aveni-ai/aveni-bench-tat-hqa huggingface dataset:
28 Derivatives and other financial instruments continued Interest rate risk profile of financial assets The interest rate profile of the financial assets of the Group as at 31st December was as follows: Financial assets on which no interest is earned comprise trade and other receivables and cash at bank. Floating and fixed rate financial assets comprise cash at bank or cash placed on deposit. <table> <tbody> <tr><td></td><td>Total</td><td>Fixed rate financial assets</td><td>Floating rate financial assets</td><td>Financial assets on which no interest is earned</td></tr> <tr><td>2019</td><td>£m</td><td>£m</td><td>£m</td><td>£m</td></tr> <tr><td>Sterling</td><td>29.1</td><td>–</td><td>0.2</td><td>28.9</td></tr> <tr><td>Euro</td><td>115.9</td><td>1.4</td><td>16.6</td><td>97.9</td></tr> <tr><td>US dollar</td><td>98.4</td><td>0.1</td><td>16.7</td><td>81.6</td></tr> <tr><td>Renminbi</td><td>42.0</td><td>–</td><td>11.9</td><td>30.1</td></tr> <tr><td>Other</td><td>146.5</td><td>5.3</td><td>10.5</td><td>130.7</td></tr> <tr><td>Group total</td><td>431.9</td><td>6.8</td><td>55.9</td><td>369.2</td></tr> </tbody> </table>

Question: In which currency would the total amount of financial assets be the smallest if the total amount under Renminbi was £22.0 million instead?
Answer: Renminbi

Question: What would the percentage of total assets in Euro over the Group total be if the amount of total financial assets in Euro was 120.0 million instead and the Group total remains unchanged?
Answer: 27.78

Question: What would the percentage of financial assets on which interest is earned over the total financial assets for Euro be if the financial assets on which no interest is earned was 100.0 million and the total Euro assets remain unchanged?
Answer: 13.72
Stock Options The following table summarizes stock option activity under the Company’s stock option plans during the fiscal years ended September 30, 2019, 2018, and 2017: The Company recognized $0.7 million, $1.4 million, and $1.0 million in stock-based compensation expense related to outstanding stock options in the fiscal years ended September 30, 2019, 2018, and 2017, respectively. As of September 30, 2019, the Company had $2.0 million of unrecognized compensation expense related to outstanding stock options expected to be recognized over a weighted-average period of approximately three years. Aggregate intrinsic value represents the value of the Company’s closing stock price on the last trading day of the fiscal period in excess of the weighted-average exercise price, multiplied by the number of options outstanding and exercisable. The total intrinsic value of options exercised during the fiscal years ended September 30, 2019, 2018, and 2017 was $11.1 million, $1.4 million, and $1.4 million, respectively. The per-share weighted-average fair value of options granted during the fiscal years ended September 30, 2019, 2018, and 2017 was $5.07, $4.56, and $4.28, respectively. The aggregate intrinsic value of options outstanding as of September 30, 2019 and 2018, was $4.9 million and $8.7 million, respectively. <table> <tbody> <tr><td></td><td>Number of Shares</td><td>Weighted-Average Exercise Price Per Share</td><td>Weighted-Average Remaining Contractual Term (in Years)</td></tr> <tr><td>Outstanding at September 30, 2016</td><td>3,015,374</td><td>$3.95</td><td>6.4</td></tr> <tr><td>Granted</td><td>147,800</td><td>$7.06</td><td></td></tr> <tr><td>Exercised</td><td>(235,514)</td><td>$2.92</td><td></td></tr> <tr><td>Canceled</td><td>(81,794)</td><td>$3.59</td><td></td></tr> <tr><td>Outstanding at September 30, 2017</td><td>2,845,866</td><td>$4.21</td><td>5.4</td></tr> <tr><td>Granted</td><td>299,397</td><td>$8.60</td><td></td></tr> <tr><td>Exercised</td><td>(250,823)</td><td>$2.96</td><td></td></tr> <tr><td>Canceled</td><td>(88,076)</td><td>$5.23</td><td></td></tr> <tr><td>Outstanding at September 30, 2018</td><td>2,806,364</td><td>$4.75</td><td>4.6</td></tr> <tr><td>Granted</td><td>409,368</td><td>$9.59</td><td></td></tr> <tr><td>Exercised</td><td>(1,384,647)</td><td>$3.25</td><td></td></tr> <tr><td>Canceled</td><td>(144,183)</td><td>$6.62</td><td></td></tr> <tr><td>Outstanding at September 30, 2019</td><td>1,686,902</td><td>7.00</td><td>5.4</td></tr> </tbody> </table>

Question: What would be the total price of shares that were exercised or canceled between 2016 and 2017 if 300,000 shares were exercised?
Answer: 1169640.46

Question: What would be the proportion of granted shares between 2017 and 2018 over outstanding shares at September 30, 2017, if there were 400,500 granted shares?
Answer: 0.14

Question: What would be the price of outstanding shares on September 30, 2019, if the Weighted-Average Exercise Price Per Share was $6.15?
Answer: 10374447.3
The weighted-average grant date fair value of VMware stock options can fluctuate from period to period primarily due to higher valued options assumed through business combinations with exercise prices lower than the fair market value of VMware’s stock on the date of grant. For equity awards granted under the VMware equity plan, volatility was based on an analysis of historical stock prices and implied volatilities of VMware’s Class A common stock. The expected term was based on historical exercise patterns and post-vesting termination behavior, the term of the option period for grants made under the ESPP, or the weighted-average remaining term for options assumed in acquisitions. VMware’s expected dividend yield input was zero as the Company has not historically paid, nor expects in the future to pay, regular dividends on its common stock. The risk-free interest rate was based on a U.S. Treasury instrument whose term is consistent with the expected term of the stock options. For equity awards granted under the Pivotal equity plan, volatility was based on the volatility of a group of comparable public companies based on size, stage of life cycle, profitability, growth and other factors. The expected term was estimated using the simplified method and was determined based on the vesting terms, exercise terms and contractual lives of the options. Pivotal’s expected dividend yield input was zero as the Company has not historically paid regular dividends on its common stock. The risk-free interest rate was based on a U.S. Treasury instrument whose term was consistent with the expected term of the stock options. <table> <tbody> <tr><td></td><td></td><td>For the Year Ended</td><td></td></tr> <tr><td>VMware Employee Stock Purchase Plan</td><td>January 31, 2020</td><td>February 1, 2019</td><td>February 2, 2018</td></tr> <tr><td>Dividend yield</td><td>None</td><td>None</td><td>None</td></tr> <tr><td>Expected volatility</td><td>27.4%</td><td>33.5%</td><td>22.6%</td></tr> <tr><td>Risk-free interest rate</td><td>1.7%</td><td>2.0%</td><td>1.2%</td></tr> <tr><td>Expected term (in years)</td><td>0.6</td><td>0.8</td><td>0.9</td></tr> <tr><td>Weighted-average fair value at grant date</td><td>$35.66</td><td>$34.72</td><td>$21.93</td></tr> </tbody> </table>

Question: Which years would expected term exceed 0.5 years if the expected term in 2019 was 0.2 years instead?
Answer: 2020, 2018

Question: What would be the absolute change in risk-free interest rate between 2018 and 2019 if the risk-free interest rate in 2018 was 1.0% instead?
Answer: 1

Question: What would be the absolute percentage change in Expected volatility between 2019 and 2020 if Expected volatility in 2020 was 40.0% instead?
Answer: 6.5
Note 8. Property, Plant and Equipment, net Property, plant and equipment, net as of December 31, 2019 and 2018 consisted of the following: (1) Useful lives for leasehold and building improvements represent the term of the lease or the estimated life of the related improvements, whichever is shorter. Depreciation expense from continuing operations was $12,548 and $12,643 for the years ended December 31, 2019 and 2018, respectively, of which $9,028 and $9,189, respectively, related to internal use software costs. Amounts capitalized to internal use software related to continuing operations for the years ended December 31, 2019 and 2018 were $3,800 and $6,690, respectively. <table> <tbody> <tr><td></td><td></td><td>December 31</td><td></td></tr> <tr><td></td><td>Useful life (in years)</td><td>2019</td><td>2018</td></tr> <tr><td>Computer equipment and software</td><td>3-5</td><td>14,689</td><td>14,058</td></tr> <tr><td>Furniture and equipment</td><td>5-7</td><td>2,766</td><td>3,732</td></tr> <tr><td>Leasehold and building improvements (1)</td><td></td><td>7,201</td><td>7,450</td></tr> <tr><td>Construction in progress - PPE</td><td></td><td>949</td><td>—</td></tr> <tr><td>Property, plant, and equipment, excluding internal use software</td><td></td><td>25,605</td><td>25,240</td></tr> <tr><td>Less: Accumulated depreciation and amortization</td><td></td><td>(19,981)</td><td>(17,884)</td></tr> <tr><td>Property, plant and equipment, excluding internal use software, net</td><td></td><td>5,624</td><td>7,356</td></tr> <tr><td>Internal use software</td><td>3</td><td>33,351</td><td>31,565</td></tr> <tr><td>Construction in progress - Internal use software</td><td></td><td>2,973</td><td>903</td></tr> <tr><td>Less: Accumulated depreciation and amortization, internal use software</td><td></td><td>(25,853)</td><td>(16,846)</td></tr> <tr><td>Internal use software, net</td><td></td><td>10,471</td><td>15,622</td></tr> <tr><td>Property, plant and equipment, net</td><td></td><td>$16,095</td><td>$22,978</td></tr> </tbody> </table>

Question: What would be the total amount capitalized to internal use software related to continuing operations for the years ended December 31, 2019 and 2018 if the total is doubled and then decreased by $15,000?
Answer: 5980

Question: What would be the total value of computer equipment and software at the end of 2018 and 2019 altogether if the value at the end of 2019 is decreased by 10%?
Answer: 27278.1

Question: What would be the average value of computer equipment and software in both 2018 and 2019 if the value in 2019 is decreased by $5,000?
Answer: 11873.5
15 Financial risk management (continued) (b) Credit risk Credit risk arises from cash and cash equivalents, and trade and other receivables. (ii) Trade and other receivables Customer credit risk is managed subject to the Group’s established policy, procedures and control relating to customer credit risk management. Credit evaluations are performed on all customers. Outstanding customer receivables are monitored regularly. The Group aims to minimise concentration of credit risk by undertaking transactions with a large number of customers. In addition, receivable balances are monitored on an ongoing basis with the intention that the Group’s exposure to bad debts is minimised. Revenues from data centre services of $61.2 million were derived from two customers (2018: $44.4 million from one customer) whose revenue comprised more than 37% (2018: 29%) of total data centre services revenue. The maximum exposure to credit risk at the end of the reporting period is the carrying value of each class of the financial assets mentioned above and each class of receivable disclosed in Note 5. The Group does not require collateral in respect of financial assets. The Group applies the simplified approach to providing for expected credit losses prescribed by AASB 9, which permits the use of the lifetime expected loss provision for all trade receivables. The loss allowance provision as at 30 June 2019 is determined as follows; the expected credit losses below also incorporate forward looking information. <table> <tbody> <tr><td>30 June 2019</td><td>Current</td><td>0 to 30 days past due</td><td>31 to 60 days past due</td><td>More than 60 days past due</td><td>Total</td></tr> <tr><td></td><td>$&#x27;000</td><td>$&#x27;000</td><td>$&#x27;000</td><td>$&#x27;000</td><td>$&#x27;000</td></tr> <tr><td>Expected loss rate</td><td>1%</td><td>5%</td><td>7.5%</td><td>20%</td><td>-</td></tr> <tr><td>Gross carrying amount</td><td>23,762</td><td>2,068</td><td>787</td><td>1,703</td><td>28,320</td></tr> <tr><td>Loss allowance provision</td><td>238</td><td>103</td><td>59</td><td>341</td><td>741</td></tr> <tr><td>Net receivables</td><td>23,524</td><td>1,965</td><td>728</td><td>1,362</td><td>27,579</td></tr> </tbody> </table>

Question: What would be the difference between total net receivables and current net receivables if total net receivables were $34,000,000?
Answer: 10476

Question: What would be the difference in the gross carrying amount between the current and the total if the total amount was $30,000 thousand instead?
Answer: 6238

Question: How much would be the percentage of current net receivables out of total net receivables if current net receivables were $20,000,000 while the total remains constant?
Answer: 72.52
9.2. Trade and other receivables Classification as trade and other receivables Trade receivables are amounts due from customers for rental income, goods sold or services performed in the ordinary course of business. Loans and other receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. If collection is expected in one year or less, they are classified as current assets. If not, they are presented as non-current assets. The allowance for expected credit losses represents an estimate of receivables that are not considered to be recoverable. For the year ended 30 June 2019 the Group has recognised an expected loss provision following the adoption of AASB 9 Financial Instruments. The Group recognises a loss allowance based on lifetime expected credit losses at each reporting date. The Group assesses this allowance based on its historical credit loss experience, adjusted for forward-looking factors specific to the debtors. At 30 June 2018, the Group recognised a provision for trade receivables relating to receivables acquired on the purchase of investment properties where there are specific risks around recoverability. <table> <tbody> <tr><td></td><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td>Notes</td><td>$&#x27;000</td><td>$&#x27;000</td></tr> <tr><td>Current</td><td></td><td></td><td></td></tr> <tr><td>Trade receivables</td><td></td><td>3,770</td><td>3,054</td></tr> <tr><td>Allowance for expected credit losses</td><td></td><td>(135)</td><td>(23)</td></tr> <tr><td></td><td></td><td>3,635</td><td>3,031</td></tr> <tr><td>Other receivables</td><td></td><td>4,223</td><td>4,082</td></tr> <tr><td>Receivables from related parties</td><td>17</td><td>11,880</td><td>8,039</td></tr> <tr><td></td><td></td><td>19,738</td><td>15,152</td></tr> <tr><td>Non-current</td><td></td><td></td><td></td></tr> <tr><td>Other receivables</td><td></td><td>118</td><td>601</td></tr> <tr><td>Total current and non-current</td><td></td><td>19,856</td><td>15,753</td></tr> </tbody> </table>

Question: If the Trade receivables in 2019 increased to 3,904 thousand, what would be the revised change?
Answer: 850

Question: If the Allowance for expected credit losses in 2019 increased to 195 thousand, what would be the revised change?
Answer: 172

Question: If the Other receivables in 2019 increased to 4,857 thousand, what would be the revised change?
Answer: 775
Note 21. Equity - dividends Dividends paid during the financial year were as follows: The Directors have declared a final dividend of AU 18 cents per share for the year ended 30 June 2019. The dividend will be paid on 25 September 2019 based on a record date of 4 September 2019. This amounts to a total dividend of US$15.9 million based on the number of shares outstanding. Accounting policy for dividends Dividends are recognised when declared during the financial year and no longer at the discretion of the company. <table> <tbody> <tr><td>Consolidated</td><td></td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td>US$’000</td><td>US$’000</td></tr> <tr><td>Final dividend for the year ended 30 June 2018 of AU 14 cents (2017: AU 12 cents)</td><td>13,327</td><td>12,534</td></tr> <tr><td>Interim dividend for the half year ended 31 December 2018 of AU 16 cents (2017: AU 13 cents)</td><td>14,801</td><td>13,099</td></tr> <tr><td></td><td>28,128</td><td>25,633</td></tr> </tbody> </table>

Question: What is the percentage change in the total dividends paid from 2018 to 2019 if the amount in 2019 is now 29,000,000? 
Answer: 13.14

Question: What is the percentage change in the final dividend from 2018 to 2019 if the amount in 2018 is now 12,000,000?
Answer: 11.06

Question: What is the percentage change in the interim dividend from 2018 to 2019 if the amount in 2019 is now 14,000,000?
Answer: 6.88
Statement of financial position Guarantees entered into by the parent entity in relation to the debts of its subsidiaries Altium Limited has provided financial guarantees in respect of credit card facilities and office leases amounting to US$261,518 (2018: US$283,752). Contingent liabilities The parent entity had no contingent liabilities as at 30 June 2019 and 30 June 2018. Capital commitments - Property, plant and equipment The parent entity had no capital commitments for property, plant and equipment at as 30 June 2019 and 30 June 2018. The accounting policies of the parent entity are consistent with those of the Group, as disclosed in the relevant notes to the financial statements. <table> <tbody> <tr><td>Parent</td><td></td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td>US$’000</td><td>US$’000</td></tr> <tr><td>Total current assets</td><td>121,041</td><td>73,202</td></tr> <tr><td>Total assets</td><td>383,665</td><td>336,032</td></tr> <tr><td>Total current liabilities</td><td>154,619</td><td>90,392</td></tr> <tr><td>Total liabilities</td><td>155,521</td><td>92,364</td></tr> <tr><td>Equity</td><td></td><td></td></tr> <tr><td>Contributed equity</td><td>126,058</td><td>125,635</td></tr> <tr><td>Foreign currency reserve</td><td>2,607</td><td>2,783</td></tr> <tr><td>Equity compensation reserve</td><td>19,561</td><td>12,570</td></tr> <tr><td>Retained profits</td><td>79,918</td><td>102,680</td></tr> <tr><td>Total equity</td><td>228,144</td><td>243,668</td></tr> </tbody> </table>

Question: What is the current ratio in 2019 if the total current liabilities in 2019 is now 155,000,000?
Answer: 0.78

Question: What is the debt-to-asset ratio in 2018 if the total assets in 2018 is now 337,000,000?
Answer: 0.27

Question: What is the change in current ratio from 2018 to 2019 if the current ratio in 2019 is now 1.50?
Answer: 0.69
Revenue The following table presents the breakdown of revenue between product and service (in millions, except percentages): (1) Total revenue, product revenue and service revenue not including the SPVSS business in the prior year increased 7%, 8% and 3%, respectively. <table> <tbody> <tr><td></td><td></td><td>Years Ended</td><td></td><td>2019 vs. 2018</td><td></td></tr> <tr><td></td><td>July 27, 2019 (1)</td><td>July 28, 2018</td><td>July 29, 2017</td><td>Variance in Dollars</td><td>Variance in Percent</td></tr> <tr><td>Revenue:</td><td></td><td></td><td></td><td></td><td></td></tr> <tr><td>Product</td><td>$39,005</td><td>$36,709</td><td>$35,705</td><td>$2,296</td><td>6%</td></tr> <tr><td>Percentage of revenue</td><td>75.1%</td><td>74.4%</td><td>74.4%</td><td></td><td></td></tr> <tr><td>Service</td><td>12,899</td><td>12,621</td><td>12,300</td><td>278</td><td>2%</td></tr> <tr><td>Percentage of revenue</td><td>24.9%</td><td>25.6%</td><td>25.6%</td><td></td><td></td></tr> <tr><td>Total</td><td>$51,904</td><td>$49,330</td><td>$48,005</td><td>$2,574</td><td>5%</td></tr> </tbody> </table>

Question: What would be the change in service revenue between 2017 and 2018 if service revenue in 2017 was $12,000 million instead?
Answer: 621

Question: What would be the change in product revenue between 2018 and 2019 if product revenue in 2018 was $39,000 million instead?
Answer: 5

Question: What would be the percentage change in total revenue between 2018 and 2019 if total revenue in 2019 was $60,000 million instead?
Answer: 21.63
Gross profit The recent shift in our revenue mix toward cloud arrangements has resulted in slower total gross profit growth as our cloud business continues to grow and scale. Revenue from cloud arrangements is generally recognized over the service period, while revenue from term and perpetual license arrangements is generally recognized upfront when the license rights become effective. Gross profit The increase in total gross profit in 2019 was primarily due to increases in cloud and maintenance revenue. Gross profit percent The decrease in cloud gross profit percent in 2019 was driven by an increase in costs as we accelerated our investments in cloud infrastructure and service delivery to support future growth. The decrease in consulting gross profit percent in 2019 was driven by a decrease in billable hours as consulting resources were transitioning to new projects after completing a large project and an increase in consulting resource availability as we continue growing and leveraging our partner network. <table> <tbody> <tr><td>(Dollars in thousands)</td><td>2019</td><td></td><td>2018</td><td></td><td>Change</td><td></td></tr> <tr><td>Software license</td><td>$275,792</td><td>99%</td><td>$282,950</td><td>98%</td><td>$(7,158)</td><td>(3)%</td></tr> <tr><td>Maintenance</td><td>254,924</td><td>91%</td><td>239,310</td><td>91%</td><td>15,614</td><td>7%</td></tr> <tr><td>Cloud</td><td>67,918</td><td>51%</td><td>45,218</td><td>55%</td><td>22,700</td><td>50%</td></tr> <tr><td>Consulting</td><td>2,727</td><td>1%</td><td>22,338</td><td>9%</td><td>(19,611)</td><td>(88)%</td></tr> <tr><td></td><td>$601,361</td><td>66%</td><td>$589,816</td><td>66%</td><td>$11,545</td><td>2%</td></tr> </tbody> </table>

Question: What would be the company's average revenue from software license between 2018 and 2019 if the revenue in 2019 is decreased by $500,000?
Answer: 279121

Question: What would be the company's average revenue from maintenance between 2018 and 2019 if the revenue in 2018 is decreased by $400,000?
Answer: 246917

Question: What would be the company's average revenue from cloud between 2018 and 2019 if revenue in 2019 is doubled?
Answer: 90527
The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities were as follows: Of the $2.8 billion and $2.4 billion net deferred tax liability at December 31, 2019 and 2018, respectively, $2.9 billion and $2.5 billion is reflected as a long-term liability and $118 million and $131 million is reflected as a net noncurrent deferred tax asset at December 31, 2019 and 2018, respectively. <table> <tbody> <tr><td></td><td>As of December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td>(Dollars in millions)</td><td></td></tr> <tr><td>Deferred tax assets</td><td></td><td></td></tr> <tr><td>Post-retirement and pension benefit costs</td><td>$1,169</td><td>1,111</td></tr> <tr><td>Net operating loss carryforwards</td><td>3,167</td><td>3,445</td></tr> <tr><td>Other employee benefits</td><td>134</td><td>162</td></tr> <tr><td>Other</td><td>577</td><td>553</td></tr> <tr><td>Gross deferred tax assets</td><td>5,047</td><td>5,271</td></tr> <tr><td>Less valuation allowance</td><td>(1,319)</td><td>(1,331)</td></tr> <tr><td>Net deferred tax assets</td><td>3,728</td><td>3,940</td></tr> <tr><td>Deferred tax liabilities</td><td></td><td></td></tr> <tr><td>Property, plant and equipment, primarily due to depreciation differences</td><td>(3,489)</td><td>(3,011)</td></tr> <tr><td>Goodwill and other intangible assets</td><td>(3,019)</td><td>(3,303)</td></tr> <tr><td>Other</td><td>—</td><td>(23)</td></tr> <tr><td>Gross deferred tax liabilities</td><td>(6,508)</td><td>(6,337)</td></tr> <tr><td>Net deferred tax liability</td><td>$(2,780)</td><td>(2,397)</td></tr> </tbody> </table>

Question: How many components would there be under deferred tax assets if Other is removed?
Answer: 3

Question: What would the total amount reflected as a long-term liability in 2018 and 2019 be if the amount in 2019 is $3 billion instead?
Answer: 5.5

Question: What would the percentage change in Other for deferred tax assets be if the amount in 2019 is $600 million instead?
Answer: 8.5