Source document: bce-inc_2019

Question: What is the percentage change in BCE operating revenues in 2019?
Facts: 1.6%
Answer: 1.6%

Question: What was the operating revenues for Q4 2019 for Bell Wireless? 
Facts: 2,493
Answer: 2,493 million

Question: What is the percentage change in Bell Wireless operating revenues in Q4 2019 to Q4 2018?
Facts: 3.6%
Answer: 3.6%

Question: What is the sum of the operating revenues for Bell Wireless in Q4 2019 and 2018?
Facts: 2,407; 2,493
Derivation: 2,407+2,493
Answer: 4900 million

Question: What is the sum of the operating revenues for Bell Media in Q4 2019 and 2018?
Facts: 850; 879
Derivation: 879+850
Answer: 1729 million

Question: What is the percentage of Bell Wireless out of the Total BCE operating revenues in Q4 2019?
Facts: 2,493; 6,316
Derivation: 2,493/6,316
Answer: 39.47 percent

Question: What does the investment arrangement of the Bell Canada pension plan do?
Facts: hedges part of its exposure to potential increases in longevity
Answer: hedges part of its exposure to potential increases in longevity

Question: What are the types of securities under observable markets data?
Facts: Equity securities; debt securities
Answer: Equity securities; debt securities

Question: What are the components under Equity securities?
Facts: Canadian; Foreign
Answer: Canadian; Foreign

Question: How many components are there under alternative investments?
Facts: Hedge funds; Other; Private equities; Real estate
Derivation: Private equities##Hedge funds##Real estate##Other
Answer: 4

Question: What is the average Bell Canada debentures for 2018 and 2019?
Facts: 53; 68
Derivation: (53+68)/2
Answer: 60.5 million

Question: What is the percentage change in the fair value for real estate in 2019?
Facts: 758; 948
Derivation: (948-758)/758
Answer: 25.07 percent

Question: What does the table show?
Facts: the significant components of income taxes deducted from net earnings
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?
Facts: 22
Answer: 22

Question: What is the amount for uncertain tax positions for current taxes in 2019?
Facts: 6
Answer: 6

Question: How many components of current taxes are there?
Facts: Current taxes; change in estimate relating to prior periods; uncertain tax positions
Derivation: Current taxes##uncertain tax positions##change in estimate relating to prior periods
Answer: 3

Question: What is the total amount of uncertain tax positions for 2019?
Facts: 6; 9
Derivation: 6+9
Answer: 15

Question: What is the change in the change in estimate relating to prior periods for current taxes?
Facts: 12; 22
Derivation: 22-12
Answer: 10

Question: How are the service revenues generally recognized?
Facts: over time
Answer: over time

Question: How are the product revenues generally recognized?
Facts: at a point in time
Answer: at a point in time

Question: What are the total operating revenues for 2019?
Facts: 23,964
Answer: 23,964

Question: How many categories are there under services?
Facts: Media; Other wireline services; Wireless; Wireline data; Wireline voice
Derivation: Wireless##Wireline data##Wireline voice##Media##Other wireline services
Answer: 5

Question: What is the average annual Total services?
Facts: 20,441; 20,737
Derivation: (20,737+20,441)/2
Answer: 20589

Question: Which segment when disaggregated has more types?
Facts: Services
Derivation: 5>3
Answer: Services

Question: Which years does the table summarize the status of outstanding DSUs?
Facts: 2018; 2019
Answer: 2019; 2018

Question: What is the value of a DSU at the issuance date?
Facts: equal to the value of one BCE common share
Answer: equal to the value of one BCE common share

Question: What is the weighted average fair value of the DSUs issued in 2018?
Facts: $55
Answer: $55

Question: In which year is the amount of Issued DSUs larger?
Facts: 2018
Derivation: 84,588<94,580
Answer: 2018

Question: What is the fair value of the DSUs issued in 2019?
Facts: 59; 84,588
Derivation: 84,588*$59
Answer: 4990692

Question: What is the average value of the weighted average fair value of the DSUs issued in 2018 and 2019?
Facts: 55; 59
Derivation: ($59+$55)/2
Answer: 57

Question: How is interest rate risk managed?
Facts: using a liability matching approach, which reduces the exposure of the DB plans to a mismatch between investment growth and obligation growth.
Answer: using a liability matching approach, which reduces the exposure of the DB plans to a mismatch between investment growth and obligation growth.

Question: How is longevity risk managed?
Facts: using a longevity swap, which reduces the exposure of the DB plans to an increase in life expectancy.
Answer: using a longevity swap, which reduces the exposure of the DB plans to an increase in life expectancy.

Question: What are the components for post-employment benefit plans service cost?
Facts: DB pension; DC pension; OPEBs
Answer: DB pension; DC pension; OPEBs

Question: How many post-employment benefit plans are there?
Facts: DB pension; DC pension; OPEBs
Derivation: DB pension##DC pension##OPEBs
Answer: 3

Question: What is the change in capitalized benefit plans cost in 2019?
Facts: 56; 59
Derivation: 59-56
Answer: 3

Question: What is the average total post-employment benefit plans service cost over 2018 and 2019?
Facts: 2; 247; 270
Derivation: (-247+(-270))/2
Answer: -258.5

Question: What was excluded in the Q1 2018 blended ABPU?
Facts: the unfavourable retroactive impact of the CRTC decision on wireless domestic wholesale roaming rates of $14 million.
Answer: the unfavourable retroactive impact of the CRTC decision on wireless domestic wholesale roaming rates of $14 million.

Question: How many subscribers were removed when the postpaid wireless subscriber base was adjusted at the beginning of Q4 2018?
Facts: 20,000
Answer: 20,000

Question: What is the blended ABPU ($/month) in 2019?
Facts: 68.32
Answer: 68.32

Question: What is the total amount of gross activations for prepaid in 2019 and 2018?
Facts: 339,028; 548,788
Derivation: 548,788+339,028
Answer: 887816

Question: What is the percentage of postpaid in the net activations in 2019?
Facts: 401,955; 515,409
Derivation: 401,955/515,409
Answer: 77.99 percent

Question: What is the Blended ABPU rate per year for 2019?
Facts: 12; 68.32
Derivation: 68.32*12
Answer: 819.84

Question: What is the amount of right-of-use assets recognized for property, plant and equipment under the adoption of IFRS 16 in 2019?
Facts: $2,257 million
Answer: $2,257 million

Question: What are the prepaid expenses in 2019 upon adoption of IFRS 16?
Facts: 189
Answer: 189 million

Question: What is the weighted average incremental borrowing rate used to discount future lease payments?
Facts: 3.49%
Answer: 3.49%

Question: What is the total change between December 31, 2018 to January 1, 2019 due to the adoption of IFRS 16?
Facts: 1; 10; 17; 19; 2,011; 2,257; 293; 39; 55; 7; 9
Derivation: -55+9+2,257+17-10+293+2,011-7-39-19-1
Answer: 4456 million

Question: What is the percentage change in other current assets due to the adoption of IFRS 16?
Facts: 329; 338
Derivation: (338-329)/329
Answer: 2.74 percent

Question: What is the percentage change in Debt due within one year due to the adoption of IFRS 16?
Facts: 4,645; 4,938
Derivation: (4,938-4,645)/4,645
Answer: 6.31 percent

Question: How is free cash flow defined?
Facts: cash flows from operating activities, excluding acquisition and other costs paid (which include significant litigation costs) and voluntary pension funding, less capital expenditures, preferred share dividends and dividends paid by subsidiaries to NCI
Answer: cash flows from operating activities, excluding acquisition and other costs paid (which include significant litigation costs) and voluntary pension funding, less capital expenditures, preferred share dividends and dividends paid by subsidiaries to NCI

Question: Why is free cash flow considered an important indicator of the financial strength and performance of BCE's businesses?
Facts: because it shows how much cash is available to pay dividends on common shares, repay debt and reinvest in our company
Answer: because it shows how much cash is available to pay dividends on common shares, repay debt and reinvest in our company

Question: What is  Cash flows from operating activities for 2018?
Facts: 7,384
Answer: 7,384

Question: What is the change in cash flows from operating activities?
Facts: 7,384; 7,958
Derivation: 7,958-7,384
Answer: 574

Question: What is the percentage change in free cash flow in 2019?
Facts: 3,567; 3,818
Derivation: (3,818-3,567)/3,567
Answer: 7.04 percent

Question: What is the total amount of acquisition and other costs paid in 2018 and 2019?
Facts: 60; 79
Derivation: 60+79
Answer: 139

Question: What was the statutory income tax rate used for both 2019 and 2018?
Facts: 27.0%
Answer: 27.0%

Question: What was the main factor that led to the increase in income taxes in 2019?
Facts: higher taxable income and a lower value of uncertain tax positions favourably resolved in 2019 compared to 2018, partly offset by a favourable change in the corporate income tax rate in Alberta in Q2 2019
Answer: higher taxable income and a lower value of uncertain tax positions favourably resolved in 2019 compared to 2018, partly offset by a favourable change in the corporate income tax rate in Alberta in Q2 2019

Question: What are the net earnings for 2019?
Facts: 3,253
Answer: 3,253

Question: What is the change in the applicable statutory tax rate from 2018 to 2019?
Facts: 27.0
Derivation: 27.0% - 27.0% 
Answer: 0 percent

Question: What is the percentage change in the earnings before income taxes from 2018 to 2019?
Facts: 3,968; 4,386
Derivation: (4,386-3,968)/3,968
Answer: 10.53 percent

Question: What is the total amount of uncertain tax positions in 2018 and 2019?
Facts: 15; 68
Derivation: 15+68
Answer: 83

Question: What is the amount of gains (losses) on investments in 2019?
Facts: 13
Answer: 13 million

Question: What is the Impairment of assets for 2019?
Facts: (102)
Answer: (102) million

Question: What are the losses on investment recorded in 2019 and 2018 related to?
Facts: equity losses on our share of an obligation to repurchase at fair value the minority interest in one of BCE’s joint ventures
Answer: equity losses on our share of an obligation to repurchase at fair value the minority interest in one of BCE’s joint ventures

Question: What is the change in the impairment of assets?
Facts: 102; 200
Derivation: -102-(-200)
Answer: 98 million

Question: What is the total amount of equity losses from investments in associates and joint ventures in 2019?
Facts: 19; 53
Derivation: -53+(-19)
Answer: -72 million

Question: What is the total amount of 'Other' for 2018 and 2019?
Facts: 10; 37
Derivation: 37+10
Answer: 47 million

Question: When are trade receivables written off directly to bad debt expense?
Facts: if the account has not been collected after a predetermined period of time
Answer: if the account has not been collected after a predetermined period of time

Question: What is the amount of trade receivables not past due in 2019?
Facts: 2,082
Answer: 2,082

Question: What segments does the trade receivables past due, net of allowance for doubtful accounts consist of?
Facts: 60 to 120 days; Over 120 days; Under 60 days
Answer: Under 60 days; 60 to 120 days; Over 120 days

Question: What is the total Trade receivables past due, net of allowance for doubtful accounts for 2019?
Facts: 232; 541; 64
Derivation: 541+232+64
Answer: 837

Question: What is the change in trade receivables not past due in 2019?
Facts: 2,082; 2,091
Derivation: 2,082-2,091
Answer: -9

Question: What is the percentage of trade receivables past due, net of allowance for doubtful accounts out of the total trade receivables, net of allowance for doubtful accounts in 2019?
Facts: 2,919; 232; 541; 64
Derivation: (541+232+64)/2,919
Answer: 28.67 percent

Question: What is the percentage change in the Total BCE operating revenues in 2019?
Facts: 2.1%
Answer: 2.1%

Question: How much did the wireless operating revenues grow by in 2019?
Facts: 3.7%
Answer: 3.7%

Question: What is the amount of $ CHANGE for Bell Wireless in 2019?
Facts: 324
Answer: 324

Question: What is the percentage of operating revenues for Bell Media out of the total BCE operating revenues in 2019?
Facts: 23,964; 3,217
Derivation: 3,217/23,964
Answer: 13.42 percent

Question: What is the sum of revenues for Bell Wireless and Bell Wireline in 2018?
Facts: 12,267; 8,818
Derivation: 8,818+12,267
Answer: 21085

Question: What is the total amount of revenue for Bell Media in 2018 and 2019?
Facts: 3,121; 3,217
Derivation: 3,217+3,121
Answer: 6338

Question: How is adjusted net earnings defined?
Facts: net earnings attributable to common shareholders before severance, acquisition and other costs, net mark-to-market losses (gains) on derivatives used to economically hedge equity settled share-based compensation plans, net losses (gains) on investments, early debt redemption costs and impairment charges, net of tax and NCI
Answer: net earnings attributable to common shareholders before severance, acquisition and other costs, net mark-to-market losses (gains) on derivatives used to economically hedge equity settled share-based compensation plans, net losses (gains) on investments, early debt redemption costs and impairment charges, net of tax and NCI

Question: How is adjusted EPS defined?
Facts: adjusted net earnings per BCE common share
Answer: adjusted net earnings per BCE common share

Question: What is the Net earnings attributable to common shareholders in total for 2019?
Facts: 3,040
Answer: 3,040

Question: What is the change in net earnings attributable to common shareholders per share in 2019?
Facts: 3.10; 3.37
Derivation: 3.37-3.10
Answer: 0.27

Question: What is net earnings attributable to common shareholders as a ratio of the adjusted net earnings in 2018?
Facts: 2,785; 3,151
Derivation: 2,785/3,151
Answer: 88.38 percent

Question: What is the total early debt redemption costs in 2018 and 2019?
Facts: 13; 15
Derivation: 13+15
Answer: 28

Question: How much did BCE's adjusted EBITDA grow by in 2019?
Facts: 6.0%
Answer: 6.0%

Question: What was the $ CHANGE in Bell Media?
Facts: 157
Answer: 157

Question: What is the adjusted EBITDA margin in 2019?
Facts: 42.2%
Answer: 42.2%

Question: What is the total Adjusted EBITDA for Bell Wireless in 2018 and 2019?
Facts: 3,521; 3,842
Derivation: 3,842+3,521
Answer: 7363

Question: What is the percentage of Bell Wireline of the total BCE adjusted EBITDA in 2019?
Facts: 10,106; 5,414
Derivation: 5,414/10,106
Answer: 53.57 percent

Question: What is the difference in the Adjusted EBITDA for Bell Wireless and Bell Wireline in 2018?
Facts: 3,521; 5,321
Derivation: 5,321-3,521
Answer: 1800

Question: How is the maximum exposure to credit risk represented?
Facts: represented by the carrying amounts reported in the statements of financial position
Answer: represented by the carrying amounts reported in the statements of financial position

Question: Why is the concentration of credit risk from customers minimized?
Facts: because we have a large and diverse customer base
Answer: because we have a large and diverse customer base

Question: What are the periods considered in this context?
Facts: 2018; 2019
Answer: 2019; 2018

Question: Which year was the amount for Usage larger?
Facts: 2019
Derivation: 103>91
Answer: 2019

Question: What is the change in the amount for Usage in 2019?
Facts: 103; 91
Derivation: 103-91
Answer: 12

Question: What is the average amount of Usage in 2018 and 2019?
Facts: 103; 91
Derivation: (103+91)/2
Answer: 97

Question: How is goodwill tested annually for impairment?
Facts: by comparing the carrying value of a CGU or group of CGUs to the recoverable amount, where the recoverable amount is the higher of fair value less costs of disposal or value in use
Answer: by comparing the carrying value of a CGU or group of CGUs to the recoverable amount, where the recoverable amount is the higher of fair value less costs of disposal or value in use

Question: What do the five-year cash flow projections derived from business plans reflect?
Facts: management’s expectations of revenue, segment profit, capital expenditures, working capital and operating cash flows, based on past experience and future expectations of operating performance
Answer: management’s expectations of revenue, segment profit, capital expenditures, working capital and operating cash flows, based on past experience and future expectations of operating performance

Question: What is the percentage for Bell Wireless when discount rate assumption is used?
Facts: 9.1%
Answer: 9.1%

Question: How many components are there under the groups of CGUs?
Facts: Bell Media; Bell Wireless; Bell Wireline
Derivation: Bell Wireless##Bell Wireline##Bell Media
Answer: 3

Question: What is the difference in the perpetuity growth rate between Bell Wireless and Bell Wireline?
Facts: 0.8; 1.0
Derivation: 1.0%-0.8%
Answer: 0.2 percent

Question: What is the difference in the discount rate between Bell Wireline and Bell Media?
Facts: 6.0; 8.0
Derivation: 8.0%-6.0%
Answer: 2 percent

Question: What does the cost of revenues include?
Facts: Cost of revenues includes costs of wireless devices and other equipment sold, network and content costs, and payments to other carriers.
Answer: Cost of revenues includes costs of wireless devices and other equipment sold, network and content costs, and payments to other carriers.

Question: What is the percentage change for Bell Wireline?
Facts: 0.1%
Answer: 0.1%

Question: What are the Inter-segment eliminations in 2018?
Facts: 738
Answer: 738

Question: What is the sum of Inter-segment eliminations in 2018 and 2019?
Facts: 738; 751
Derivation: 751+738
Answer: 1489

Question: Which segment has the largest $ change?
Facts: Bell Media
Derivation: 61 > 4 > |-3|
Answer: Bell Media

Question: What is the percentage of the costs incurred by Bell Wireline out of the total BCE operating costs in 2019?
Facts: 13,858; 6,942
Derivation: -6,942/-13,858
Answer: 50.09 percent

Question: What is the total debt comprised of?
Facts: debt due within one year and long-term debt
Answer: debt due within one year and long-term debt

Question: What is the $ change in cash and cash equivalents?
Facts: $280 million
Answer: $280 million

Question: What is the $ change in net debt?
Facts: 2,171
Answer: 2,171 million

Question: What is the Debt due within one year expressed as a ratio of Long-term debt for 2019?
Facts: 22,415; 3,881
Derivation: 3,881/22,415
Answer: 0.17

Question: What is the percentage of long-term debt over net debt in 2019?
Facts: 22,415; 28,153
Derivation: 22,415/28,153
Answer: 79.62 percent

Question: What is the change in the net debt in 2019?
Facts: 25,982; 28,153
Derivation: 28,153-25,982
Answer: 2171 million

Question: How is the fair value of options granted determined?
Facts: using a variation of a binomial option pricing model that takes into account factors specific to the share incentive plans, such as the vesting period
Answer: using a variation of a binomial option pricing model that takes into account factors specific to the share incentive plans, such as the vesting period

Question: What is expected volatility based on?
Facts: the historical volatility of BCE’s share price
Answer: the historical volatility of BCE’s share price

Question: Which assumption variables in the table are further elaborated in the text?
Facts: Expected dividend growth; Expected volatility; Risk-free interest rate
Answer: Expected dividend growth; Expected volatility; Risk-free interest rate

Question: In which year is the weighted average share price higher?
Facts: 2019
Derivation: $58>$57
Answer: 2019

Question: What is the change in the expected volatility in 2019?
Facts: 12; 14
Derivation: 14%-12%
Answer: 2 percent

Question: What is the average expected life over 2018 and 2019?
Facts: 4
Derivation: (4+4)/2
Answer: 4

Question: What was the number of  Unvested contributions, January 1 for 2019?
Facts: 1,120,426
Answer: 1,120,426

Question: What are the conditions regarding employer contributions to the ESP and related dividends?
Facts: subject to employees holding their shares for a two-year vesting period
Answer: subject to employees holding their shares for a two-year vesting period

Question: Who can contribute to the ESP?
Facts: employees; employer
Answer: employees; employer

Question: Which year had a larger amount of dividends credited?
Facts: 2019
Derivation: 57,083>56,926
Answer: 2019

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?
Facts: 1,124,198; 4,360,087
Derivation: 1,124,198/4,360,087
Answer: 25.78 percent

Question: What is the percentage change in Contributions in 2019?
Facts: 623,705; 671,911
Derivation: (623,705-671,911)/671,911
Answer: -7.17 percent

Question: What does 'Other' include?
Facts: environmental, vacant space and legal provisions
Answer: environmental, vacant space and legal provisions

Question: What do the AROs reflect?
Facts: management’s best estimates of expected future costs to restore current leased premises to their original condition prior to lease inception
Answer: management’s best estimates of expected future costs to restore current leased premises to their original condition prior to lease inception

Question: What are the types of provisions within the table? 
Facts: AROs; Other
Answer: AROs; Other

Question: How many components of provisions are accounted for?
Facts: Additions; Adoption of IFRS 16; Reversals; Usage
Derivation: Additions##Usage##Reversals##Adoption of IFRS 16
Answer: 4

Question: What is the difference in the amount of non-current provisions between AROs and Other?
Facts: 115; 183
Derivation: 183-115
Answer: 68

Question: What is the ratio of non-current provisions for AROs over that of Other?
Facts: 115; 183
Derivation: 183/115
Answer: 1.59

Question: What does the calculation of the assumed exercise of stock options include?
Facts: the effect of the average unrecognized future compensation cost of dilutive options
Answer: the effect of the average unrecognized future compensation cost of dilutive options

Question: What does the calculation of the assumed exercise of stock options exclude?
Facts: options for which the exercise price is higher than the average market value of a BCE common share
Answer: options for which the exercise price is higher than the average market value of a BCE common share

Question: What is the Net earnings attributable to common shareholders – basic for 2019?
Facts: 3,040
Answer: 3,040

Question: What is the change in the number of excluded options in 2019?
Facts: 12,252,594; 61,170
Derivation: 61,170-12,252,594
Answer: -12191424

Question: What is the total net earnings attributable to common shareholders - basic in 2018 and 2019?
Facts: 2,785; 3,040
Derivation: 3,040+2,785
Answer: 5825

Question: What is the percentage change in the weighted average number of common shares outstanding - diluted?
Facts: 898.9; 901.4
Derivation: (901.4-898.9)/898.9
Answer: 0.28 percent

Question: What does the table show?
Facts: Trade payables and other liabilities
Answer: Trade payables and other liabilities

Question: What is the Trade payables and accruals for 2019?
Facts: 2,604
Answer: 2,604

Question: What are the years that the context makes reference to?
Facts: 2018; 2019
Answer: 2018; 2019

Question: What is the total amount of taxes payable in 2018 and 2019?
Facts: 101; 129
Derivation: 101+129
Answer: 230

Question: What is the change in the amount of provisions in 2019?
Facts: 33; 66
Derivation: 33-66
Answer: -33

Question: What is the percentage change in the amount of CRTC tangible benefits obligation in 2019?
Facts: 28; 38
Derivation: (28-38)/38
Answer: -26.32 percent

Question: What is Bell Canada's outstanding commercial paper in 2019?
Facts: $1,502 million in U.S. dollars ($1,951 million in Canadian dollars)
Answer: $1,502 million in U.S. dollars ($1,951 million in Canadian dollars)

Question: What is the net available amount for the total committed and non-committed credit facilities?
Facts: 2,929
Answer: 2,929

Question: When do the revolving credit facilities expire?
Facts: November 2020; November 2024
Answer: November 2024; November 2020

Question: How many segments of committed credit facilities are there?
Facts: Other; Unsecured revolving and expansion credit facilities
Derivation: Unsecured revolving and expansion credit facilities##Other
Answer: 2

Question: What is the ratio of the net available total committed credit facilities over the net available total non-committed credit facilities?
Facts: 2,049; 880
Derivation: 2,049/880
Answer: 2.33

Question: What percentage of the total non-committed credit facilities available is classified as net available? 
Facts: 1,939; 880
Derivation: 880/1,939
Answer: 45.38 percent

Question: How is adjusted EBITDA defined?
Facts: operating revenues less operating costs as shown in BCE’s consolidated income statements
Answer: operating revenues less operating costs as shown in BCE’s consolidated income statements

Question: How is adjusted EBITDA margin defined?
Facts: adjusted EBITDA divided by operating revenues
Answer: adjusted EBITDA divided by operating revenues

Question: What is the Net earnings for 2019?
Facts: 3,253
Answer: 3,253

Question: What is the percentage of interest expense of finance costs in 2018?
Facts: 1,000; 69
Derivation: 1,000/(1,000+69)
Answer: 93.55 percent

Question: What is the change in the adjusted EBITDA margin in 2019?
Facts: 40.6; 42.2
Derivation: 42.2%-40.6%
Answer: 1.6 percent

Question: What is the total net earnings in 2018 and 2019?
Facts: 2,973; 3,253
Derivation: 3,253+2,973
Answer: 6226

Question: What are BCE's significant right-of-use assets under leases?
Facts: satellites, office premises, land, cellular tower sites, retail outlets and OOH advertising spaces
Answer: satellites, office premises, land, cellular tower sites, retail outlets and OOH advertising spaces

Question: Where are the right-of-use assets presented?
Facts: presented in Property, plant and equipment in the statement of financial position
Answer: presented in Property, plant and equipment in the statement of financial position

Question: What is the total net carrying amount on December 31, 2019?
Facts: 4,424
Answer: 4,424

Question: What is the percentage of total additions over the total costs of the right-of-use assets?
Facts: 1,040; 6,542
Derivation: 1,040/6,542
Answer: 15.9 percent

Question: What is the change in the total net carrying amount in 2019?
Facts: 4,204; 4,424
Derivation: 4,424-4,204
Answer: 220

Question: What is the change in the total accumulated depreciation in 2019?
Facts: 1,578; 2,118
Derivation: 2,118-1,578
Answer: 540

Question: Who can BCE grant options to under BCE's long-term incentive plans?
Facts: executives to buy BCE common shares
Answer: executives to buy BCE common shares

Question: How many common shares were authorized for issuance in 2019?
Facts: 7,524,891
Answer: 7,524,891

Question: Which years have the weighted average market share price for options exercised provided?
Facts: 2018; 2019
Answer: 2019; 2018

Question: Which year is the weighted average market share price for options exercised higher?
Facts: 2019
Derivation: $62>$55
Answer: 2019

Question: What is the change in granted options in 2019?
Facts: 3,357,303; 3,888,693
Derivation: 3,357,303-3,888,693
Answer: -531390

Question: What is the percentage change in the exercisable number of options in December 31, 2019?
Facts: 2,786,043; 4,399,588
Derivation: (2,786,043-4,399,588)/4,399,588
Answer: -36.67 percent

Question: What is the weighted average fair value of the RSUs/PSUs granted in 2019?
Facts: $58
Answer: $58

Question: Who are the RSUs/PSUs granted to?
Facts: executives and other eligible employees
Answer: executives and other eligible employees

Question: What conditions determine whether executives and other eligible employees are granted RSUs/PSUs?
Facts: in certain cases, if performance objectives are met; level of contribution; position
Answer: position; level of contribution; in certain cases, if performance objectives are met

Question: In which year is the amount of dividends credited larger?
Facts: 2019
Derivation: 149,648>149,258
Answer: 2019

Question: What is the change in the weighted average fair value of the RSUs/PSUs granted?
Facts: 57; 58
Derivation: $58-$57
Answer: 1

Question: What is the average vested amount in 2018 and 2019?
Facts: 880,903; 904,266
Derivation: (904,266+880,903)/2
Answer: 892584.5

Question: How much right-of-use assets was recognized upon adoption of IFRS 16 on January 1, 2019?
Facts: $2,257 million within property, plant and equipment
Answer: $2,257 million within property, plant and equipment

Question: What is the weighted average incremental borrowing rate used in 2019?
Facts: 3.49%
Answer: 3.49%

Question: What was recognized upon adoption of IFRS 16 in 2019?
Facts: lease liabilities; right-of-use assets
Answer: right-of-use assets; lease liabilities

Question: How many components had a positive value of IFRS 16 Impacts?
Facts: Debt due within one year; Long-term debt; Other current assets; Other non-current assets; Property, plant and equipment
Derivation: Other current assets##Property, plant and equipment##Other non-current assets##Debt due within one year##Long-term debt
Answer: 5

Question: What is the difference between the right-of-use assets recognized within property, plant and equipment and the lease liabilities recognized within debt upon adoption of IFRS 16?
Facts: 2,257; 2,304
Derivation: $2,304 million - $2,257 million 
Answer: 47 million

Question: What is the percentage change in property, plant and equipment upon adoption of IFRS 16?
Facts: 24,844; 27,101
Derivation: (27,101-24,844)/24,844
Answer: 9.08 percent

Question: How many subscribers were removed upon adjusting the wireless subscriber base in 2019?
Facts: 167,929
Answer: 167,929

Question: How many IPTV subscribers were there in 2018?
Facts: 1,675,706
Answer: 1,675,706

Question: How many Satellite subscribers were there in 2019?
Facts: 1,005,282
Answer: 1,005,282

Question: What is the percentage of prepaid subscribers out of the wireless subscribers in 2019?
Facts: 798,022; 9,957,962
Derivation: 798,022/9,957,962
Answer: 8.01 percent

Question: What is the change in the number of total services subscribers in 2019?
Facts: 18,748,075; 18,983,510
Derivation: 18,983,510-18,748,075
Answer: 235435

Question: What is the percentage of Satellite subscribers out of the total number of subscribers in 2019?
Facts: 1,005,282; 18,983,510
Derivation: 1,005,282/18,983,510
Answer: 5.3 percent

Question: What does BCE's groups of CGUS correspond to?
Facts: reporting segments
Answer: reporting segments

Question: What is the balance for BCE at December 31, 2018?
Facts: 10,658
Answer: 10,658

Question: What is the balance for BCE at December 31, 2019?
Facts: 10,667
Answer: 10,667

Question: What is the change in the Balance comparing January 1, 2018 and December 31, 2019 for BCE?
Facts: 10,428; 10,667
Derivation: 10,667-10,428
Answer: 239

Question: What is the percentage change in the Balance comparing January 1, 2018 and December 31, 2019 for BCE?
Facts: 10,428; 10,667
Derivation: (10,667-10,428)/10,428
Answer: 2.29 percent

Question: What is the sum of acquisitions and other for Bell Wireless and Bell Wireline in 2018? 
Facts: 16; 182
Derivation: 182+16
Answer: 198

Question: What are the favourable impact from the adoption of IFRS 16?
Facts: Continued effective cost containment; Lower pension expenses reflecting reduced DB costs
Answer: Continued effective cost containment; Lower pension expenses reflecting reduced DB costs

Question: What is the % change in operating costs from 2018 to 2019?
Facts: 0.1%
Answer: 0.1%

Question: What is the % change in the adjusted EBITDA margin from 2018 to 2019?
Facts: 0.4 pts
Answer: 0.4 pts

Question: What is the sum of the adjusted EBITDA in 2018 and 2019?
Facts: 5,321; 5,414
Derivation: 5,414+5,321
Answer: 10735

Question: What is the sum of the operating costs in 2018 and 2019?
Facts: 6,942; 6,946
Derivation: -6,942+-6,946
Answer: -13888

Question: What is the percentage of the 2019 adjusted EBITDA over the sum of the adjusted EBITDA in 2018 and 2019? 
Facts: 5,321; 5,414
Derivation: 5,414/(5,414+5,321)
Answer: 50.43 percent

Question: What is fair value?
Facts: the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Answer: the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

Question: What is the fair value methodology for debt securities and other debt?
Facts: Quoted market price of debt
Answer: Quoted market price of debt

Question: Which segments approximate fair value as they are short-term?
Facts: The carrying values of our cash and cash equivalents, trade and other receivables, dividends payable, trade payables and accruals, compensation payable, severance and other costs payable, interest payable, notes payable and loans secured by trade receivables
Answer: The carrying values of our cash and cash equivalents, trade and other receivables, dividends payable, trade payables and accruals, compensation payable, severance and other costs payable, interest payable, notes payable and loans secured by trade receivables

Question: What is the percentage change in carrying values for CRTC deferral account obligation in 2019?
Facts: 108; 82
Derivation: (82-108)/108
Answer: -24.07 percent

Question: What is the percentage change in fair values for CRTC tangible benefits obligation in 2019?
Facts: 29; 61
Derivation: (29-61)/61
Answer: -52.46 percent

Question: What is the sum of carrying values in 2019?
Facts: 18,653; 29; 82
Derivation: 29+82+18,653
Answer: 18764

Question: What is the range of periods for contract cost amortization?
Facts: 12 to 84 months
Answer: 12 to 84 months

Question: What is the opening balance in 2019?
Facts: 707
Answer: 707

Question: What is the ending balance in 2019?
Facts: 783
Answer: 783

Question: What is the difference in the opening and ending balances in 2019?
Facts: 707; 783
Derivation: 783-707
Answer: 76

Question: What is the total incremental costs of obtaining a contract and contract fulfillment costs in 2018 and 2019?
Facts: 567; 602
Derivation: 602+567
Answer: 1169

Question: What is the change in the incremental costs of obtaining a contract and contract fulfillment costs in 2018 to 2019?
Facts: 567; 602
Derivation: 602-567
Answer: 35

Question: How many common shares did BCE repurchase in 2018?
Facts: 3,085,697
Answer: 3,085,697

Question: What is the amount of stated capital outstanding on December 31, 2019
Facts: 20,363
Answer: 20,363

Question: What comprised of the total cost that went into the repurchase of common shares in 2018?
Facts: Stated capital; charged to the deficit; reduction of the contributed surplus attributable to these common shares
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?
Facts: 103; 175
Derivation: 103/175
Answer: 58.86 percent

Question: What was the total number of shares issued under ESP and DSP in 2019?
Facts: 1,231,479; 16,729
Derivation: 1,231,479+16,729
Answer: 1248208

Question: What is the percentage change in the total number of shares in 2019?
Facts: 898,200,415; 900,996,640
Derivation: (898,200,415-900,996,640)/900,996,640
Answer: -0.31 percent

Question: How are the notes payable hedged?
Facts: hedged for foreign currency fluctuations through forward currency contracts
Answer: hedged for foreign currency fluctuations through forward currency contracts

Question: How are the commercial papers issued?
Facts: issued under our U.S. commercial paper program
Answer: issued under our U.S. commercial paper program

Question: Which currencies are referenced in the context?
Facts: Canadian dollars; U.S. dollars
Answer: U.S. dollars; Canadian dollars

Question: What is the total long-term debt due within one year in 2018 and 2019?
Facts: 525; 837
Derivation: 837+525
Answer: 1362

Question: What is the difference in the weighted average interest rate for notes payable and loans secured by trade receivables?
Facts: 2.03; 2.71
Derivation: 2.71%-2.03%
Answer: 0.68 percent

Question: What is the percentage change in the total debt due within one year in 2019?
Facts: 3,881; 4,645
Derivation: (3,881-4,645)/4,645
Answer: -16.45 percent

Question: How is net debt defined?
Facts: debt due within one year plus long-term debt and 50% of preferred shares, less cash and cash equivalents, as shown in BCE’s consolidated statements of financial position
Answer: debt due within one year plus long-term debt and 50% of preferred shares, less cash and cash equivalents, as shown in BCE’s consolidated statements of financial position

Question: Why is net debt considered as an important indicator of the company's financial leverage?
Facts: Because it represents the amount of debt that is not covered by available cash and cash equivalents.
Answer: Because it represents the amount of debt that is not covered by available cash and cash equivalents.

Question: What is the Debt due within one year for 2019?
Facts: 3,881
Answer: 3,881

Question: What is the change in the debt due within one year in 2019?
Facts: 3,881; 4,645
Derivation: 3,881-4,645
Answer: -764

Question: What is the percentage change in long-term debt in 2019?
Facts: 19,760; 22,415
Derivation: (22,415-19,760)/19,760
Answer: 13.44 percent

Question: What is the change in net debt in 2019?
Facts: 25,982; 28,153
Derivation: 28,153-25,982
Answer: 2171

Question: What have the amounts for other non-current assets investments been pledged as?
Facts: security related to obligations for certain employee benefits and are not available for general use
Answer: security related to obligations for certain employee benefits and are not available for general use

Question: What is the amount of Investments in 2019?
Facts: 128
Answer: 128

Question: What is the amount of Derivative assets in 2018?
Facts: 68
Answer: 68

Question: What is the percentage change in net assets of post-employment benefit plans in 2019?
Facts: 331; 558
Derivation: (558-331)/331
Answer: 68.58 percent

Question: What is the change in net assets of post-employment benefit plans in 2019?
Facts: 331; 558
Derivation: 558-331
Answer: 227

Question: What is the change in the total other non-current assets in 2019? 
Facts: 1,274; 847
Derivation: 1,274-847
Answer: 427