next-tat/TAT-QA huggingface dataset:
2019
2018
NOTE
NUMBER OF SHARES
STATED CAPITAL
NUMBER OF SHARES
STATED CAPITAL
Outstanding, January 1
898,200,415
20,036
900,996,640
20,091
Shares issued for the acquisition of AlarmForce
34
–
–
22,531
1
Shares issued under employee stock option plan
28
4,459,559
251
266,941
13
Repurchase of common shares
–
–
(3,085,697)
(69)
Shares issued under ESP
1,231,479
75
–
–
Shares issued under DSP
16,729
1
–
–
Outstanding, December 31
903,908,182
20,363
898,200,415
20,036

text: COMMON SHARES AND CLASS B SHARES
text: BCE’s articles of amalgamation provide for an unlimited number of voting common shares and non-voting Class B shares, all without par value. The common shares and the Class B shares rank equally in the payment of dividends and in the distribution of assets if BCE is liquidated, dissolved or wound up, after payments due to the holders of preferred shares. No Class B shares were outstanding at December 31, 2019 and 2018.
text: The following table provides details about the outstanding common shares of BCE.
text: In Q1 2018, BCE repurchased and canceled 3,085,697 common shares for a total cost of $175 million through a NCIB. Of the total cost, $69 million represents stated capital and $3 million represents the reduction of the contributed surplus attributable to these common shares. The remaining $103 million was charged to the deficit.
text: CONTRIBUTED SURPLUS
text: Contributed surplus in 2019 and 2018 includes premiums in excess of par value upon the issuance of BCE common shares and share-based compensation expense net of settlements.

Questions:
question: How many common shares did BCE repurchase in 2018?
answer: 3,085,697
question: What is the amount of stated capital outstanding on December 31, 2019
answer: 20,363
question: What comprised of the total cost that went into the repurchase of common shares in 2018?
answer: Stated capital
reduction of the contributed surplus attributable to these common shares
charged to the deficit
question: What is the percentage of the value charged to the deficit expressed as a percentage of total cost of common shares?
answer: 58.86
derivation: 103/175
scale: percent
question: What was the total number of shares issued under ESP and DSP in 2019?
answer: 1248208
derivation: 1,231,479+16,729
question: What is the percentage change in the total number of shares in 2019?
answer: -0.31
derivation: (898,200,415-900,996,640)/900,996,640
scale: percent
As at December 31
As at December 31
As at December 31
(In millions of dollars)
Note
2019
2018
Customer accounts receivable
1,579
1,529
Other accounts receivable
785
762
Allowance for doubtful accounts
15
(60)
(55)
Total accounts receivable
2,304
2,236

text: ACCOUNTING POLICY
text: Accounts receivable represent amounts owing to us that are currently due and collectible. We initially recognize accounts receivable on the date they originate. We measure accounts receivable initially at fair value, and subsequently at amortized cost, with changes recognized in net income. We measure an impairment loss for accounts receivable as the excess of the carrying amount over the present value of future cash flows we expect to derive from it, if any. The excess is allocated to an allowance for doubtful accounts and recognized as a loss in net income.
text: EXPLANATORY INFORMATION
text: We have retrospectively reclassified $23 million as at December 31, 2018 and January 1, 2019 related to our wireless financing programs from “accounts receivable” to “other current assets” as the collection time frame of the amounts differs from accounts receivable.

Questions:
question: What does Accounts receivable represent?
answer: Accounts receivable represent amounts owing to us that are currently due and collectible. We initially recognize accounts receivable on the date they originate.
question: How is accounts receivable measured?
answer: We measure accounts receivable initially at fair value, and subsequently at amortized cost, with changes recognized in net income.
question: How is impairment loss for accounts receivable measured?
answer: We measure an impairment loss for accounts receivable as the excess of the carrying amount over the present value of future cash flows we expect to derive from it, if any.
question: What is the increase/ (decrease) in Customer accounts receivable from 2018 to 2019?
answer: 50
derivation: 1,579-1,529
scale: million
question: What is the increase/ (decrease) in Other accounts receivable from 2018 to 2019?
answer: 23
derivation: 785-762
scale: million
question: What is the increase/ (decrease) in Allowance for doubtful accounts from 2018 to 2019?
answer: 5
derivation: 60-55
scale: million
As of December 31,
2019
2018
Accounts receivable
$69,767
$41,818
Allowance for doubtful accounts
(1,125)
(711)
Net accounts receivable
$68,642
$41,107

text: (3) Accounts Receivable, Net
text: Accounts receivable, net, is as follows (in thousands):
text: Bad debt expense for the years ended December 31, 2019, 2018 and 2017 was $0.7 million, $0.1 million and $0.6 million, respectively.

Questions:
question: How much was the Bad debt expense for the years ended December 31, 2019?
answer: $0.7 million
question: How much was the Bad debt expense for the years ended December 31, 2018?
answer: $0.1 million
question: How much was the Bad debt expense for the years ended December 31, 2017?
answer: $0.6 million
question: What is the change in Accounts receivable from December 31, 2019 to December 31, 2018?
answer: 27949
derivation: 69,767-41,818
scale: thousand
question: What is the change in Allowance for doubtful accounts from December 31, 2019 to December 31, 2018?
answer: 414
derivation: 1,125-711
scale: thousand
question: What is the change in Net accounts receivable from December 31, 2019 to December 31, 2018?
answer: 27535
derivation: 68,642-41,107
scale: thousand
€ millions, unless otherwise stated
2019
2018
2017
Profit before tax
4,596
5,600
5,029
Tax expense at applicable tax rate of 26.4% rate of 26.4% (2018: 26.4%; 2017: 26.4%)
1,212
1,478
1,327
Tax effect of:
Foreign tax rates
–209
–147
–403
Changes in tax laws and tax rates
10
0
–212
Non-deductible expenses
116
106
82
Tax-exempt income
–93
–38
–95
Withholding taxes
138
91
131
Research and development and foreign tax credits
–89
–33
–26
Prior-year taxes
80
–17
–26
Reassessment of deferred tax assets, research and development tax credits, and foreign tax credits
48
58
185
Other
13
13
20
Total income tax expense
1,226
1,511
983
Effective tax rate (in %)
26.7
27.0
19.5

text: The following table reconciles the expected income tax expense, computed by applying our combined German tax rate of 26.4% (2018: 26.4%; 2017: 26.4%), to the actual income tax expense. Our 2019 combined German tax rate includes a corporate income tax rate of 15.0% (2018: 15.0%; 2017: 15.0%), plus a solidarity surcharge of 5.5% (2018: 5.5%; 2017: 5.5%) thereon, and trade taxes of 10.6% (2018: 10.6%; 2017: 10.6%).
text: Relationship Between Tax Expense and Profit Before Tax

Questions:
question: What was the profit before tax in 2019?
answer: 4,596
scale: million
question: In which years was the Relationship Between Tax Expense and Profit Before Tax analyzed?
answer: 2019
2018
2017
question: What was the applicable tax rate in 2018?
answer: 26.4%
question: In which year was profit before tax the largest?
answer: 2018
derivation: 5,600>5,029>4,596
question: What was the change in Other in 2019 from 2018?
answer: 0
derivation: 13-13
scale: million
question: What was the percentage change in Other in 2019 from 2018?
answer: 0
derivation: (13-13)/13
scale: percent
As of
December 31, 2019
December 31, 2018
Amended Credit Agreement:  
Revolving Credit Facility due 2024, interest payable monthly at3 .30% and 3.77%, respectively
$800.0
$400.0
Term Loan “B” Facility due 2026, interest payable monthly at3 .80% and 4.27%, respectively
1,630.9
1,134.5
1.00% Notes due 2020 (1)
690.0
690.0
1.625% Notes due 2023 (2)
575.0
575.0
Other long-term debt (3)
53.3
139.5
Gross long-term debt, including current maturities
3,749.2
2,939.0
Less: Debt discount (4)
(102.7)
(139.4)
Less: Debt issuance costs (5)
(34.0)
(33.5)
Net long-term debt, including current maturities
3,612.5
2,766.1
Less: Current maturities
(736.0)
(138.5)
 Net long-term debt
$2,876.5
$2,627.6

text: Note 9: Long-Term Debt
text: The Company's long-term debt consists of the following (annualized interest rates, dollars in millions):
text: (1) Interest is payable on June 1 and December 1 of each year at 1.00% annually. (2) Interest is payable on April 15 and October 15 of each year at 1.625% annually. (3) Consists of U.S. real estate mortgages, term loans, revolving lines of credit, notes payable and other facilities at certain international locations where interest is payable weekly, monthly or quarterly, with interest rates between 1.00% and 4.00% and maturity dates between 2019 and 2022.
text: (4) Debt discount of $20.4 million and $41.6 million for the 1.00% Notes, $71.8 million and $88.5 million for the 1.625% Notes and $10.5 million and $9.3 million for the Term Loan "B" Facility, in each case as of December 31, 2019 and December 31, 2018, respectively. (5) Debt issuance costs of $2.8 million and $5.8 million for the 1.00% Notes, $6.9 million and $8.5 million for the 1.625% Notes and $24.3 million and $19.2 million for the Term Loan "B" Facility, in each case as of December 31, 2019 and December 31, 2018, respectively.

Questions:
question: How much Interest is payable on June 1 and December 1 of each year?
answer: 1.00% annually.
question: How much Interest is payable on April 15 and October 15 of each year?
answer: 1.625% annually
question: What is the net long-term debt for 2019?
answer: $2,876.5
scale: million
question: What is the change in Gross long-term debt, including current maturities from December 31, 2018 to 2019?
answer: 810.2
derivation: 3,749.2-2,939.0
scale: million
question: What is the change in Net long-term debt, including current maturities from year ended December 31, 2018 to 2019?
answer: 846.4
derivation: 3,612.5-2,766.1
scale: million
question: What is the average Gross long-term debt, including current maturities for December 31, 2018 to 2019?
answer: 3344.1
derivation: (3,749.2+2,939.0) / 2
scale: million
CREDIT LOSS ALLOWANCES
Lease Receivables
Loan Receivables
Financed Service Contracts
Total
Allowance for credit loss as of July 28, 2018
$135
$60
$10
$205
Provisions (benefits)
(54)
11
27
(16)
Recoveries (write-offs), net
(14)
—
(28)
(42)
Foreign exchange and other
(21)
—
—
(21)
Allowance for credit loss as of July 27, 2019
$46
$71
$9
$126

text: (c) Allowance for Credit Loss Rollforward
text: The allowances for credit loss and the related financing receivables are summarized as follows (in millions):

Questions:
question: What was the allowance for credit loss for lease receivables in 2018?
answer: 135
scale: million
question: What were the total provisions (benefits)?
answer: (16)
scale: million
question: What were the total Foreign exchange and other?
answer: (21)
scale: million
question: What was the difference between total provisions (benefits) and net recoveries (write-offs)?
answer: 26
derivation: -16-(-42)
scale: million
question: What was the allowance for credit loss for financed service contracts as a percentage of total allowance for credit loss in 2018?
answer: 4.88
derivation: 10/205
scale: percent
question: What was the percentage change in the total allowance for credit loss between 2018 and 2019?
answer: -38.54
derivation: (126-205)/205
scale: percent
(in thousands of $)
2019
2018
2017
Management and administrative services revenue
5,904
6,167
5,711
Ship management fees income
1,210
1,400
824
Debt guarantee compensation (i)
693
861
775
Other (ii)
(2)
(247)
135
Total
7,805
8,181
7,445

text: b) Transactions with Golar Power and affiliates:
text: Net revenues: The transactions with Golar Power and its affiliates for the twelve months ended December 31, 2019, 2018 and 2017 consisted of the following:
text: (i) Debt guarantee compensation - In connection with the closing of the Golar Power and Stonepeak transaction, Golar Power entered into agreements to compensate Golar in relation to certain debt guarantees (as further described under the subheading "Guarantees and other") relating to Golar Power and subsidiaries.
text: (ii) Balances due to Golar Power and affiliates - Receivables and payables with Golar Power and its subsidiaries are comprised primarily of unpaid management fees, advisory and administrative services. In addition, certain receivables and payables arise when we pay an invoice on behalf of a related party and vice versa. Receivables and payables are generally settled quarterly in arrears. Balances owing to or due from Golar Power and its subsidiaries are unsecured, interest-free and intended to be settled in the ordinary course of business. In December 2019, we loaned $7.0 million to Golar Power, with interest of LIBOR plus 5.0%. The loan was fully repaid, including interest, in December 2019.

Questions:
question: With which party did Golar Power closed their transaction with?
answer: Stonepeak
question: In which years was the transactions recorded for?
answer: 2019
2018
2017
question: What do Receivables and payables with Golar Power and its subsidiaries consist of?
answer: Comprised primarily of unpaid management fees, advisory and administrative services
question: Which year was the debt guarantee compensation the lowest?
answer: 2019
derivation: 693 < 775 < 861
question: What was the change in ship management fees income from 2017 to 2018?
answer: 576
derivation: 1,400 - 824 
scale: thousand
question: What was the percentage change in total transactions from 2018 to 2019?
answer: -4.6
derivation: (7,805 - 8,181)/8,181 
scale: percent
Year Ended December 31
2019
2018
Revenues (in thousands)
$ 224,913
$ 17,542
Loss from continuing operations (in thousands)
$ (13,432)
$ ( 7,792)
Loss per share - continuing operations
$           (0.42)
$          ( 0.35)
Weighted average number of common shares outstanding - basic and diluted
32,359,316
22,099,149

text: Our revenues for 2019 include $1.9 million related to the acquired MGI business. Our net loss for 2019 includes $0.3 million of net loss from the acquired MGI business. The following table provides unaudited pro forma information for the periods presented as if the MGI acquisition had occurred January 1, 2018.
text: No adjustments have been made in the pro forma information for synergies that are resulting or planned from the MGI acquisition. The unaudited proforma information is not indicative of the results that may have been achieved had the companies been combined as of January 1, 2018, or of our future operating results.

Questions:
question: What are the respective revenues in 2018 and 2019?
answer: $ 17,542
$ 224,913
scale: thousand
question: What are the respective loss from continuing operations in 2018 and 2019?
answer: 7,792
13,432
scale: thousand
question: What are the revenue and net loss for 2019?
answer: $1.9 million
$0.3 million
question: What is the change in loss per share between 2018 and 2019?
answer: -0.07
derivation: -0.42 + 0.35 
question: What is the average loss per share between 2018 and 2019?
answer: 0.39
derivation: (0.42 + 0.35)/2 
question: Which year has the highest Weighted average number of common shares outstanding - basic and diluted?
answer: 2019
derivation: 32,359,316> 22,099,149
Fiscal Year Ended August 31,
2019
2018
2017
Restricted stock units
$53,766
$84,082
$42,122
Employee stock purchase plan (1)
7,580
6,891
6,334
Other
—
7,538
88
Total
$61,346
$98,511
$48,544

text: 11. Stockholders’ Equity
text: The Company recognized stock-based compensation expense within selling, general and administrative expense as follows (in thousands):
text: (1) For the fiscal year ended August 31, 2018, represents a one-time cash-settled stock award that vested on November 30, 2017.

Questions:
question: What were the restricted stock units in 2019?
answer: $53,766
scale: thousand
question: What was the Employee stock purchase plan in 2018?
answer: 6,891
scale: thousand
question: What years does the table provide information for recognized stock-based compensation expense within selling, general and administrative expense for?
answer: 2019
2018
2017
question: What was the change in Other stock-based compensation expenses between 2017 and 2018?
answer: 7450
derivation: 7,538-88
scale: thousand
question: What was the change in the restricted stock units between 2018 and 2019?
answer: -30316
derivation: $53,766-$84,082
scale: thousand
question: What was the percentage change in the total stock-based compensation expense between 2018 and 2019?
answer: -37.73
derivation: ($61,346-$98,511)/$98,511
scale: percent
Fiscal Years Ended March 31,
2019
2018
2017
Net sales (1)
$1,382,818
$1,200,181
$757,338
Operating costs and expenses:
Cost of sales (1)
924,276
860,744
571,944
Selling, general and administrative expenses
202,642
173,620
107,658
Research and development (1)
44,612
39,114
26,693
Restructuring charges
8,779
14,843
5,404
(Gain) loss on write down and disposal of long-lived assets
1,660
(992)
10,671
Total operating costs and expenses
1,181,969
1,087,329
722,370
Operating income (1)
200,849
112,852
34,968
Non-operating (income) expense:
Interest income
(2,035)
(809)
(24)
Interest expense
21,239
32,882
39,755
Acquisition (gain) loss
—
(130,880)
—
Change in value of TOKIN options
—
—
(10,700)
Other (income) expense, net (1)
11,214
24,592
(3,871)
Income before income taxes and equity income (loss) from equity method investments (1)
170,431
187,067
9,808
Income tax expense (benefit) (1)
(39,460)
9,132
4,294
Income before equity income (loss) from equity method investments (1)
209,891
177,935
5,514
Equity income (loss) from equity method investments
(3,304)
76,192
41,643
Net income (1)
$206,587
$254,127
$47,157

text: Results of Operations
text: Historically, revenues and earnings may or may not be representative of future operating results due to various economic and other factors. The following table sets forth the Consolidated Statements of Operations for the periods indicated (amounts in thousands):
text: (1) Fiscal years ended March 31, 2018 and 2017 adjusted due to the adoption of ASC 606.

Questions:
question: Why were calculations for Fiscal years ended March 31, 2018 and 2017 adjusted?
answer: due to the adoption of ASC 606.
question: Which years does the table provide information for the company's Consolidated Statements of Operations?
answer: 2019
2018
2017
question: What were the net sales in 2019?
answer: 1,382,818
scale: thousand
question: How many years did net other (income) expense exceed $10,000 thousand?
answer: 2
derivation: 2019##2018
question: What was the change in Interest expense between 2017 and 2018?
answer: -6873
derivation: 32,882-39,755
scale: thousand
question: What was the percentage change in the net income between 2018 and 2019?
answer: -18.71
derivation: (206,587-254,127)/254,127
scale: percent
(In millions)
2019
2018
2017
Location of Amount Reclassified from AOCL
Defined benefit pension plans and other post-employment benefits:
Prior service credits
$ 0.1
$0.3
$ 1.3
Actuarial losses
(4.9)
(3.1)
(10.0)
Total pre-tax amount
(4.8)
(2.8)
(8.7)
Other (expense) income, net
Tax benefit
1.2
0.7
2.5
Net of tax
(3.6)
(2.1)
(6.2)
Net gains (losses) on cash flow hedging derivatives:(1)
Foreign currency forward contracts
1.6
0.2
0.9
Cost of sales
Interest rate and currency swaps
—
—
(3.4)
Treasury locks
0.1
0.1
0.1
Interest expense, net
Total pre-tax amount
1.7
0.3
(2.4)
Tax (expense) benefit
(0.6)
(0.1)
0.8
Net of tax
1.1
0.2
(1.6)
Total reclassifications for the period
(2.5 )
(1.9 )
(7.8 )

text: The following table provides detail of amounts reclassified from AOCL:
text: (1) These accumulated other comprehensive components are included in our derivative and hedging activities. See Note 15, “Derivatives and Hedging Activities,” of the Notes to Consolidated Financial Statements for additional details.

Questions:
question: What does the table represent?
answer: detail of amounts reclassified from AOCL
question: What years are included in the table?
answer: 2019
2018
2017
question: What is the Net of tax for 2018?
answer: 0.2
scale: million
question: What is the total Prior service credits for the 3 years?
answer: 1.7
derivation: 0.1+0.3+1.3
scale: million
question: What is the average Total reclassifications for the period for the 3 years?
answer: -4.07
derivation: -(2.5+1.9+7.8)/3
scale: million
question: For Treasury locks in 2019, What is the Net of tax expressed as a percentage of Total pre-tax amount?
answer: 64.71
derivation: 1.1/1.7
scale: percent
As of December 31, 2019
As of December 31, 2018
Unbilled receivables
$142.3
$126.1
Prepaid income tax
185.8
125.1
Value added tax and other consumption tax receivables
71.3
86.3
Prepaid assets
56.8
40.5
Prepaid operating ground leases
—
165.0
Other miscellaneous current assets
57.4
78.2
Prepaid and other current assets
$513.6
$621.2

text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(Tabular amounts in millions, unless otherwise disclosed)
text: 2. PREPAID AND OTHER CURRENT ASSETS
text: Prepaid and other current assets consisted of the following:
text: The reduction in Prepaid operating ground leases is a result of the reclassification of assets to the Right-of-use asset in connection with the Company’s adoption of the new lease accounting standard.

Questions:
question: What were the unbilled receivables in 2019?
answer: $142.3
scale: million
question: What was the Prepaid income tax in 2018?
answer: 125.1
scale: million
question: Why was there a reduction in prepaid operating ground leases?
answer: reclassification of assets to the Right-of-use asset in connection with the Company’s adoption of the new lease accounting standard.
question: What was the change in Unbilled receivables between 2018 and 2019?
answer: 16.2
derivation: $142.3-$126.1
scale: million
question: What was the change in prepaid assets between 2018 and 2019?
answer: 16.3
derivation: 56.8-40.5
scale: million
question: What was the percentage change in Prepaid and other current assets between 2018 and 2019?
answer: -17.32
derivation: ($513.6-$621.2)/$621.2
scale: percent