next-tat/TAT-QA huggingface dataset:
NUMBER OF ESP SHARES
2019
2018
Unvested contributions, January 1
1,120,426
1,039,030
Contributions (1)
623,705
671,911
Dividends credited
57,083
56,926
Vested
(523,359)
(501,089)
Forfeited
(153,657)
(146,352)
Unvested contributions, December 31
1,124,198
1,120,426

text: DESCRIPTION OF THE PLANS
text: ESP
text: The ESP is designed to encourage employees of BCE and its participating subsidiaries to own shares of BCE. Each year, employees can choose to have a certain percentage of their eligible annual earnings withheld through regular payroll deductions for the purchase of BCE common shares. In some cases, the employer also will contribute a percentage of the employee’s eligible annual earnings to the plan, up to a specified maximum. Dividends 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.
text: The ESP allows employees to contribute up to 12% of their annual earnings with a maximum employer contribution of 2%.
text: Employer contributions to the ESP and related dividends are subject to employees holding their shares for a two-year vesting period.
text: The trustee of the ESP buys BCE common shares for the participants on the open market, by private purchase or from treasury. BCE determines the method the trustee uses to buy the shares.
text: At December 31, 2019, 4,360,087 common shares were authorized for issuance from treasury under the ESP.
text: The following table summarizes the status of unvested employer contributions at December 31, 2019 and 2018.
text: (1) The weighted average fair value of the shares contributed was $60 in 2019 and $55 in 2018.

Questions:
question: What was the number of  Unvested contributions, January 1 for 2019?
answer: 1,120,426
question: What are the conditions regarding employer contributions to the ESP and related dividends?
answer: subject to employees holding their shares for a two-year vesting period
question: Who can contribute to the ESP?
answer: employees
employer
question: Which year had a larger amount of dividends credited?
answer: 2019
derivation: 57,083>56,926
question: What is the percentage of unvested contributions on December 31 2019 out of the common shares authorized for issuance from treasury under the ESP?
answer: 25.78
derivation: 1,124,198/4,360,087
scale: percent
question: What is the percentage change in Contributions in 2019?
answer: -7.17
derivation: (623,705-671,911)/671,911
scale: percent
As at 30 Mar 2019
As at 31 Mar 2018
Property
Plant and Equipment
Property
Plant and Equipment
£m
£m
£m
£m
Within one year
1.8
1.3
2.5
1.8
Between 2 and 5 years
6.3
2.4
5.3
1.9
After 5 years
6.0
0.5
9.4
–
Total
14.1
4.2
17.2
3.7

text: 24. Operating lease commitments
text: The Group has lease agreements in respect of property, plant and equipment, for which future minimum payments extend over a number of years.
text: Leases primarily relate to the Group’s properties, which principally comprise offices and factories. Lease payments are typically subject to market review every five years to reflect market rentals, but because of the uncertainty over the amount of any future changes, such changes have not been reflected in the table below. Within our leasing arrangements there are no significant contingent rental, renewal, purchase or escalation clauses.
text: The future aggregate minimum lease payments under non-cancellable operating leases for continuing operations are as follows:
text: The Group has made provision for the aggregate minimum lease payments under non-cancellable operating leases. The Group sub-lets various properties under non-cancellable lease arrangements. Sub-lease receipts of £0.2m (2017/18: £0.2m) were recognised in the statement of profit or loss during the period. The total future minimum sub-lease payments at the period end is £0.2m (2017/18: £0.2m).

Questions:
question: What was the property payment within between 2 and 5 years in 2019?
answer: 6.3
scale: million
question: What was the total property payment in 2019?
answer: 14.1
scale: million
question: What was the property payment within one year in 2019?
answer: 1.8
scale: million
question: What was the change in the property payment within one year from 2018 to 2019?
answer: -0.7
derivation: 1.8 - 2.5
scale: million
question: What is the average plant and equipment payment due between 2 and 5 years in 2018 and 2019?
answer: 2.15
derivation: (2.4 + 1.9) / 2
scale: million
question: What is the change in the total property payment due from 2018 to 2019?
answer: -3.1
derivation: 14.1 - 17.2
scale: million
2019
2018
£ million
£ million
Work in progress
0.7
0.6
Finished goods¹
3.2
3.9
3.9
4.5

text: 8. Stocks
text: Note
text: 1. Finished goods in 2018 includes £2.2 million relating to deferred costs which has been reclassified from prepayments; see note 1 for further details.
text: There were no stock write-downs recognised in the period (2018 nil) and there were no reversals of prior period stock write-downs (2018 nil).
text: No stock is carried at fair value less costs to sell (2018 nil).

Questions:
question: What does finished goods in 2018 include?
answer: £2.2 million relating to deferred costs which has been reclassified from prepayments
question: Was there any stock write-downs recognised in the period?
answer: There were no stock write-downs recognised in the period
question: What are the types of stocks in the table?
answer: Work in progress
Finished goods
question: In which year was the amount of work in progress larger?
answer: 2019
derivation: 0.7>0.6
question: What was the change in the amount of stocks?
answer: -0.6
derivation: 3.9-4.5
scale: million
question: What was the percentage change in the amount of stocks?
answer: -13.33
derivation: (3.9-4.5)/4.5
scale: percent
€ millions
2019
2018
2017
Unused tax losses
Not expiring
688
575
375
Expiring in the following year
63
7
9
Expiring after the following year
373
476
535
Total unused tax losses
1,124
1,058
919
Deductible temporary differences
538
509
524
Unused research and development and foreign tax credits
Not expiring
28
54
38
Expiring in the following year
0
0
2
Expiring after the following year
17
18
34
Total unused tax credits
45
72
74

text: Items Not Resulting in a Deferred Tax Asset
text: Of the unused tax losses, €187 million (2018: €213 million; 2017: €263 million) relate to U.S. state tax loss carryforwards.
text: We have not recognized a deferred tax liability on approximately €17.41 billion (2018: €14.04 billion) for undistributed profits of our subsidiaries, because we are in a position to control the timing of the reversal of the temporary difference and it is probable that such differences will not reverse in the foreseeable future.

Questions:
question: How much of unused tax losses relate to U.S. state tax loss carryforwards in 2019?
answer: €187 million
question: What was the Total unused tax credits in 2019?
answer: 45
scale: million
question: In which years were the total unused tax losses calculated?
answer: 2019
2018
2017
question: In which year was the amount Expiring after the following year the largest?
answer: 2017
derivation: 34>18>17
question: What was the change in the amount Expiring after the following year in 2019 from 2018?
answer: -1
derivation: 17-18
scale: million
question: What was the percentage change in the amount Expiring after the following year in 2019 from 2018?
answer: -5.56
derivation: (17-18)/18
scale: percent
2019
2018
Audit fees (1)
$3,454,348
$3,589,147
Tax fees (2)
546,618
931,017
All other fees (3)
1,895
1,895
Total
$4,002,861
$4,522,059

text: Principal Accounting Fees and Services
text: The following table sets forth fees for services provided by Deloitte & Touche LLP, the member firms of Deloitte Touche Tohmatsu, and their respective affiliates (collectively, ‘‘Deloitte’’) during fiscal 2019 and 2018:
text: (1) Represents fees for professional services provided in connection with the integrated audit of our annual financial statements and internal control over financial reporting and review of our quarterly financial statements, advice on accounting matters that arose during the audit and audit services provided in connection with other statutory or regulatory filings.
text: (2) Represents tax compliance and related services.
text: (3) Represents the annual subscription for access to the Deloitte Accounting Research Tool, which is a searchable on-line accounting database.

Questions:
question: What do tax fees represent?
answer: tax compliance and related services.
question: What do all other fees represent?
answer: the annual subscription for access to the Deloitte Accounting Research Tool, which is a searchable on-line accounting database.
question: What are the types of principal accounting fees and services?
answer: Audit fees
Tax fees
All other fees
question: In which year were tax fees larger?
answer: 2018
derivation: 931,017>546,618
question: What was the change in All other fees in 2019 from 2018?
answer: 0
derivation: 1,895-1,895
question: What was the percentage change in All other fees in 2019 from 2018?
answer: 0
derivation: (1,895-1,895)/1,895
scale: percent
2019
2018
2017
Statements of Operations:
Revenue
$10,310
$12,629
$12,149
Cost of revenue
4,405
6,295
6,627
Gross profit
5,905
6,334
5,522
Operating expenses:
Research and development
12,350
9,948
9,572
Selling, general and administrative
8,918
9,982
9,900
Loss from operations
(15,363)
(13,596)
(13,950)
Interest expense
(350)
(108)
(115)
Interest income and other expense, net
189
77
21
Loss before income taxes
(15,524)
(13,627)
(14,044)
(Benefit from) Provision for income taxes
(80)
152
87
Net loss
$(15,444)
$(13,779)
$(14,131)
Net loss per share: (1)
Basic and diluted
$(2.02)
$(2.16)
$(2.56)
Weighted average shares:
Basic and diluted
7,663
6,365
5,521

text: Note: Net loss equals to comprehensive loss for all years presented.
text: (1) Net loss per share and weighted average shares, basic and diluted are adjusted to reflect 1-for-14 reverse stock split effected on December 23, 2019.
text: The accompanying notes form an integral part of these Consolidated Financial Statements.
text: CONSOLIDATED STATEMENTS OF OPERATIONS (in thousands, except per share amounts)

Questions:
question: What are the respective revenue in 2018 and 2019?
answer: $12,629
$10,310
scale: thousand
question: What are the respective cost of revenue in 2018 and 2019?
answer: 6,295
4,405
scale: thousand
question: What are the respective gross profit in 2018 and 2019?
answer: 6,334
5,905
scale: thousand
question: What is the percentage change in revenue between 2018 and 2019?
answer: -18.36
derivation: (10,310 - 12,629)/12,629 
scale: percent
question: What is the percentage change in cost of revenue between 2018 and 2019?
answer: -30.02
derivation: (4,405 - 6,295)/6,295 
scale: percent
question: What is the percentage change in gross profit between 2018 and 2019?
answer: -6.77
derivation: (5,905 - 6,334)/6,334 
scale: percent
Year ended March 31
2019
2018
2017
(in thousands)
IPO India Plan
$1,198
$1,572
$2,140
JSOP Plan
—
615
3,622
Option award scheme 2012
—
197
699
2014 Share Plan
47
(22)
1,427
2015 Share Plan(*)
3,059
100
328
Other share option awards(**)
5,346
7,283
4,405
Management scheme (staff share grant) (***)
11,911
8,173
10,850
$21,561
$17,918
$23,471

text: 28 SHARE BASED COMPENSATION PLANS
text: The compensation cost recognised with respect to all outstanding plans and by grant of shares, which are all equity settled instruments, is as follows:
text: (*) includes of 1,305,399 options granted towards Share Plan 2015 during twelve months ended March 31, 2019 at an average exercise price of $14.86 per share and average grant date fair value $2.6 per share.
text: (**) includes Restricted Share Unit (RSU) and Other share option plans. In respect of 211,567 units/options granted towards RSU during twelve months ended March 31, 2019, grant date fair value approximates intrinsic value $10.48 per share. (**) includes Restricted Share Unit (RSU) and Other share option plans. In respect of 211,567 units/options granted towards RSU during twelve months ended March 31, 2019, grant date fair value approximates intrinsic value $10.48 per share.
text: (***) includes 1,400,000 shares granted twelve months ended March 31, 2019 to management personnel at grant date fair value $10.08 per share.
text: Joint Stock Ownership Plan (JSOP)
text: In April 2012, the Company established a controlled trust called the Eros International Plc Employee Benefit Trust (“JSOP Trust”). The JSOP Trust purchased 2,000,164 shares of the Company out of funds borrowed from the Company and repayable on demand. The Company’s Board, Nomination and Remuneration Committee recommends to the JSOP Trust certain employees, officers and key management personnel, to whom the JSOP Trust will be required to grant shares from its holdings at nominal price. Such shares are then held by the JSOP Trust and the scheme is referred to as the “JSOP Plan.” The shares held by the JSOP Trust are reported as a reduction in stockholders’ equity and termed as ‘JSOP reserves’.

Questions:
question: What is the amount of options granted towards Share Plans in 2019?
answer: 1,305,399
question: What are the fiscal years included in the table?
answer: 2019
2018
2017
question: What is the IPO India Plan value in 2019?
answer: $1,198
scale: thousand
question: How many fiscal years had  IPO India Plan above $2,000 thousand?
answer: 1
derivation: 2017
question: Which fiscal year had the greatest total compensation cost?
answer: 2017
derivation: 23,471>21,561>17,918
question: Which fiscal year had the lowest Management scheme (staff share grant) compensation costs?
answer: 2018
derivation: 8,173<10,850<11,911
Year Ended December 31,
2019
2018
Amount
% of Revenue
Amount
% of Revenue
(dollars in thousands)
Revenues, net
$49,036
100%
$58,631
100%
Cost of revenues (1) (2) (3)
22,843
47
27,154
46
Gross profit
26,193
53
31,477
54
Operating expenses:
Sales and marketing (1) (2) (3)
15,836
32
23,425
40
Research and development (1) (2) (3)
17,845
36
22,450
38
General and administrative (1) (2) (3)
10,466
21
13,113
22
Impairment of goodwill
1,910
4
14,740
26
Total operating expenses
46,037
94
73,728
126
Loss from operations
(19,844)
(40)
(42,251)
(72)
Gain on divestiture
5,064
10
-
-
Other income, net
2,252
5
1,593
3
Loss before (benefit from) provision for income taxes
(12,528)
(26)
(40,658)
(69)
(Benefit from) provision for income taxes
(120)
-
586
1
Net loss
$(12,408)
(25)%
$(41,244)
(70)%

text: Results of Operations
text: The following table is a summary of our consolidated statements of operations for the specified periods and results of operations as a percentage of revenues for those periods. The period-to-period comparisons of results are not necessarily indicative of results for future periods. Percentage of revenues figures are rounded and therefore may not subtotal exactly.
text: A discussion regarding our consolidated statements of operations and results of operations as a percentage of revenue for 2019 compared to 2018 is presented below. A discussion regarding our financial condition and results of operations for 2018 compared to 2017 can be found under Item 7 in our Annual Report on Form 10-K for the fiscal year ended December 31, 2018, filed with the SEC on March 14, 2019, which is available free of charge on the SEC’s website at www.sec.go.
text: (1)  Stock-based compensation expense included in the consolidated statements of operations data above was as follows:
text: (2)  Amortization of intangible assets included in the consolidated statements of operations data above was as follows:
text: (3) Restructuring-related expenses included in the consolidated statements of operations data above was as follows:

Questions:
question: What are the company's respective net revenue from operations in 2018 and 2019?
answer: $58,631
$49,036
scale: thousand
question: What are the company's respective cost of revenue from operations in 2018 and 2019?
answer: 27,154
22,843
scale: thousand
question: What are the company's respective gross profit from operations in 2018 and 2019?
answer: 31,477
26,193
scale: thousand
question: What is the company's average net revenue from its operations in 2018 and 2019?
answer: 53833.5
derivation: (58,631 + 49,036)/2
scale: thousand
question: What is the company's percentage change in its net revenue from operations between 2018 and 2019?
answer: -16.37
derivation: (49,036 - 58,631)/58,631 
scale: percent
question: What is the company's percentage change in its gross profit from operations between 2018 and 2019?
answer: -16.79
derivation: (26,193 - 31,477)/31,477 
scale: percent
2019
2018
Beginning balance
$65,542
$22,173
Provision charged to expense
29,849
55,152
Deductions
(40,352)
(11,783)
Ending balance
55,039
$65,542

text: Accounts Receivable
text: Accounts receivable are uncollateralized customer obligations due under normal trade terms. The Company records allowances for doubtful accounts based on customer-specific analysis and general matters such as current assessment of past due balances and economic conditions. The Company writes off accounts receivable when they become uncollectible. The allowance for doubtful accounts was $55,039 and $65,542 at December 31, 2019 and 2018, respectively. Management identifies a delinquent customer based upon the delinquent payment status of an outstanding invoice, generally greater than 30 days past due date. The delinquent account designation does not trigger an accounting transaction until such time the account is deemed uncollectible. The allowance for doubtful accounts is determined by examining the reserve history and any outstanding invoices that are over 30 days past due as of the end of the reporting period. Accounts are deemed uncollectible on a case-by-case basis, at management’s discretion based upon an examination of the communication with the delinquent customer and payment history. Typically, accounts are only escalated to “uncollectible” status after multiple attempts at collection have proven unsuccessful.
text: The allowance for doubtful accounts for the years ended December 31 are as follows:

Questions:
question: What is the allowance for doubtful accounts at December 31, 2019?
answer: $55,039
question: When are accounts receivable written off?
answer: when they become uncollectible
question: When are accounts escalated to "uncollectible" status?
answer: after multiple attempts at collection have proven unsuccessful
question: Which year has the higher deductions?
answer: 2019
derivation: Compare the deduction value between the two years, find the year with the higher deductions value
question: What is the percentage change in the ending balance of allowance for doubtful accounts from 2018 to 2019?
answer: -16.02
derivation: (55,039-65,542)/65,542
scale: percent
question: What is the change in beginning balance of allowance of doubtful accounts from 2018 to 2019?
answer: 43369
derivation: 65,542-22,173
Fiscal year-end
2019
2018
Long-term taxes payable
$37,385
$36,336
Deferred compensation (see Note 13)
39,715
40,895
Deferred tax liabilities (see Note 16)
27,785
26,339
Deferred revenue
8,012
5,091
Asset retirement obligations liability (see Note 2)
4,934
4,529
Defined benefit plan liabilities (see Note 14)
45,862
37,528
Other long-term liabilities
2,188
1,238
Total other long-term liabilities
$165,881
$151,956

text: 9. BALANCE SHEET DETAILS (Continued)
text: Other long-term liabilities consist of the following (in thousands):

Questions:
question: What was Long-term taxes payable in 2019?
answer: $37,385
scale: thousand
question: What was  Total other long-term liabilities  in 2018?
answer: $151,956
scale: thousand
question: In which years were long-term liabilities calculated?
answer: 2019
2018
question: In which year was Other long-term liabilities larger?
answer: 2019
derivation: 2,188>1,238
question: What was the change in Other long-term liabilities from 2018 to 2019?
answer: 950
derivation: 2,188-1,238
scale: thousand
question: What was the percentage change in Other long-term liabilities from 2018 to 2019?
answer: 76.74
derivation: (2,188-1,238)/1,238
scale: percent
FY19
FY18
Growth %
Growth %
$m (Reported)
$m (Reported)
(Reported)
(CC)
Billings by Region:
- Americas
267.8
270.0
(0.8)
(0.7)
- EMEA
395.3
395.1
0.1
0.9
- APJ
97.2
103.5
(6.1)
(2.8)
760.3
768.6
(1.1)
(0.1)
Billings by Product:
– Network
345.9
353.4
(2.1)
(1.1)
– Enduser
377.1
383.2
(1.6)
(0.7)
– Other
37.3
32.0
16.6
17.1
760.3
768.6
(1.1)
(0.1)
Billings by Type:
– Subscription
644.6
644.2
0.1
1.0
– Hardware
105.7
113.7
(7.0)
(6.1)
– Other
10.0
10.7
(6.5)
(4.6)
760.3
768.6
(1.1)
(0.1)

text: Billings
text: Group reported billings decreased by $8.3 million or 1.1 per cent to $760.3 million in the year-ended 31 March 2019. This represented a 0.1 per cent decrease on a constant currency (“CC”) basis.
text: Billings by region
text: Americas Billings attributable to the Americas decreased by $2.2 million to $267.8 million in the period, representing a 0.8 per cent reduction on a reported basis and 0.7 per cent on a constant currency basis; this decrease largely driven by a decline in Enduser products due to the stronger performance in the prior-year compare as a consequence of the impact of the WannaCry ransomware outbreak and the launch of Intercept X, the Group’s next-gen endpoint product, partially offset by an improved performance in UTM sales.
text: EMEA Billings attributable to EMEA increased by $0.2 million to $395.3 million in the period, representing 0.1 per cent growth on a reported basis and 0.9 per cent growth on a constant currency basis. An increase in sales of Server products being partially offset by a reduction in endpoint and email products.
text: APJ Billings attributable to APJ decreased by $6.3 million to $97.2 million in the period, representing 6.1 per cent on a reported basis and 2.8 per cent on a constant currency basis. As in the Americas, growth was negatively impacted by the stronger performance in the prior-year compare compounded by a legacy Network product transition in the first-half of the year partially offset by an improvement in sales of Server products.

Questions:
question: What was the amount of Group reported billings in 2019?
answer: $760.3 million
question: What was the percentage change in Group reported billings in 2019 from 2018?
answer: 1.1 per cent
question: How is the analysis of Billings broken down in the table?
answer: Billings by Region
Billings by Product
Billings by Type
question: In which year was the amount of Billings larger?
answer: FY18
derivation: 768.6>760.3
question: What was the change in Other in 2019 from 2018 under Billings by Product?
answer: 5.3
derivation: 37.3-32.0
scale: million
question: What was the average amount of Billings in 2018 and 2019?
answer: 764.45
derivation: (760.3+768.6)/2
scale: million