next-tat/TAT-QA huggingface dataset:
Years ended August 31,
2019
2018 (1)
Change
(in thousands of dollars, except percentages)
$
$
%
Interest on long-term debt
176,798
179,680
(1.6)
Net foreign exchange gains
(2,744)
(2,134)
28.6
Amortization of deferred transaction costs
1,836
1,884
(2.5)
Capitalized borrowing costs
(690)
(2,074)
(66.7)
Other
302
8,100
(96.3)
175,502
185,456
(5.4)

text: 3.4 FINANCIAL EXPENSE
text: (1) Fiscal 2018 was restated to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Discontinued operations" section.
text: Fiscal 2019 financial expense decreased by 5.4% mainly due to:
text: • the reimbursement at maturity of the Senior Secured Notes Series B on October 1, 2018; • the reimbursements of $65 million and US$35 million under the Canadian Revolving Facility during the second quarter of fiscal 2019 and of US$328 million during the third quarter of fiscal 2019 following the sale of Cogeco Peer 1; and
text: • early reimbursement of the US$400 million Senior Unsecured Notes during the third quarter of fiscal 2018 which resulted in a $6.2 million redemption premium and the write-off of the unamortized deferred transaction costs of $2.5 million; partly offset by • higher interest cost on the First Lien Credit Facilities resulting from the full year impact of the financing of the MetroCast acquisition; and • the appreciation of the US dollar against the Canadian dollar compared to the prior year.

Questions:
question: What was the reimbursement amount under the Canadian Revolving Facility during the second quarter of 2019?
answer: $65 million and US$35 million
question: What was the early reimbursement amount of Senior Unsecured Notes in the third quarter of 2018?
answer: US$400 million
question: What was the redemption premium in third quarter of 2018?
answer: $6.2 million redemption premium
question: What was the increase / (decrease) in the interest on long-term debt from 2018 to 2019?
answer: -2882
derivation: 176,798 - 179,680
scale: thousand
question: What was the average net foreign exchange gains between 2018 and 2019?
answer: -2439
derivation: - (2,744 + 2,134) / 2
scale: thousand
question: What was the increase / (decrease) in the amortization of deferred transactions costs from 2018 to 2019?
answer: -48
derivation: 1,836 - 1,884
scale: thousand
(in millions)
Balance as of March 30, 2018
Revenue Recognition Guidance
Accounting for Income Taxes Guidance
Opening Balance as of March 31, 2018
Accounts receivable, net
$809
$24
$—
$833
Other current assets (1)
$522
$(8)
$(8)
$506
Other long-term assets (2)
$526
$57
$750
$1,333
Total assets
$15,759
$73
$742
$16,574
Short-term contract liabilities
$2,368
$(107)
$—
$2,261
Other current liabilities
$372
$(2)
$—
$370
Long-term contract liabilities
$735
$(62)
$—
$673
Deferred income tax liabilities
$592
$47
$—
$639
Total liabilities
$10,736
$(124)
$—
$10,612
Retained earnings
$328
$197
$742
$1,267

text: Opening Balance Sheet Adjustments
text: The following summarizes the effect of adopting the above new accounting standards:
text: (1) The balance as of March 30, 2018, includes income tax receivable and prepaid income taxes of $107 million and short-term deferred commissions of $94 million. The opening balance as of March 31, 2018, includes income tax receivable and prepaid income taxes of $99 million and short-term deferred commissions of $86 million.
text: (2) The balance as of March 30, 2018, includes long-term deferred commissions of $35 million, long-term income tax receivable and prepaid income taxes of $61 million and deferred income tax assets of $46 million. The opening balance as of March 31, 2018, includes long-term deferred commissions of $92 million, long-term income tax receivable and prepaid income taxes of $29 million, and deferred income tax assets of $828 million.

Questions:
question: What does the table show?
answer: summarizes the effect of adopting the above new accounting standards
question: What is the Opening balance as of March 31, 2018 for Accounts receivable, net?
answer: $809
scale: million
question: What is the Opening balance as of March 31, 2018 for Total assets?
answer: $16,574
scale: million
question: What is the percentage increase in Accounts receivable, net from Balance as of March 30, 2018 to Opening balance as of March 31, 2018?
answer: 2.97
derivation: 24/809
scale: percent
question: What is the percentage increase in Total assets from Balance as of March 30, 2018 to Opening balance as of March 31, 2018?
answer: 5.17
derivation: (73+742)/15,759
scale: percent
question: What is the percentage change in Total liabilities from Balance as of March 30, 2018 to Opening balance as of March 31, 2018?
answer: -1.15
derivation: -124/10,736
scale: percent
Warrants
Number
Weighted Average Exercise Price
Weighted Average Remaining Life
Outstanding December 31, 2017
3,826,658
$1.05
4.69
Granted
-
-
-
Outstanding December 31, 2018
3,826,658
$1.05
3.69
Granted
-
-
-
Outstanding December 31, 2019
3,826,658
$1.05
2.69

text: Simultaneous with the Merger and the Private Offering, New Warrants to purchase 3,403,367 shares of Series B Preferred Stock at an average exercise price of
approximately $1.05 per share were issued to holders of Prior Protagenic warrants; additionally, the holder of $665,000 of our debt and $35,000 of accrued interest exchanged such debt for five-year warrants to purchase 295,945 shares of Series B Preferred Stock at $1.25 per share. Placement Agent Warrants to purchase 127,346 shares of Series B Preferred Stock at an exercise price of $1.25 per share were issued in connection with the Private offering. These warrants to purchase 423,291 shares of Series B Preferred Stock have been recorded as derivative liabilities. All of these warrants automatically converted into warrants to purchase our common stock upon the effectiveness of our reverse stock split in July 2016. See Note 5.
text: A summary of warrant issuances are as follows:
text: As of December 31, 2019, the Company had 3,826,658 shares issuable under warrants outstanding at a weighted average exercise price of $1.05 and an intrinsic value
of $1,375,990.
text: As of December 31, 2018 the Company had 3,826,658 shares issuable under warrants outstanding at a weighted average exercise price of $1.05 and an intrinsic value of
$3,633,335.

Questions:
question: What is the weighted average remaining life of the outstanding warrants as at December 31, 2017?
answer: 4.69
question: What is the weighted average remaining life of the outstanding warrants as at December 31, 2018?
answer: 3.69
question: What is the weighted average remaining life of the outstanding warrants as at December 31, 2019?
answer: 2.69
question: What is the percentage change in the number of outstanding shares at December 31, 2018 and December 31, 2019?
answer: 0
derivation: (3,826,658 - 3,826,658)/3,826,658 
scale: percent
question: What is the difference in the number of outstanding shares as at December 31, 2017 and 2018?
answer: 0
derivation: 3,826,658 - 3,826,658 
question: Using the intrinsic value of the company's shares issuable under warrants, what is the value of each share?
answer: 0.95
derivation: 3,633,335/3,826,658
€ thousands
2019
2018
2017
Short-term employee benefits
17,378
18,652
16,634
Share-based payment1)
32,393
23,646
25,723
Subtotal1)
49,771
42,298
42,357
Post-employment benefits
2,825
1,106
1,312
Thereof defined-benefit
2,056
250
423
Thereof defined-contribution
769
856
889
Total1)
52,596
43,404
43,669

text: The total compensation of the Executive Board members for each of the years 2019, 2018, and 2017 was as follows:
text: Executive Board Compensation
text: 1) Portion of total executive compensation allocated to the respective year

Questions:
question: What was the total amount of Executive Board Compensation in 2019?
answer: 52,596
scale: thousand
question: What does the subtotal amount of compensation relate to?
answer: Portion of total executive compensation allocated to the respective year
question: In which years was the total compensation for Executive Board Members calculated?
answer: 2019
2018
2017
question: In which year was the amount Thereof defined-contribution largest?
answer: 2017
derivation: 889>856>769
question: What was the change in Thereof defined-contribution in 2019 from 2018?
answer: -87
derivation: 769-856
scale: thousand
question: What was the percentage change in Thereof defined-contribution in 2019 from 2018?
answer: -10.16
derivation: (769-856)/856
scale: percent
2019
2018
$
%  
$
% 
Partner A  
1,315,706
5.3
6,841,386
32.3
Partner B  
9,210,347
37.4
5,350,393
25.2
Partner C  
4,051,217
16.5
2,584,103
12.2
Partner D  
1,007,573
4.1
2,159,356
10.2

text: NOTE 14 – MAJOR CUSTOMERS AND VENDORS (CONTINUED)
text: Our accounts receivable includes 3 customers that individually make up more than 10% of our accounts receivable at December 31, 2019 in the percentages of 17.8%, 15.4% and 13.3%.
text: The Company had four key partners through which 10% or greater of its revenue was generated in either 2019 or 2018 as set forth below. The amounts in the table below reflect the amount of revenue generated through those customers.

Questions:
question: How many key partners that the Company had which 10% or greater of its revenue was generated in either 2019 or 2018?
answer: four
question: What are the amounts of revenue generated from Partner B in 2018 and 2019, respectively?
answer: 5,350,393
9,210,347
question: What are the amounts of revenue generated from Partner A in 2018 and 2019, respectively?
answer: 6,841,386
1,315,706
question: What is the percentage change in revenue generated from Partner C from 2018 to 2019?
answer: 56.77
derivation: (4,051,217-2,584,103)/2,584,103 
scale: percent
question: Which partner contributed the highest revenue to the Company in 2018?
answer: Partner A
derivation: 6,841,386>5,350,393>2,584,103>2,159,356
question: What is the average revenue generated from Partner D in the last 2 years, i.e. 2018 and 2019?
answer: 1583464.5
derivation: (1,007,573+2,159,356)/2
Years Ended
2019 vs. 2018
July 27, 2019
July 28, 2018
July 29, 2017
Variance in Dollars
Variance in Percent
Product revenue:
Americas
$22,754
$21,088
$20,487
$1,666
8%
Percentage of product revenue
58.3%
57.5%
57.4%
EMEA
10,246
9,671
9,369
575
6%
Percentage of product revenue
26.3%
26.3%
26.2%
APJC
6,005
5,950
5,849
55
1%
Percentage of product revenue
15.4%
16.2%
16.4%
Total
$39,005
$36,709
$35,705
$2,296
6%

text: Product Revenue by Segment
text: The following table presents the breakdown of product revenue by segment (in millions, except percentages):
text: Amounts may not sum and percentages may not recalculate due to rounding.
text: Americas Product revenue in the Americas segment increased by 8%, driven by growth in the enterprise, public sector and commercial markets. These increases were partially offset by a product revenue decline in the service provider market. From a country perspective, product revenue increased by 9% in the United States, 26% in Mexico and 6% in Canada, partially offset by a product revenue decrease of 1% in Brazil.
text: EMEA The increase in product revenue in the EMEA segment of 6% was driven by growth in the public sector and enterprise markets, partially offset by a decline in the service provider market. Product revenue in the commercial market was flat. Product revenue from emerging countries within EMEA increased by 9%, and product revenue for the remainder of the EMEA segment increased by 5%.
text: APJC Product revenue in the APJC segment increased by 1%, driven by growth in the public sector and enterprise markets, partially offset by declines in the service provider and commercial markets. From a country perspective, product revenue increased by 9% in Japan and 5% in India, partially offset by a product revenue decrease of 16% in China.

Questions:
question: Which years does the table provide information for the breakdown of the company's product revenue by segment?
answer: 2019
2018
2017
question: What was the product revenue from Americas in 2017?
answer: 20,487
scale: million
question: What was the variance in dollars for the product revenue from EMEA for 2019 and 2018?
answer: 575
scale: million
question: What was the change in the product revenue from APJC between 2017 and 2018?
answer: 101
derivation: 5,950-5,849
scale: million
question: What was the change in the product revenue from Americas between 2017 and 2018?
answer: 601
derivation: 21,088-20,487
scale: million
question: What was the percentage change in the total revenue from all segments between 2017 and 2018?
answer: 2.81
derivation: (36,709-35,705)/35,705
scale: percent
($ in millions)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
Other (income) and expense
Foreign currency transaction losses/(gains)
$(279)
$(427)
(34.6)%
(Gains)/losses on derivative instruments
15
434
(96.6)
Interest income
(349)
(264)
32.2
Net (gains)/losses from securities and investment assets
(32)
(101)
(67.9)
Retirement-related costs/(income)
615
1,572
(60.9)
Other
(937)
(63)
NM
Total consolidated other (income) and expense
$(968)
$1,152
NM
Non-operating adjustments
Amortization of acquired intangible assets
(2)
(2)
50.0%
Acquisition-related charges
154
0
NM
Non-operating retirement related costs/(income)
(615)
(1,572)
(60.9)%
Operating (non-GAAP) other (income) and expense
$(1,431)
$(422)
239.4%

text: Other (Income) and Expense
text: NM—Not meaningful
text: Total consolidated other (income) and expense was income of $968 million in 2019 compared to expense of $1,152 million in 2018. The year-to-year change was primarily driven by: • Lower non-operating retirement-related costs ($957 million). Refer to “Retirement-Related Plans” for additional information. • Higher gains from divestitures ($833 million) reflected in Other; and • Higher net exchange gains (including derivative instruments) ($272 million). The company’s hedging programs help mitigate currency impacts in the Consolidated Income Statement.
text: Operating (non-GAAP) other (income) and expense was $1,431 million of income in 2019 and increased $1,010 million compared to the prior-year period. The year-to-year change was primarily driven by the same factors excluding lower non-operating retirement-related costs.

Questions:
question: What caused the total consolidated other (income) and expenses to decrease?
answer: The year-to-year change was primarily driven by: • Lower non-operating retirement-related costs ($957 million). Refer to “Retirement-Related Plans” for additional information. • Higher gains from divestitures ($833 million) reflected in Other; and • Higher net exchange gains (including derivative instruments) ($272 million). The company’s hedging programs help mitigate currency impacts in the Consolidated Income Statement.
question: What caused the Operating (non-GAAP) other (income) and expense to increase?
answer: The year-to-year change was primarily driven by the same factors excluding lower non-operating retirement-related costs.
question: What was the total Operating (non-GAAP) other (income) and expense in 2019?
answer: $(1,431)
scale: million
question: What was the increase / (decrease) in the Foreign currency transaction losses/(gains) from 2018 to 2019?
answer: 148
derivation: -279 - (-427)
scale: million
question: What is the increase / (decrease) in the interest income from 2018 to 2019?
answer: -85
derivation: -349 - (-264)
scale: million
question: What is the average Acquisition-related charges?
answer: 77
derivation: (154 + 0) / 2
scale: million
2019
2018
Net earnings
3,253
2,973
Severance, acquisition and other costs
114
136
Depreciation
3,496
3,145
Amortization
902
869
Finance costs
Interest expense
1,132
1,000
Interest on post-employment benefit obligations
63
69
Other expense
13
348
Income taxes
1,133
995
Adjusted EBITDA
10,106
9,535
BCE operating revenues
23,964
23,468
Adjusted EBITDA margin
42.2%
40.6%

text: ADJUSTED EBITDA AND ADJUSTED EBITDA MARGIN
text: The terms adjusted EBITDA and adjusted EBITDA margin do not have any standardized meaning under IFRS. Therefore, they are unlikely to be comparable to similar measures presented by other issuers.
text: We define adjusted EBITDA as operating revenues less operating costs as shown in BCE’s consolidated income statements. Adjusted EBITDA for BCE’s segments is the same as segment profit as reported in Note 3, Segmented information, in BCE’s 2019 consolidated financial statements. We define adjusted EBITDA margin as adjusted EBITDA divided by operating revenues.
text: We use adjusted EBITDA and adjusted EBITDA margin to evaluate the performance of our businesses as they reflect their ongoing profitability. We believe that certain investors and analysts use adjusted EBITDA to measure a company’s ability to service debt and to meet other payment obligations or as a common measurement to value companies in the telecommunications industry. We believe that certain investors and analysts also use adjusted EBITDA and adjusted EBITDA margin to evaluate the performance of our businesses. Adjusted EBITDA is also one component in the determination of short-term incentive compensation for all management employees.
text: Adjusted EBITDA and adjusted EBITDA margin have no directly comparable IFRS financial measure. Alternatively, the following table provides a reconciliation of net earnings to adjusted EBITDA.

Questions:
question: How is adjusted EBITDA defined?
answer: operating revenues less operating costs as shown in BCE’s consolidated income statements
question: How is adjusted EBITDA margin defined?
answer: adjusted EBITDA divided by operating revenues
question: What is the Net earnings for 2019?
answer: 3,253
question: What is the percentage of interest expense of finance costs in 2018?
answer: 93.55
derivation: 1,000/(1,000+69)
scale: percent
question: What is the change in the adjusted EBITDA margin in 2019?
answer: 1.6
derivation: 42.2%-40.6%
scale: percent
question: What is the total net earnings in 2018 and 2019?
answer: 6226
derivation: 3,253+2,973
2019
Americas
Europe
Asia
Total
% of total
(Amounts in thousands)
TS
$67,728
$3,285
$646
$71,159
90%
HPP
5,294
771
1,837
7,902
10%
Total
$72,522
$4,056
$2,483
$79,061
100%
% of total
92%
5%
3%
100%
2018
TS
$52,034
$9,059
$1,344
$62,437
86%
HPP
8,424
1,266
789
10,479
14%
Total
$60,458
$10,325
$2,133
$72,916
100%
% of total
83%
14%
3%
100%

text: The following table details the Company’s sales by operating segment for fiscal years ended September 30, 2019 and 2018. The Company’s sales by geographic area based on the location of where the products were shipped or services rendered are as follows:
text: Substantially all Americas amounts are United States.

Questions:
question: How does the company sort its sales by?
answer: Geographic area
question: How does the company determine its sales by geographic area?
answer: Based on the location of where the products were shipped or services rendered
question: What percentage of the company's 2019 sales are from Asia?
answer: 3%
question: What is the percentage change in Asia sales between 2018 and 2019?
answer: 16.41
derivation: (2,483 - 2,133)/2,133 
scale: percent
question: What is the difference in total sales between 2018 and 2019?
answer: 6145
derivation: 79,061 - 72,916 
scale: thousand
question: What is the difference in total sales between TS Asia and TS Europe in 2019?
answer: 2639
derivation: 3,285-646 
scale: thousand
2019
2018
2017
€m
€m
€m
Parent company
2
2
2
Subsidiaries
14
14
13
Subsidiaries – new accounting standards1
1
5
1
Audit fees:
17
21
16
Audit-related fees2
2
5
4
Non-audit fees:
2
5
4
Total fees
19
26
20

text: The total remuneration of the Group’s auditors, PricewaterhouseCoopers LLP and other member firms of PricewaterhouseCoopers International Limited, for services provided to the Group during the year ended 31 March 2019 is analysed below
text: Notes: 1 Fees during the implementation phase of new accounting standards, notably preparations for IFRS 15 “Revenue from Contracts with Customers” in the year ended 31 March 2018 and preparations for IFRS 16 “Leases” in the year ended 31 March 2019.
text: 2 Relates to fees for statutory and regulatory filings during the year. In addition, the amount for the year ended 31 March 2018 includes non-recurring fees that were incurred during the preparations for a potential IPO of Vodafone New Zealand and the merger of Vodafone India and Idea Cellular. The amount for the year ended 31 March 2017 primarily arose from work on regulatory filings prepared in anticipation of a potential IPO of Vodafone India that was under consideration prior to the agreement for the merger of Vodafone India and Idea Cellular.
text: A description of the work performed by the Audit and Risk Committee in order to safeguard auditor independence when non-audit services are provided is set out in the Audit and Risk Committee report on pages 71 to 76.

Questions:
question: Which financial years' information is shown in the table?
answer: 2017
2018
2019
question: What information does the table show?
answer: The total remuneration of the Group’s auditors, PricewaterhouseCoopers LLP and other member firms of PricewaterhouseCoopers International Limited, for services provided to the Group during the year ended 31 March 2019
question: How much is the 2019 audit fees ?
answer: 17
scale: million
question: What is the average audit fees for 2018 and 2019?
answer: 19
derivation: (17+21)/2
scale: million
question: What is the average total fees for 2018 and 2019?
answer: 22.5
derivation: (19+26)/2
scale: million
question: What is the difference between the average audit fees and the average total fees for 2018 and 2019?
answer: -3.5
derivation: [(17+21)/2] - [(19+26)/2]
scale: million
(In millions, except per share amounts)
Total Cash Dividends Paid
Total Cash Dividends Paid Per Common Share
2017
$119.7
$0.64
2018
102.9
0.64
2019
99.1
0.64
Total
$321.7

text: Dividends
text: The following table shows our total cash dividends paid in the years ended December 31:
text: On February 13, 2020, our Board of Directors declared a quarterly cash dividend of $0.16 per common share payable on March 20, 2020 to stockholders of record at the close of business on March 6, 2020. The estimated amount of this dividend payment is $24.8 million based on 154.7 million shares of our common stock issued and outstanding as of February 21, 2020.
text: The dividend payments discussed above are recorded as reductions to cash and cash equivalents and retained earnings on our Consolidated Balance Sheets. Our credit facility and our senior notes contain covenants that restrict our ability to declare or pay dividends and repurchase stock. However, we do not believe these covenants are likely to materially limit the future payment of quarterly cash dividends on our common stock. From time to time, we may consider other means of returning value to our stockholders based on our consolidated financial condition and results of operations. There is no guarantee that our Board of Directors will declare any further dividends.

Questions:
question: What is the Total Cash Dividends Paid for 2017?
answer: $119.7
scale: million
question: What years are included in the table?
answer: 2017
2018
2019
question: What did the Board of Directors declare on February 13, 2020?
answer: a quarterly cash dividend of $0.16 per common share payable on March 20, 2020 to stockholders of record at the close of business on March 6, 2020.
question: What is the total cash dividends paid for 2019 expressed as percentage of the total cash dividends paid for all years?
answer: 30.81
derivation: 99.1/321.7
scale: percent
question: About how many common shares were there in total for all years?
answer: 502.66
derivation: 321.7/0.64
scale: million
question: Including the declared quarterly cash dividend on February 13, 2020, what is the Total Cash Dividends Paid as of February 21, 2020 in dollars?
answer: 346.5
derivation: 321.7+24.8
scale: million