next-tat/TAT-QA huggingface dataset:
Years ended August 31,
(in thousands of dollars, except percentages)
2019 (1) $
2018 (2) $
Change %
Change in constant currency (3) %
Foreign exchange impact (3) $
Canadian broadband services
1,294,967
1,299,906
(0.4)
(0.4)
-
American broadband services
1,036,853
847,372
22.4
17.9
37,433
Inter-segment eliminations and other
-
126
(100.0)
(100.0)
-
2,331,820
2,147,404
8.6
6.8
37,433

text: REVENUE
text: (1) Fiscal 2019 average foreign exchange rate used for translation was 1.3255 USD/CDN.
text: (2) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
text: (3) Fiscal 2019 actuals are translated at the average foreign exchange rate of fiscal 2018 which was 1.2773 USD/CDN.
text: Fiscal 2019 revenue increased by 8.6% (6.8% in constant currency) resulting from: • a growth in the American broadband services segment mainly due to the impact of the MetroCast acquisition which was included in revenue for only an eight-month period in the prior year combined with strong organic growth and the acquisition of the south Florida fibre network previously owned by FiberLight, LLC (the "FiberLight acquisition"); partly offset by • a decrease in the Canadian broadband services segment mainly as a result of: ◦ a decline in primary service units in the fourth quarter of fiscal 2018 and the first quarter of 2019 from lower service activations primarily due to issues resulting from the implementation of a new customer management system; partly offset by ◦ rate increases; and ◦ higher net pricing from consumer sales.
text: For further details on the Corporation’s revenue, please refer to the "Segmented operating and financial results" section.

Questions:
question: What was the average foreign exchange rate of fiscal 2018?
answer: 1.2773 USD/CDN
question: What caused the decrease in the Canadian broadband services segment?
answer: a decline in primary service units in the fourth quarter of fiscal 2018 and the first quarter of 2019 from lower service activations primarily due to issues resulting from the implementation of a new customer management system; partly offset by ◦ rate increases; and ◦ higher net pricing from consumer sales.
question: What was the Canadian broadband services in 2019?
answer: 1,294,967
scale: million
question: What is the increase / (decrease) in Canadian broadband services from 2018 to 2019?
answer: -4939
derivation: 1,294,967 - 1,299,906
scale: million
question: What was the average American broadband services between 2018 and 2019?
answer: 942112.5
derivation: (1,036,853 + 847,372) / 2
scale: million
question: What was the increase / (decrease) of Inter-segment eliminations and other from 2018 to 2019?
answer: -126
derivation: 0 - 126
scale: million
Number of Shares at Expected Attainment
Weighted Average Grant Date Fair Value
Nonvested at December 31, 2018
540,697
$19.83
Forfeited
-56,567
18.80
Change in expected attainment
185,339
20.09
Nonvested at December 31, 2019
669,469
$20.12

text: Long-term Incentive Program Performance Share Awards
text: During the year ended December 31, 2017, pursuant to the Company’s 2016 Incentive Plan, the Company granted long-term incentive program performance share awards (“LTIP performance shares”). These LTIP performance shares are earned, if at all, based upon the achievement, over a specified period that must not be less than one year and is typically a three-year performance period, of performance goals related to (i) the compound annual growth over the performance period in the sales for the Company as determined by the Company, and (ii) the cumulative operating income or EBITDA over the performance period as determined by the Company. Up to 200% of the LTIP performance shares may be earned upon achievement of performance goals equal to or exceeding the maximum target levels for the performance goals over the performance period. On a quarterly basis, management
text: A summary of the nonvested LTIP performance shares is as follows:
text: During the year ended December 31, 2019, the Company revised the expected attainment rates for outstanding LTIP performance shares due to changes in forecasted sales and operating income, resulting in additional stock-based compensation expense of approximately $3.7 million.

Questions:
question: What was the additional stock-based compensation expense in 2019?
answer: $3.7 million
scale: million
question: What was the number of nonvested shares at expected attainment in 2019?
answer: 669,469
question: What was the number of nonvested shares at expected attainment in 2018?
answer: 540,697
question: What was the change in nonvested shares at expected attainment between 2018 and 2019?
answer: 128772
derivation: 669,469-540,697
question: What was the percentage change in nonvested shares at expected attainment between 2018 and 2019?
answer: 23.82
derivation: (669,469-540,697)/540,697
scale: percent
question: What is the difference in Weighted Average Grant Date Fair Value between nonvested shares and forfeited shares in 2018?
answer: 1.03
derivation: $19.83-18.80
Consolidated
2019
2018
US$’000
US$’000
Trade payables
3,492
2,016
Deferred consideration
888
643
Other payables
11,898
9,488
16,278
12,147

text: Note 12. Current liabilities - trade and other payables
text: Accounting policy for trade and other payables 

These amounts represent liabilities for goods and services provided to the Group prior to the end of the financial year and which are unpaid. Due to their short-term nature they are measured at amortised cost and are not discounted. The amounts are unsecured and are usually paid within 30 days of recognition.
text: Deferred consideration 

The payable represents the obligation to pay consideration following the acquisition of a business or assets and is deferred based on passage of time. It is measured at the present value of the estimated liability.

Questions:
question: What are the components of the liabilities?
answer: Trade payables
Deferred consideration
Other payables
question: What are the years included in the table?
answer: 2019
2018
question: How is the payable measured?
answer: It is measured at the present value of the estimated liability.
question: What is the percentage increase in the total trade and other payables from 2018 to 2019?
answer: 34.01
derivation: (16,278-12,147)/12,147
scale: percent
question: What is the percentage of trade payables as a ratio of current liabilities  in 2019?
answer: 21.45
derivation: 3,492/16,278
scale: percent
question: What is the percentage increase in other payables from 2018 to 2019?
answer: 25.4
derivation: (11,898-9,488)/9,488
scale: percent
First Quarter
Second Quarter
Third Quarter
Fourth Quarter
Total
(Dollars in millions, except per share amounts)
2019
Operating revenue
$5,647
5,578
5,606
5,570
22,401
Operating (loss) income
(5,499)
976
950
847
(2,726)
Net (loss) income
(6,165)
371
302
223
(5,269)
Basic (loss) earnings per common share
(5.77)
0.35
0.28
0.21
(4.92)
Diluted (loss) earnings per common share
(5.77)
0.35
0.28
0.21
(4.92)
2018
Operating revenue
$5,945
5,902
5,818
5,778
23,443
Operating income (loss)
750
767
894
(1,841)
570
Net income (loss)
115
292
272
(2,412)
(1,733)
Basic earnings (loss) per common share
0.11
0.27
0.25
(2.26)
(1.63)
Diluted earnings (loss) per common share
0.11
0.27
0.25
(2.26)
(1.63)

text: (18) Quarterly Financial Data (Unaudited)
text: During the first quarter of 2019, we recorded a non-cash, non-tax-deductible goodwill impairment charge of $6.5 billion for goodwill, see Note 4—Goodwill, Customer Relationships and Other Intangible Assets for further details.
text: During the fourth quarter of 2018, we recorded a non-cash, non-tax-deductible goodwill impairment charge of $2.7 billion for goodwill see Note 4—Goodwill, Customer Relationships and Other Intangible Assets for further details.
text: During the first quarter of 2018, we recognized $71 million of expenses related to our acquisition of Level 3 followed by acquisition-related expenses of $162 million, $43 million and $117 million in the second, third and fourth quarters of 2018, respectively. During 2019, we recognized expenses related to our acquisition of Level 3 of $34 million, $39 million, $38 million and $123 million in the first, second, third and fourth quarters of 2019, respectively.

Questions:
question: What is the total operating revenue recorded in 2019?
answer: 22,401
scale: million
question: What is the total Operating (loss) income recorded in 2018?
answer: 570
scale: million
question: In which periods was a non-cash, non-tax-deductible goodwill impairment charge recorded?
answer: first quarter of 2019
fourth quarter of 2018
question: Which quarter in 2019 has the largest operating revenue?
answer: First Quarter
derivation: 5,647>5,606>5,578>5,570
question: What is the total amount of expenses related to the acquisition of Level 3 recorded in 2019?
answer: 234
derivation: 34+39+38+123
scale: million
question: What is the average quarterly amount of expenses related to the acquisition of Level 3 recorded in 2019?
answer: 58.5
derivation: (34+39+38+123)/4
scale: million
Year Ended May 31,
Percent Change
(Dollars in millions)
2019
Actual
Constant
2018
Transitional and other employee related costs
$49
3%
4%
$48
Stock-based compensation
—
-100%
-100%
1
Professional fees and other, net
16
373%
426%
3
Business combination adjustments, net
(21)
*
*
—
Total acquisition related and other expenses
$44
-15%
-13%
$52

text: Acquisition Related and Other Expenses: Acquisition related and other expenses consist of personnel related costs and stock-based compensation for transitional and certain other employees, integration related professional services, and certain business combination adjustments including certain adjustments after the measurement period has ended and certain other operating items, net. Stock-based compensation expenses included in acquisition related and other expenses resulted from unvested restricted stock-based awards and stock options assumed from acquisitions whereby vesting was accelerated generally upon termination of the employees pursuant to the original terms of those restricted stock-based awards and stock options.
text: * Not meaningful
text: On a constant currency basis, acquisition related and other expenses decreased in fiscal 2019 compared to fiscal 2018 primarily due to certain favorable business combination related adjustments that were recorded in fiscal 201 9 .

Questions:
question: How much was the average total acquisition related and other expenses in 2018 and 2019?
answer: 48
derivation: (44+52) / 2 
scale: million
question: What was the difference between the transitional and other employee related costs in 2019 and 2018?
answer: 1
derivation: 49-48 
scale: million
question: What was the total amount spent on transitional and other employee related costs and professional fees and other, net in 2019?
answer: 65
derivation: 49 + 16 
scale: million
question: What is included in stock-based compensation expenses?
answer: Stock-based compensation expenses included in acquisition related and other expenses resulted from unvested restricted stock-based awards and stock options assumed from acquisitions whereby vesting was accelerated generally upon termination of the employees pursuant to the original terms of those restricted stock-based awards and stock options
question: How much was the actual and constant percentage change in professional fees and other, net?
answer: 373%
426%
scale: percent
question: Why did acquisition related and other expenses decrease in fiscal 2019 compared to fiscal 2018?
answer: acquisition related and other expenses decreased in fiscal 2019 compared to fiscal 2018 primarily due to certain favorable business combination related adjustments that were recorded in fiscal 201 9 .
December 31,
(In millions)
2019
2018
Change in benefit obligations:
Benefit obligation at beginning of period
$ 46.4
$ 51.3
Service cost
—
0.1
Interest cost
1.6
1.4
Actuarial (gain) loss
(1.2)
(1.7)
Benefits paid, net
(3.3)
(4.5)
Plan amendments
—
(0.2)
Benefit obligation at end of period
$ 43.5
$ 46.4
Change in plan assets:
Fair value of plan assets at beginning of period
$ —
$ —
Employer contribution
3.3
4.5
Benefits paid, net
(3.3)
(4.5)
Fair value of plan assets at end of period
$ —
$ —
Net amount recognized:
Underfunded status
$ (43.5)
$ (46.4)
Accumulated benefit obligation at end of year
$ 43.5
$ 46.4
Net amount recognized in consolidated balance sheets consists of:
Current liability
$ (5.3)
$ (5.3)
Non-current liability
(38.2)
(41.1)
Net amount recognized
$ (43.5)
$ (46.4)
Amounts recognized in accumulated other comprehensive loss consist of:
Net actuarial (gain) loss
$ (0.6)
$ 0.4
Prior service credit
(2.6)
(3.0)
Total
$ (3.2)
$ (2.6)

text: Note 18 Other Post-Employment Benefits and Other Employee Benefit Plans
text: In addition to providing pension benefits, we maintain two Other Post-Employment Benefit Plans which provide a portion of healthcare, dental, vision and life insurance benefits for certain retired legacy employees. These plans are in the U.S. and Canada. Covered employees who retired on or after attaining age 55 and who had rendered at least 10 years of service were entitled to post-retirement healthcare, dental and life insurance benefits. These benefits are subject to deductibles, co-payment provisions and other limitations. The information below relates to these two plans.
text: Contributions made by us, net of Medicare Part D subsidies received in the U.S., are reported below as benefits paid. We may change the benefits at any time. The status of these plans, including a reconciliation of benefit obligations, a reconciliation of plan assets and the funded status of the plans, follows:

Questions:
question: What employees are eligible for two Other Post-Employment Benefit Plans?
answer: Covered employees who retired on or after attaining age 55 and who had rendered at least 10 years of service
question: What years are included in the table?
answer: 2019
2018
question: What does the table represent?
answer: Contributions made by us, net of Medicare Part D subsidies received in the U.S., are reported below as benefits paid. We may change the benefits at any time. The status of these plans, including a reconciliation of benefit obligations, a reconciliation of plan assets and the funded status of the plans
question: How much more Net actuarial gain is there in 2019 than 2018?
answer: -1
derivation: -0.6-0.4
scale: million
question: What is the difference between Benefit obligation at beginning of period for 2018 and 2019?
answer: 4.9
derivation: 51.3-46.4
scale: million
question: What is Benefit obligation at end of period expressed as a percentage of Benefit obligation at beginning of period for 2019?
answer: 93.75
derivation: 43.5/46.4
scale: percent
Estimated Useful Lives
December 31,
2019
2018
Computer equipment
3 years
$ 434.8
$ 417.6
Software
3 years
55.9
40.5
Land
Indefinite
9.0
9.0
Buildings, including improvements
5-40 years
145.5
175.0
Leasehold improvements
Lesser of useful life or remaining lease term
99.4
70.8
Other
1-20 years
25.7
27.0
Total property and equipment
770.3
739.9
Less: accumulated depreciation and amortization
(511.7)
(440.9)
Property and equipment, net
$ 258.6
$ 299.0

text: Property and equipment consisted of the following:
text: Depreciation and amortization expense related to property and equipment was $86.5 million, $97.4 million and $88.8 million during 2019, 2018 and 2017, respectively.
text: Property and Equipment
text: Property and equipment is stated at cost. Depreciation is recorded over the shorter of the estimated useful life or the lease term of the applicable assets using the straight-line method beginning on the date an asset is placed in service. We regularly evaluate the estimated remaining useful lives of our property and equipment to determine whether events or changes in circumstances warrant a revision to the remaining period of depreciation. Maintenance and repairs are charged to expense as incurred.

Questions:
question: What is the useful life of computer equipment?
answer: 3 years
question: What is the useful life of land?
answer: Indefinite
question: What is the useful life of buildings, including improvements?
answer: 5-40 years
question: What is the 2019 accumulated depreciation and amortization expense excluding the property and equipment depreciation and amortization expense?
answer: -425.2
derivation: -511.7+86.5
scale: million
question: What is the 2018 accumulated depreciation and amortization expense excluding the property and equipment depreciation and amortization expense?
answer: -343.5
derivation: -440.9+97.4
scale: million
question: Between 2018 and 2019 year end, which year had more total property and equipment?
answer: 2019
derivation: 770.3>739.9
January 31, 2020
February 1,2019
Unearned license revenue
$19
$15
Unearned subscription and SaaS revenue
1,534
916
Unearned software maintenance revenue
6,700
5,741
Unearned professional services revenue
1,015
767
Total unearned revenue
$9,268
$7,439

text: Unearned Revenue
text: Unearned revenue as of the periods presented consisted of the following (table in millions):
text: Unearned subscription and SaaS revenue is generally recognized over time as customers consume the services or ratably over the term of the subscription, commencing upon provisioning of the service. Previously, unearned subscription and SaaS revenue was allocated between unearned license revenue and unearned software maintenance revenue in prior periods and has been reclassified to conform with current period presentation.
text: Unearned software maintenance revenue is attributable to our maintenance contracts and is generally recognized over time on a ratable basis over the contract duration. The weighted-average remaining contractual term as of January 31, 2020 was approximately two years. Unearned professional services revenue results primarily from prepaid professional services and is generally recognized as the services are performed.

Questions:
question: What was unearned software maintenance revenue attributable to?
answer: maintenance contracts and is generally recognized over time on a ratable basis over the contract duration.
question: What was unearned professional services revenue a result of?
answer: prepaid professional services and is generally recognized as the services are performed.
question: Which years does the table provide information for unearned revenue?
answer: 2020
2019
question: What was the change in Unearned subscription and SaaS revenue between 2019 and 2020?
answer: 618
derivation: 1,534-916
scale: million
question: How many years did Unearned software maintenance revenue exceed $5,000 million?
answer: 2
derivation: 2020##2019
question: What was the percentage change in total unearned revenue between 2019 and 2020?
answer: 24.59
derivation: (9,268-7,439)/7,439
scale: percent
13 Weeks Ended
52 Weeks Ended
June 1, 2019
June 2, 2018
June 1, 2019
June 2, 2018
Net income (loss) attributable to Cal-Maine Foods, inc.
$(19,761)
$71,767
$54,229
$125,932
Cumulative losses to be recovered prior to payment of dividend at beginning of the period
—
(20,488)
—
(74,653)
Net income (loss) attributable to Cal-Maine Foods, Inc. available for dividend
$(19,761)
$51,279
$54,229
$51,279
1/3 of net income attributable to Cal-Maine Foods, Inc.
—
Common stock outstanding (shares)
43,894
Class A common stock outstanding (shares)
4,800
Total common stock outstanding (shares)
48,694
Dividends per common share*
$-
$0.351
$0.506
$0.351

text: Dividends
text: Cal-Maine pays a dividend to shareholders of its Common Stock and Class A Common Stock on a quarterly basis for each quarter for which the Company reports net income computed in accordance with generally accepted accounting principles in an amount equal to one-third (1/3) of such quarterly income. Dividends are paid to shareholders of record as of the 60th day following the last day of such quarter, except for the fourth fiscal quarter. For the fourth quarter, the Company will pay dividends to shareholders of record on the 65th day after the quarter end. Dividends are payable on the 15th day following the record date. Following a quarter for which the Company does not report net income, the Company will not pay a dividend for a subsequent profitable quarter until the Company is profitable on a cumulative basis computed from the date of the last quarter for which a dividend was paid. Dividends payable, which would represent accrued unpaid dividends applicable to the Company's fourth quarter, were zero at June 1, 2019 and $17.1 million at June 2, 2018. At June 1, 2019, cumulative losses that must be recovered prior to paying a dividend were $19.8 million.
text: *Dividends per common share = 1/3 of Net income (loss) attributable to Cal-Maine Foods, Inc. available for dividend ÷ Total common stock outstanding (shares).

Questions:
question: What is the increase / (decrease) in the Net income (loss) attributable to Cal-Maine Foods, Inc. available for dividend in 2019 compared to 2018?
answer: -138.54
derivation: $(19,761) / $51,279 - 1
scale: percent
question: Except for the fourth fiscal year, on which day would the dividend be paid to the shareholders?
answer: 60th day following the last day of such quarter
question: What percentage of the class A common stock outstanding shares are a part of the total common stock outstanding shares?
answer: 9.86
derivation: 4,800 / 48,694
scale: percent
question: What was the dividend per common share in year ended June 2018?
answer: $0.351
question: In the year ended 2019, what is the dividend per common share?
answer: -
question: What is the dividend payout ration in year ending June 2018?
answer: 33.33
derivation: (48,694 * 0.351) / 51,279
scale: percent
£m
2018/19
2017/18
Change
Overseas current tax
Current year
1.1
0.8
0.3
Deferred tax
Current period
6.1
(4.1)
10.2
Prior periods
1.7
(8.1)
9.8
– Adjustment to restate opening deferred tax at 17.0%
–
(2.3)
2.3
Income tax credit/ (charge)
8.9
(13.7)
22.6

text: A tax credit of £8.9m in the year compared to a £13.7m charge in the prior year. This included a deferred tax credit in the current year of £6.1m, largely reflecting the loss before tax reported of £42.7m and a credit of £1.7m relating to the adjustment of prior period losses and capital allowances. A current year tax credit of £1.1m was in respect of overseas tax.
text: A deferred tax liability at 30 March 2019 of £13.5m compared to a liability of £12.1m at 31 March 2018. This movement is primarily due to a slightly higher pensions surplus reported at 30 March 2019 compared to 31 March 2018 reflecting the allowability for tax on pensions contribution payments. Recognised and unrecognised deferred tax assets relating to brought forward losses were approximately £44m at 30 March 2019 and equate to around £250m of future taxable profits.
text: The corporation tax rate and deferred tax rate applied in calculations are 19.0% and 17.0% respectively.

Questions:
question: What was the tax credit amount in the current year?
answer: £8.9m
question: What was the deferred tax liability at 30 March 2019?
answer: £13.5m
question: What was the corporation tax rate?
answer: 19.0%
question: What was the percentage change in the overseas current tax from 2017/18 to 2018/19?
answer: 37.5
derivation: 1.1 / 0.8 - 1
scale: percent
question: What was the average deferred tax for 2017/18 and 2018/19?
answer: 1
derivation: (6.1 - 4.1) / 2
scale: million
question: What was the average income tax credit / (charge) for 2017/18 and 2018/19?
answer: -2.4
derivation: (8.9 - 13.7) / 2
scale: million