hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
The following table reconciles the theoretical corporation tax expense to the reported tax expense using the UK corporation tax rate. The reconciling items represent the impact of rate differentials in tax jurisdictions and the impact of non-taxable benefits and non-deductible expenses arising from differences between the local tax base and the reported Financial Statements.
The Group’s taxation strategy is published at www.sophos.com/en-us/medialibrary/PDFs/legal/sophos-group-tax-poli
The Group’s taxation strategy is published at www.sophos.com/en-us/medialibrary/PDFs/legal/sophos-group-tax-policyfy19. pdf and is aligned to its business strategy and operational needs. Oversight of taxation is within the remit of the Audit and Risk Committee. The Chief Financial Officer is responsible for tax strategy supported by a global team of tax professionals. Sophos strives for an open and transparent relationship with all revenue authorities and is vigilant in ensuring that the Group complies with current tax legislation. The Group proactively seeks to agree arm’s length pricing with tax authorities to mitigate tax risks of significant cross-border operations. The Group actively engages with policy makers, tax administrators, industry bodies and international institutions to provide informed input on proposed tax measures, so that it and they can understand how those proposals would affect the Group. However, a tax authority may seek adjustment to the filing position adopted by a Group company and it is accepted that interpretation of complex regulations may lead to additional tax being assessed. Uncertain tax positions are monitored regularly and a provision made in the accounts where appropriate.
Table:
 | Year-ended 31 March 2019 | Year-ended 31 March 2018 Restated See note 2
 | $M | $M
Profit / (loss) for the year before taxation | 53.6 | (41.0)
Loss for the year before taxation multiplied by the standard rate of corporation tax in the UK of 19% (2018: 19%) | 10.2 | (7.7)
Effects of: |  | 
Adjustments in respect of previous years | 0.8 | 7.1
Change in tax rate during the year | 1.4 | 3.6
Expenses not deductible for tax purposes | 11.8 | 9.4
Losses not recognised | (0.9) | –
Higher tax rates on overseas earnings | 7.7 | 3.8
Research and development and other tax credits | (1.9) | (0.6)
Impact of US tax reform on deferred tax | – | 5.4
Other movements | (2.4) | (1.1)
Charge for taxation on profit / (loss) for the year | 26.7 | 19.9


Question: What was the change in the Charge for taxation on profit  for the year in 2019 from 2018?
Answer: 6.8
Calculation: 26.7-19.9
20. Net Loss Per Share
The Company intends to settle the principal of the Convertible Notes in cash on conversion and calculates diluted earnings per share using the treasury-stock method. Stock-based awards and the conversion feature on the Convertible Notes that have an anti-dilutive effect on the calculation of diluted loss per common share, are excluded from this calculation.
For the years ended December 31, 2019, 2018 and 2017, the number of Common Stock from stock-based awards and the conversion feature on the Convertible Notes that had an anti-dilutive effect on the calculation of diluted earnings per common share were 3.5 million, 4.0 million and 3.6 million respectively.
In periods where a loss attributable to shareholders has been incurred all stock-based awards and the conversion feature on the Convertible Notes are anti-dilutive.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
 | $ | $ | $
Net loss attributable to shareholders of Teekay Corporation for basic loss per share | (310,577) | (79,237) | (163,276)
Reduction in net earnings due to dilutive impact of stock-based compensation in Teekay LNG, Altera and Teekay Tankers and stock purchase warrants in Altera | — | — | (90)
Net loss attributable to shareholders of Teekay Corporation for diluted loss per share | (310,577) | (79,237) | (163,366)
Weighted average number of common shares | 100,719,224 | 99,670,176 | 86,335,473
Dilutive effect of stock-based compensation | — | — | —
Common stock and common stock equivalents | 100,719,224 | 99,670,176 | 86,335,473
Loss per common share - basic and diluted | (3.08) | (0.79) | (1.89)


Question: What happens if a loss attributable to shareholders has been incurred?
Answer: In periods where a loss attributable to shareholders has been incurred all stock-based awards and the conversion feature on the Convertible Notes are anti-dilutive.
30. EMPLOYEE BENEFIT PLANS (cont.)
The above sensitivities are hypothetical and should be used with caution. Changes in amounts based on a one percent variation in assumptions generally cannot be extrapolated because the relationship of the change in assumption to the change in amounts may not be linear. The sensitivities have been calculated independently of changes in other key variables. Changes in one factor may result in changes in another, which could amplify or reduce certain sensitivities.
The Company expects to make contributions of $5.1 million to the defined benefit plans and $0.6 million to the defined contribution plan of Telesat Canada during the next fiscal year.
Table:
 | Pension |  | Other | 
As at December 31, 2018 | 1% increase | 1% decrease | 1% increase | 1% decrease
Discount rate | $(39,145) | $49,361 | $(2,471) | $3,224
Future salary growth | $7,572 | $(6,919) | N/A | N/A
Medical and dental trend rates | N/A | N/A | $1,703 | $(1,280)


Question: What is the difference in pension amount if the future salary growth had a 1% increase and a 1% decrease?
Answer: 14491
Calculation: 7,572 - (6,919)
intel corporation notes to consolidated financial statements ( continued ) note 16 : other comprehensive income ( loss ) the changes in accumulated other comprehensive income ( loss ) by component and related tax effects for each period were as follows : ( in millions ) unrealized holding ( losses ) on available- for-sale investments deferred tax asset valuation allowance unrealized holding ( losses ) on derivatives service credits ( costs ) actuarial ( losses ) foreign currency translation adjustment total .

Table:
( in millions ) | unrealized holding gains ( losses ) on available-for-sale investments | deferred tax asset valuation allowance | unrealized holding gains ( losses ) on derivatives | prior service credits ( costs ) | actuarial gains ( losses ) | foreign currency translation adjustment | total
december 27 2014 | $ 2459 | $ 26 | $ -423 ( 423 ) | $ -47 ( 47 ) | $ -1004 ( 1004 ) | $ -345 ( 345 ) | $ 666
other comprehensive income ( loss ) before reclassifications | -999 ( 999 ) | 2014 | -298 ( 298 ) | -2 ( 2 ) | 73 | -187 ( 187 ) | -1413 ( 1413 )
amounts reclassified out of accumulated other comprehensive income ( loss ) | -93 ( 93 ) | 2014 | 522 | 10 | 67 | 2014 | 506
tax effects | 382 | -18 ( 18 ) | -67 ( 67 ) | -1 ( 1 ) | -12 ( 12 ) | 17 | 301
other comprehensive income ( loss ) | -710 ( 710 ) | -18 ( 18 ) | 157 | 7 | 128 | -170 ( 170 ) | -606 ( 606 )
december 26 2015 | 1749 | 8 | -266 ( 266 ) | -40 ( 40 ) | -876 ( 876 ) | -515 ( 515 ) | 60
other comprehensive income ( loss ) before reclassifications | 1170 | 2014 | -26 ( 26 ) | 2014 | -680 ( 680 ) | -4 ( 4 ) | 460
amounts reclassified out of accumulated other comprehensive income ( loss ) | -530 ( 530 ) | 2014 | 38 | 2014 | 170 | 2014 | -322 ( 322 )
tax effects | -225 ( 225 ) | -8 ( 8 ) | -5 ( 5 ) | 2014 | 146 | 2014 | -92 ( 92 )
other comprehensive income ( loss ) | 415 | -8 ( 8 ) | 7 | 2014 | -364 ( 364 ) | -4 ( 4 ) | 46
december 31 2016 | $ 2164 | $ 2014 | $ -259 ( 259 ) | $ -40 ( 40 ) | $ -1240 ( 1240 ) | $ -519 ( 519 ) | $ 106
.

Question: what is the net change in accumulated other comprehensive income during 2016?
Answer: 46
Calculation: subtract(106, 60)
19. Net Income per Share
The following table presents the calculation of basic and diluted net income per share (in millions, except per-share amounts):
Employee equity share options, unvested shares, and similar equity instruments granted and assumed by Cisco are treated as potential common shares outstanding in computing diluted earnings per share. Diluted shares outstanding include the dilutive effect of in-the-money options, unvested restricted stock, and restricted stock units. The dilutive effect of such equity awards is calculated based on the average share price for each fiscal period using the treasury stock method. Under the treasury stock method, the amount the employee must pay for exercising stock options and the amount of compensation cost for future service that has not yet recognized are collectively assumed to be used to repurchase shares.
Table:
Years Ended | July 27, 2019 | July 28, 2018 | July 29, 2017
Net income . | $11,621 | $110 | $9,609
Weighted-average shares—basic | 4,419 | 4,837 | 5,010
Effect of dilutive potential common shares | 34 | 44 | 39
Weighted-average shares—diluted . | 4,453 | 4,881 | 5,049
Net income per share—basic . | $2.63 | $0.02 | $1.92
Net income per share—diluted | $2.61 | $0.02 | $1.90
Antidilutive employee share-based awards, excluded | 55 | 61 | 136


Question: What was the basic weighted-average shares in 2019?
Answer: 4,419
Restricted Share Units
During the year ended December 31, 2019, pursuant to the 2016 Incentive Plan, the Company granted restricted share unit awards (“RSUs”). RSUs generally have requisite service periods of three years and vest in increments of 33% on the anniversary of the grant dates. RSUs granted to our board vest one year from grant or as of the next annual shareholders meeting, whichever is earlier. Under each arrangement, RSUs are issued without direct cost to the employee on the vesting date. The Company estimates the fair value of the RSUs based upon the market price of the Company’s stock at the date of grant. The Company recognizes compensation expense for RSUs on a straight-line basis over the requisite service period.
A summary of nonvested RSUs is as follows:
During the year ended December 31, 2019, a total of 259,634 RSUs vested. The Company withheld 57,802 of those shares to pay the employees’ portion of the minimum payroll withholding taxes.
As of December 31, 2019, there was unrecognized compensation expense of $20.5 million related to RSUs, $15.0 million related to TSRs, $0.5 million related to LTIP performance shares, $0.3 million related to nonvested RSAs, and $0.2 million related to nonvested stock options, which the Company expects to recognize over weighted average periods of 1.9 years, 1.9 years, 0.1 years, 0.2 years, and 0.3 years, respectively.
The Company recorded stock-based compensation expense recognized under ASC 718 during the years ended December 31, 2019, 2018, and 2017, of $36.8 million, $20.4 million, and $13.7 million, respectively, with corresponding tax benefits of $5.9 million, $3.9 million, and $1.7 million, respectively. The Company recognizes compensation expense for stock option awards that vest with only service conditions on a straight-line basis over the requisite service period. The Company recognizes compensation expense for stock option awards that vest with service and market-based conditions on a straight-line basis over the longer of the requisite service period or the estimated period to meet the defined market-based condition.
Table:
 | Number of Shares | Weighted Average Grant Date Fair Value
Nonvested as of December 31, 2018 | 651,045 | $23.82
Granted | 742,579 | 33.28
Vested | -259,634 | 24.16
Forfeited | -124,586 | 29.79
Nonvested as of December 31, 2019 | 1,009,404 | $ 29.96


Question: What was the number of granted shares in 2019?
Answer: 742,579
Restricted Stock Units
The Company intends to settle all vested restricted stock unit payments held by United States-based participants in shares of the Company’s common stock and classifies these awards as equity awards in its Consolidated Balance Sheets. Awards held by participants who are based outside of the United States will be settled in cash and are classified within accrued and other current liabilities on the Consolidated Balance Sheets as of December 31, 2019 and 2018
The following table summarizes the activity related to the unvested restricted stock units during the years ended December 31, 2019 and 2018:
Unrecognized compensation expense related to unvested restricted stock units was $731 at December 31, 2019, which is expected to be recognized as expense over the weighted-average period of 0.7 years.
During the years ended December 31, 2019 and 2018, the Company issued 642,520 and 782,364 shares, respectively, of common stock to participants of the 2016 Plan based in the United States, after withholding approximately 261,335 and 472,965 shares, respectively, to satisfy tax withholding obligations. The Company made a cash payment of $181 and $1,495 to cover employee withholding taxes upon the settlement of these vested restricted stock units during the years ended December 31, 2019 and 2018, respectively. During the years ended December 31, 2019 and 2018, the Company also paid $0 and $300 to cash-settle 16 and 100,025 vested restricted stock units by agreement with the Chief Operating Officer in relation to certain grants made to him and to pay cash in lieu of fractional shares for vested units held by participants based in the United States.
Table:
 | Number of Units | Weighted-Average Grant-Date Fair Value
Unvested restricted stock units outstanding - December 31, 2017 | 3,106,024 | $3.43
Granted | 853,736 | 1.46
Vested | (1,583,399) | 3.18
Forfeited | (563,400) | 3.39
Unvested restricted stock units outstanding - December 31, 2018 | 1,812,961 | $2.74
Granted | 60,000 | $0.98
Vested | (904,096) | $2.67
Forfeited | (263,450) | $2.71
Unvested restricted stock units outstanding - December 31, 2019 | 705,415 | $2.68


Question: What is the average number of units forfeited in 2017 and 2018?
Answer: 413425
Calculation: (563,400 + 263,450)/2
18. Other taxes
The other taxes (for example property tax, motor vehicle tax, excise tax and transaction tax) have the following effects on the income statement:
Table:
€ million | 2017/2018 | 2018/2019
Other taxes | 79 | 79
thereof from cost of sales | (1) | (1)
thereof from selling expenses | (65) | (62)
thereof from general administrative expenses | (13) | (16)


Question: What are examples of taxes under Other taxes?
Answer: property tax, motor vehicle tax, excise tax and transaction tax
Contract costs As discussed in the Significant Accounting Policies Note, Topic 606 requires the recognition of an asset for incremental costs to obtain a customer contract, which is then amortized to expense, over the respective period of expected benefit. The Partnership recognizes a contract asset for incremental commission costs paid to Verizon Wireless personnel and agents in conjunction with obtaining customer contracts.
The costs are only deferred when it is determined the commissions are incremental costs that would not have been incurred absent the customer contract and are expected to be recovered. Costs to obtain a contract are amortized and recorded ratably as commission expense over the period representing the transfer of goods or services to which the assets relate. Costs to obtain contracts are amortized over the customers' estimated device upgrade cycle of two to three years, as such costs are typically incurred each time a customer upgrades their equipment.
The amortization periods for the costs incurred to obtain a customer contract is determined at a portfolio level due to the similarities within these customer contract portfolios. Other costs, such as general costs or costs related to past performance obligations, are expensed as incurred. Deferred contract costs are classified as current or non-current within prepaid expenses and other, and other assets – net, respectively. The balances of deferred contract costs as of December 31, 2019 and 2018, included in the balance sheet were as follows:
For the years ended December 31, 2019 and 2018, the Partnership recognized expense of $3,126 and $2,161, respectively, associated with the amortization of deferred contract costs, primarily within selling, general and administrative expenses in the statements of income.
Deferred contract costs are assessed for impairment on an annual basis. An impairment charge is recognized to the extent the carrying amount of a deferred cost exceeds the remaining amount of consideration expected to be received in exchange for the goods and services related to the cost, less the expected costs related directly to providing those goods and services that have not yet been recognized as expenses. There have been no impairment charges recognized for the year ended December 31, 2019 and 2018.
Table:
 | 2019 | 2018
Assets |  | 
Prepaid expenses and other | $ 3,027 | $ 2,347
Other assets - net | 1,824 | 1,831
Total | $ 4,851 | $ 4,178


Question: What are the impairment charges in 2019?
Answer: There have been no impairment charges recognized for the year ended December 31, 2019
STOCK OPTIONS
Under BCE’s long-term incentive plans, BCE may grant options to executives to buy BCE common shares. The subscription price of a grant is based on the higher of: • the volume-weighted average of the trading price on the trading day immediately prior to the effective date of the grant • the volume-weighted average of the trading price for the last five consecutive trading days ending on the trading day immediately prior to the effective date of the grant
At December 31, 2019, 7,524,891 common shares were authorized for issuance under these plans. Options vest fully after three years of continuous employment from the date of grant. All options become exercisable when they vest and can be exercised for a period of seven years from the date of grant for options granted prior to 2019 and ten years from the date of grant for options granted in 2019.
The following table summarizes BCE’s outstanding stock options at December 31, 2019 and 2018.
(1) The weighted average market share price for options exercised was $62 in 2019 and $55 in 2018.
Table:
 |  | 2019 |  | 2018 | 
 | NOTE | NUMBER OF OPTIONS | WEIGHTED AVERAGE EXERCISE PRICE ($) | NUMBER OF OPTIONS | WEIGHTED AVERAGE EXERCISE PRICE ($)
Outstanding, January 1 |  | 14,072,332 | 56 | 10,490,249 | 55
Granted |  | 3,357,303 | 58 | 3,888,693 | 56
Exercised (1) | 27 | (4,459,559) | 54 | (266,941) | 42
Forfeited |  | (144,535) | 58 | (39,669) | 58
Outstanding, December 31 |  | 12,825,541 | 57 | 14,072,332 | 56
Exercisable, December 31 |  | 2,786,043 | 56 | 4,399,588 | 52


Question: What is the change in granted options in 2019?
Answer: -531390
Calculation: 3,357,303-3,888,693
VALUATION AND QUALIFYING ACCOUNTS
(in millions)
Foreign exchange and other includes the impact of foreign exchange and certain immaterial reclassifications.
Table:
 | Allowances For | 
 | Financing Receivables | Accounts Receivable
Year ended July 29, 2017 |  | 
Balance at beginning of fiscal year . | $375 | $249
Provisions (benefits) | (35) | 27
Recoveries (write-offs), net . | (49) | (61)
Foreign exchange and other . | 4 | (4)
Balance at end of fiscal year | $295 | $211
Year ended July 28, 2018 |  | 
Balance at beginning of fiscal year . | $295 | $211
Provisions (benefits) | (89) | (45)
Recoveries (write-offs), net . | (6) | (37)
Foreign exchange and other . | 5 | —
Balance at end of fiscal year | $205 | $129
Year ended July 27, 2019 |  | 
Balance at beginning of fiscal year | $205 | $129
Provisions (benefits) | (16) | 56
Recoveries (write-offs), net | (42) | (50)
Foreign exchange and other  . | (21) | 1
Balance at end of fiscal year | $126 | $136


Question: Which fiscal years does the table provide information for the company's valuation and qualifying accounts?
Answer: 2019, 2018, 2017
TREASURY SHARES
On December 31, 2019, we had 48,866,220 outstanding common shares excluding 2,431,174 treasury shares. This compared to 49,318,898 outstanding common shares and 6,978,496 treasury shares at year-end 2018. Besides the cancellation of 5 million treasury shares in July 2019, the change in the number of treasury shares in 2019 was the result of approximately 950,000 repurchased shares and approximately 498,000 treasury shares that were used as part of share based payments.
Table:
 | 2018 | 2019
As per January 1: |  | 
Issued shares | 62,297,394 | 56,297,394
Treasury shares | 6,157,241 | 6,978,496
Outstanding shares | 56,140,153 | 49,318,898
Changes during the year: |  | 
Cancellation of treasury shares | 6,000,000 | 5,000,000
Share buybacks | 7,242,734 | 950,902
Treasury shares used for share based performance programs | 421,479 | 498,224
As per December 31: |  | 
Issued shares | 56,297,394 | 51,297,394
Treasury shares | 6,978,496 | 2,431,174
Outstanding shares | 49,318,898 | 48,866,220


Question: What is the Cancellation of treasury shares for 2019?
Answer: 5,000,000
Purchases of Equity Securities by the Issuer and Affiliated Purchasers
The following table contains information with respect to purchases made by or on behalf of CalAmp or any “affiliated purchaser” (as defined in Rule 10b-18(a)(3) under the Exchange Act), of our common stock during the following months of our fourth quarter ended February 28, 2019:
(1) Average price paid per share for shares purchased as part of our share repurchase program (includes brokerage commissions).
(2) On December 10, 2018, we announced that our Board of Directors authorized a new share repurchase program under which we may repurchase up to $20.0 million of our outstanding common stock over the next 12 months. As of February 28, 2019, $10.0 million of the $20.0 million had been utilized. Our share repurchase program does not obligate us to acquire any specific number of shares. Under the program, shares may be repurchased in privately negotiated and/or open market transactions, including under plans complying with Rule 10b5-1 under the Exchange Act.
Table:
 | Total Number of Shares Purchased | Average Price Paid per Share (1) | Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs | Approximate Dollar Value of Shares that may be Purchased Under the Plans or Programs (2)
December 1 - December 31, 2018 | 75,000 | $12.96 | 75,000 | $19,028,173
January 1 - January 31, 2019 | 524,577 | $14.00 | 524,577 | $11,685,543
February 1 - February 28, 2019 | 116,042 | $14.53 | 116,042 | $10,000,013
Total | 715,619 | $13.97 | 715,619 | $10,000,013


Question: How many shares were purchased in 2019?
Answer: 640619
Calculation: (524,577+116,042)
11. Income Taxes
The geographical breakdown of loss before income taxes is as follows (in thousands):
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Domestic loss | $(20,345) | $(29,658) | $(13,752)
Foreign income | 3,933 | 3,123 | 4,207
Loss before income taxes | $(16,412) | $(26,535) | $(9,545)


Question: What is the company's total loss before income taxes between 2017 to 2019?
Answer: -52492
Calculation: $(16,412) + $(26,535) + $(9,545)
Accumulated Other Comprehensive Income
The table below details where reclassifications of realized transactions out of AOCI are recorded on the consolidated statements of income (amounts in millions).
Table:
 |  | Year ended March 31, |  | 
Description of AOCI Component | 2019 | 2018 | 2017 | Related Statement of Income Line
Unrealized losses on available-for-sale securities | $(5.6) | $(15.2) | $(1.5) | Other income, net
Amortization of actuarial loss | (1.0) | (0.8) | — | Other income, net
Reclassification of realized transactions, net of taxes | $(6.6) | $(16.0) | $(1.5) | Net Income


Question: What was the change in the Unrealized losses on available-for-sale securities between 2017 and 2018?
Answer: -13.7
Calculation: -15.2-(-1.5)