aveni-ai/aveni-bench-tat-qa huggingface dataset:
S. Selected Quarterly Financial Data (unaudited) Quarterly financial data for fiscal 2020 and 2019 were as follows (tables in millions, except per share amounts): (1) Adjusted to reflect the recast of prior period information due to the Pivotal acquisition, which was accounted for as a transaction between entities under common control (refer to Note B).

Fiscal 2020	Q1 2020 (1)	Q2 2020 (1)	Q3 2020 (1)	Q4 2020

Total revenue	$2,450	$2,632	$2,656	$3,073

Net income attributable to VMware, Inc.	380	5,303	407	321

common stockholders, basic for Classes A and B Net income per weighted-average share attributable to VMware, Inc. common stockholders, basic for Classes A and B	$0.91	$12.72	$0.98	$0.77

Net income per weighted-average share attributable to VMware, Inc. common stockholders, diluted for Classes A and B	$0.89	$12.47	$0.96	$0.76

Question: What was the change in Net income per weighted-average share attributable to VMware, Inc. common stockholders, diluted for Classes A and B between Q2 and Q3 2020?
Answer: -11.74
S. Selected Quarterly Financial Data (unaudited) Quarterly financial data for fiscal 2020 and 2019 were as follows (tables in millions, except per share amounts): (1) Adjusted to reflect the recast of prior period information due to the Pivotal acquisition, which was accounted for as a transaction between entities under common control (refer to Note B).

Fiscal 2020	Q1 2020 (1)	Q2 2020 (1)	Q3 2020 (1)	Q4 2020

Total revenue	$2,450	$2,632	$2,656	$3,073

Net income attributable to VMware, Inc.	380	5,303	407	321

common stockholders, basic for Classes A and B Net income per weighted-average share attributable to VMware, Inc. common stockholders, basic for Classes A and B	$0.91	$12.72	$0.98	$0.77

Net income per weighted-average share attributable to VMware, Inc. common stockholders, diluted for Classes A and B	$0.89	$12.47	$0.96	$0.76

Question: How many quarters did Net income attributable to VMware, Inc. exceed $1,000 million in 2020?
Answer: 1
S. Selected Quarterly Financial Data (unaudited) Quarterly financial data for fiscal 2020 and 2019 were as follows (tables in millions, except per share amounts): (1) Adjusted to reflect the recast of prior period information due to the Pivotal acquisition, which was accounted for as a transaction between entities under common control (refer to Note B).

Fiscal 2020	Q1 2020 (1)	Q2 2020 (1)	Q3 2020 (1)	Q4 2020

Total revenue	$2,450	$2,632	$2,656	$3,073

Net income attributable to VMware, Inc.	380	5,303	407	321

common stockholders, basic for Classes A and B Net income per weighted-average share attributable to VMware, Inc. common stockholders, basic for Classes A and B	$0.91	$12.72	$0.98	$0.77

Net income per weighted-average share attributable to VMware, Inc. common stockholders, diluted for Classes A and B	$0.89	$12.47	$0.96	$0.76

Question: What was the change in the total revenue between Q3 and Q4  2020?
Answer: 15.7
ALTERNATIVE PERFORMANCE MEASURES Net profit/(loss) for the year excluding impairment: Net profit excluding impairment is net profit less impairment and reversals of impairment generated from impairment testing during the year (Please refer to Note 8). The Company reports Net profit excluding impairment because we believe it provides additional meaningful information to investors regarding the operational performance excluding fluctuations in the valuation of fixed assets.

USDm	2019	2018	2017

Reconciliation to net profit/(loss) for the year

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

Reversal of impairment losses on tangible assets	-120.0	-	-

Net profit/(loss) for the year excluding impairment	46.0	-34.8	2.4

Question: What is net profit excluding impairment?
Answer: net profit less impairment and reversals of impairment generated from impairment testing during the year
ALTERNATIVE PERFORMANCE MEASURES Net profit/(loss) for the year excluding impairment: Net profit excluding impairment is net profit less impairment and reversals of impairment generated from impairment testing during the year (Please refer to Note 8). The Company reports Net profit excluding impairment because we believe it provides additional meaningful information to investors regarding the operational performance excluding fluctuations in the valuation of fixed assets.

USDm	2019	2018	2017

Reconciliation to net profit/(loss) for the year

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

Reversal of impairment losses on tangible assets	-120.0	-	-

Net profit/(loss) for the year excluding impairment	46.0	-34.8	2.4

Question: Why does the Company report net profit excluding impairment?
Answer: it provides additional meaningful information to investors regarding the operational performance excluding fluctuations in the valuation of fixed assets
ALTERNATIVE PERFORMANCE MEASURES Net profit/(loss) for the year excluding impairment: Net profit excluding impairment is net profit less impairment and reversals of impairment generated from impairment testing during the year (Please refer to Note 8). The Company reports Net profit excluding impairment because we believe it provides additional meaningful information to investors regarding the operational performance excluding fluctuations in the valuation of fixed assets.

USDm	2019	2018	2017

Reconciliation to net profit/(loss) for the year

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

Reversal of impairment losses on tangible assets	-120.0	-	-

Net profit/(loss) for the year excluding impairment	46.0	-34.8	2.4

Question: What are the components under Reconciliation to net profit/(loss) for the year when calculating the Net profit/(loss) for the year excluding impairment?
Answer: Net profit/(loss) for the year; Reversal of impairment losses on tangible assets
ALTERNATIVE PERFORMANCE MEASURES Net profit/(loss) for the year excluding impairment: Net profit excluding impairment is net profit less impairment and reversals of impairment generated from impairment testing during the year (Please refer to Note 8). The Company reports Net profit excluding impairment because we believe it provides additional meaningful information to investors regarding the operational performance excluding fluctuations in the valuation of fixed assets.

USDm	2019	2018	2017

Reconciliation to net profit/(loss) for the year

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

Reversal of impairment losses on tangible assets	-120.0	-	-

Net profit/(loss) for the year excluding impairment	46.0	-34.8	2.4

Question: How many years was there a positive net profit for the year excluding impairment recorded?
Answer: 2
ALTERNATIVE PERFORMANCE MEASURES Net profit/(loss) for the year excluding impairment: Net profit excluding impairment is net profit less impairment and reversals of impairment generated from impairment testing during the year (Please refer to Note 8). The Company reports Net profit excluding impairment because we believe it provides additional meaningful information to investors regarding the operational performance excluding fluctuations in the valuation of fixed assets.

USDm	2019	2018	2017

Reconciliation to net profit/(loss) for the year

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

Reversal of impairment losses on tangible assets	-120.0	-	-

Net profit/(loss) for the year excluding impairment	46.0	-34.8	2.4

Question: What was the change in Net profit/(loss) for the year excluding impairment in 2019 from 2018?
Answer: 80.8
ALTERNATIVE PERFORMANCE MEASURES Net profit/(loss) for the year excluding impairment: Net profit excluding impairment is net profit less impairment and reversals of impairment generated from impairment testing during the year (Please refer to Note 8). The Company reports Net profit excluding impairment because we believe it provides additional meaningful information to investors regarding the operational performance excluding fluctuations in the valuation of fixed assets.

USDm	2019	2018	2017

Reconciliation to net profit/(loss) for the year

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

Reversal of impairment losses on tangible assets	-120.0	-	-

Net profit/(loss) for the year excluding impairment	46.0	-34.8	2.4

Question: What was the percentage change in Net profit/(loss) for the year excluding impairment in 2019 from 2018?
Answer: -232.18
The reconciliation from non-current segment assets to non-current group assets is shown in the following table: non-current assets according to segment reporting only include the values of continuing operations in the previous year. Therefore, the non-current assets of METRO China must be taken into account in the previous year and are therefore part of the reconciliation: 1 Adjustment of previous year according to explanation in notes.

€ million	30/9/2018	30/9/2019

Non-current segment assets	6,348	6,268

plus non-current segment assets METRO China	560	0

Financial assets	88	97

Investments accounted for using the equity method	178	179

Deferred tax assets	329	191

Other	1	1

Non-current group assets	7,503	6,736

Question: What was the adjustment for the values for 2018?
Answer: Adjustment of previous year according to explanation in notes
The reconciliation from non-current segment assets to non-current group assets is shown in the following table: non-current assets according to segment reporting only include the values of continuing operations in the previous year. Therefore, the non-current assets of METRO China must be taken into account in the previous year and are therefore part of the reconciliation: 1 Adjustment of previous year according to explanation in notes.

€ million	30/9/2018	30/9/2019

Non-current segment assets	6,348	6,268

plus non-current segment assets METRO China	560	0

Financial assets	88	97

Investments accounted for using the equity method	178	179

Deferred tax assets	329	191

Other	1	1

Non-current group assets	7,503	6,736

Question: What do the non-current assets according to segment reporting only include?
Answer: the values of continuing operations in the previous year
The reconciliation from non-current segment assets to non-current group assets is shown in the following table: non-current assets according to segment reporting only include the values of continuing operations in the previous year. Therefore, the non-current assets of METRO China must be taken into account in the previous year and are therefore part of the reconciliation: 1 Adjustment of previous year according to explanation in notes.

€ million	30/9/2018	30/9/2019

Non-current segment assets	6,348	6,268

plus non-current segment assets METRO China	560	0

Financial assets	88	97

Investments accounted for using the equity method	178	179

Deferred tax assets	329	191

Other	1	1

Non-current group assets	7,503	6,736

Question: What are the broad categories of non-current assets in the table?
Answer: Non-current segment assets; Non-current group assets
The reconciliation from non-current segment assets to non-current group assets is shown in the following table: non-current assets according to segment reporting only include the values of continuing operations in the previous year. Therefore, the non-current assets of METRO China must be taken into account in the previous year and are therefore part of the reconciliation: 1 Adjustment of previous year according to explanation in notes.

€ million	30/9/2018	30/9/2019

Non-current segment assets	6,348	6,268

plus non-current segment assets METRO China	560	0

Financial assets	88	97

Investments accounted for using the equity method	178	179

Deferred tax assets	329	191

Other	1	1

Non-current group assets	7,503	6,736

Question: In which year was the amount of financial assets larger?
Answer: 2019
The reconciliation from non-current segment assets to non-current group assets is shown in the following table: non-current assets according to segment reporting only include the values of continuing operations in the previous year. Therefore, the non-current assets of METRO China must be taken into account in the previous year and are therefore part of the reconciliation: 1 Adjustment of previous year according to explanation in notes.

€ million	30/9/2018	30/9/2019

Non-current segment assets	6,348	6,268

plus non-current segment assets METRO China	560	0

Financial assets	88	97

Investments accounted for using the equity method	178	179

Deferred tax assets	329	191

Other	1	1

Non-current group assets	7,503	6,736

Question: What was the change in Other in FY2019 from FY2018?
Answer: 0
The reconciliation from non-current segment assets to non-current group assets is shown in the following table: non-current assets according to segment reporting only include the values of continuing operations in the previous year. Therefore, the non-current assets of METRO China must be taken into account in the previous year and are therefore part of the reconciliation: 1 Adjustment of previous year according to explanation in notes.

€ million	30/9/2018	30/9/2019

Non-current segment assets	6,348	6,268

plus non-current segment assets METRO China	560	0

Financial assets	88	97

Investments accounted for using the equity method	178	179

Deferred tax assets	329	191

Other	1	1

Non-current group assets	7,503	6,736

Question: What was the percentage change in Other in FY2019 from FY2018?
Answer: 0
IFRS cash flow The key drivers of the decrease in cash and cash equivalents of £35.8 million in the year are discussed below. Cash flows from operating activities of £11.1 million were £91.5 million lower than 2018, largely due to the reduction in underlying earnings of £65.9 million (see income statement section) and the early settlement of interest rate swaps of £52.4 million, partially offset by improvements in working capital of £32.2 million. Cash flows from investing activities mainly reflected cash inflows related to the part disposal of intu Derby of £96.7 million and other sundry disposals of £75.3 million, partially offset by capital expenditure during the year of £127.7 million. Cash flows from financing activities primarily reflected net borrowings repaid in the year (see debt activity section on page 36).

m	2019	2018

Cash flows from:

operating activities	11.1	102.6

investing activities	75.5	(0.4)

financing activities	(122.4)	(90.8)

Net change in cash and cash equivalents	(35.8)	11.4

Question: What is the cause of the lower cash flow from operating activities in 2019 as compared to 2018?
Answer: due to the reduction in underlying earnings of £65.9 million; the early settlement of interest rate swaps of £52.4 million
IFRS cash flow The key drivers of the decrease in cash and cash equivalents of £35.8 million in the year are discussed below. Cash flows from operating activities of £11.1 million were £91.5 million lower than 2018, largely due to the reduction in underlying earnings of £65.9 million (see income statement section) and the early settlement of interest rate swaps of £52.4 million, partially offset by improvements in working capital of £32.2 million. Cash flows from investing activities mainly reflected cash inflows related to the part disposal of intu Derby of £96.7 million and other sundry disposals of £75.3 million, partially offset by capital expenditure during the year of £127.7 million. Cash flows from financing activities primarily reflected net borrowings repaid in the year (see debt activity section on page 36).

m	2019	2018

Cash flows from:

operating activities	11.1	102.6

investing activities	75.5	(0.4)

financing activities	(122.4)	(90.8)

Net change in cash and cash equivalents	(35.8)	11.4

Question: What are the investing activities that resulted in cash inflows?
Answer: part disposal of intu Derby of £96.7 million; other sundry disposals of £75.3 million
IFRS cash flow The key drivers of the decrease in cash and cash equivalents of £35.8 million in the year are discussed below. Cash flows from operating activities of £11.1 million were £91.5 million lower than 2018, largely due to the reduction in underlying earnings of £65.9 million (see income statement section) and the early settlement of interest rate swaps of £52.4 million, partially offset by improvements in working capital of £32.2 million. Cash flows from investing activities mainly reflected cash inflows related to the part disposal of intu Derby of £96.7 million and other sundry disposals of £75.3 million, partially offset by capital expenditure during the year of £127.7 million. Cash flows from financing activities primarily reflected net borrowings repaid in the year (see debt activity section on page 36).

m	2019	2018

Cash flows from:

operating activities	11.1	102.6

investing activities	75.5	(0.4)

financing activities	(122.4)	(90.8)

Net change in cash and cash equivalents	(35.8)	11.4

Question: What is the net change in cash and cash equivalents in 2019?
Answer: (35.8)
IFRS cash flow The key drivers of the decrease in cash and cash equivalents of £35.8 million in the year are discussed below. Cash flows from operating activities of £11.1 million were £91.5 million lower than 2018, largely due to the reduction in underlying earnings of £65.9 million (see income statement section) and the early settlement of interest rate swaps of £52.4 million, partially offset by improvements in working capital of £32.2 million. Cash flows from investing activities mainly reflected cash inflows related to the part disposal of intu Derby of £96.7 million and other sundry disposals of £75.3 million, partially offset by capital expenditure during the year of £127.7 million. Cash flows from financing activities primarily reflected net borrowings repaid in the year (see debt activity section on page 36).

m	2019	2018

Cash flows from:

operating activities	11.1	102.6

investing activities	75.5	(0.4)

financing activities	(122.4)	(90.8)

Net change in cash and cash equivalents	(35.8)	11.4

Question: What is the percentage change in the cash flows from operating activities from 2018 to 2019?
Answer: -89.18
IFRS cash flow The key drivers of the decrease in cash and cash equivalents of £35.8 million in the year are discussed below. Cash flows from operating activities of £11.1 million were £91.5 million lower than 2018, largely due to the reduction in underlying earnings of £65.9 million (see income statement section) and the early settlement of interest rate swaps of £52.4 million, partially offset by improvements in working capital of £32.2 million. Cash flows from investing activities mainly reflected cash inflows related to the part disposal of intu Derby of £96.7 million and other sundry disposals of £75.3 million, partially offset by capital expenditure during the year of £127.7 million. Cash flows from financing activities primarily reflected net borrowings repaid in the year (see debt activity section on page 36).

m	2019	2018

Cash flows from:

operating activities	11.1	102.6

investing activities	75.5	(0.4)

financing activities	(122.4)	(90.8)

Net change in cash and cash equivalents	(35.8)	11.4

Question: What is the percentage change in the cash flows from financing activities from 2018 to 2019?
Answer: 34.8
IFRS cash flow The key drivers of the decrease in cash and cash equivalents of £35.8 million in the year are discussed below. Cash flows from operating activities of £11.1 million were £91.5 million lower than 2018, largely due to the reduction in underlying earnings of £65.9 million (see income statement section) and the early settlement of interest rate swaps of £52.4 million, partially offset by improvements in working capital of £32.2 million. Cash flows from investing activities mainly reflected cash inflows related to the part disposal of intu Derby of £96.7 million and other sundry disposals of £75.3 million, partially offset by capital expenditure during the year of £127.7 million. Cash flows from financing activities primarily reflected net borrowings repaid in the year (see debt activity section on page 36).

m	2019	2018

Cash flows from:

operating activities	11.1	102.6

investing activities	75.5	(0.4)

financing activities	(122.4)	(90.8)

Net change in cash and cash equivalents	(35.8)	11.4

Question: What is the percentage change in the net change in cash and cash equivalents from 2018 to 2019?
Answer: -414.04
29. Share-based payments continued Share Incentive Plan In 2015, the Group established a Share Incentive Plan (‘SIP’). All eligible employees were awarded free shares (or nil-cost options in the case of employees in Ireland) valued at £3,600 each based on the share price at the time of the Company’s admission to the Stock Exchange in March 2015, subject to a three-year service period (‘Vesting Period’). The SIP shareholders are entitled to dividends over the Vesting Period. There are no performance conditions applicable to the vesting of SIP shares. The fair value of the SIP awards at the grant date was measured to be £2.72 using the Black-Scholes model. The resulting share-based payments charge is being spread evenly over the Vesting Period.

Group	Company

2019	2018	2019	2018

£m	£m	£m	£m

Share Incentive Plan (‘SIP’)	–	0.8	–	–

Sharesave scheme (‘SAYE’)	0.3	0.3	–	–

Performance Share Plan (‘PSP’)	2.1	1.8	1.3	0.7

Deferred Annual Bonus and Single Incentive Plan	2.3	0.4	0.4	0.2

Total share-based payment charge	4.7	3.3	1.7	0.9

NI and apprenticeship levy on applicable schemes	1.2	0.4	0.6	0.1

Total charge	5.9	3.7	2.3	1.0

Question: What is the Share Incentive Plan ('SIP')?
Answer: All eligible employees were awarded free shares (or nil-cost options in the case of employees in Ireland) valued at £3,600 each based on the share price at the time of the Company’s admission to the Stock Exchange in March 2015, subject to a three-year service period (‘Vesting Period’). The SIP shareholders are entitled to dividends over the Vesting Period. There are no performance conditions applicable to the vesting of SIP shares. The fair value of the SIP awards at the grant date was measured to be £2.72 using the Black-Scholes model.
29. Share-based payments continued Share Incentive Plan In 2015, the Group established a Share Incentive Plan (‘SIP’). All eligible employees were awarded free shares (or nil-cost options in the case of employees in Ireland) valued at £3,600 each based on the share price at the time of the Company’s admission to the Stock Exchange in March 2015, subject to a three-year service period (‘Vesting Period’). The SIP shareholders are entitled to dividends over the Vesting Period. There are no performance conditions applicable to the vesting of SIP shares. The fair value of the SIP awards at the grant date was measured to be £2.72 using the Black-Scholes model. The resulting share-based payments charge is being spread evenly over the Vesting Period.

Group	Company

2019	2018	2019	2018

£m	£m	£m	£m

Share Incentive Plan (‘SIP’)	–	0.8	–	–

Sharesave scheme (‘SAYE’)	0.3	0.3	–	–

Performance Share Plan (‘PSP’)	2.1	1.8	1.3	0.7

Deferred Annual Bonus and Single Incentive Plan	2.3	0.4	0.4	0.2

Total share-based payment charge	4.7	3.3	1.7	0.9

NI and apprenticeship levy on applicable schemes	1.2	0.4	0.6	0.1

Total charge	5.9	3.7	2.3	1.0

Question: In which years were the share-based payments for the Share Incentive Plan ('SIP') accounted for?
Answer: 2019; 2018