aveni-ai/aveni-bench-tat-qa huggingface dataset:
CAPITAL EXPENDITURES BCE capital expenditures totaled $3,988 million for the year, up $17 million over 2018. This corresponded to a capital intensity ratio of 16.6%, down 0.3 pts compared to last year. Capital spending in the year reflected the following: • Greater capital investments in our wireless segment of $33 million in 2019, compared to 2018, as we advanced the build-out of our LTE-A network, continued to deploy wireless small-cells to expand capacity to support subscriber growth and increase network speeds, coverage and signal quality, as well as to expand data fibre backhaul in preparation for 5G technology • A modest reduction in capital spending in our wireline segment of $10 million in 2019, compared to last year, as we continued to focus our investments on the ongoing deployment of FTTP to more homes and businesses, the roll-out of fixed WTTP to rural locations in Ontario and Québec, the connection of fibre Internet and TV services to more homes and businesses and the execution of business customer contracts • Lower capital expenditures at Bell Media of $6 million in 2019, compared to 2018, mainly due to production equipment and IT upgrades in 2018

2019	2018	$ CHANGE	% CHANGE

Bell Wireless	697	664	(33)	(5.0%)

Capital intensity ratio	7.6%	7.5%	(0.1) pts

Bell Wireline	3,183	3,193	10	0.3%

Capital intensity ratio	25.8%	26.0%	0.2 pts

Bell Media	108	114	6	5.3%

Capital intensity ratio	3.4%	3.7%	0.3 pts

BCE	3,988	3,971	(17)	(0.4%)

Capital intensity ratio	16.6%	16.9%	0.3 pts

Question: What is the $ change in the capital expenditures for Bell Wireless?
Answer: (33)
CAPITAL EXPENDITURES BCE capital expenditures totaled $3,988 million for the year, up $17 million over 2018. This corresponded to a capital intensity ratio of 16.6%, down 0.3 pts compared to last year. Capital spending in the year reflected the following: • Greater capital investments in our wireless segment of $33 million in 2019, compared to 2018, as we advanced the build-out of our LTE-A network, continued to deploy wireless small-cells to expand capacity to support subscriber growth and increase network speeds, coverage and signal quality, as well as to expand data fibre backhaul in preparation for 5G technology • A modest reduction in capital spending in our wireline segment of $10 million in 2019, compared to last year, as we continued to focus our investments on the ongoing deployment of FTTP to more homes and businesses, the roll-out of fixed WTTP to rural locations in Ontario and Québec, the connection of fibre Internet and TV services to more homes and businesses and the execution of business customer contracts • Lower capital expenditures at Bell Media of $6 million in 2019, compared to 2018, mainly due to production equipment and IT upgrades in 2018

2019	2018	$ CHANGE	% CHANGE

Bell Wireless	697	664	(33)	(5.0%)

Capital intensity ratio	7.6%	7.5%	(0.1) pts

Bell Wireline	3,183	3,193	10	0.3%

Capital intensity ratio	25.8%	26.0%	0.2 pts

Bell Media	108	114	6	5.3%

Capital intensity ratio	3.4%	3.7%	0.3 pts

BCE	3,988	3,971	(17)	(0.4%)

Capital intensity ratio	16.6%	16.9%	0.3 pts

Question: Which segment has the largest % change in capital intensity ratio?
Answer: Bell Media
CAPITAL EXPENDITURES BCE capital expenditures totaled $3,988 million for the year, up $17 million over 2018. This corresponded to a capital intensity ratio of 16.6%, down 0.3 pts compared to last year. Capital spending in the year reflected the following: • Greater capital investments in our wireless segment of $33 million in 2019, compared to 2018, as we advanced the build-out of our LTE-A network, continued to deploy wireless small-cells to expand capacity to support subscriber growth and increase network speeds, coverage and signal quality, as well as to expand data fibre backhaul in preparation for 5G technology • A modest reduction in capital spending in our wireline segment of $10 million in 2019, compared to last year, as we continued to focus our investments on the ongoing deployment of FTTP to more homes and businesses, the roll-out of fixed WTTP to rural locations in Ontario and Québec, the connection of fibre Internet and TV services to more homes and businesses and the execution of business customer contracts • Lower capital expenditures at Bell Media of $6 million in 2019, compared to 2018, mainly due to production equipment and IT upgrades in 2018

2019	2018	$ CHANGE	% CHANGE

Bell Wireless	697	664	(33)	(5.0%)

Capital intensity ratio	7.6%	7.5%	(0.1) pts

Bell Wireline	3,183	3,193	10	0.3%

Capital intensity ratio	25.8%	26.0%	0.2 pts

Bell Media	108	114	6	5.3%

Capital intensity ratio	3.4%	3.7%	0.3 pts

BCE	3,988	3,971	(17)	(0.4%)

Capital intensity ratio	16.6%	16.9%	0.3 pts

Question: What are the capital expenditures for Bell Media in 2018 and 2019?
Answer: 222
CAPITAL EXPENDITURES BCE capital expenditures totaled $3,988 million for the year, up $17 million over 2018. This corresponded to a capital intensity ratio of 16.6%, down 0.3 pts compared to last year. Capital spending in the year reflected the following: • Greater capital investments in our wireless segment of $33 million in 2019, compared to 2018, as we advanced the build-out of our LTE-A network, continued to deploy wireless small-cells to expand capacity to support subscriber growth and increase network speeds, coverage and signal quality, as well as to expand data fibre backhaul in preparation for 5G technology • A modest reduction in capital spending in our wireline segment of $10 million in 2019, compared to last year, as we continued to focus our investments on the ongoing deployment of FTTP to more homes and businesses, the roll-out of fixed WTTP to rural locations in Ontario and Québec, the connection of fibre Internet and TV services to more homes and businesses and the execution of business customer contracts • Lower capital expenditures at Bell Media of $6 million in 2019, compared to 2018, mainly due to production equipment and IT upgrades in 2018

2019	2018	$ CHANGE	% CHANGE

Bell Wireless	697	664	(33)	(5.0%)

Capital intensity ratio	7.6%	7.5%	(0.1) pts

Bell Wireline	3,183	3,193	10	0.3%

Capital intensity ratio	25.8%	26.0%	0.2 pts

Bell Media	108	114	6	5.3%

Capital intensity ratio	3.4%	3.7%	0.3 pts

BCE	3,988	3,971	(17)	(0.4%)

Capital intensity ratio	16.6%	16.9%	0.3 pts

Question: What is the percentage of capital expenditures for Bell Wireline out of the BCE capital expenditures in 2019?
Answer: 79.81
9.4. Trade and other payables Trade payables are unsecured and are usually paid within 30 days of recognition. Other payables and accruals are paid when amounts fall due. The carrying amounts of trade and other payables are assumed to be the same as their fair values, due to their short-term nature.

2019	2018

$'000	$'000

Current

Trade payables	3,486	4,184

Accrued expenses	6,706	2,717

GST and employment taxes payable	2,644	1,256

Other payables	6,157	4,161

Total	18,993	12,318

Question: When are trade payables paid?
Answer: within 30 days of recognition.
9.4. Trade and other payables Trade payables are unsecured and are usually paid within 30 days of recognition. Other payables and accruals are paid when amounts fall due. The carrying amounts of trade and other payables are assumed to be the same as their fair values, due to their short-term nature.

2019	2018

$'000	$'000

Current

Trade payables	3,486	4,184

Accrued expenses	6,706	2,717

GST and employment taxes payable	2,644	1,256

Other payables	6,157	4,161

Total	18,993	12,318

Question: When are Other payables and accruals paid?
Answer: when amounts fall due
9.4. Trade and other payables Trade payables are unsecured and are usually paid within 30 days of recognition. Other payables and accruals are paid when amounts fall due. The carrying amounts of trade and other payables are assumed to be the same as their fair values, due to their short-term nature.

2019	2018

$'000	$'000

Current

Trade payables	3,486	4,184

Accrued expenses	6,706	2,717

GST and employment taxes payable	2,644	1,256

Other payables	6,157	4,161

Total	18,993	12,318

Question: What is the value of trade payables in 2019?
Answer: 3,486
9.4. Trade and other payables Trade payables are unsecured and are usually paid within 30 days of recognition. Other payables and accruals are paid when amounts fall due. The carrying amounts of trade and other payables are assumed to be the same as their fair values, due to their short-term nature.

2019	2018

$'000	$'000

Current

Trade payables	3,486	4,184

Accrued expenses	6,706	2,717

GST and employment taxes payable	2,644	1,256

Other payables	6,157	4,161

Total	18,993	12,318

Question: What is the change in Trade payables from 2018 to 2019?
Answer: -698
9.4. Trade and other payables Trade payables are unsecured and are usually paid within 30 days of recognition. Other payables and accruals are paid when amounts fall due. The carrying amounts of trade and other payables are assumed to be the same as their fair values, due to their short-term nature.

2019	2018

$'000	$'000

Current

Trade payables	3,486	4,184

Accrued expenses	6,706	2,717

GST and employment taxes payable	2,644	1,256

Other payables	6,157	4,161

Total	18,993	12,318

Question: What is the change in Accrued expenses from 2018 to 2019?
Answer: 3989
9.4. Trade and other payables Trade payables are unsecured and are usually paid within 30 days of recognition. Other payables and accruals are paid when amounts fall due. The carrying amounts of trade and other payables are assumed to be the same as their fair values, due to their short-term nature.

2019	2018

$'000	$'000

Current

Trade payables	3,486	4,184

Accrued expenses	6,706	2,717

GST and employment taxes payable	2,644	1,256

Other payables	6,157	4,161

Total	18,993	12,318

Question: What is the change in GST and employment taxes payable from 2018 to 2019?
Answer: 1388
Note 8: Net Income per Share Basic net income per share is computed by dividing net income by the weighted-average number of common shares outstanding during the period. Diluted net income per share is computed using the treasury stock method, for dilutive stock options, restricted stock units, and convertible notes. The following table reconciles the numerators and denominators of the basic and diluted computations for net income per share. (1) Diluted shares outstanding do not include any effect resulting from note hedges associated with the Company’s 2018 Notes as their impact would have been anti-dilutive.

YearEnded

June 30, 2019	June 24, 2018	June 25, 2017

(in thousands, except per share data)

Numerator:

Net income	$2,191,430	$2,380,681	$1,697,763

Denominator:

Basic average shares outstanding	152,478	161,643	162,222

Effect of potential dilutive securities:

Employee stock plans	1,323	2,312	2,058

Convertible notes	5,610	12,258	16,861

Warrants	504	4,569	2,629

Diluted average shares outstanding	159,915	180,782	183,770

Net income per share-basic	$14.37	$14.73	$10.47

Net income per share-diluted	$13.70	$13.17	$9.24

Question: How is the basic net income per share computed?
Answer: by dividing net income by the weighted-average number of common shares outstanding during the period
Note 8: Net Income per Share Basic net income per share is computed by dividing net income by the weighted-average number of common shares outstanding during the period. Diluted net income per share is computed using the treasury stock method, for dilutive stock options, restricted stock units, and convertible notes. The following table reconciles the numerators and denominators of the basic and diluted computations for net income per share. (1) Diluted shares outstanding do not include any effect resulting from note hedges associated with the Company’s 2018 Notes as their impact would have been anti-dilutive.

YearEnded

June 30, 2019	June 24, 2018	June 25, 2017

(in thousands, except per share data)

Numerator:

Net income	$2,191,430	$2,380,681	$1,697,763

Denominator:

Basic average shares outstanding	152,478	161,643	162,222

Effect of potential dilutive securities:

Employee stock plans	1,323	2,312	2,058

Convertible notes	5,610	12,258	16,861

Warrants	504	4,569	2,629

Diluted average shares outstanding	159,915	180,782	183,770

Net income per share-basic	$14.37	$14.73	$10.47

Net income per share-diluted	$13.70	$13.17	$9.24

Question: How is the diluted net income per share computed?
Answer: using the treasury stock method, for dilutive stock options, restricted stock units, and convertible notes
Note 8: Net Income per Share Basic net income per share is computed by dividing net income by the weighted-average number of common shares outstanding during the period. Diluted net income per share is computed using the treasury stock method, for dilutive stock options, restricted stock units, and convertible notes. The following table reconciles the numerators and denominators of the basic and diluted computations for net income per share. (1) Diluted shares outstanding do not include any effect resulting from note hedges associated with the Company’s 2018 Notes as their impact would have been anti-dilutive.

YearEnded

June 30, 2019	June 24, 2018	June 25, 2017

(in thousands, except per share data)

Numerator:

Net income	$2,191,430	$2,380,681	$1,697,763

Denominator:

Basic average shares outstanding	152,478	161,643	162,222

Effect of potential dilutive securities:

Employee stock plans	1,323	2,312	2,058

Convertible notes	5,610	12,258	16,861

Warrants	504	4,569	2,629

Diluted average shares outstanding	159,915	180,782	183,770

Net income per share-basic	$14.37	$14.73	$10.47

Net income per share-diluted	$13.70	$13.17	$9.24

Question: What do the diluted shares outstanding not include?
Answer: any effect resulting from note hedges associated with the Company’s 2018 Notes as their impact would have been anti-dilutive
Note 8: Net Income per Share Basic net income per share is computed by dividing net income by the weighted-average number of common shares outstanding during the period. Diluted net income per share is computed using the treasury stock method, for dilutive stock options, restricted stock units, and convertible notes. The following table reconciles the numerators and denominators of the basic and diluted computations for net income per share. (1) Diluted shares outstanding do not include any effect resulting from note hedges associated with the Company’s 2018 Notes as their impact would have been anti-dilutive.

YearEnded

June 30, 2019	June 24, 2018	June 25, 2017

(in thousands, except per share data)

Numerator:

Net income	$2,191,430	$2,380,681	$1,697,763

Denominator:

Basic average shares outstanding	152,478	161,643	162,222

Effect of potential dilutive securities:

Employee stock plans	1,323	2,312	2,058

Convertible notes	5,610	12,258	16,861

Warrants	504	4,569	2,629

Diluted average shares outstanding	159,915	180,782	183,770

Net income per share-basic	$14.37	$14.73	$10.47

Net income per share-diluted	$13.70	$13.17	$9.24

Question: What is the percentage change in the net income from 2018 to 2019?
Answer: -7.95
Note 8: Net Income per Share Basic net income per share is computed by dividing net income by the weighted-average number of common shares outstanding during the period. Diluted net income per share is computed using the treasury stock method, for dilutive stock options, restricted stock units, and convertible notes. The following table reconciles the numerators and denominators of the basic and diluted computations for net income per share. (1) Diluted shares outstanding do not include any effect resulting from note hedges associated with the Company’s 2018 Notes as their impact would have been anti-dilutive.

YearEnded

June 30, 2019	June 24, 2018	June 25, 2017

(in thousands, except per share data)

Numerator:

Net income	$2,191,430	$2,380,681	$1,697,763

Denominator:

Basic average shares outstanding	152,478	161,643	162,222

Effect of potential dilutive securities:

Employee stock plans	1,323	2,312	2,058

Convertible notes	5,610	12,258	16,861

Warrants	504	4,569	2,629

Diluted average shares outstanding	159,915	180,782	183,770

Net income per share-basic	$14.37	$14.73	$10.47

Net income per share-diluted	$13.70	$13.17	$9.24

Question: What is the percentage change in the convertible notes from 2018 to 2019?
Answer: -54.23
Note 8: Net Income per Share Basic net income per share is computed by dividing net income by the weighted-average number of common shares outstanding during the period. Diluted net income per share is computed using the treasury stock method, for dilutive stock options, restricted stock units, and convertible notes. The following table reconciles the numerators and denominators of the basic and diluted computations for net income per share. (1) Diluted shares outstanding do not include any effect resulting from note hedges associated with the Company’s 2018 Notes as their impact would have been anti-dilutive.

YearEnded

June 30, 2019	June 24, 2018	June 25, 2017

(in thousands, except per share data)

Numerator:

Net income	$2,191,430	$2,380,681	$1,697,763

Denominator:

Basic average shares outstanding	152,478	161,643	162,222

Effect of potential dilutive securities:

Employee stock plans	1,323	2,312	2,058

Convertible notes	5,610	12,258	16,861

Warrants	504	4,569	2,629

Diluted average shares outstanding	159,915	180,782	183,770

Net income per share-basic	$14.37	$14.73	$10.47

Net income per share-diluted	$13.70	$13.17	$9.24

Question: In which year is the Diluted average shares outstanding is the highest?
Answer: 2017
Share-based Compensation Our Board of Directors may grant share-based awards from our shareholder approved Amended and Restated Consolidated Communications Holdings, Inc. 2005 Long-Term Incentive Plan (the “Plan”). The Plan permits the issuance of awards in the form of stock options, stock appreciation rights, stock grants, stock unit grants and other equity-based awards to eligible directors and employees at the discretion of the Compensation Committee of the Board of Directors. On April 30, 2018, the shareholders approved an amendment to the Plan to increase by 2,000,000 the number of shares of our common stock authorized for issuance under the Plan and extend the term of the Plan through April 30, 2028. With the amendment, approximately 4,650,000 shares of our common stock are authorized for issuance under the Plan, provided that no more than 300,000 shares may be granted in the form of stock options or stock appreciation rights to any eligible employee or director in any calendar year. Unless terminated sooner, the Plan will continue in effect until April 30, 2028. We measure the fair value of RSAs based on the market price of the underlying common stock on the date of grant. We recognize the expense associated with RSAs on a straight-line basis over the requisite service period, which generally ranges from immediate vesting to a four year vesting period. We implemented an ongoing performance-based incentive program under the Plan. The performance-based incentive program provides for annual grants of PSAs. PSAs are restricted stock that are issued, to the extent earned, at the end of each performance cycle. Under the performance-based incentive program, each participant is given a target award expressed as a number of shares, with a payout opportunity ranging from 0% to 120% of the target, depending on performance relative to predetermined goals. An estimate of the number of PSAs that are expected to vest is made, and the fair value of the PSAs is expensed utilizing the fair value on the date of grant over the requisite service period. The following table summarizes grants of RSAs and PSAs under the Plan during the years ended December 31, 2019, 2018 and 2017:

Year Ended December 31,

2019	Grant Date Fair Value	2018	Grant Date Fair Value	2017	Grant Date Fair Value

RSAs Granted	551,214	$ 9.87	478,210	$ 12.45	124,100	$ 23.12

PSAs Granted	371,672	$ 12.45	-	$ -	36,982	$ 23.27

Total	922,886	478,210	161,082

Question: What is the number of shares to be increased under the shareholders approved amendment?
Answer: 2,000,000
Share-based Compensation Our Board of Directors may grant share-based awards from our shareholder approved Amended and Restated Consolidated Communications Holdings, Inc. 2005 Long-Term Incentive Plan (the “Plan”). The Plan permits the issuance of awards in the form of stock options, stock appreciation rights, stock grants, stock unit grants and other equity-based awards to eligible directors and employees at the discretion of the Compensation Committee of the Board of Directors. On April 30, 2018, the shareholders approved an amendment to the Plan to increase by 2,000,000 the number of shares of our common stock authorized for issuance under the Plan and extend the term of the Plan through April 30, 2028. With the amendment, approximately 4,650,000 shares of our common stock are authorized for issuance under the Plan, provided that no more than 300,000 shares may be granted in the form of stock options or stock appreciation rights to any eligible employee or director in any calendar year. Unless terminated sooner, the Plan will continue in effect until April 30, 2028. We measure the fair value of RSAs based on the market price of the underlying common stock on the date of grant. We recognize the expense associated with RSAs on a straight-line basis over the requisite service period, which generally ranges from immediate vesting to a four year vesting period. We implemented an ongoing performance-based incentive program under the Plan. The performance-based incentive program provides for annual grants of PSAs. PSAs are restricted stock that are issued, to the extent earned, at the end of each performance cycle. Under the performance-based incentive program, each participant is given a target award expressed as a number of shares, with a payout opportunity ranging from 0% to 120% of the target, depending on performance relative to predetermined goals. An estimate of the number of PSAs that are expected to vest is made, and the fair value of the PSAs is expensed utilizing the fair value on the date of grant over the requisite service period. The following table summarizes grants of RSAs and PSAs under the Plan during the years ended December 31, 2019, 2018 and 2017:

Year Ended December 31,

2019	Grant Date Fair Value	2018	Grant Date Fair Value	2017	Grant Date Fair Value

RSAs Granted	551,214	$ 9.87	478,210	$ 12.45	124,100	$ 23.12

PSAs Granted	371,672	$ 12.45	-	$ -	36,982	$ 23.27

Total	922,886	478,210	161,082

Question: What is the authorized common stock for issuance under the plan?
Answer: 4,650,000