FangyuLei/tatqa huggingface dataset:
Fiscal Year
Fiscal Year
Fiscal Year
(In thousands)
December 29, 2019
December 30, 2018
December 31, 2017
Balance, beginning of year
$103,884
$105,959
$82,253
Additions for tax positions related to the current year
2,517
2,404
2,478
Additions for tax positions from prior years
1,624
451
22,151
Reductions for tax positions from prior years/statute of limitations expirations
(416)
(2,468)
(1,460)
Foreign exchange (gain) loss
(668)
(2,462)
537
Balance at the end of the period
$106,941
$103,884
$105,959
unrecognized tax benefits .
current accounting guidance contains a two-step approach to recognizing and measuring uncertain tax positions .
the first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit including resolution of related appeals or litigation processes if any .
the second step is to measure the tax benefit as the largest amount that is more than 50 % likely of being realized upon ultimate settlement .
a reconciliation of the beginning and ending amounts of unrecognized tax benefits during fiscal 2019 2018 and 2017 is as follows : .
included in the unrecognized tax benefits at fiscal 2019 and 2018 is $ 38 .
2 million and $ 36 .
7 million respectively that if recognized would result in a reduction of our effective tax rate .
the amounts differ from the long-term liability recorded of $ 20 .
1 million and $ 16 .
8 million as of fiscal 2019 and 2018 respectively due to accrued interest and penalties as well as unrecognized tax benefits of french and italian entities that are recorded against deferred tax asset balances without valuation allowance .
we believe that events that could occur in the next 12 months and cause a change in unrecognized tax benefits include but are not limited to the following : • commencement continuation or completion of examinations of our tax returns by the u .
s .
or foreign taxing authorities ; and • expiration of statutes of limitation on our tax returns .
the calculation of unrecognized tax benefits involves dealing with uncertainties in the application of complex global tax regulations .
uncertainties include but are not limited to the impact of legislative regulatory and judicial developments transfer pricing and the application of withholding taxes .
we regularly assess our tax positions in light of legislative bilateral tax treaty regulatory and judicial developments in the countries in which we do business .
we determined that an estimate of the range of reasonably possible change in the amounts of unrecognized tax benefits within the next 12 months cannot be made .

Question: What events would cause a change in unrecognized tax benefits?
Answer: Commencement, continuation or completion of examinations of our tax returns by the U.S. or foreign taxing authorities expiration of statutes of limitation on our tax returns
2019
2018
£m
£m
Present value of funded obligations
20.0
19.7
Fair value of plan assets
(22.2)
(21.0)
Effect of surplus cap
2.2
1.3
Net asset recognised in the Consolidated balance sheet
–
–
amounts recognised in the balance sheet are as follows : .
the surplus of £ 2 .
2m -2018 : £ 1 .
3m has not been recognised as an asset as it is not deemed to be recoverable by the group .

Question: What was the change in effect of surplus cap in 2019 from 2018?
Answer: 0.9
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Research, development and other related costs
$14,643
$13,168
$13,277
Selling, general and administrative
16,911
17,843
20,185
Total stock-based compensation expense
$31,554
$31,011
$33,462
stock-based compensation expense .
the following table sets forth our stock-based compensation expense for the years ended december 31 2019 2018 and 2017 -in thousands : .
stock-based compensation awards include employee stock options restricted stock awards and units and employee stock purchases .
for the year ended december 31 2019 stock-based compensation expense was $ 31 .
6 million of which $ 0 .
2 million related to employee stock options $ 29 .
1 million related to restricted stock awards and units and $ 2 .
3 million related to employee stock purchases .
for the year ended december 31 2018 stock-based compensation expense was $ 31 .
0 million of which $ 0 .
4 million related to employee stock options $ 28 .
0 million related to restricted stock awards and units and $ 2 .
6 million related to employee stock purchases .
the increase in stock-based compensation expense in 2019 compared to 2018 was due primarily to a higher volume of restricted stock unit grants .

Question: What is the overall proportion of employee stock options and employee stock purchases over total stock-based compensation expense in 2019?
Answer: 0.08
Year ended December 31,
Year ended December 31,
Year ended December 31,
2019
2018
2017
Primary geographical markets
North America
93%
95%
96%
Others
7%
5%
4%
Total revenues
100%
100%
100%
disaggregation of revenue .
the following table provides information about disaggregated revenue by primary geographical markets : .
the company derived over 90 % and approximately 88 % and 84 % of subscription revenues from ringcentral office product for the years ended december 31 2019 2018 and 2017 respectively .

Question: What are the respective percentage of subscription revenue derived in the years ended December 2017 and 2018?
Answer: 84% 88%
Years ended August 31,
2019
2018 (1)
Change
(in thousands of dollars, except percentages)
$
$
%
Profit before income taxes
440,563
367,380
19.9
Combined Canadian income tax rate
26.50%
26.50%
—
Income taxes at combined Canadian income tax rate
116,749
97,356
19.9
Difference in operations' statutory income tax rates
1,466
(3)
—
Impact on deferred taxes as a result of changes in substantively enacted tax rates
15
(94,175)
—
Impact on income taxes arising from non-deductible expenses and non-taxable profit
(565)
1,670
—
Tax impacts related to foreign operations
(28,633)
(22,099)
29.6
Other
(5,377)
53
—
83,655
(17,198)
—
3 .
5 income taxes .
-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 .
fiscal 2019 income taxes expense amounted to $ 83 .
7 million compared to a recovery of $ 17 .
2 million for the prior year mainly attributable to : • the effect of the federal rate reduction in the second quarter of fiscal 2018 in the united states ; • the increase in profit before income taxes which is mostly related to the impact of the metrocast acquisition completed in the second quarter of fiscal 2018 and • the appreciation of the us dollar against the canadian dollar compared to the prior year .
on march 19 2019 the department of finance canada confirmed the acceleration of tax depreciation on most capital investments for property plant and equipment acquired after november 20 2018 which phases out during the period from 2023 to 2028 .
the federal accelerated tax depreciation had a favorable impact on the current income tax expense of the corporation in fiscal 2019 .
on march 21 2019 the qu é bec department of finance confirmed that it would harmonize with the federal legislation .
on december 22 2017 the u .
s .
federal government enacted the tax cuts and jobs act -the " act " .
the tax reform reduced the general federal corporate tax rate from 35 % to 21 % starting after 2017 which reduced net deferred tax liabilities by approximately $ 94 million -us $ 74 million in the second quarter of fiscal 2018 .
in addition the act calls for other changes such as interest deductibility limitations full deduction of acquisitions of tangible assets net operating losses limitations as well as base erosion anti-avoidance which together with tax rate reductions had an overall favorable impact on the income tax expense .

Question: When did  the Department of Finance Canada confirmed the acceleration of tax depreciation on most capital investments for property, plant and equipment acquired after November 20, 2018?
Answer: March 19, 2019
Total
Less than 1 year
1-3 years
3-5 years
More than 5 years
Term loan(1)
$393,000
$4,000
$8,000
$8,000
$373,000
Interest payments on term loan(2)
100,382
19,575
38,550
37,750
4,507
Revolving loan facility fees(3)
1,310
375
750
185
—
Operating leases(4)
15,398
4,491
8,596
2,311
—
Total contractual obligations
$510,090
$28,441
$55,896
$48,246
$377,507
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 .
contractual obligations .
our principal commitments consisted of obligations under our outstanding term loan and operating leases for office facilities .
the following table summarizes our commitments to settle contractual obligations in cash as of december 31 2019 .
-1 the principal balance of the term loan is repaid on a quarterly basis at an amortization rate of 0 .
25 % per quarter with the balance due at maturity .
-2 variable interest payments on our term loan are calculated based on the interest rate as of december 31 2019 and the scheduled maturity of the underlying term loan .
-3 amounts presented reflect a quarterly commitment fee rate of 0 .
375 % per annum and assume that the entire $ 100 million revolving loan facility is unused -the conditions that existed as of period end for the duration of the agreement which matures on march 29 2023 .
-4 our operating leases are for office space .
certain of these leases contain provisions for rent escalations and / or lease concessions .
rental payments as well as any step rent provisions specified in the lease agreements are aggregated and charged evenly to expense over the lease term .
however amounts included herein do not reflect this accounting treatment as they represent the future contractual lease cash obligations .
the payments that we may be required to make under the tra to the tra parties may be significant and are not reflected in the contractual obligations table set forth above .
refer to part i item 1a " risk factors – risks related to our organizational structure " and to note 13 to the notes to consolidated financial statements in item 8 for additional detail .
the payments that we may be required to make under the tra to the tra parties may be significant and are not reflected in the contractual obligations table set forth above .
refer to part i item 1a " risk factors – risks related to our organizational structure " and to note 13 to the notes to consolidated financial statements in item 8 for additional detail .

Question: What was the contractual obligations due more than 5 years as a percentage of total contractual obligations?
Answer: 74.01
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Weighted average shares outstanding:
Basic weighted average shares outstanding
116,175
116,057
118,059
Add: Dilutive effect of stock options, RSUs, and contingently issuable
shares
2,396
1,575
1,385
Diluted weighted average shares outstanding
118,571
117,632
119,444
8 .
earnings per share .
basic earnings per share is computed in accordance with asc 260 earnings per share based on weighted average outstanding common shares .
diluted earnings per share is computed based on basic weighted average outstanding common shares adjusted for the dilutive effect of stock options rsus and certain contingently issuable shares for which performance targets have been achieved .
the following table reconciles the weighted average share amounts used to compute both basic and diluted earnings per share -in thousands : .
the diluted earnings per share computation excludes 1 .
8 million 2 .
2 million and 3 .
9 million options to purchase shares rsus and contingently issuable shares during the years ended december 31 2019 2018 and 2017 respectively as their effect would be antidilutive .
common stock outstanding as of december 31 2019 and 2018 was 115986352 and 116123361 respectively .

Question: What was the change in Basic weighted average shares outstanding between 2017 and 2018?
Answer: -2002
2019
2018
NOTE
NUMBER OF SHARES
STATED CAPITAL
NUMBER OF SHARES
STATED CAPITAL
Outstanding, January 1
898,200,415
20,036
900,996,640
20,091
Shares issued for the acquisition of AlarmForce
34
–
–
22,531
1
Shares issued under employee stock option plan
28
4,459,559
251
266,941
13
Repurchase of common shares
–
–
(3,085,697)
(69)
Shares issued under ESP
1,231,479
75
–
–
Shares issued under DSP
16,729
1
–
–
Outstanding, December 31
903,908,182
20,363
898,200,415
20,036
common shares and class b shares .
bce ’ s articles of amalgamation provide for an unlimited number of voting common shares and non-voting class b shares all without par value .
the common shares and the class b shares rank equally in the payment of dividends and in the distribution of assets if bce is liquidated dissolved or wound up after payments due to the holders of preferred shares .
no class b shares were outstanding at december 31 2019 and 2018 .
the following table provides details about the outstanding common shares of bce .
in q1 2018 bce repurchased and canceled 3085697 common shares for a total cost of $ 175 million through a ncib .
of the total cost $ 69 million represents stated capital and $ 3 million represents the reduction of the contributed surplus attributable to these common shares .
the remaining $ 103 million was charged to the deficit .
contributed surplus .
contributed surplus in 2019 and 2018 includes premiums in excess of par value upon the issuance of bce common shares and share-based compensation expense net of settlements .

Question: What comprised of the total cost that went into the repurchase of common shares in 2018?
Answer: Stated capital reduction of the contributed surplus attributable to these common shares charged to the deficit
Year Ended May 31,
Percent Change
Percent Change
(Dollars in millions)
2019
Actual
Constant
2018
General and administrative (1)
$1,093
-1%
2%
$1,102
Stock-based compensation
172
-5%
-5%
180
Total expenses
$1,265
-1%
1%
$1,282
% of Total Revenues
3%
3%
general and administrative expenses : general and administrative expenses primarily consist of personnel related expenditures for it finance legal and human resources support functions ; and professional services fees .
-1 excluding stock-based compensation .
excluding the effects of currency rate fluctuations total general and administrative expenses increased in fiscal 2019 compared to fiscal 2018 primarily due to increased professional services fees .

Question: By how much less did the company spend for stock-based compensation in 2019 compared to 2018?
Answer: 8
Number of Shares at Expected Attainment
Weighted Average Grant Date Fair Value
Nonvested at December 31, 2018
540,697
$19.83
Forfeited
-56,567
18.80
Change in expected attainment
185,339
20.09
Nonvested at December 31, 2019
669,469
$20.12
long-term incentive program performance share awards .
during the year ended december 31 2017 pursuant to the company ’ s 2016 incentive plan the company granted long-term incentive program performance share awards - “ ltip performance shares ” .
these ltip performance shares are earned if at all based upon the achievement over a specified period that must not be less than one year and is typically a three-year performance period of performance goals related to -i the compound annual growth over the performance period in the sales for the company as determined by the company and -ii the cumulative operating income or ebitda over the performance period as determined by the company .
up to 200 % of the ltip performance shares may be earned upon achievement of performance goals equal to or exceeding the maximum target levels for the performance goals over the performance period .
on a quarterly basis management .
a summary of the nonvested ltip performance shares is as follows : .
during the year ended december 31 2019 the company revised the expected attainment rates for outstanding ltip performance shares due to changes in forecasted sales and operating income resulting in additional stock-based compensation expense of approximately $ 3 .
7 million .

Question: What was the additional stock-based compensation expense in 2019?
Answer: $3.7 million
2019
2018
RMB’Million
RMB’Million
Net gains on disposals and deemed disposals of investee companies (Note (a))
8,492
2,932
Net fair value gains on FVPL (Note (b))
9,511
28,738
Subsidies and tax rebates
4,263
3,456
Impairment provision/(reversal) for investee companies and intangible assets arising from acquisitions (Note (c))
(4,006)
(17,577)
Net fair value gains on other financial instruments (Note 27 and Note 38)
1,647
1,019
Dividend income
1,014
686
Donations to Tencent Charity Funds
(850)
(730)
Others
(382)
(1,810)
19,689
16,714
7 other gains net .
note : -a the disposal and deemed disposal gains of approximately rmb8492 million recognised during the year ended 31 december 2019 mainly comprised the following : .
– net gains of approximately rmb4859 million -2018 : rmb1661 million on dilution of the group ’ s equity interests in certain associates due to new equity interests being issued by these associates -note 21 .
these investee companies are principally engaged in internet-related business ; and .
– aggregate net gains of approximately rmb3633 million -2018 : rmb1271 million on disposals partial disposals or deemed disposals of various investments of the group .
-b net fair value gains on fvpl of approximately rmb9511 million -note 24 recognised during the year ended 31 december 2019 mainly comprised the following : .
– aggregate gains of approximately rmb1886 million -2018 : rmb22215 million arising from reclassification of several investments principally engaged in internet-related business from fvpl to investments in associates due to the conversion of the group ’ s redeemable instruments or preferred shares of these investee companies into their ordinary shares and the group has board representation upon their respective initial public offerings - “ ipo ” ; and .
– net gains of approximately rmb7625 million -2018 : rmb6523 million from fair value changes of fvpl .

Question: How much is the 2018 subsidies and tax rebates?
Answer: 3,456
Level 1
Level 2
Level 3
(In thousands)
Assets
Cash equivalents: Money market funds
$256,915
$ -
$ -
Other current assets:
Indemnification - Sale of SSL
$ -
$ -
$ 598
Liabilities
Long term liabilities:
Indemnification - Globalstar do Brasil S.A.
$ -
$ -
$145
assets and liabilities measured at fair value .
the following table presents our assets and liabilities measured at fair value on a recurring or non-recurring basis at december 31 2019 : .
the carrying amount of money market funds approximates fair value as of each reporting date because of the short maturity of those instruments .
the company did not have any non-financial assets or non-financial liabilities that were recognized or disclosed at fair value as of december 31 2019 .

Question: What are the company's Level 2 and 3 long term liabilities as at December 31, 2019?
Answer: 0 $145
2015 2
2016 3
2017 4
2018 4,5
2019 4
Adjusted EBITDA
$3,206
$3,743
$4,149
$4,725
$4,917
Cash Taxes
(107)
(98)
(137)
(172)
(168)
Maintenance Capex
(124)
(159)
(115)
(150)
(160)
Corporate Capex
(26)
(27)
(17)
(9)
(11)
Numerator
$2,948
$3,459
$3,880
$4,394
$4,579
Gross PPE
$14,397
$15,652
$16,950
$17,717
$19,326
Gross Intangibles
12,671
14,795
16,183
16,323
18,474
Gross Goodwill6
4,240
4,510
4,879
4,797
5,492
Denominator
$31,308
$34,957
$38,012
$38,837
$43,292
ROIC
9.4%
9.9%
10.2%
11.3%
10.6%
american tower corporation • 2019 annual report .
appendix 1 • letter to stakeholders .
return on invested capital -roic reconciliation1 - $ in millions .
totals may not add due to rounding .
1 historical denominator balances reflect purchase accounting adjustments .
2 represents q4 2015 annualized numbers to account for full year impact of verizon transaction .
3 represents q4 2016 annualized numbers to account for full year impact of viom transaction .
4 adjusted to annualize impacts of acquisitions closed throughout the year .
5 positively impacted by the company ' s settlement with tata in q4 2018 .
6 excludes the impact of deferred tax adjustments related to valuation .

Question: What does Gross Goodwill exclude?
Answer: the impact of deferred tax adjustments related to valuation
USDm
2019
2018
2017
EBIT less Tax
205.1
1.2
38.8
Impairment reversal
-120.0
-
-
EBIT less tax and impairment
85.1
1.2
38.8
Average invested capital¹⁾
1,627.7
1,437.7
1,396.9
Average impairment ²⁾
98.2
185.0
185.0
Average invested capital less average impairment
1,725.9
1,622.7
1,581.9
Adjusted RoIC
4.9%
0.1%
2.4%
adjusted return on invested capital -adjusted roic : torm defines adjusted roic as earnings before interest and tax -ebit less tax and impairment losses and reversals divided by the average invested capital less average impairment for the period .
invested capital is defined below .
the adjusted roic expresses the returns generated on capital invested in the group adjusted for impacts related to the impairment of the fleet .
the progression of roic is used by torm to measure progress against our longer-term value creation goals outlined to investors .
adjusted roic is calculated as follows : .
¹ ⁾ average invested capital is calculated as the average of the opening and closing balance of invested capital .
² ⁾ average impairment is calculated as the average of the opening and closing balances of impairment charges on vessels and goodwill in the balance sheet .

Question: What was the percentage change in the Average invested capital less average impairment in 2019 from 2018?
Answer: 6.36
2019
(Restated) 2018
£m
£m
Total net debt
321.0
355.2
Total equity
59.0
5.6
Total capital
380.0
360.8
capital management .
the group considers capital to be net debt plus total equity .
net debt is calculated as total bank debt and lease financing less unamortised debt fees and cash and cash equivalents as shown in note 32 .
total equity is as shown in the consolidated balance sheet .
the calculation of total capital is shown in the table below : .
following the application of ifrs 16 total capital for the year ended 31 march 2018 has been restated -note 2 .
the objectives for managing capital are to safeguard the group ’ s ability to continue as a going concern in order to provide returns for shareholders and benefits for other stakeholders and to maintain an efficient capital structure to optimise the cost of capital .
in order to maintain or adjust the capital structure the group may adjust the amount of dividends paid to shareholders return capital to shareholders issue new shares or take other steps to increase share capital and reduce or increase debt facilities .
as at 31 march 2019 the group had borrowings of £ 313 .
0m -2018 : £ 343 .
0m through its syndicated revolving credit facility -2018 : syndicated term loan .
interest is payable on this facility at a rate of libor plus a margin of between 1 .
2 % and 2 .
1 % depending on the consolidated leverage ratio of auto trader group plc and its subsidiaries which is calculated and reviewed on a biannual basis .
the group remains in compliance with its banking covenants .

Question: In which year was total capital larger?
Answer: 2019