next-tat/TAT-QA huggingface dataset:
FOR THE YEAR ENDED DECEMBER 31
2019
2018
Current taxes
Current taxes
(761)
(775)
Uncertain tax positions
6
8
Change in estimate relating to prior periods
22
12
Deferred taxes
Deferred taxes relating to the origination and reversal of temporary differences
(322)
(352)
Change in estimate relating to prior periods
(8)
8
Recognition and utilization of loss carryforwards
(106)
44
Effect of change in provincial corporate tax rate
27
–
Uncertain tax positions
9
60
Total income taxes
(1,133)
(995)

text: Note 8 Income taxes
text: The following table shows the significant components of income taxes deducted from net earnings.

Questions:
question: What does the table show?
answer: the significant components of income taxes deducted from net earnings
question: What is the amount for change in estimate relating to prior periods for current taxes in 2019?
answer: 22
question: What is the amount for uncertain tax positions for current taxes in 2019?
answer: 6
question: How many components of current taxes are there?
answer: 3
derivation: Current taxes##uncertain tax positions##change in estimate relating to prior periods
question: What is the total amount of uncertain tax positions for 2019?
answer: 15
derivation: 6+9
question: What is the change in the change in estimate relating to prior periods for current taxes?
answer: 10
derivation: 22-12
Positive (Negative) Impact to Net Income
December 31,
2018
2017
(Dollars in millions)
Increase in revenue
$74
49
Decrease in cost of sales
22
15
Increase in loss on sale of business included in selling, general and administrative expense
—
(102)
Increase in depreciation expense (one-time)
—
(44)
Increase in depreciation expense (ongoing)
(69)
(47)
Increase in interest expense
(55)
(39)
Decrease in income tax expense
7
65
Decrease in net income
$(21)
(103)

text: The failed-sale-leaseback accounting treatment had the following effects on our consolidated results of operations for the years ended December 31, 2018 and 2017:
text: After factoring in the costs to sell the data centers and colocation business, excluding the impact from the failed-sale-leaseback accounting treatment, the sale resulted in a $20 million gain as a result of the aggregate value of the proceeds we received exceeding the carrying value of the assets sold and liabilities assumed. Based on the fair market values of the failed-sale-leaseback assets, the failed-sale-leaseback accounting treatment resulted in a loss of $102 million as a result of the requirement to treat a certain amount of the pre-tax cash proceeds from the sale of the assets as though it were the result of a financing obligation. The combined net loss of $82 million was included in selling, general and administrative expenses in our consolidated statement of operations for the year ended December 31, 2017.
text: Effective November 3, 2016, which is the date we entered into the agreement to sell a portion of our data centers and colocation business, we ceased recording depreciation of the property, plant and equipment to be sold and amortization of the business’s intangible assets in accordance with applicable accounting rules. Otherwise, we estimate that we would have recorded additional depreciation and amortization expense of $67 million from January 1, 2017 through May 1, 2017.
text: Upon adopting ASU 2016-02, accounting for the failed sale leaseback is no longer applicable based on our facts and circumstances, and the real estate assets and corresponding financing obligation were derecognized from our consolidated financial statements. Please see “Leases” (ASU 2016-02) in Note 1— Background and Summary of Significant Accounting Policies for additional information on the impact the new lease standard will have on the accounting for the failed-sale-leaseback.

Questions:
question: What is the 2018 increase in revenue?
answer: $74
scale: million
question: Where was the combined net loss of $82 million reported in?
answer: in selling, general and administrative expenses in our consolidated statement of operations for the year ended December 31, 2017
question: The table contains the consolidated results of operations for which years?
answer: 2018
2017
question: Which year had a larger decrease in the cost of sales?
answer: 2018
derivation: 22>15
question: What is the change in the increase in revenue in 2018 from 2017?
answer: 25
derivation: $74-$49
scale: million
question: What is the average increase in revenue across 2017 and 2018?
answer: 61.5
derivation: ($74+$49)/2
scale: million
For the Years Ended December 31,
2019
2018
2017
(in thousands)
Domestic
$(22,708)
$29,110
$17,120
Foreign
—
(320)
(469)
$(22,708)
$28,790
$16,651

text: NOTE 13 – INCOME TAX
text: The domestic and foreign components of loss before income taxes from operations for the years ended December 31, 2019, 2018 and 2017 are as follows:

Questions:
question: What are the respective domestic income before income taxes in 2018 and 2017? 
answer: 29,110
17,120
scale: thousand
question: What are the respective foreign income loss before income taxes in 2017 and 2018?
answer: 469
320
scale: thousand
question: What are the respective total income before tax in 2017 and 2018?
answer: $16,651
$28,790
scale: thousand
question: What is the percentage change in total income before tax between 2017 and 2018?
answer: 72.9
derivation: (28,790-16,651)/16,651
scale: percent
question: What is the average income before tax in 2017 and 2018?
answer: 22720.5
derivation: (16,651 + 28,790)/2 
scale: thousand
question: What is the total foreign component of loss before income tax in 2017 and 2018?
answer: 789
derivation: 469 + 320 
scale: thousand
December 31,
2019
2018
2017
United States
$799,016
$880,534
$944,052
Americas excluding United States
94,961
101,282
116,330
Europe, Middle East, and Africa
410,485
384,196
440,135
Asia Pacific
130,326
145,971
115,002
Total
$1,434,788
$1,511,983
$1,615,519

text: Geographic and Other Information
text: Revenue by geographic region, based on ship-to destinations, was as follows (in thousands):
text: The United States represented 56%, 58% and 58% of revenue for 2019, 2018 and 2017, respectively. Revenue in the United Kingdom was $159.9 million in 2019 and $196.0 million in 2017, representing 11% of revenue in 2019 and 12% of revenue for 2017. Revenue in the United Kingdom was less than 10% of revenue in 2018. No other single country represented more than 10% of revenue during these periods. As of December 31, 2019 and 2018, long-lived assets, which represent property and equipment, located outside the United States were $27.9 million and $36.9 million, respectively.

Questions:
question: What is the amount of revenue in the United Kingdom in 2019?
answer: $159.9 million
question: What is the value of long-lived assets located outside the United States as of December 31, 2018?
answer: $36.9 million
question: What is the percentage constitution of revenue from the United States for 2019?
answer: 56%
question: What is the average revenue from the United States from 2017 to 2019?
answer: 874534
derivation: (799,016+880,534+944,052)/3
scale: thousand
question: What is the percentage constitution of revenue from Asia Pacific among the total revenue in 2019?
answer: 9.08
derivation: 130,326/1,434,788
scale: percent
question: What is the difference in total revenue between 2017 and 2018?
answer: 103536
derivation: 1,615,519-1,511,983
scale: thousand
FOR THE YEAR ENDED DECEMBER 31
2019
2018
Services (1)
Wireless
6,427
6,269
Wireline data
7,684
7,466
Wireline voice
3,564
3,782
Media
2,811
2,677
Other wireline services
251
247
Total services
20,737
20,441
Products (2)
Wireless
2,660
2,497
Wireline data
519
466
Wireline equipment and other
48
64
Total products
3,227
3,027
Total operating revenues
23,964
23,468

text: REVENUES BY SERVICES AND PRODUCTS
text: The following table presents our revenues disaggregated by type of services and products.
text: (1) Our service revenues are generally recognized over time.
text: (2) Our product revenues are generally recognized at a point in time.

Questions:
question: How are the service revenues generally recognized?
answer: over time
question: How are the product revenues generally recognized?
answer: at a point in time
question: What are the total operating revenues for 2019?
answer: 23,964
question: How many categories are there under services?
answer: 5
derivation: Wireless##Wireline data##Wireline voice##Media##Other wireline services
question: What is the average annual Total services?
answer: 20589
derivation: (20,737+20,441)/2
question: Which segment when disaggregated has more types?
answer: Services
derivation: 5>3
For the Years Ended
December 31,
2019
2018
Increase (Decrease)
Net cash provided by operating activities
$1,831
$1,790
$41
Net cash used in investing activities
(22)
(230)
208
Net cash used in financing activities
(237)
(2,020)
1,783
Effect of foreign exchange rate changes
(3)
(31)
28
Net increase (decrease) in cash and cash equivalents and restricted cash
$1,569
$(491)
$2,060

text: Liquidity and Capital Resources
text: We believe our ability to generate cash flows from operating activities is one of our fundamental financial strengths. In the near term, we expect our business and financial condition to remain strong and to continue to generate significant operating cash flows, which, we believe, in combination with our existing balance of cash and cash equivalents and short-term investments of $5.9 billion, our access to capital, and the availability of our $1.5 billion revolving credit facility, will be sufficient to finance our operational and financing requirements for the next 12 months. Our primary sources of liquidity, which are available to us to fund cash outflows such as potential dividend payments or share repurchases, and scheduled debt maturities, include our cash and cash equivalents, short-term investments, and cash flows provided by operating activities.
text: As of December 31, 2019, the amount of cash and cash equivalents held outside of the U.S. by our foreign subsidiaries was $2.8 billion, as compared to $1.4 billion as of December 31, 2018. These cash balances are generally available for use in the U.S., subject in some cases to certain restrictions.
text: Our cash provided from operating activities is somewhat impacted by seasonality. Working capital needs are impacted by weekly sales, which are generally highest in the fourth quarter due to seasonal and holiday-related sales patterns. We consider, on a continuing basis, various transactions to increase shareholder value and enhance our business results, including acquisitions, divestitures, joint ventures, share repurchases, and other structural changes. These transactions may result in future cash proceeds or payments.
text: Sources of Liquidity (amounts in millions)

Questions:
question: According to the company, what are working capital needs impacted by?
answer: weekly sales
question: What was the Net cash provided by operating activities in 2019?
answer: $1,831
scale: million
question: What was the Net cash provided by operating activities in 2018?
answer: $1,790
scale: million
question: What was the percentage change in Net cash provided by operating activities between 2018 and 2019?
answer: 2.29
derivation: ($1,831-$1,790)/$1,790
scale: percent
question: What is the increase(decrease) in Net cash provided by operating activities as a percentage of Increase (Decrease) of Net cash used in investing activities?
answer: 19.71
derivation: 41/208
scale: percent
question: What is the increase(decrease) in Net cash provided by operating activities as a percentage of Increase (Decrease) in Net cash used in financing activities?
answer: 2.3
derivation: 41/1,783
scale: percent
Year ended December 31
2019
2 0 1 8
U.S. $ in thousands
United States
(4,378)
(3,617)
Israel
(18,875)
(10,331)
(23,253)
(13,948)

text: NOTE 13 - TAXES ON INCOME (Cont.)
text: D. Loss from continuing operations, before taxes on income, consists of the following:
text: E. Due to the Company’s cumulative losses, the effect of ASC 740 as codified from ASC 740-10 is not material.

Questions:
question: What is the loss from continuing operations, before taxes on income, in the United States in 2019 and 2018 respectively?
answer: 4,378
3,617
scale: thousand
question: What is the loss from continuing operations, before taxes on income, in Israel in 2019 and 2018 respectively?
answer: 18,875
10,331
scale: thousand
question: What is the total loss from continuing operations, before taxes on income, for the year ended December 31, 2019?
answer: 23,253
scale: thousand
question: What is the change in loss from continuing operations, before taxes on income, in U.S. from 2018 to 2019?
answer: 761
derivation: 4,378-3,617
scale: thousand
question: What is the percentage change in the total loss from continuing operations, before taxes on income, from 2018 to 2019?
answer: 66.71
derivation: (23,253-13,948)/13,948
scale: percent
question: What is the percentage of Israel's loss from continuing operations, before taxes on income, for the year ended 2019?
answer: 81.17
derivation: 18,875/23,253
scale: percent
2019
2018
2017
At 31 March
£m
£m
£m
Current liabilities
Listed bonds
1,367
1,702
1,539
Finance leases
16
18
15
Bank loans
–
–
352
Other loans and bank overdrafts a
717
561
726
Total current liabilities
2,100
2,281
2,632
Non-current liabilities
Listed bonds
14,586
11,789
9,866
Finance leases
190
205
214
Other loans
–
–
1
Total non-current liabilities
14,776
11,994
10,081
Total
16,876
14,275
12,713

text: 25. Loans and other borrowings continued
text: Loans and other borrowings are analysed as follows:
text: a Includes collateral received on swaps of £638m (2017/18: £525m, 2016/17: £702m).
text: The carrying values disclosed in the above table reflect balances at amortised cost adjusted for accrued interest and fair value adjustments to the relevant loans or borrowings. These do not reflect the final principal repayments that will arise after taking account of the relevant derivatives in hedging relationships which are reflected in the table below. Apart from finance leases, all borrowings as at 31 March 2019, 2018 and 2017 were unsecured.

Questions:
question: What was the collateral received on swaps in 2019?
answer: £638m
question: What does the carrying value reflect?
answer: balances at amortised cost adjusted for accrued interest and fair value adjustments to the relevant loans or borrowings.
question: What was the amount of listed bonds in 2019, 2018 and 2017 respectively?
answer: 1,367
1,702
1,539
scale: million
question: What is the change in listed bonds from 2018 to 2019?
answer: -335
derivation: 1,367 - 1,702
scale: million
question: What is the average Finance leases for 2017-2019?
answer: 16.33
derivation: (16 + 18 + 15) / 3
scale: million
question: In which year(s) are there are no bank loans?
answer: 2019
2018
derivation: locate and analyze Finance leases in row 5
scale: million
State / Province
Number of Facilities
Aggregate Size
California
10
618,900
New York
1
231,100
Texas
3
214,300
Illinois
3
144,200
Ohio
2
120,400
Maryland
3
115,300
Nevada
1
74,000
Oregon
1
55,500
Ontario
1
51,300
Florida
2
48,300
New Jersey
1
38,400
Connecticut(2)
1
29,200
British Columbia
1
24,900
Alberta
2
16,500
Arizona
1
14,500
Washington
1
10,500
Total
34
1,807,300

text: Item 2. PROPERTIES
text: We operate 31 distributions centers located in the United States and Canada totaling approximately 1.7 million square feet. We own a 59,500 square foot distribution center in Cincinnati, Ohio and a 10,000 square foot protein processing facility and distribution center in Chicago, Illinois. All of our other properties are leased. The following table sets forth our distribution, protein processing, corporate and other support facilities by state or province and their approximate aggregate square footage as of February 21, 2020 (1).
text: (1)  Excludes the impact of our recent acquisitions of Sid Wainer & Son and Cambridge Packing Co, Inc. more fully described in 'Management's Discussion and Financial Condition and Results of Operations — Overview and Recent Developments."
text: (2)  Represents our corporate headquarters in Ridgefield, Connecticut.
text: We consider our properties to be in good condition generally and believe our facilities are adequate for our operations and provide sufficient capacity to meet our anticipated requirements.

Questions:
question: What is the number of facilities in California and New York respectively?
answer: 10
1
question: What is the number of facilities in Texas and Illinois respectively?
answer: 3
3
question: What is the number of facilities in Ohio and Maryland respectively?
answer: 2
3
question: What is the difference in the number of facilities between California and New York?
answer: 9
derivation: 10-1
question: What is the average aggregate size of the facilities in Arizona and Washington?
answer: 12500
derivation: (14,500+ 10,500)/2
question: How many states have more than 5 facilities?
answer: 1
derivation: California
For the Years Ended December 31,
2019
2018
Current:
Federal
$ (27)
$ (13 )
State and local
276
249
Total current
249
236
Deferred
533
(461)
Provision (benefit) for income taxes
$ 782
$ (225)

text: Note 10 – Income taxes
text: The provision (benefit) for income taxes consists of the following:

Questions:
question: What is the provision (benefit) for total current income taxes for 2018 and 2019 respectively?
answer: 236
249
question: What is the deferred provision (benefit) for income tax for 2018 and 2019 respectively?
answer: (461)
533
question: What is the total provision (benefit) for income taxes in 2019?
answer: 782
question: What is the change in provision (benefit) for state and local income taxes between 2018 and 2019?
answer: 27
derivation: 276-249
question: What is the average total current provision (benefit) for income taxes for 2018 and 2019?
answer: 242.5
derivation: (236+249)/2
question: What is the percentage change in provisions (benefit) for state and local income taxes between 2018 and 2019?
answer: 10.84
derivation: (276-249)/249
scale: percent
As at December 31
(In millions of dollars, except exchange rates, percentages, and years)
2019
2018
US dollar-denominated long-term debt 1
US$ 8,300
US$ 6,050
Hedged with debt derivatives
US$ 8,300
US$ 6,050
Hedged exchange rate
1.1932
1.1438
Percent hedged2
100.0%
100.0%
Amount of borrowings at fixed rates 3
Total borrowings
$ 17,496
$ 15,320
Total borrowings at fixed rates
$ 15,254
$ 13,070
Percent of borrowings at fixed rates
87.2%
85.3%
Weighted average interest rate on borrowings
4.30%
4.45%
Weighted average term to maturity
14.1 years
10.7 years

text: As at December 31, 2019, we had US$8.3 billion of US dollardenominated senior notes and debentures, all of which were hedged using debt derivatives.
text: 1 US dollar-denominated long-term debt reflects the hedged exchange rate and the hedged interest rate.
text: 2 Pursuant to the requirements for hedge accounting under IFRS 9, Financial instruments, as at December 31, 2019 and December 31, 2018, RCI accounted for 100% of its debt derivatives related to senior notes as hedges against designated US dollar-denominated debt. As a result, as at December 31, 2019 and 2018, 100% of our US dollar-denominated senior notes and debentures are hedged for accounting and economic purposes.
text: 3 Borrowings include long-term debt, including the impact of debt derivatives, and short-term borrowings associated with our US CP and accounts receivable securitization programs.

Questions:
question: What percentage of US dollar-denominated senior notes and debentures are hedged for accounting and economic purposes?
answer: 100%
question: What components are included under borrowings?
answer: long-term debt, including the impact of debt derivatives, and short-term borrowings associated with our US CP and accounts receivable securitization programs.
question: What was the hedged exchange rate in 2019?
answer: 1.1932
question: What was the increase / (decrease) in US dollar-denominated long-term debt from 2018 to 2019?
answer: 2250
derivation: 8,300 - 6,050
scale: million
question: What was the average Hedged with debt derivatives?
answer: 7175
derivation: (8,300 + 6,050) / 2
scale: million
question: What was the increase / (decrease) in Total borrowings from 2018 to 2019?
answer: 2176
derivation: 17,496 - 15,320
scale: million
NUMBER OF DSUs
2019
2018
Outstanding, January 1
4,391,997
4,309,528
Issued (1)
84,588
94,580
Settlement of RSUs/PSUs
146,960
112,675
Dividends credited
236,079
240,879
Settled
(236,525)
(365,665)
Outstanding, December 31
4,623,099
4,391,997

text: DSUs
text: Eligible bonuses and RSUs/PSUs may be paid in the form of DSUs when executives or other eligible employees elect to or are required to participate in the plan. The value of a DSU at the issuance date is equal to the value of one BCE common share. For non-management directors, compensation is paid in DSUs until the minimum share ownership requirement is met; thereafter, at least 50% of their compensation is paid in DSUs. There are no vesting requirements relating to DSUs. Dividends in the form of additional DSUs are credited to the participant’s account on each dividend payment date and are equivalent in value to the dividends paid on BCE common shares. DSUs are settled when the holder leaves the company.
text: The following table summarizes the status of outstanding DSUs at December 31, 2019 and 2018.
text: (1) The weighted average fair value of the DSUs issued was $59 in 2019 and $55 in 2018.

Questions:
question: Which years does the table summarize the status of outstanding DSUs?
answer: 2019
2018
question: What is the value of a DSU at the issuance date?
answer: equal to the value of one BCE common share
question: What is the weighted average fair value of the DSUs issued in 2018?
answer: $55
question: In which year is the amount of Issued DSUs larger?
answer: 2018
derivation: 84,588<94,580
question: What is the fair value of the DSUs issued in 2019?
answer: 4990692
derivation: 84,588*$59
question: What is the average value of the weighted average fair value of the DSUs issued in 2018 and 2019?
answer: 57
derivation: ($59+$55)/2