
1,981
Dividends payable
1,299
1,310
Remediation reserves
11,444
11,274
Other accrued liabilities
5,218
6,165
Total accrued expenses and other liabilities
$36,378
$37,347
notes to consolidated financial statements -in thousands except for share and per share data .
note 9 — accrued expenses and other liabilities .
the components of accrued expenses and other liabilities are as follows : .

Question: What were the Remediation reserves in 2019?
Answer: 11,444
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 change for Bell Wireline?
Answer: 0.1%
December 31,
December 31,
2019
2018
Property records database
$60.1
$59.9
Contract assets
37.8
17.0
Right-of-use assets
26.4
—
Deferred compensation plan related assets
15.2
11.1
Unbilled receivables
3.5
5.0
Prepaid expenses
8.1
18.3
Unrealized gains on interest rate swaps
—
6.2
Other
7.7
4.3
Other non-current assets
$158.8
$121.8
-11 other non-current assets .
other non-current assets consist of the following -in millions : .

Question: What were the amount of contract assets in 2019?
Answer: 37.8
Short-Term Incentive Plan
Strategy
Integrate and Transform
Operate
Metrics
2018 & 2019 Weighting
2020 Weighting
Adjusted EBITDA
65%
50%
Free Cash Flow
25%
25%
Revenue
—
15%
Customer Experience
10%
10%
Long-Term Incentive Plan
Strategy
Integrate and Transform
Operate
Metrics
2018 & 2019 Weighting
2020 Weighting
Adjusted EBITDA Run Rate (2 year)
100%
—
Cumulative Adjusted EBITDA (3 year)
—
100%
Relative TSR Modifier (3 year)
—
+/-20%
2020 incentive plan enhancements .
for 2020 we have transitioned into the operation phase of our long-term strategy .
as discussed further in this cd & a following an internal review process extensive discussions with our shareholders and consultation with our executive compensation consultants we revised the design for our 2020 incentive programs to support our strategic priorities as described below : .
• added revenue as metric to our sti plan to encourage and reward top-line performance • changed the metric and performance period for our lti plan to three-year cumulative adjusted ebitda target • added three-year relative tsr modifier as a positive or negative adjustment + / - 20 % for our lti plan .

Question: How many metrics were added under the Long-Term Incentive Plan?
Answer: 2
Adjusted EBITDA
Free cash flow (pre-spectrum)
2019 €m
2018 €m
Growth
2019 €m
Reported (IAS 18 basis)
14,139
14,737
(4.1)%
5,443
Other activity (including M&A)
(95)
(341)
–
Foreign exchange
–
(288)
–
Handset financing and settlements
(198)
(674)
–
Guidance basis
13,846
13,434
3.1%
5,443
2019 financial year guidance .
the adjusted ebitda and free cash flow guidance measures for the year ended 31 march 2019 were forward-looking alternative performance measures based on the group ’ s assessment of the global macroeconomic outlook and foreign exchange rates of € 1 : £ 0 .
87 € 1 : zar 15 .
1 € 1 : try 5 .
1 and € 1 : egp 22 .
1 .
these guidance measures exclude the impact of licence and spectrum payments material one-off tax-related payments restructuring payments changes in shareholder recharges from india and any fundamental structural change to the eurozone .
they also assume no material change to the current structure of the group .
we believe it is both useful and necessary to report these guidance measures to give investors an indication of the group ’ s expected future performance the group ’ s sensitivity to foreign exchange movements and to report actual performance against these guidance measures .
reconciliations of adjusted ebitda and free cash flow to the 2019 financial year guidance basis is shown below .

Question: Between 2018 and 2019, which year has higher adjusted EBITDA, reported (IAS 18 basis)?
Answer: 2018
Year Ended May 31,
Year Ended May 31,
Year Ended May 31,
Year Ended May 31,
(in millions)
2019
2018
2017
Cloud and license:
revenues (1)
$32,582
$32,041
$30,452
Cloud services and license support expenses
3,597
3,441
2,881
Sales and marketing expenses
7,398
7,213
6,770
Margin (2)
$21,587
$21,387
$20,801
Hardware:
revenues
$3,704
$3,994
$4,152
Hardware products and support expenses
1,327
1,547
1,618
Sales and marketing expenses
520
643
825
Margin (2)
$1,857
$1,804
$1,709
Services:
revenues
$3,240
$3,395
$3,359
Services expenses
2,703
2,729
2,661
Margin (2)
$537
$666
$698
Totals:
revenues (1)
$39,526
$39,430
$37,963
Expenses
15,545
15,573
14,755
Margin (2)
$23,981
$23,857
$23,208
the following table presents summary results for each of our three businesses for each of fiscal 2019 2018 and 2017 : .
-1 cloud and license revenues presented for management reporting included revenues related to cloud and license obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our consolidated statements of operations for the periods presented due to business combination accounting requirements .
see note 9 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total consolidated revenues as reported in our consolidated statements of operations .
-2 the margins reported reflect only the direct controllable costs of each line of business and do not include allocations of product development general and administrative and certain other allocable expenses net .
additionally the margins reported above do not reflect amortization of intangible assets acquisition related and other expenses restructuring expenses stock-based compensation interest expense or non-operating income net .
refer to the table below for a reconciliation of our total margin for operating segments to our income before provision for income taxes as reported per our consolidated statements of operations .

Question: Why were revenues related to cloud and license obligations not recognized in the consolidated statements of operations for the periods presented?
Answer: Cloud and license revenues presented for management reporting included revenues related to cloud and license obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our consolidated statements of operations for the periods presented due to business combination accounting requirements
Number of Shares
Weighted Average Grant Date Fair Value
Nonvested shares at March 31, 2016
6,307,742
$36.76
Granted
1,635,655
51.46
Assumed upon acquisition
2,059,524
46.57
Forfeited
(722,212)
43.58
Vested
(2,861,253)
38.60
Nonvested shares at March 31, 2017
6,419,456
42.06
Granted
1,267,536
77.26
Forfeited
(279,051)
49.65
Vested
(1,735,501)
38.00
Nonvested shares at March 31, 2018
5,672,440
50.79
Granted
1,951,408
77.83
Assumed upon acquisition
1,805,680
91.70
Forfeited
(408,242)
73.36
Vested
(2,729,324)
61.51
Nonvested shares at March 31, 2019
6,291,962
$64.81
combined incentive plan information .
rsu share activity under the 2004 plan is set forth below : .
the total intrinsic value of rsus which vested during the years ended march 31 2019 2018 and 2017 was $ 229 .
3 million $ 146 .
0 million and $ 166 .
1 million respectively .
the aggregate intrinsic value of rsus outstanding at march 31 2019 was $ 522 .
0 million calculated based on the closing price of the company ' s common stock of $ 82 .
96 per share on march 29 2019 .
at march 31 2019 the weighted average remaining expense recognition period was 1 .
91 years .

Question: What was the total intrinsic value of RSUs which vested during 2019?
Answer: 229.3
Three months ended August 31,
2019
2018(2)
Change
(in thousands of dollars, except percentages and earnings per share)
$
$
%
Profit for the period from continuing operations
92,403
75,870
21.8
Profit for the period
94,323
74,818
26.1
Profit for the period from continuing operations attributable to owners of the Corporation
87,850
72,753
20.8
Profit for the period attributable to owners of the Corporation
89,770
71,701
25.2
Profit for the period from continuing operations attributable to non-controlling interest(2)
4,553
3,117
46.1
Basic earnings per share from continuing operations
1.78
1.48
20.3
Basic earnings per share
1.82
1.45
25.5
-1 fiscal 2018 was restated to comply with ifrs 15 and to reflect a change in accounting policy as well as to reclassify results from cogeco peer 1 as discontinued operations .
for further details please consult the " accounting policies " and " discontinued operations " sections .
-2 the non-controlling interest represents a participation of 21 % in atlantic broadband ' s results by caisse de d é pot et placement du qu é bec - " cdpq " effective since the metrocast acquisition on january 4 2018 .
fiscal 2019 fourth-quarter profit for the period from continuing operations and profit for the period from continuing operations attributable to owners of the corporation increased by 21 .
8 % and 20 .
8 % respectively as a result of : • higher adjusted ebitda ; and • the decrease in financial expense .
fiscal 2019 fourth-quarter profit for the period and profit for the period attributable to owners of the corporation increased by 26 .
1 % and 25 .
2 % respectively mainly due to a profit for the period from discontinued operations of $ 1 .
9 million due to working capital adjustments during the fourth quarter related to the sale of cogeco peer 1 compared to a loss for the period from discontinued operations of $ 1 .
1 million for the comparable period of the prior year in addition to the elements mentioned above .

Question: How much was the Fiscal 2019 fourth-quarter profit for the period increase from continuing operations?
Answer: 21.8%
2019
2018
£000
£000
Fees payable to the Company’s auditor and its associates for:
The audit of the Company’s annual financial statements
559
382
The audit of the Company’s subsidiaries
533
441
Fees related to the audit of the Company and its subsidiaries
1,092
823
Audit-related assurance services1
64
51
Total fees for audit and audit-related services
1,156
874
Other non-audit assurance services2
534
230
Total fees
1,690
1,104
8 auditor ’ s remuneration .
1 relates to the interim report review of the group and interim reviews of certain subsidiary undertakings .
2 2019 other non-audit assurance services relate primarily to reporting accountants ’ work associated with the potential equity raise not completed .
the reporting accountants ’ work surrounding the potential equity raise not completed includes a working capital report that requires the accountant to have detailed knowledge of the group .
if a firm other than the audit firm were to undertake this work they would require a significant amount of additional time to become familiar with the group .
deloitte was therefore chosen to undertake this work as it was considered to be sensible and more efficient both in terms of time and costs .
2018 other non-audit assurance services included £ 40000 related to reporting accountants ’ work associated with a year end significant change report and £ 190000 related to reporting accountants ’ work in connection with the group ’ s q3 profit estimate which was required at the time due to takeover code rules .
the work surrounding a significant change report and a profit estimate requires the accountant to have detailed knowledge of the group .
if a firm other than the audit firm were to undertake this work they would require a significant amount of additional time to become familiar with the group .
pwc was therefore chosen to undertake this work as it was considered to be sensible and more efficient both in terms of time and costs .
as for all 2019 and 2018 non-audit work consideration was given as to whether deloitte ’ s -2019 and pwc ’ s -2018 independence could be affected by undertaking this work .
it was concluded by the audit committee that this would not be the case .
fees payable by the group ’ s joint ventures in respect of 2019 were £ 156000 -group ’ s share all of which relates to audit and audit-related services -2018 : £ 121000 all of which related to audit and audit-related services .

Question: What were the fees payable by the Group's joint ventures in 2019?
Answer: £156,000