aveni-ai/aveni-bench-tat-qa huggingface dataset:
Research and Development (“R&D”), Sales and Marketing, and General and Administrative (“G&A”) Expenses R&D, sales and marketing, and G&A expenses are summarized in the following table (in millions, except percentages): R&D Expenses R&D expenses increased due to higher headcount-related expenses and, to a lesser extent, higher acquisition-related costs, higher contracted services and higher discretionary spending. We continue to invest in R&D in order to bring a broad range of products to market in a timely fashion. If we believe that we are unable to enter a particular market in a timely manner with internally developed products, we may purchase or license technology from other businesses, or we may partner with or acquire businesses as an alternative to internal R&D. Sales and Marketing Expenses Sales and marketing expenses increased due to higher headcount-related expenses, higher discretionary spending and, to a lesser extent, higher contracted services and higher acquisition-related costs, partially offset by lower share-based compensation expense. G&A Expenses G&A expenses decreased due to a benefit from the $400 million litigation settlement with Arista Networks and lower contracted services, partially offset by higher discretionary spending and higher headcount-related expenses. Effect of Foreign Currency In fiscal 2019, foreign currency fluctuations, net of hedging, decreased the combined R&D, sales and marketing, and G&A expenses by approximately $233 million, or 1.3%, compared with fiscal 2018. In fiscal 2018, foreign currency fluctuations, net of hedging, increased the combined R&D, sales and marketing, and G&A expenses by approximately $93 million, or 0.5%, compared with fiscal 2017.

Years Ended

July 27, 2019	July 28, 2018	July 29, 2017	Variance in Dollars	Variance in Percent

Research and development	$ 6,577	$ 6,332	$6,059	$245	4%

Percentage of revenue	12.7%	12.8%	12.6%

Sales and marketing	9,571	9,242	9,184	329	4%

Percentage of revenue	18.4%	18.7%	19.1%

General and administrative	1,827	2,144	1,993	(317)	(15)%

Percentage of revenue	3.5%	4.3%	4.2%

Total	$17,975	$17,718	$17,236	$257	1%

Percentage of revenue	34.6%	35.9%	35.9%

Question: What was the percentage change in the total expenses between 2017 and 2018?
Answer: 2.8
The primary components of the deferred tax assets and liabilities are as follows, for the periods indicated below: We believe that sufficient uncertainty exists regarding the realization of certain deferred tax assets that a valuation allowance is required. We continue to evaluate our taxable position quarterly and consider factors by taxing jurisdiction, including but not limited to factors such as estimated taxable income, any historical experience of losses for tax purposes and the future growth of OpenText.

June 30,

2019	2018

Deferred tax assets

Non-capital loss carryforwards	$161,119	$129,436

Capital loss carryforwards	155	417

Undeducted scientific research and development expenses	137,253	123,114

Depreciation and amortization	683,777	829,369

Restructuring costs and other reserves	17,845	17,202

Deferred revenue	53,254	62,726

Other	59,584	57,461

Total deferred tax asset	$1,112,987	$1,219,725

Valuation Allowance	$(77,328)	$(80,924)

Deferred tax liabilities

Scientific research and development tax credits	$(14,482)	$(13,342)

Other	(72,599)	(82,668)

Deferred tax liabilities	$(87,081)	$(96,010)

Net deferred tax asset	$948,578	$1,042,791

Comprised of:

Long-term assets	1,004,450	1,122,729

Long-term liabilities	(55,872)	(79,938)

$948,578	$1,042,791

Question: What does the table show?
Answer: primary components of the deferred tax assets and liabilities
The primary components of the deferred tax assets and liabilities are as follows, for the periods indicated below: We believe that sufficient uncertainty exists regarding the realization of certain deferred tax assets that a valuation allowance is required. We continue to evaluate our taxable position quarterly and consider factors by taxing jurisdiction, including but not limited to factors such as estimated taxable income, any historical experience of losses for tax purposes and the future growth of OpenText.

June 30,

2019	2018

Deferred tax assets

Non-capital loss carryforwards	$161,119	$129,436

Capital loss carryforwards	155	417

Undeducted scientific research and development expenses	137,253	123,114

Depreciation and amortization	683,777	829,369

Restructuring costs and other reserves	17,845	17,202

Deferred revenue	53,254	62,726

Other	59,584	57,461

Total deferred tax asset	$1,112,987	$1,219,725

Valuation Allowance	$(77,328)	$(80,924)

Deferred tax liabilities

Scientific research and development tax credits	$(14,482)	$(13,342)

Other	(72,599)	(82,668)

Deferred tax liabilities	$(87,081)	$(96,010)

Net deferred tax asset	$948,578	$1,042,791

Comprised of:

Long-term assets	1,004,450	1,122,729

Long-term liabilities	(55,872)	(79,938)

$948,578	$1,042,791

Question: What is the total assets as of June 30, 2019?
Answer: 948,578
The primary components of the deferred tax assets and liabilities are as follows, for the periods indicated below: We believe that sufficient uncertainty exists regarding the realization of certain deferred tax assets that a valuation allowance is required. We continue to evaluate our taxable position quarterly and consider factors by taxing jurisdiction, including but not limited to factors such as estimated taxable income, any historical experience of losses for tax purposes and the future growth of OpenText.

June 30,

2019	2018

Deferred tax assets

Non-capital loss carryforwards	$161,119	$129,436

Capital loss carryforwards	155	417

Undeducted scientific research and development expenses	137,253	123,114

Depreciation and amortization	683,777	829,369

Restructuring costs and other reserves	17,845	17,202

Deferred revenue	53,254	62,726

Other	59,584	57,461

Total deferred tax asset	$1,112,987	$1,219,725

Valuation Allowance	$(77,328)	$(80,924)

Deferred tax liabilities

Scientific research and development tax credits	$(14,482)	$(13,342)

Other	(72,599)	(82,668)

Deferred tax liabilities	$(87,081)	$(96,010)

Net deferred tax asset	$948,578	$1,042,791

Comprised of:

Long-term assets	1,004,450	1,122,729

Long-term liabilities	(55,872)	(79,938)

$948,578	$1,042,791

Question: What are the Fiscal years included in the table?
Answer: 2019; 2018
The primary components of the deferred tax assets and liabilities are as follows, for the periods indicated below: We believe that sufficient uncertainty exists regarding the realization of certain deferred tax assets that a valuation allowance is required. We continue to evaluate our taxable position quarterly and consider factors by taxing jurisdiction, including but not limited to factors such as estimated taxable income, any historical experience of losses for tax purposes and the future growth of OpenText.

June 30,

2019	2018

Deferred tax assets

Non-capital loss carryforwards	$161,119	$129,436

Capital loss carryforwards	155	417

Undeducted scientific research and development expenses	137,253	123,114

Depreciation and amortization	683,777	829,369

Restructuring costs and other reserves	17,845	17,202

Deferred revenue	53,254	62,726

Other	59,584	57,461

Total deferred tax asset	$1,112,987	$1,219,725

Valuation Allowance	$(77,328)	$(80,924)

Deferred tax liabilities

Scientific research and development tax credits	$(14,482)	$(13,342)

Other	(72,599)	(82,668)

Deferred tax liabilities	$(87,081)	$(96,010)

Net deferred tax asset	$948,578	$1,042,791

Comprised of:

Long-term assets	1,004,450	1,122,729

Long-term liabilities	(55,872)	(79,938)

$948,578	$1,042,791

Question: What is the average annual total assets for both Fiscal years?
Answer: 995684.5
The primary components of the deferred tax assets and liabilities are as follows, for the periods indicated below: We believe that sufficient uncertainty exists regarding the realization of certain deferred tax assets that a valuation allowance is required. We continue to evaluate our taxable position quarterly and consider factors by taxing jurisdiction, including but not limited to factors such as estimated taxable income, any historical experience of losses for tax purposes and the future growth of OpenText.

June 30,

2019	2018

Deferred tax assets

Non-capital loss carryforwards	$161,119	$129,436

Capital loss carryforwards	155	417

Undeducted scientific research and development expenses	137,253	123,114

Depreciation and amortization	683,777	829,369

Restructuring costs and other reserves	17,845	17,202

Deferred revenue	53,254	62,726

Other	59,584	57,461

Total deferred tax asset	$1,112,987	$1,219,725

Valuation Allowance	$(77,328)	$(80,924)

Deferred tax liabilities

Scientific research and development tax credits	$(14,482)	$(13,342)

Other	(72,599)	(82,668)

Deferred tax liabilities	$(87,081)	$(96,010)

Net deferred tax asset	$948,578	$1,042,791

Comprised of:

Long-term assets	1,004,450	1,122,729

Long-term liabilities	(55,872)	(79,938)

$948,578	$1,042,791

Question: What is the percentage change of total assets from fiscal year 2018 to 2019?
Answer: -9.03
The primary components of the deferred tax assets and liabilities are as follows, for the periods indicated below: We believe that sufficient uncertainty exists regarding the realization of certain deferred tax assets that a valuation allowance is required. We continue to evaluate our taxable position quarterly and consider factors by taxing jurisdiction, including but not limited to factors such as estimated taxable income, any historical experience of losses for tax purposes and the future growth of OpenText.

June 30,

2019	2018

Deferred tax assets

Non-capital loss carryforwards	$161,119	$129,436

Capital loss carryforwards	155	417

Undeducted scientific research and development expenses	137,253	123,114

Depreciation and amortization	683,777	829,369

Restructuring costs and other reserves	17,845	17,202

Deferred revenue	53,254	62,726

Other	59,584	57,461

Total deferred tax asset	$1,112,987	$1,219,725

Valuation Allowance	$(77,328)	$(80,924)

Deferred tax liabilities

Scientific research and development tax credits	$(14,482)	$(13,342)

Other	(72,599)	(82,668)

Deferred tax liabilities	$(87,081)	$(96,010)

Net deferred tax asset	$948,578	$1,042,791

Comprised of:

Long-term assets	1,004,450	1,122,729

Long-term liabilities	(55,872)	(79,938)

$948,578	$1,042,791

Question: What is the difference between the Restructuring costs and other reserves in fiscal year 2019 and 2018?
Answer: 643
NOTE 26 – EARNINGS PER SHARE AND DIVIDEND PER SHARE When calculating diluted earnings per share for 2018 and 2017, RSUs have been omitted as they are out-of-the-money and thus anti-dilutive, but the RSUs may potentially dilute earnings per share in the future. Please refer to note 3 for information on the RSU share options.

2019	2018	2017

EARNINGS PER SHARE

Net profit/(loss) for the year (USDm)	166.0	-34.8	2.4

Million shares

Weighted average number of shares	74.3	73.4	62.3

Weighted average number of treasury shares	-0.3	-0.3	-0.3

Weighted average number of shares outstanding	74.0	73.1	62.0

Dilutive effect of outstanding share options	0.0	-	-

Weighted average number of shares outstanding incl. dilutive effect of share options	74.0	73.1	62.0

Basic earnings/(loss) per share (USD)	2.24	-0.48	0.04

Diluted earnings/(loss) per share (USD)	2.24	-0.48	0.04

Question: Why have RSUs been omitted when calculating diluted earnings per share for 2018 and 2017?
Answer: RSUs have been omitted as they are out-of-the-money and thus anti-dilutive
NOTE 26 – EARNINGS PER SHARE AND DIVIDEND PER SHARE When calculating diluted earnings per share for 2018 and 2017, RSUs have been omitted as they are out-of-the-money and thus anti-dilutive, but the RSUs may potentially dilute earnings per share in the future. Please refer to note 3 for information on the RSU share options.

2019	2018	2017

EARNINGS PER SHARE

Net profit/(loss) for the year (USDm)	166.0	-34.8	2.4

Million shares

Weighted average number of shares	74.3	73.4	62.3

Weighted average number of treasury shares	-0.3	-0.3	-0.3

Weighted average number of shares outstanding	74.0	73.1	62.0

Dilutive effect of outstanding share options	0.0	-	-

Weighted average number of shares outstanding incl. dilutive effect of share options	74.0	73.1	62.0

Basic earnings/(loss) per share (USD)	2.24	-0.48	0.04

Diluted earnings/(loss) per share (USD)	2.24	-0.48	0.04

Question: What information does note 3 provide?
Answer: information on the RSU share options
NOTE 26 – EARNINGS PER SHARE AND DIVIDEND PER SHARE When calculating diluted earnings per share for 2018 and 2017, RSUs have been omitted as they are out-of-the-money and thus anti-dilutive, but the RSUs may potentially dilute earnings per share in the future. Please refer to note 3 for information on the RSU share options.

2019	2018	2017

EARNINGS PER SHARE

Net profit/(loss) for the year (USDm)	166.0	-34.8	2.4

Million shares

Weighted average number of shares	74.3	73.4	62.3

Weighted average number of treasury shares	-0.3	-0.3	-0.3

Weighted average number of shares outstanding	74.0	73.1	62.0

Dilutive effect of outstanding share options	0.0	-	-

Weighted average number of shares outstanding incl. dilutive effect of share options	74.0	73.1	62.0

Basic earnings/(loss) per share (USD)	2.24	-0.48	0.04

Diluted earnings/(loss) per share (USD)	2.24	-0.48	0.04

Question: What are the types of earnings/(loss) per share provided in the table?
Answer: Basic earnings/(loss) per share (USD); Diluted earnings/(loss) per share (USD)
NOTE 26 – EARNINGS PER SHARE AND DIVIDEND PER SHARE When calculating diluted earnings per share for 2018 and 2017, RSUs have been omitted as they are out-of-the-money and thus anti-dilutive, but the RSUs may potentially dilute earnings per share in the future. Please refer to note 3 for information on the RSU share options.

2019	2018	2017

EARNINGS PER SHARE

Net profit/(loss) for the year (USDm)	166.0	-34.8	2.4

Million shares

Weighted average number of shares	74.3	73.4	62.3

Weighted average number of treasury shares	-0.3	-0.3	-0.3

Weighted average number of shares outstanding	74.0	73.1	62.0

Dilutive effect of outstanding share options	0.0	-	-

Weighted average number of shares outstanding incl. dilutive effect of share options	74.0	73.1	62.0

Basic earnings/(loss) per share (USD)	2.24	-0.48	0.04

Diluted earnings/(loss) per share (USD)	2.24	-0.48	0.04

Question: In which year was the weighted average number of shares largest?
Answer: 2019
NOTE 26 – EARNINGS PER SHARE AND DIVIDEND PER SHARE When calculating diluted earnings per share for 2018 and 2017, RSUs have been omitted as they are out-of-the-money and thus anti-dilutive, but the RSUs may potentially dilute earnings per share in the future. Please refer to note 3 for information on the RSU share options.

2019	2018	2017

EARNINGS PER SHARE

Net profit/(loss) for the year (USDm)	166.0	-34.8	2.4

Million shares

Weighted average number of shares	74.3	73.4	62.3

Weighted average number of treasury shares	-0.3	-0.3	-0.3

Weighted average number of shares outstanding	74.0	73.1	62.0

Dilutive effect of outstanding share options	0.0	-	-

Weighted average number of shares outstanding incl. dilutive effect of share options	74.0	73.1	62.0

Basic earnings/(loss) per share (USD)	2.24	-0.48	0.04

Diluted earnings/(loss) per share (USD)	2.24	-0.48	0.04

Question: What was the change in the Weighted average number of shares outstanding incl. dilutive effect of share options from 2018 to 2019?
Answer: 0.9
NOTE 26 – EARNINGS PER SHARE AND DIVIDEND PER SHARE When calculating diluted earnings per share for 2018 and 2017, RSUs have been omitted as they are out-of-the-money and thus anti-dilutive, but the RSUs may potentially dilute earnings per share in the future. Please refer to note 3 for information on the RSU share options.

2019	2018	2017

EARNINGS PER SHARE

Net profit/(loss) for the year (USDm)	166.0	-34.8	2.4

Million shares

Weighted average number of shares	74.3	73.4	62.3

Weighted average number of treasury shares	-0.3	-0.3	-0.3

Weighted average number of shares outstanding	74.0	73.1	62.0

Dilutive effect of outstanding share options	0.0	-	-

Weighted average number of shares outstanding incl. dilutive effect of share options	74.0	73.1	62.0

Basic earnings/(loss) per share (USD)	2.24	-0.48	0.04

Diluted earnings/(loss) per share (USD)	2.24	-0.48	0.04

Question: What was the percentage change in the Weighted average number of shares outstanding incl. dilutive effect of share options from 2018 to 2019?
Answer: 1.23
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands): The provision for uncertain tax positions relates to business in territories outside of the US. The Company’s policy is to classify interest and penalties on uncertain tax positions as a component of tax expense. The Company does not expect the change in uncertain tax positions to have a material impact on its financial position, results of operations, or liquidity. The Company is subject to US federal income tax as well as to income tax in multiple state and foreign jurisdictions, including the UK. Federal income tax returns of the Company are subject to IRS examination for the 2016 through 2019 tax years. State income tax returns are subject to examination for the 2015 through 2019 tax years. Currently, an audit is occurring in the United Kingdom for the year ended December 31, 2017. There are no ongoing audits in any other significant foreign tax jurisdictions.

Year Ended December 31,

2019	2018	2017

Balance at January 1	$1,402	$1,271	$276

Increases for tax positions related to the current year	—	131	995

Decreases for tax positions related to the current year	(1,402)	—	—

Balance at December 31	$—	$1,402	$1,271

Question: Which periods are state income tax returns subject to examination?
Answer: 2015 through 2019 tax years.
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands): The provision for uncertain tax positions relates to business in territories outside of the US. The Company’s policy is to classify interest and penalties on uncertain tax positions as a component of tax expense. The Company does not expect the change in uncertain tax positions to have a material impact on its financial position, results of operations, or liquidity. The Company is subject to US federal income tax as well as to income tax in multiple state and foreign jurisdictions, including the UK. Federal income tax returns of the Company are subject to IRS examination for the 2016 through 2019 tax years. State income tax returns are subject to examination for the 2015 through 2019 tax years. Currently, an audit is occurring in the United Kingdom for the year ended December 31, 2017. There are no ongoing audits in any other significant foreign tax jurisdictions.

Year Ended December 31,

2019	2018	2017

Balance at January 1	$1,402	$1,271	$276

Increases for tax positions related to the current year	—	131	995

Decreases for tax positions related to the current year	(1,402)	—	—

Balance at December 31	$—	$1,402	$1,271

Question: What do the provisions for uncertain tax positions relate to?
Answer: business in territories outside of the US
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands): The provision for uncertain tax positions relates to business in territories outside of the US. The Company’s policy is to classify interest and penalties on uncertain tax positions as a component of tax expense. The Company does not expect the change in uncertain tax positions to have a material impact on its financial position, results of operations, or liquidity. The Company is subject to US federal income tax as well as to income tax in multiple state and foreign jurisdictions, including the UK. Federal income tax returns of the Company are subject to IRS examination for the 2016 through 2019 tax years. State income tax returns are subject to examination for the 2015 through 2019 tax years. Currently, an audit is occurring in the United Kingdom for the year ended December 31, 2017. There are no ongoing audits in any other significant foreign tax jurisdictions.

Year Ended December 31,

2019	2018	2017

Balance at January 1	$1,402	$1,271	$276

Increases for tax positions related to the current year	—	131	995

Decreases for tax positions related to the current year	(1,402)	—	—

Balance at December 31	$—	$1,402	$1,271

Question: What does the company classify interest and penalties on uncertain tax positions as?
Answer: a component of tax expense.
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands): The provision for uncertain tax positions relates to business in territories outside of the US. The Company’s policy is to classify interest and penalties on uncertain tax positions as a component of tax expense. The Company does not expect the change in uncertain tax positions to have a material impact on its financial position, results of operations, or liquidity. The Company is subject to US federal income tax as well as to income tax in multiple state and foreign jurisdictions, including the UK. Federal income tax returns of the Company are subject to IRS examination for the 2016 through 2019 tax years. State income tax returns are subject to examination for the 2015 through 2019 tax years. Currently, an audit is occurring in the United Kingdom for the year ended December 31, 2017. There are no ongoing audits in any other significant foreign tax jurisdictions.

Year Ended December 31,

2019	2018	2017

Balance at January 1	$1,402	$1,271	$276

Increases for tax positions related to the current year	—	131	995

Decreases for tax positions related to the current year	(1,402)	—	—

Balance at December 31	$—	$1,402	$1,271

Question: What is the change in balance between 2018 and 2019 at January 1?
Answer: 131
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands): The provision for uncertain tax positions relates to business in territories outside of the US. The Company’s policy is to classify interest and penalties on uncertain tax positions as a component of tax expense. The Company does not expect the change in uncertain tax positions to have a material impact on its financial position, results of operations, or liquidity. The Company is subject to US federal income tax as well as to income tax in multiple state and foreign jurisdictions, including the UK. Federal income tax returns of the Company are subject to IRS examination for the 2016 through 2019 tax years. State income tax returns are subject to examination for the 2015 through 2019 tax years. Currently, an audit is occurring in the United Kingdom for the year ended December 31, 2017. There are no ongoing audits in any other significant foreign tax jurisdictions.

Year Ended December 31,

2019	2018	2017

Balance at January 1	$1,402	$1,271	$276

Increases for tax positions related to the current year	—	131	995

Decreases for tax positions related to the current year	(1,402)	—	—

Balance at December 31	$—	$1,402	$1,271

Question: What is the change in balance between 2017 and 2018 at January 1?
Answer: 995