hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Retail TV
(1) As of January 1, 2019, we are no longer reporting wholesale subscribers in our TV subscriber base reflecting our focus on the retail market. Consequently, we restated previously reported 2018 subscribers for comparability.
Retail IPTV net subscriber activations decreased by 17.4% in 2019, compared to last year, resulting from the impact of a maturing Fibe TV market, slower new service footprint growth and greater substitution of traditional TV services with OTT services, partly offset by higher Alt TV activations.
Retail satellite TV net customer losses improved by 4.3% compared to 2018, attributable to lower deactivations, reflecting a more mature subscriber base geographically better-suited for satellite TV service.
Total retail TV net subscriber activations (IPTV and satellite TV combined) decreased by 71.9% in 2019, compared to last year, due to lower IPTV net activations, moderated by fewer satellite TV net losses.
Retail IPTV subscribers at December 31, 2019 totaled 1,767,182, up 5.5% from 1,675,706 subscribers reported at the end of 2018.
Retail satellite TV subscribers at December 31, 2019 totaled 1,005,282, down 7.8% from 1,090,705 subscribers at the end of last year.
Total retail TV subscribers (IPTV and satellite TV combined) at December 31, 2019 were 2,772,464, representing a 0.2% increase since the end of 2018.
Table:
 | 2019 | 2018 | CHANGE | % CHANGE
Retail net subscriber activations (losses) (1) | 6,053 | 21,559 | (15,506) | (71.9%)
IPTV | 91,476 | 110,790 | (19,314) | (17.4%)
Satellite | (85,423) | (89,231) | 3,808 | 4.3%
Total retail subscribers (1) | 2,772,464 | 2,766,411 | 6,053 | 0.2%
IPTV | 1,767,182 | 1,675,706 | 91,476 | 5.5%
Satellite | 1,005,282 | 1,090,705 | (85,423) | (7.8%)


Question: What is the percentage of IPTV subscribers out of the total retail subscribers in 2019?
Answer: 63.74
Calculation: (1,767,182/2,772,464) * 100
With the highest-performance networks and unmatched new services and content, Bell is building a better communications experience at home, in the workplace and on the go.
And customers are responding: In 2019, Bell welcomed the industry’s highest number of new subscribers across the growth services of retail Internet, IPTV and wireless and diligently managed the decline in traditional home phone and other legacy services.
The speed and quality of Canada’s Best National Mobile Network drove unparalleled gains in both postpaid and prepaid wireless, Internet growth accelerated with the fastest consumer home Internet service available, while Fibe TV and Alt TV are winning customers over with leading product and programing innovations.
(1) Excludes wholesale subscribers.
(2) Excludes business telephone services.
Table:
BCE retail subscribers |  |  | 
(millions) | 2019 | 2018 | Change
Wireless | 9.96 | 9.61 | +3.6%
High-speed Internet(1) | 3.56 | 3.41 | +4.3%
Television(1) | 2.77 | 2.77 | +0.2%
Total growth services, subscribers: retail Internet, IPTV and wireless | 16.29 | 15.79 | +3.2%
Local residential telephone services(1)(2) | 2.70 | 2.96 | (8.9%)
Total(2) | 18.98 | 18.75 | +1.3%


Question: What is the percentage of Wireless subscribers out of the total subscribers for 2019? 
Answer: 52.48
Calculation: (9.96/18.98) * 100
Accumulated Other Comprehensive Income
The following tables present the changes in the components of accumulated other comprehensive income (AOCI) for the years ended March 31, 2019 and 2018:
Table:
 | Unrealized Holding Gains (Losses) Available-for-sale Securities | Minimum Pension Liability | Foreign Currency | Total
Balance at March 31, 2017 | $0.3 | $(5.3) | $(9.4) | $(14.4)
Other comprehensive loss before reclassifications | (13.6) | (5.6) | — | (19.2)
Amounts reclassified from accumulated other comprehensive income (loss) | 15.2 | 0.8 | — | 16.0
Net other comprehensive loss | 1.6 | (4.8) | — | (3.2)
Balance at March 31, 2018 | $1.9 | $(10.1) | $(9.4) | $(17.6)


Question: What was the percentage change in the total balance between 2017 and 2018?
Answer: 22.22
Calculation: ((-17.6-(-14.4))/-14.4) * 100
19. Related Party Transactions
Key management personnel compensation
All directors and executive management have authority and responsibility for planning, directing and controlling the activities of the Group, and are considered to be key management personnel.
Compensation for the Group’s key management personnel is as follows:
Table:
 |  | Fiscal Year Ended June 30, | 
 | 2019 | 2018 | 2017
 |  | (U.S. $ in thousands) | 
Executive management |  |  | 
Short-term compensation and benefits | $3,835 | $2,991 | $2,860
Post-employment benefits | 109 | 99 | 100
Share-based payments | 17,144 | 9,335 | 26,030
 | $21,088 | $12,425 | $28,990
Board of directors |  |  | 
Cash remuneration | $430 | $362 | $388
Share-based payments | 1,772 | 1,577 | 1,825
 | $2,202 | $1,939 | $2,213


Question: What is the share-based payments for the Board of directors in fiscal years ended June 30, 2017, 2018 and 2019 respectively?
Answer: 1,825, 1,577, 1,772
Research and Development Expense
Research and development expense increased by $19.1 million in 2018 compared to 2017. The increase was primarily due to a $18.1 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 159 employees as of December 31, 2017 to 229 employees as of December 31, 2018. The remaining increase was principally the result of a $2.9 million increase in hosting and software related cost to support research and development activities and an increase of $0.3 million in software subscription cost which was offset by a $1.0 million decrease in office related expenses to support research and development activities. A total of $7.8 million of internally-developed software costs during 2018 and $6.3 million of internally-developed software costs during 2017 were capitalized, resulting in a decrease of the expense by $1.4 million compared to 2017.
Table:
 | Year Ended December 31, |  | Change | 
 | 2018 | 2017 | $ | %
 |  | (dollars in thousands) |  | 
Research and development | $ 41,305 | $ 22,241 | $ 19,064 | 85.7%
% of revenue | 28% | 21% |  | 


Question: In which year was research and development expense less than 40,000 thousands?
Answer: 2017
Calculation: locate and analyze research and development in row 4
Annual Dividends Paid and Proposed
The following table sets forth in euro the annual dividends paid or proposed to be paid per ordinary share in respect of each of the years indicated. One SAP ADR currently represents one SAP SE ordinary share. Accordingly, the final dividend per ADR is equal to the dividend for one SAP SE ordinary share and is dependent on the euro/U.S. dollar exchange rate. The table does not reflect tax credits that may be available to German taxpayers who receive dividend payments. If you own our ordinary shares or ADRs and if you are a U.S. resident, refer to “Item 10. Additional Information — Taxation,” for further information.
(1) Translated for the convenience of the reader from euro into U.S. dollars at the Noon Buying Rate for converting euro into U.S. dollars on the dividend payment date. The Depositary is required to convert any dividend payments received from SAP as promptly as practicable upon receipt.
(2) Subject to approval at the Annual General Meeting of Shareholders of SAP SE currently scheduled to be held on May 15, 2020.
(3) Translated for the convenience of the reader from euro into U.S. dollars at the Noon Buying Rate for converting euro into U.S. dollars on February 7, 2020 of US$1.0950 per €1.00. The dividend paid may differ due to changes in the exchange rate.
The amount of dividends paid on the ordinary shares depends on the amount of profits to be distributed by SAP SE, which depends in part upon our financial performance. In addition, the amount of dividends received by holders of ADRs may be affected by fluctuations in exchange rates (see “Item 3. Key Information — Exchange Rates”). The timing, declaration, amount and payment of any future dividend will depend upon our future earnings, capital needs and other relevant factors, in each case as proposed by the Executive Board and the Supervisory Board of SAP SE and approved by the Annual General Meeting of Shareholders.
In light of SAP’s strong financial performance and healthy balance sheet, the Supervisory Board of SAP SE approved, on November 4, 2019, the Executive Board’s plan for enhanced capital return in 2020. Under this new program, the Company intends to repurchase shares and/or issue a special dividend with a combined volume of €1.5 billion by December 31, 2020.
Table:
 | Dividend Paid per Ordinary Share | 
Year Ended December 31, | € | US$
2015 | 1.15 | 1.30 (1)
2016 | 1.25 | 1.37 (1)
2017 | 1.40 | 1.65 (1)
2018 | 1.50 | 1.68 (1)
2019 (proposed) | 1.58 (2) | 1.73 (2), (3)


Question: In which years is the Annual Dividends Paid and Proposed provided?
Answer: 2015, 2016, 2017, 2018, 2019
32. Provisions for post-employment benefits plans and similar obligations
Provisions for post-employment benefits plans are recognised in accordance with IAS 19 (Employee Benefits).
Provisions for post-employment benefits plans consist of commitments primarily related to benefits defined by the provisions of company pension plans. These take the form of defined benefit plans directly from the employer (employer’s commitments) and defined benefit plans from external pension providers (benevolent funds in Germany and international pension funds). The external providers’ assets serve exclusively to finance the pension entitlements and qualify as plan assets. The benefits under the different plans are based on performance and length of service.
The most important performance-based pension plans are described in the following.
Table:
€ million | 30/9/2018 | 30/9/2019
Provisions for post-employment benefits plans (employer’s commitments) | 344 | 414
Provisions for indirect commitments | 12 | 17
Provisions for voluntary pension benefits | 0 | 0
Provisions for post-employment benefit plans | 71 | 78
 | 427 | 509
Provisions for obligations similar to pensions | 41 | 34
 | 468 | 543


Question: What are the types of provisions for post-employment benefits plans?
Answer: Provisions for post-employment benefits plans (employer’s commitments), Provisions for indirect commitments, Provisions for voluntary pension benefits, Provisions for post-employment benefit plans
5. Remuneration continued
Remuneration at a glance 2019
How we performed
The above figures exclude the acquisition of Thermocoax.
Table:
Remuneration key performance indicator | 2019 actual | 2019 threshold | 2019 target | 2019 maximum | Remuneration measure
Group operating profit (£m) | 277.3 | 256.7 | 270.3 | 283.8 | Annual Incentive Plan
Group cash generation (£m) | 296.4 | 270.7 | 285.0 | 299.2 | Annual Incentive Plan
Group ROCE (%) | 54.5 | 50.1 | 52.7 | 55.3 | Annual Incentive Plan
2017-2019 EPS (%) | 57.5 | 27.6 | N/A | 52.3 | Performance Share Plan
2017-2019 relative TSR (percentile TSR) | 94th | 50th | N/A | 75th | Performance Share Plan


Question: What was the difference between the 2019 actual group cash generation compared with the 2019 target group cash generation?
Answer: 11.4
Calculation: 296.4-285.0
Cash flow
Net cash flow from operating activities decreased by $4.8 million to $142.9 million from $147.7 million in the prior period. The small overall decrease was due to a $9.9 million reduction in the cashflow outflow on exceptional items, a $7.0 million improved use of working capital within the business, both being offset by an increase in overheads, primarily in relation to Sales and Marketing expenses.
Unlevered free cashflow decreased by $15.8 million to $123.8 million from $139.6 million in the prior-period representing the reduction in net cash flow from operating activities adjusted for the cashflow impact of exceptional items.
1 Restated for the adoption of IFRS 15 and change in accounting policy in respect of research and development expenditure tax credit scheme (“RDEC”) and provision for interest on uncertain tax positions, as explained in note 2 of the Financial Statements
2 Unlevered free cash flow is also represented by the sum of the marked rows and has been presented to enhance understanding of the Group’s cash generation capability
3 Excludes non-cash movements on exceptional items
Table:
 | FY19 | FY181
 | $M | $M
Cash EBITDA2 | 167.9 | 199.2
Net deferral of revenue | (49.7) | (129.6)
Net deferral of expenses | 0.9 | 8.4
Foreign exchange | 1.5 | (8.1)
Depreciation | (11.6) | (11.6)
Adjusted operating profit | 109.0 | 58.3
Net deferral of revenue | 49.7 | 129.6
Net deferral of expenses | (0.9) | (8.4)
Exceptional items 3 | (3.1) | (13.0)
Depreciation | 11.6 | 11.6
Foreign exchange | (1.5) | 8.1
Change in working capital 2 | (5.2) | (12.2)
Corporation tax paid 2 | (16.7) | (26.3)
Net cash flow from operating activities | 142.9 | 147.7
Exceptional items 3 | 3.1 | 13.0
Net capital expenditure 2 | (22.2) | (21.1)
Unlevered free cash flow | 123.8 | 139.6


Question: In which year was the Net cash flow from operating activities larger?
Answer: FY18
Calculation: 147.7>142.9
Loss per share
Basic loss per share are computed based on the weighted average number of common shares outstanding during the period. Diluted earnings/loss per share reflect the dilutive impact of outstanding stock options and restricted stock awards. Included in the weighted average shares outstanding is the share consideration in connection with the Restaurant Magic Acquisition (See Note 2 - Acquisitions) in the amount of 908,192 for the period after the close of the transaction. The shares were issued in January 2020, however, no contingencies existed as of the date of the acquisition.
The following is a reconciliation of the weighted average shares outstanding for the basic and diluted loss per share computations (in thousands, except share and per share data):
At December 31, 2019 and 2018 there were 383,000 and 750,000 incremental shares, respectively, from the assumed exercise of stock options that were excluded from the computation of diluted earnings per share because of the anti-dilutive effect on earnings per share. There were 308,000 restricted stock awards excluded from the computation of diluted earnings per share for the fiscal year ended 2019 and 113,000 for the fiscal year ended 2018.
Table:
 | 2019 | 2018
Net Loss | $(15,571) | $(24,122)
Basic: |  | 
Weighted average shares outstanding at beginning of year | 16,041 | 15,949
Weighted average shares issued during the year, net | 182 | 92
Weighted average common shares, basic | 16,223 | 16,041
Loss from per common share, basic | $(0.96) | $(1.50)
Diluted: |  | 
Weighted average common shares, basic | 16,223 | 16,041
Dilutive impact of stock options and restricted stock awards | — | —
Weighted average common shares, diluted | 16,223 | 16,041
Loss per common share, diluted | $ (0.96) | $ (1.50)


Question: What is the change in Weighted average common shares, basic between December 31, 2018 and 2019?
Answer: 182
Calculation: 16,223-16,041
Restricted Stock Units
A summary of the RSU transactions for the year ended December 31, 2019 are as follows (number of shares in millions):
During 2019, the Company awarded 2.6 million RSUs to certain officers and employees of the Company that vest upon the achievement of certain performance criteria and market conditions. The number of units expected to vest is evaluated each reporting period and compensation expense is recognized for those units for which achievement of the performance criteria is considered probable. Compensation expense for RSUs with market conditions are recognized based on the grant date fair value irrespective of the achievement of the condition.
As of December 31, 2019, unrecognized compensation expense, net of estimated forfeitures related to non-vested RSUs granted under the Amended and Restated SIP with service, performance and market conditions, was $60.9 million, $10.1 million and $3.9 million, respectively.
For RSUs with time-based service conditions, expense is being recognized over the vesting period; for RSUs with performance criteria, expense is recognized over the period during which the performance criteria is expected to be achieved; for RSUs with market conditions expense is recognized over the period in which the condition is assessed irrespective of whether it would be achieved or not.
Unrecognized compensation cost related to awards with certain performance criteria that are not expected to be achieved is not included here. Total compensation expense related to performance-based, service-based, and market-based RSUs was $69.8 million for the year ended December 31, 2019, which included $48.4 million for RSUs with time-based service conditions that were granted in 2019 and prior that are expected to vest.
Table:
 | Number of Shares | Weighted-Average Grant
Date Fair Value
Nonvested shares of RSUs at December 31, 2018 | 8.6 | $16.59
Granted | 5.4 | 21.64
Achieved | 0.2 | 24.46
Released | (4.8) | 14.41
Canceled | (0.5) | 19.74
Nonvested shares of RSUs at December 31, 2019 | 8.9 | 20.84


Question: What is the change in Weighted-Average Grant Date Fair Value of Nonvested shares of RSUs from year ended December 31, 2018 to 2019?
Answer: 4.25
Calculation: 20.84-16.59
Cash Flows
The following table sets forth selected consolidated cash flow information (in thousands):
Operating Activities Net cash provided by operating activities during the fiscal year ended August 31, 2019 was primarily due to increased accounts payable, accrued expenses and other liabilities, decreased inventories and non-cash expenses, partially offset by increased contract assets and accounts receivable. The increase in accounts payable, accrued expenses and other liabilities is primarily due to the timing of collections on accounts receivable sold under the securitization programs and the timing of purchases and cash payments. The decrease in inventories is primarily due to the adoption of ASU 2014-09 and the reclassification to contract assets for revenue recognized for over time customers, partially offset by an increase in inventories to support expected sales levels in the first quarter of fiscal year 2020. The increase in contract assets is due to the adoption of ASU 2014-09 and the timing of revenue recognition for over time customers. The increase in accounts receivable is primarily driven by the amended and new securitization programs and higher sales and timing of collections.
Investing Activities Net cash used in investing activities during the fiscal year ended August 31, 2019 consisted primarily of capital expenditures principally to support ongoing business in the DMS and EMS segments and expenditures for assets acquired in connection with the initial and second closings of the acquisition of certain assets of JJMD, partially offset by proceeds and advances from the sale of property, plant and equipment and cash receipts on sold receivables under the asset-backed securitization programs.
Financing Activities Net cash used in financing activities during the fiscal year ended August 31, 2019 was primarily due to: (i) payments for debt agreements, (ii) the repurchase of our common stock, (iii) dividend payments and (iv) treasury stock minimum tax withholding related to vesting of restricted stock. Net cash used in financing activities was partially offset by: (i) borrowings under debt agreements and (ii) net proceeds from the exercise of stock options and issuance of common stock under the employee stock purchase plan.
Table:
 |  | Fiscal Year Ended August 31, | 
 | 2019 | 2018 | 2017
Net cash provided by (used in) operating activities | $1,193,066 | $(1,105,448) | $(1,464,085)
Net cash (used in) provided by investing activities | (872,454) | 1,240,914 | 2,141,263
Net cash used in financing activities | (415,772) | (47,044) | (404,546)
Effect of exchange rate changes on cash and cash equivalents | 554 | (20,392) | 5,228
Net (decrease) increase in cash and cash equivalents | $(94,606) | $68,030 | $277,860


Question: What years does the table provide data for Net cash provided by (used in) operating activities?
Answer: 2019, 2018, 2017
IFRS cash flow
The key drivers of the decrease in cash and cash equivalents of £35.8 million in the year are discussed below.
Cash flows from operating activities of £11.1 million were £91.5 million lower than 2018, largely due to the reduction in underlying earnings of £65.9 million (see income statement section) and the early settlement of interest rate swaps of £52.4 million, partially offset by improvements in working capital of £32.2 million.
Cash flows from investing activities mainly reflected cash inflows related to the part disposal of intu Derby of £96.7 million and other sundry disposals of £75.3 million, partially offset by capital expenditure during the year of £127.7 million.
Cash flows from financing activities primarily reflected net borrowings repaid in the year (see debt activity section on page 36).
Table:
m | 2019 | 2018
Cash flows from: |  | 
operating activities | 11.1 | 102.6
investing activities | 75.5 | (0.4)
financing activities | (122.4) | (90.8)
Net change in cash and cash equivalents | (35.8) | 11.4


Question: What is the percentage change in the net change in cash and cash equivalents from 2018 to 2019?
Answer: -414.04
Calculation: ((-35.8-11.4)/11.4) * 100
Share-based Compensation Expense The following table summarizes total compensation costs recognized for share-based payments during the years ended December 31, 2019, 2018 and 2017:
Income tax benefits related to share-based compensation of approximately $1.8 million, $1.3 million and $1.1 million were recorded for the years ended December 31, 2019, 2018 and 2017, respectively. Share-based compensation expense is included in “selling, general and administrative expenses” in the accompanying consolidated statements of operations.
As of December 31, 2019, total unrecognized compensation cost related to non-vested RSAs and PSAs was $10.6 million and will be recognized over a weighted-average period of approximately 1.7 years.
Table:
 |  | Year Ended December 31, | 
(In thousands) | 2019 | 2018 | 2017
Restricted stock | $ 4,013 | $ 3,249 | $ 1,986
Performance shares | 2,823 | 1,870 | 780
Total | $ 6,836 | $ 5,119 | $ 2,766


Question: What was the average performance shares for 2017-2019?
Answer: 1824.33
Calculation: (2,823 + 1,870 + 780) / 3