aveni-ai/aveni-bench-tat-qa huggingface dataset:
Noncurrent Assets and Liabilities The increase in noncurrent assets of $39,531 million ($39,470 million adjusted for currency) was driven by: • A net increase in goodwill and net intangible assets of $34,104 million ($34,058 million adjusted for currency) due to the acquisition of Red Hat; and • An increase in operating right-of-use assets of $4,996 million ($5,010 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019; and• An increase in prepaid pension assets of $2,199 million ($2,152 million adjusted for currency) driven by higher returns on plan assets and plan remeasurements; partially offset by • A decrease in net property, plant and equipment of $782 million ($785 million adjusted for currency). Long-term debt increased $18,497 million ($18,550 million adjusted for currency) primarily driven by: • Issuances of $26,081 million; partially offset by • Reclassifications to short-term debt of $7,592 million to reflect upcoming maturities. Noncurrent liabilities (excluding debt) increased $6,778 million ($6,911 million adjusted for currency) primarily driven by: • An increase in long-term operating lease liabilities of $3,879 million ($3,893 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019; and • An increase in other liabilities of $2,352 million ($2,320 million adjusted for currency), primarily driven by increases in deferred tax liabilities of $1,534 million and income tax reserves of $923 million.

($ in millions)

At December 31:	2019	2018

Noncurrent assets	$113,767	$74,236

Long-term debt	$ 54,102	$35,605

Noncurrent liabilities (excluding debt)	$ 39,398	$32,621

Question: What caused the increase in the Noncurrent liabilities?
Answer: An increase in long-term operating lease liabilities of $3,879 million ($3,893 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019; and • An increase in other liabilities of $2,352 million ($2,320 million adjusted for currency), primarily driven by increases in deferred tax liabilities of $1,534 million and income tax reserves of $923 million.
Noncurrent Assets and Liabilities The increase in noncurrent assets of $39,531 million ($39,470 million adjusted for currency) was driven by: • A net increase in goodwill and net intangible assets of $34,104 million ($34,058 million adjusted for currency) due to the acquisition of Red Hat; and • An increase in operating right-of-use assets of $4,996 million ($5,010 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019; and• An increase in prepaid pension assets of $2,199 million ($2,152 million adjusted for currency) driven by higher returns on plan assets and plan remeasurements; partially offset by • A decrease in net property, plant and equipment of $782 million ($785 million adjusted for currency). Long-term debt increased $18,497 million ($18,550 million adjusted for currency) primarily driven by: • Issuances of $26,081 million; partially offset by • Reclassifications to short-term debt of $7,592 million to reflect upcoming maturities. Noncurrent liabilities (excluding debt) increased $6,778 million ($6,911 million adjusted for currency) primarily driven by: • An increase in long-term operating lease liabilities of $3,879 million ($3,893 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019; and • An increase in other liabilities of $2,352 million ($2,320 million adjusted for currency), primarily driven by increases in deferred tax liabilities of $1,534 million and income tax reserves of $923 million.

($ in millions)

At December 31:	2019	2018

Noncurrent assets	$113,767	$74,236

Long-term debt	$ 54,102	$35,605

Noncurrent liabilities (excluding debt)	$ 39,398	$32,621

Question: What is the increase / (decrease) in the Noncurrent assets from 2018 to 2019?
Answer: 39531
Noncurrent Assets and Liabilities The increase in noncurrent assets of $39,531 million ($39,470 million adjusted for currency) was driven by: • A net increase in goodwill and net intangible assets of $34,104 million ($34,058 million adjusted for currency) due to the acquisition of Red Hat; and • An increase in operating right-of-use assets of $4,996 million ($5,010 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019; and• An increase in prepaid pension assets of $2,199 million ($2,152 million adjusted for currency) driven by higher returns on plan assets and plan remeasurements; partially offset by • A decrease in net property, plant and equipment of $782 million ($785 million adjusted for currency). Long-term debt increased $18,497 million ($18,550 million adjusted for currency) primarily driven by: • Issuances of $26,081 million; partially offset by • Reclassifications to short-term debt of $7,592 million to reflect upcoming maturities. Noncurrent liabilities (excluding debt) increased $6,778 million ($6,911 million adjusted for currency) primarily driven by: • An increase in long-term operating lease liabilities of $3,879 million ($3,893 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019; and • An increase in other liabilities of $2,352 million ($2,320 million adjusted for currency), primarily driven by increases in deferred tax liabilities of $1,534 million and income tax reserves of $923 million.

($ in millions)

At December 31:	2019	2018

Noncurrent assets	$113,767	$74,236

Long-term debt	$ 54,102	$35,605

Noncurrent liabilities (excluding debt)	$ 39,398	$32,621

Question: What is the average Long-term debt?
Answer: 44853.5
Noncurrent Assets and Liabilities The increase in noncurrent assets of $39,531 million ($39,470 million adjusted for currency) was driven by: • A net increase in goodwill and net intangible assets of $34,104 million ($34,058 million adjusted for currency) due to the acquisition of Red Hat; and • An increase in operating right-of-use assets of $4,996 million ($5,010 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019; and• An increase in prepaid pension assets of $2,199 million ($2,152 million adjusted for currency) driven by higher returns on plan assets and plan remeasurements; partially offset by • A decrease in net property, plant and equipment of $782 million ($785 million adjusted for currency). Long-term debt increased $18,497 million ($18,550 million adjusted for currency) primarily driven by: • Issuances of $26,081 million; partially offset by • Reclassifications to short-term debt of $7,592 million to reflect upcoming maturities. Noncurrent liabilities (excluding debt) increased $6,778 million ($6,911 million adjusted for currency) primarily driven by: • An increase in long-term operating lease liabilities of $3,879 million ($3,893 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019; and • An increase in other liabilities of $2,352 million ($2,320 million adjusted for currency), primarily driven by increases in deferred tax liabilities of $1,534 million and income tax reserves of $923 million.

($ in millions)

At December 31:	2019	2018

Noncurrent assets	$113,767	$74,236

Long-term debt	$ 54,102	$35,605

Noncurrent liabilities (excluding debt)	$ 39,398	$32,621

Question: What is the percentage increase / (decrease) in the Noncurrent liabilities (excluding debt) from 2018 to 2019?
Answer: 20.77
ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED SHAREHOLDER MATTERS Securities Authorized for Issuance under Equity Compensation Plans The following table sets forth, as of August 31, 2019, certain information related to our compensation plans under which Accenture plc Class A ordinary shares may be issued (1) Consists of 68,253 restricted share units (2) Consists of 19,464,437 restricted share units, with performance-based awards assuming maximum performance, and 3,751 stock options (3) Does not reflect restricted stock units because these awards have no exercise price. The remaining information called for by Item 12 will be included in the section captioned “Beneficial Ownership” included in the definitive proxy statement relating to the 2020 Annual General Meeting of Shareholders of Accenture plc to be held on January 30, 2020 and is incorporated herein by reference. Accenture plc will file such definitive proxy statement with the SEC pursuant to Regulation 14A not later than 120 days after the end of our 2019 fiscal year covered by this Form 10-K.

Plan Category	Number of Shares to be Issued Upon Exercise of Outstanding Options, Warrants and Rights	Weighted-Average Exercise Price of Outstanding Options, Warrants and Rights (3)	Number of shares Remaining Available for Future Issuance Under Equity Compensation Plans (Excluding Securities Reflected in 1st Column)

Equity compensation plans approved by shareholders

2001 Share Incentive Plan	68,253	---	---

Amended and Restated 2010 Share Incentive Plan	19,468,186	48.105	16,684,906

Amended and Restated 2010 Employee Share Purchase Plan	---	N/A	30,454,275

Equity compensation plans not approved by shareholders	---	N/A	---

Total	19,536,441	47,139,181

Question: What is the company's Number of Shares to be Issued Upon Exercise of Outstanding Options?
Answer: 19,536,441
ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED SHAREHOLDER MATTERS Securities Authorized for Issuance under Equity Compensation Plans The following table sets forth, as of August 31, 2019, certain information related to our compensation plans under which Accenture plc Class A ordinary shares may be issued (1) Consists of 68,253 restricted share units (2) Consists of 19,464,437 restricted share units, with performance-based awards assuming maximum performance, and 3,751 stock options (3) Does not reflect restricted stock units because these awards have no exercise price. The remaining information called for by Item 12 will be included in the section captioned “Beneficial Ownership” included in the definitive proxy statement relating to the 2020 Annual General Meeting of Shareholders of Accenture plc to be held on January 30, 2020 and is incorporated herein by reference. Accenture plc will file such definitive proxy statement with the SEC pursuant to Regulation 14A not later than 120 days after the end of our 2019 fiscal year covered by this Form 10-K.

Plan Category	Number of Shares to be Issued Upon Exercise of Outstanding Options, Warrants and Rights	Weighted-Average Exercise Price of Outstanding Options, Warrants and Rights (3)	Number of shares Remaining Available for Future Issuance Under Equity Compensation Plans (Excluding Securities Reflected in 1st Column)

Equity compensation plans approved by shareholders

2001 Share Incentive Plan	68,253	---	---

Amended and Restated 2010 Share Incentive Plan	19,468,186	48.105	16,684,906

Amended and Restated 2010 Employee Share Purchase Plan	---	N/A	30,454,275

Equity compensation plans not approved by shareholders	---	N/A	---

Total	19,536,441	47,139,181

Question: What is the number of restricted share units covered by the 2001 share incentive plan?
Answer: 68,253
ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED SHAREHOLDER MATTERS Securities Authorized for Issuance under Equity Compensation Plans The following table sets forth, as of August 31, 2019, certain information related to our compensation plans under which Accenture plc Class A ordinary shares may be issued (1) Consists of 68,253 restricted share units (2) Consists of 19,464,437 restricted share units, with performance-based awards assuming maximum performance, and 3,751 stock options (3) Does not reflect restricted stock units because these awards have no exercise price. The remaining information called for by Item 12 will be included in the section captioned “Beneficial Ownership” included in the definitive proxy statement relating to the 2020 Annual General Meeting of Shareholders of Accenture plc to be held on January 30, 2020 and is incorporated herein by reference. Accenture plc will file such definitive proxy statement with the SEC pursuant to Regulation 14A not later than 120 days after the end of our 2019 fiscal year covered by this Form 10-K.

Plan Category	Number of Shares to be Issued Upon Exercise of Outstanding Options, Warrants and Rights	Weighted-Average Exercise Price of Outstanding Options, Warrants and Rights (3)	Number of shares Remaining Available for Future Issuance Under Equity Compensation Plans (Excluding Securities Reflected in 1st Column)

Equity compensation plans approved by shareholders

2001 Share Incentive Plan	68,253	---	---

Amended and Restated 2010 Share Incentive Plan	19,468,186	48.105	16,684,906

Amended and Restated 2010 Employee Share Purchase Plan	---	N/A	30,454,275

Equity compensation plans not approved by shareholders	---	N/A	---

Total	19,536,441	47,139,181

Question: What is the number of stock options included in the calculation of the Weighted-Average Exercise Price of Outstanding Options, Warrants and Rights?
Answer: 3,751
ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED SHAREHOLDER MATTERS Securities Authorized for Issuance under Equity Compensation Plans The following table sets forth, as of August 31, 2019, certain information related to our compensation plans under which Accenture plc Class A ordinary shares may be issued (1) Consists of 68,253 restricted share units (2) Consists of 19,464,437 restricted share units, with performance-based awards assuming maximum performance, and 3,751 stock options (3) Does not reflect restricted stock units because these awards have no exercise price. The remaining information called for by Item 12 will be included in the section captioned “Beneficial Ownership” included in the definitive proxy statement relating to the 2020 Annual General Meeting of Shareholders of Accenture plc to be held on January 30, 2020 and is incorporated herein by reference. Accenture plc will file such definitive proxy statement with the SEC pursuant to Regulation 14A not later than 120 days after the end of our 2019 fiscal year covered by this Form 10-K.

Plan Category	Number of Shares to be Issued Upon Exercise of Outstanding Options, Warrants and Rights	Weighted-Average Exercise Price of Outstanding Options, Warrants and Rights (3)	Number of shares Remaining Available for Future Issuance Under Equity Compensation Plans (Excluding Securities Reflected in 1st Column)

Equity compensation plans approved by shareholders

2001 Share Incentive Plan	68,253	---	---

Amended and Restated 2010 Share Incentive Plan	19,468,186	48.105	16,684,906

Amended and Restated 2010 Employee Share Purchase Plan	---	N/A	30,454,275

Equity compensation plans not approved by shareholders	---	N/A	---

Total	19,536,441	47,139,181

Question: What proportion of the total Number of Shares Remaining Available for Future Issuance Under Equity Compensation Plans are the Amended and Restated 2010 Share Incentive Plan?
Answer: 35.39
ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED SHAREHOLDER MATTERS Securities Authorized for Issuance under Equity Compensation Plans The following table sets forth, as of August 31, 2019, certain information related to our compensation plans under which Accenture plc Class A ordinary shares may be issued (1) Consists of 68,253 restricted share units (2) Consists of 19,464,437 restricted share units, with performance-based awards assuming maximum performance, and 3,751 stock options (3) Does not reflect restricted stock units because these awards have no exercise price. The remaining information called for by Item 12 will be included in the section captioned “Beneficial Ownership” included in the definitive proxy statement relating to the 2020 Annual General Meeting of Shareholders of Accenture plc to be held on January 30, 2020 and is incorporated herein by reference. Accenture plc will file such definitive proxy statement with the SEC pursuant to Regulation 14A not later than 120 days after the end of our 2019 fiscal year covered by this Form 10-K.

Plan Category	Number of Shares to be Issued Upon Exercise of Outstanding Options, Warrants and Rights	Weighted-Average Exercise Price of Outstanding Options, Warrants and Rights (3)	Number of shares Remaining Available for Future Issuance Under Equity Compensation Plans (Excluding Securities Reflected in 1st Column)

Equity compensation plans approved by shareholders

2001 Share Incentive Plan	68,253	---	---

Amended and Restated 2010 Share Incentive Plan	19,468,186	48.105	16,684,906

Amended and Restated 2010 Employee Share Purchase Plan	---	N/A	30,454,275

Equity compensation plans not approved by shareholders	---	N/A	---

Total	19,536,441	47,139,181

Question: What proportion of the Number of Shares to be Issued Upon Exercise of Outstanding Options, Warrants and Rights are shares from the 2001 share incentive plan?
Answer: 0.35
ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED SHAREHOLDER MATTERS Securities Authorized for Issuance under Equity Compensation Plans The following table sets forth, as of August 31, 2019, certain information related to our compensation plans under which Accenture plc Class A ordinary shares may be issued (1) Consists of 68,253 restricted share units (2) Consists of 19,464,437 restricted share units, with performance-based awards assuming maximum performance, and 3,751 stock options (3) Does not reflect restricted stock units because these awards have no exercise price. The remaining information called for by Item 12 will be included in the section captioned “Beneficial Ownership” included in the definitive proxy statement relating to the 2020 Annual General Meeting of Shareholders of Accenture plc to be held on January 30, 2020 and is incorporated herein by reference. Accenture plc will file such definitive proxy statement with the SEC pursuant to Regulation 14A not later than 120 days after the end of our 2019 fiscal year covered by this Form 10-K.

Plan Category	Number of Shares to be Issued Upon Exercise of Outstanding Options, Warrants and Rights	Weighted-Average Exercise Price of Outstanding Options, Warrants and Rights (3)	Number of shares Remaining Available for Future Issuance Under Equity Compensation Plans (Excluding Securities Reflected in 1st Column)

Equity compensation plans approved by shareholders

2001 Share Incentive Plan	68,253	---	---

Amended and Restated 2010 Share Incentive Plan	19,468,186	48.105	16,684,906

Amended and Restated 2010 Employee Share Purchase Plan	---	N/A	30,454,275

Equity compensation plans not approved by shareholders	---	N/A	---

Total	19,536,441	47,139,181

Question: What is the total value of outstanding options and warrants under the Amended and Restated 2010 Share Incentive Plan? 
Answer: 936517087.53
The fair value of the derivative feature of the 127,346 and 295,945 warrants issued to the placement agent of the Company’s 2016 private offering and to a holder of its debt for debt cancellation in connection with the Merger, respectively on the issuance dates and at the balance sheet date were calculated using a Black-Scholes option model valued with the following assumptions: Risk-free interest rate: The Company uses the risk-free interest rate of a U.S. Treasury Note with a similar expected term on the date of measurement. Dividend yield: The Company uses a 0% expected dividend yield as the Company has not paid dividends to date and does not anticipate declaring dividends in the near future. Volatility: The Company calculates the expected volatility of the stock price based on the corresponding volatility of the Company’s peer group stock price for a period consistent with the warrants’ expected term. Expected term: The Company’s expected term is based on the remaining contractual maturity of the warrants. During the year ended December 31, 2019 and 2018, the Company marked the derivative feature of the warrants to fair value and recorded a loss of $343,857 and a gain of $250,241 relating to the change in fair value, respectively.

December 31, 2018	December 31, 2019

Exercise price	1.25	1.25

Risk-free interest rate	2.46%	1.59%

Dividend yield	0.00%	0.00%

Expected volatility	152%	133%

Contractual term	2.15 years	1.15 years

Question: How does the company derive the risk-free interest rate?
Answer: Risk-free interest rate of a U.S. Treasury Note with a similar expected term on the date of measurement
The fair value of the derivative feature of the 127,346 and 295,945 warrants issued to the placement agent of the Company’s 2016 private offering and to a holder of its debt for debt cancellation in connection with the Merger, respectively on the issuance dates and at the balance sheet date were calculated using a Black-Scholes option model valued with the following assumptions: Risk-free interest rate: The Company uses the risk-free interest rate of a U.S. Treasury Note with a similar expected term on the date of measurement. Dividend yield: The Company uses a 0% expected dividend yield as the Company has not paid dividends to date and does not anticipate declaring dividends in the near future. Volatility: The Company calculates the expected volatility of the stock price based on the corresponding volatility of the Company’s peer group stock price for a period consistent with the warrants’ expected term. Expected term: The Company’s expected term is based on the remaining contractual maturity of the warrants. During the year ended December 31, 2019 and 2018, the Company marked the derivative feature of the warrants to fair value and recorded a loss of $343,857 and a gain of $250,241 relating to the change in fair value, respectively.

December 31, 2018	December 31, 2019

Exercise price	1.25	1.25

Risk-free interest rate	2.46%	1.59%

Dividend yield	0.00%	0.00%

Expected volatility	152%	133%

Contractual term	2.15 years	1.15 years

Question: How does the company derive the dividend yield?
Answer: 0% expected dividend yield as the Company has not paid dividends to date and does not anticipate declaring dividends in the near future
The fair value of the derivative feature of the 127,346 and 295,945 warrants issued to the placement agent of the Company’s 2016 private offering and to a holder of its debt for debt cancellation in connection with the Merger, respectively on the issuance dates and at the balance sheet date were calculated using a Black-Scholes option model valued with the following assumptions: Risk-free interest rate: The Company uses the risk-free interest rate of a U.S. Treasury Note with a similar expected term on the date of measurement. Dividend yield: The Company uses a 0% expected dividend yield as the Company has not paid dividends to date and does not anticipate declaring dividends in the near future. Volatility: The Company calculates the expected volatility of the stock price based on the corresponding volatility of the Company’s peer group stock price for a period consistent with the warrants’ expected term. Expected term: The Company’s expected term is based on the remaining contractual maturity of the warrants. During the year ended December 31, 2019 and 2018, the Company marked the derivative feature of the warrants to fair value and recorded a loss of $343,857 and a gain of $250,241 relating to the change in fair value, respectively.

December 31, 2018	December 31, 2019

Exercise price	1.25	1.25

Risk-free interest rate	2.46%	1.59%

Dividend yield	0.00%	0.00%

Expected volatility	152%	133%

Contractual term	2.15 years	1.15 years

Question: How does the company calculate the volatility of the derivatives?
Answer: Based on the corresponding volatility of the Company’s peer group stock price for a period consistent with the warrants’ expected term.