FangyuLei/tatqa huggingface dataset:
NUMBER OF ESP SHARES
2019
2018
Unvested contributions, January 1
1,120,426
1,039,030
Contributions (1)
623,705
671,911
Dividends credited
57,083
56,926
Vested
(523,359)
(501,089)
Forfeited
(153,657)
(146,352)
Unvested contributions, December 31
1,124,198
1,120,426
description of the plans .
esp .
the esp is designed to encourage employees of bce and its participating subsidiaries to own shares of bce .
each year employees can choose to have a certain percentage of their eligible annual earnings withheld through regular payroll deductions for the purchase of bce common shares .
in some cases the employer also will contribute a percentage of the employee ’ s eligible annual earnings to the plan up to a specified maximum .
dividends are credited to the participant ’ s account on each dividend payment date and are equivalent in value to the dividends paid on bce common shares .
the esp allows employees to contribute up to 12 % of their annual earnings with a maximum employer contribution of 2 % .
employer contributions to the esp and related dividends are subject to employees holding their shares for a two-year vesting period .
the trustee of the esp buys bce common shares for the participants on the open market by private purchase or from treasury .
bce determines the method the trustee uses to buy the shares .
at december 31 2019 4360087 common shares were authorized for issuance from treasury under the esp .
the following table summarizes the status of unvested employer contributions at december 31 2019 and 2018 .
-1 the weighted average fair value of the shares contributed was $ 60 in 2019 and $ 55 in 2018 .

Question: What is the percentage of unvested contributions on December 31 2019 out of the common shares authorized for issuance from treasury under the ESP?
Answer: 25.78
2019
2018
2017
Moody’s / S&P credit rating of counterparty
£m
£m
£m
Aa2/AA and above
2,522
2,575
1,444
Aa3/AA–
1,376
313
208
A1/A+a
1,145
651
952
A2/Aa
649
628
370
A3/A–a
50
180
204
Baa1/BBB+a
75
59
561
Baa2/BBB and below a
160
207
86
5,977
4,613
3,825
the credit quality and credit concentration of cash equivalents current asset investments and derivative financial assets are detailed in the tables below .
where the opinion of moody ’ s and standard & poor ’ s -s & p differ the lower rating is used .
a we hold cash collateral of £ 638m -2017 / 18 : £ 492m 2016 / 17 : £ 702m in respect of derivative financial assets with certain counterparties .
the concentration of credit risk for our trading balances is provided in note 17 which analyses outstanding balances by customerfacing unit .
where multiple transactions are undertaken with a single financial counterparty or group of related counterparties we enter into netting arrangements to reduce our exposure to credit risk by making use of standard international swaps and derivatives association -isda documentation .
we have also entered into credit support agreements with certain swap counterparties whereby on a daily weekly and monthly basis the fair value position on notional £ 3289m of long dated cross-currency swaps and interest rate swaps is collateralised .
the related net cash inflow during the year was £ 129m -2017 / 18 : outflow £ 220m 2016 / 17 : inflow £ 100m .
the collateral paid and received is recognised within current asset investments and loans and other borrowings respectively .

Question: In which year(s) is A1/A+a less than 1,000 million?
Answer: 2018 2017
2019
2018
Per cent
$ million
$ million
change
Employee remuneration costs1
220.5
208.9
5.6
Distributions to shareholders2
28.6
54.8
(47.8)
Adjusted operating profit3
92.9
77.1
20.5
relative importance of the spend on pay .
the following table shows the total expenditure on pay for all of the company ’ s employees compared to distributions to shareholders by way of dividend .
in order to provide context for these figures adjusted operating profit is also shown .
notes .
1 .
remuneration social security costs pension and other related costs and expense of share-based payment -see note 8 to the consolidated financial statements .
2 .
dividends declared and paid in the year include a special dividend paid in 2018 -see note 12 of the consolidated financial statements .
removing the special dividend would give a figure for 2018 of $ 24 .
9 million with an increase of 14 .
86 per cent to the 2019 figure of $ 28 .
6 million .
3 .
before exceptional items acquisition related costs acquired tangible asset amortisation and share-based payment amounting to $ 4 .
3 million in total -2018 $ 19 .
6 million -see note 3 of the consolidated financial statements .

Question: What do the distributions to shareholders include?
Answer: Dividends declared and paid in the year include a special dividend paid in 2018
Year ended December 31
Year ended December 31
Year ended December 31
Year ended December 31
Year ended December 31
(EUR million)
2018
2018
2019
2019
United States
175.9
21.5%
339.5
26.4%
Europe
165.6
20.2%
126.2
9.8%
Asia
476.6
58.3%
818.2
63.7%
818.1
100.0%
1,283.9
100.0%
revenue .
the sales cycle from quotation to shipment for our front-end equipment generally takes several months depending on capacity utilization and the urgency of the order .
usually acceptance is within four months after shipment .
the sales cycle is longer for equipment that is installed at the customer ’ s site for evaluation prior to sale .
the typical trial period ranges from six months to two years after installation .
our revenues are concentrated in asia the united states and europe .
the following table shows the geographic distribution of our revenue for 2018 and 2019 : .

Question: What is the average annual total revenue for all regions for 2018 and 2019?
Answer: 1051
2019
2018
2017
At 31 March
£m
£m
£m
Current
Trade payables
4,141
3,991
4,205
Other taxation and social security
564
704
704
Other payables
387
456
672
Accrued expenses
630
492
382
Deferred income a
68
1,525
1,474
5,790
7,168
7,437
18 .
trade and other payables significant accounting policies that apply to trade and other payables we initially recognise trade and other payables at fair value which is usually the original invoiced amount .
we subsequently carry them at amortised cost using the effective interest method .
a deferred income recognised in prior periods has substantially been reclassified to contract liabilities on adoption of ifrs 15 see notes 1 and 2 .
the remaining balance includes £ 51m -2017 / 18 : £ 132m 2016 / 17 : £ 71m current and £ 586m -2017 / 18 : £ 404m 2016 / 17 : £ 375m non-current liabilities relating to the broadband delivery uk programme for which grants received by the group may be subject to re-investment or repayment depending on the level of take-up .
b other payables relate to operating lease liabilities and deferred gains on a 2001 sale and finance leaseback transaction .

Question: What was the impact on deferred income on on adoption of IFRS 15?
Answer: Deferred income recognised in prior periods has substantially been reclassified to contract liabilities on adoption of IFRS 15
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(In thousands)
2019
2018
2017
Beginning balance as of January 1
$ 19,821
$ 10,939
$ 10,616
Increases for tax positions related to the current year
1,240
8,977
640
Decreases for tax positions related to prior years
0
0
(146)
Increases for tax positions related to prior years
95
367
153
Decreases relating to settlements with taxing authorities
0
0
0
Increases acquired in business acquisitions
0
540
0
Foreign currency translation
3
(5)
10
Reductions due to lapsed statute of limitations
(555)
(997)
(334)
Ending balance as of December 31
$ 20,604
$ 19,821
$ 10,939
changes in the amounts of unrecognized tax benefits were as follows : .
we had gross unrecognized tax benefits of $ 20 .
6 million and $ 19 .
8 million as of december 31 2019 and 2018 respectively .
if the current gross unrecognized tax benefits were recognized the result would be an increase in our income tax benefit of $ 20 .
7 million and $ 19 .
6 million respectively .
these amounts are net of accrued interest and penalties relating to unrecognized tax benefits of $ 0 .
4 million and $ 0 .
2 million respectively .
we believe that it is reasonably possible that $ 0 .
2 million of our currently remaining unrecognized tax benefits may be recognized by the end of 2020 as a result of a lapse of the applicable statute of limitations .

Question: What is the change in Beginning balance as of January 1 between 2019 and 2018?
Answer: 8882
Year Ended December 31,
Year Ended December 31,
2019
2018
Total revenue
$529,646
$414,673
Total costs and expenses
408,693
261,883
Operating profit
120,953
152,790
Total other income (expense), net
(22,297)
(19,276)
Net income
$98,656
$133,514
greensky inc .
notes to consolidated financial statements — -continued -united states dollars in thousands except per share data unless otherwise stated .
the following table reflects the impact of consolidation of gs holdings into the consolidated statements of operations for the years indicated .

Question: What was the total revenue in 2018?
Answer: 414,673
Year Ended
Year Ended
Year Ended
April 26, 2019
April 27, 2018
April 28, 2017
Cost of product revenues
$ 4
$ 3
$ 4
Cost of hardware maintenance and other services revenues
10
10
13
Sales and marketing
67
68
84
Research and development
48
49
59
General and administrative
29
31
35
Total stock-based compensation expense
$ 158
$ 161
$ 195
Income tax benefit for stock-based compensation
$ 15
$ 29
$ 41
stock-based compensation expense .
stock-based compensation expense is included in the consolidated statements of operations as follows -in millions : .
as of april 26 2019 total unrecognized compensation expense related to our equity awards was $ 285 million which is expected to be recognized on a straight-line basis over a weighted-average remaining service period of 2 .
1 years .

Question: What would be the total unrecognized compensation expense related to the company's equity awards?
Answer: $285 million
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: What was the difference in total expenses in 2019 and 2017?
Answer: 790
Fiscal Year End
Fiscal Year End
2019
2018
(in millions)
(in millions)
Raw materials
$  260
$  276
Work in progress
739
656
Finished goods
837
925
Inventories
$ 1,836
$  1,857
6 .
inventories .
inventories consisted of the following : .

Question: What was the amount of Inventories in 2019?
Answer: $ 1,836
Year Ended
Year Ended
Year Ended
January 3, 2020
December 28, 2018
December 29, 2017
Weighted average grant-date fair value
$11.89
$13.85
$11.53
Expected term (in years)
4.4
4.7
4.7
Expected volatility
24.3%
26.6%
29.7%
Risk-free interest rate
2.4%
2.6%
1.9%
Dividend yield
2.2%
2.0%
2.5%
stock options .
stock options are granted with exercise prices equal to the fair market value of leidos ' common stock on the date of grant and for terms not greater than ten years .
stock options have a term of seven years and a vesting period of four years except for stock options granted to the company ' s outside directors which have a vesting period of the earlier of one year from grant date or the next annual meeting of stockholders following grant date .
the fair value of the company ' s stock option awards is estimated on the date of grant using the black-scholes- merton option-pricing model .
the fair value of the company ' s stock option awards to employees are expensed on a straight-line basis over the vesting period of four years except for stock options granted to the company ' s outside directors which is recognized over the vesting period of one year or less .
during fiscal 2017 the company ceased the usage of peer group volatility as an input into its blended approach to measure expected volatility and increased the reliance on historical volatility .
the revised blended approach includes the company ' s weighted average historical and implied volatilities .
the company continued the use of this approach during fiscal 2018 and fiscal 2019 .
the risk-free rate is derived using the yield curve of a zero-coupon u .
s .
treasury bond with a maturity equal to the expected term of the stock option on the grant date .
during fiscal 2017 and fiscal 2018 leidos utilized the simplified method for the expected term which represented an appropriate period of time that the options granted were expected to remain outstanding between the weighted-average vesting period and end of the respective contractual term .
upon re-examining the company ' s exercise history the methodology used to calculate the expected term changed in fiscal 2019 .
based on actual historical settlement data the midpoint scenario is utilized with a one-year grant date filter assumption for outstanding options .
the company uses historical data to estimate forfeitures and was derived in the same manner as in the prior years presented .
the weighted average grant-date fair value and assumptions used to determine fair value of stock options granted for the periods presented were as follows : .

Question: In which year was Weighted average grant-date fair value less than 13.00?
Answer: 2020 2017
Fiscal Year
Fiscal Year
2019
2018
Audit fees
$55,000
$54,550
Audit-related fees
$-
$-
Tax Fees
$-
$-
All other fees
-
$-
Total
55,000
$54,550
item 14 .
principal accounting fees and services .
the following table sets forth the fees for services provided and reasonably expected to be billed by malone bailey llp .
the following is a summary of the fees billed to the company for professional services rendered for the fiscal years ended december 31 2019 and 2018 .
audit fees : for the fiscal years ended december 31 2019 and 2018 the aggregate audit fees billed by our independent auditors were for professional services rendered for audits and quarterly reviews of our consolidated financial statements and assistance with reviews of registration statements and documents filed with the sec .
audit-related fees : audit-related fees are for assurance and other activities not explicitly related to the audit of our financial statements .
tax fees : for the fiscal years ended december 31 2019 and 2018 there were no tax fees respectively .
all other fees : for the fiscal years ended december 31 2019 and 2018 there were $ 0 and $ 0 respectively .
audit committee pre-approval policies and procedures .
the audit committee oversees and monitors our financial reporting process and internal control system reviews and evaluates the audit performed by our registered independent public accountants and reports to the board any substantive issues found during the audit .
the audit committee is directly responsible for the appointment compensation and oversight of the work of our registered independent public accountants .
the audit committee convenes on a quarterly basis to approve each quarterly filing and an annual basis to review the engagement of the company ’ s external auditor .
the audit committee has considered whether the provision of audit-related fees tax fees and all other fees as described above is compatible with maintaining marcum llp ’ s and malone bailey llp ’ s independence and has determined that such services for fiscal years 2019 and 2018 respectively were compatible .
all such services were approved by the audit committee pursuant to rule 2-01 of regulation s-x under the exchange act to the extent that rule was applicable .

Question: Which year has the higher audit fees?
Answer: 2019
As of
(In thousands)
December 29, 2019
December 30, 2018
Equity investments with readily determinable fair value:
Enphase Energy, Inc
$173,908
$36,225
Total equity investments with readily determinable fair value
173,908
36,225
Equity investments without readily determinable fair value:
Project entities
2,677
2,951
Other equity investments without readily determinable fair value
5,859
5,859
Total equity investments without readily determinable fair value
8,536
8,810
Equity investments with fair value option:
SunStrong Capital Holdings, LLC
8,000
8,831
SunStrong Partners, LLC
9,500
—
8point3 Solar Investco 3 Holdings, LLC
—
—
Total equity investment with fair value option
17,500
8,831
Equity method investments
Huansheng Corporation
26,533
32,784
Project entities
125
2,044
Total equity method investments
26,658
34,828
Total equity investments
$226,602
$88,694
note 10 .
equity investments .
our equity investments consist of equity investments with readily determinable fair value investments without readily determinable fair value equity investments accounted for using the fair value option and equity method investments .
our share of earnings -losses from equity investments accounted for under the equity method is reflected as ‘ ‘ equity in earnings -losses of unconsolidated investees ’ ’ in our consolidated statements of operations .
mark-to-market gains and losses on equity investments with readily determinable fair value are reflected as ‘ ‘ other net ’ ’ under other income -expense net in our consolidated statements of operations .
the carrying value of our equity investments classified as ‘ ‘ other long-term assets ’ ’ on our consolidated balance sheets are as follows : .

Question: What was the percentage change in total equity investments from 2018 to 2019?
Answer: 155.49
Number of shares
Holding
Percentage to capital
Number of accounts
Percentage to total accounts
1 - 100
18,402,438
0.5
528,148
70.3
101 - 500
37,550,103
1.0
185,200
24.6
501 - 1000
14,900,327
0.4
20,749
2.8
1001 - 5000
27,199,737
0.7
13,897
1.9
5001 - 10000
9,150,929
0.2
1,292
0.2
10001 - 20000
8,811,580
0.2
622
0.1
20001 - 30000
5,636,878
0.2
230
-
30001 - 40000
5,424,479
0.1
154
-
40001- 50000
4,808,196
0.1
106
-
50001 -100000
21,790,964
0.6
304
-
100001 - above
3,598,709,075
96.0
903
0.1
GRAND TOTAL
3,752,384,706
100.0
751,605
100.0
xii .
shareholding as on march 31 2019 : .
a .
distribution of equity shareholding as on march 31 2019 : .

Question: How many accounts hold 1000 or lesser number of shares?
Answer: 734097
CONSOLIDATED
2019 $’000
2018 $’000
Deferred taxes
Deferred tax assets relate to the following:
Trade and other payables
2,312
1,558
Provisions
4,759
2,230
Property, Plant and Equipment
-
1,680
ITAA 97 Section 40-880 business related costs
92
105
Unrealised foreign exchange differences
58
56
Unused tax losses
4,837
4,665
Other
13
114
Total deferred tax assets
12,071
10,408
Deferred tax liabilities relate to following:
Trail commission asset
(34,168)
(31,253)
Property, Plant and Equipment
(581)
-
Development costs
(2,109)
(2,359)
Total deferred tax liabilities
(36,858)
(33,612)
Net deferred tax liabilities1
(24,787)
(23,204)
2 .
6 taxes -continued .
1 net deferred tax liabilities include net deferred tax assets of $ 2195000 -2018 : $ 1937000 from the imoney group .
recognition and measurement .
our income tax expense is the sum of current and deferred income tax expenses .
current income tax expense is calculated on accounting profit after adjusting for non-taxable and non-deductible items based on rules set by the tax authorities .
deferred income tax expense is calculated at the tax rates that are expected to apply to the period in which the deferred tax asset is realised or the deferred tax liability is settled .
both our current and deferred income tax expenses are calculated using tax rates that have been enacted or substantively enacted at reporting date .
our current and deferred taxes are recognised as an expense in profit or loss except when they relate to items that are directly recognised in other comprehensive income or equity .
in this case our current and deferred tax expenses are also recognised directly in other comprehensive income or equity .
we generally recognise deferred tax liabilities for all taxable temporary differences except to the extent that the deferred tax liability arises from : .
• the initial recognition of goodwill ; and .
• the initial recognition of an asset or liability in a transaction that is not a business combination and affects neither our accounting profit nor our taxable income at the time of the transaction .
for our investments in controlled entities and associated entities recognition of deferred tax liabilities is required unless we are able to control the timing of our temporary difference reversal and it is probable that the temporary difference will not reverse .
deferred tax assets are recognised to the extent that it is probable that taxable profit will be available against which the deductible temporary differences and the carried forward unused tax losses and tax credits can be utilised .
deferred tax assets and deferred tax liabilities are offset in the statement of financial position where they relate to income taxes levied by the same taxation authority and to the extent that we intend to settle our current tax assets and liabilities on a net basis .

Question: What is the percentage change in the net deferred tax liabilities from 2018 to 2019?
Answer: 6.82
2019
2018
$000
$000
Short-term employee benefits
3,540.9
3,842.1
Share-based payment
1,982.7
664.6
5,523.6
4,506.7
remuneration of key management personnel .
the remuneration of the directors who are the key management personnel of the group is set out below in aggregate for each of the categories specified in ias 24 ‘ related party disclosures ’ : .
no director received compensation for loss of office -2018 nil .
there were gains of $ 2010731 -2018 $ 852742 on the exercise of options by key management personnel in 2019 .
for further details refer to the report on directors ’ remuneration on pages 77 to 101 .

Question: What was the percentage change in the total remuneration of key management personnel?
Answer: 22.56