aveni-ai/aveni-bench-tat-qa huggingface dataset:
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities The Company’s common stock is traded on the NASDAQ Stock Market LLC (“NASDAQ”) under the symbol NTAP. Price Range of Common Stock The price range per share of common stock presented below represents the highest and lowest intraday sales prices for the Company’s common stock on the NASDAQ during each quarter of our two most recent fiscal years. Holders As of June 7, 2019 there were 413 holders of record of our common stock.

Fiscal 2019	Fiscal 2018

High	Low	High	Low

First Quarter	$ 83.14	$ 63.81	$ 45.24	$ 37.43

Second Quarter	$ 88.08	$ 70.26	$ 45.14	$ 37.55

Third Quarter	$ 83.95	$ 54.50	$ 64.06	$ 43.24

Fourth Quarter	$ 78.35	$ 61.00	$ 69.75	$ 52.00

Question: What was the low price per share in the third quarter of 2018?
Answer: 43.24
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities The Company’s common stock is traded on the NASDAQ Stock Market LLC (“NASDAQ”) under the symbol NTAP. Price Range of Common Stock The price range per share of common stock presented below represents the highest and lowest intraday sales prices for the Company’s common stock on the NASDAQ during each quarter of our two most recent fiscal years. Holders As of June 7, 2019 there were 413 holders of record of our common stock.

Fiscal 2019	Fiscal 2018

High	Low	High	Low

First Quarter	$ 83.14	$ 63.81	$ 45.24	$ 37.43

Second Quarter	$ 88.08	$ 70.26	$ 45.14	$ 37.55

Third Quarter	$ 83.95	$ 54.50	$ 64.06	$ 43.24

Fourth Quarter	$ 78.35	$ 61.00	$ 69.75	$ 52.00

Question: In the first quarter of 2018, what was the difference between the high and low price per share?
Answer: 7.81
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities The Company’s common stock is traded on the NASDAQ Stock Market LLC (“NASDAQ”) under the symbol NTAP. Price Range of Common Stock The price range per share of common stock presented below represents the highest and lowest intraday sales prices for the Company’s common stock on the NASDAQ during each quarter of our two most recent fiscal years. Holders As of June 7, 2019 there were 413 holders of record of our common stock.

Fiscal 2019	Fiscal 2018

High	Low	High	Low

First Quarter	$ 83.14	$ 63.81	$ 45.24	$ 37.43

Second Quarter	$ 88.08	$ 70.26	$ 45.14	$ 37.55

Third Quarter	$ 83.95	$ 54.50	$ 64.06	$ 43.24

Fourth Quarter	$ 78.35	$ 61.00	$ 69.75	$ 52.00

Question: In 2019, how many quarters did the high share price exceed $85.00?
Answer: 1
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities The Company’s common stock is traded on the NASDAQ Stock Market LLC (“NASDAQ”) under the symbol NTAP. Price Range of Common Stock The price range per share of common stock presented below represents the highest and lowest intraday sales prices for the Company’s common stock on the NASDAQ during each quarter of our two most recent fiscal years. Holders As of June 7, 2019 there were 413 holders of record of our common stock.

Fiscal 2019	Fiscal 2018

High	Low	High	Low

First Quarter	$ 83.14	$ 63.81	$ 45.24	$ 37.43

Second Quarter	$ 88.08	$ 70.26	$ 45.14	$ 37.55

Third Quarter	$ 83.95	$ 54.50	$ 64.06	$ 43.24

Fourth Quarter	$ 78.35	$ 61.00	$ 69.75	$ 52.00

Question: What was the the percentage change in the high price per share in the second quarter between 2018 and 2019?
Answer: 95.13
Property and equipment, net by geographic location consists of the following: (1) Includes amounts capitalized related to the Company’s U.S. build-to-suit facility of $41.8 million and $39.4 million as of March 31, 2019 and 2018, respectively. (2) Includes amounts capitalized related to the Company’s U.K. build-to-suit facility of $31.2 million as of March 31, 2018. In March 2019, the Company derecognized the U.K. build-to-suit facility upon substantial completion of construction. See Note 12 for further details.

As of March 31,

2019	2018

United States (1)	$62,455	$62,064

United Kingdom (2)	17,402	46,664

South Africa	6,170	6,512

Australia	3,481	3,953

Other	4,694	4,629

Total	$94,202	$123,822

Question: How much was the amount capitalized related to the Company’s U.S. build-to-suit facility as of March 31, 2019?
Answer: $41.8 million
Property and equipment, net by geographic location consists of the following: (1) Includes amounts capitalized related to the Company’s U.S. build-to-suit facility of $41.8 million and $39.4 million as of March 31, 2019 and 2018, respectively. (2) Includes amounts capitalized related to the Company’s U.K. build-to-suit facility of $31.2 million as of March 31, 2018. In March 2019, the Company derecognized the U.K. build-to-suit facility upon substantial completion of construction. See Note 12 for further details.

As of March 31,

2019	2018

United States (1)	$62,455	$62,064

United Kingdom (2)	17,402	46,664

South Africa	6,170	6,512

Australia	3,481	3,953

Other	4,694	4,629

Total	$94,202	$123,822

Question: How much was the amount capitalized related to the Company’s U.S. build-to-suit facility as of March 31, 2018?
Answer: $39.4 million
Property and equipment, net by geographic location consists of the following: (1) Includes amounts capitalized related to the Company’s U.S. build-to-suit facility of $41.8 million and $39.4 million as of March 31, 2019 and 2018, respectively. (2) Includes amounts capitalized related to the Company’s U.K. build-to-suit facility of $31.2 million as of March 31, 2018. In March 2019, the Company derecognized the U.K. build-to-suit facility upon substantial completion of construction. See Note 12 for further details.

As of March 31,

2019	2018

United States (1)	$62,455	$62,064

United Kingdom (2)	17,402	46,664

South Africa	6,170	6,512

Australia	3,481	3,953

Other	4,694	4,629

Total	$94,202	$123,822

Question: How much was the amount capitalized related to the Company’s  U.K. build-to-suit facility as of March 31, 2018?
Answer: $31.2 million
Property and equipment, net by geographic location consists of the following: (1) Includes amounts capitalized related to the Company’s U.S. build-to-suit facility of $41.8 million and $39.4 million as of March 31, 2019 and 2018, respectively. (2) Includes amounts capitalized related to the Company’s U.K. build-to-suit facility of $31.2 million as of March 31, 2018. In March 2019, the Company derecognized the U.K. build-to-suit facility upon substantial completion of construction. See Note 12 for further details.

As of March 31,

2019	2018

United States (1)	$62,455	$62,064

United Kingdom (2)	17,402	46,664

South Africa	6,170	6,512

Australia	3,481	3,953

Other	4,694	4,629

Total	$94,202	$123,822

Question: What is the change in Property and equipment, net in United States from Year Ending March 31, 2018 to 2019?
Answer: 391
Property and equipment, net by geographic location consists of the following: (1) Includes amounts capitalized related to the Company’s U.S. build-to-suit facility of $41.8 million and $39.4 million as of March 31, 2019 and 2018, respectively. (2) Includes amounts capitalized related to the Company’s U.K. build-to-suit facility of $31.2 million as of March 31, 2018. In March 2019, the Company derecognized the U.K. build-to-suit facility upon substantial completion of construction. See Note 12 for further details.

As of March 31,

2019	2018

United States (1)	$62,455	$62,064

United Kingdom (2)	17,402	46,664

South Africa	6,170	6,512

Australia	3,481	3,953

Other	4,694	4,629

Total	$94,202	$123,822

Question: What is the change in Property and equipment, net in United Kingdom from Year Ending March 31, 2018 to 2019?
Answer: -29262
Property and equipment, net by geographic location consists of the following: (1) Includes amounts capitalized related to the Company’s U.S. build-to-suit facility of $41.8 million and $39.4 million as of March 31, 2019 and 2018, respectively. (2) Includes amounts capitalized related to the Company’s U.K. build-to-suit facility of $31.2 million as of March 31, 2018. In March 2019, the Company derecognized the U.K. build-to-suit facility upon substantial completion of construction. See Note 12 for further details.

As of March 31,

2019	2018

United States (1)	$62,455	$62,064

United Kingdom (2)	17,402	46,664

South Africa	6,170	6,512

Australia	3,481	3,953

Other	4,694	4,629

Total	$94,202	$123,822

Question: What is the change in Property and equipment, net in South Africa from Year Ending March 31, 2018 to 2019?
Answer: -342
10.2. Assets held for sale On 21 December 2018, the Group entered into an agreement for the divestment of a component of freehold investment property in Melbourne, Victoria for $1m. This has been included within fair value adjustments in the statement of profit or loss. This transaction settled on 15 January 2019. On 28 June 2019, the Group entered into an agreement for the sale of commercial investment property in Dunedin, New Zealand for NZD $1.3m less cost of sale of NZD $0.1m (AUD $1.2m less cost of sale of $0.1m). This has resulted in an unrealised gain of NZD $1.2m (AUD $1.1m) on the asset’s carrying value. This has been included within fair value adjustments in the statement of profit or loss. As at 1 July 2018, the Group held a contractual agreement for the sale of the land and buildings of the Croydon self-storage centre for $5.8m, less cost of sale of $0.1m. This resulted in this asset being classified as held for sale. Due to unforeseen circumstances outside of the Group’s control this transaction did not proceed. At 30 June 2019 the asset has been classified as freehold investment property and is no longer held for sale.

2019	2018

Notes	$'000	$'000

Current assets

Opening balance at 1 July	5,713	5,713

Item reclassified from freehold investment property	10.4	2,068	4,400

Item reclassified to freehold investment property	10.4	(5,713)

Disposals during the year	(961)	(4,400)

Total assets held for sale	1,107	5,713

Question: Which agreement was entered by the group on 21 December 2018?
Answer: agreement for the divestment of a component of freehold investment property in Melbourne, Victoria for $1m.
10.2. Assets held for sale On 21 December 2018, the Group entered into an agreement for the divestment of a component of freehold investment property in Melbourne, Victoria for $1m. This has been included within fair value adjustments in the statement of profit or loss. This transaction settled on 15 January 2019. On 28 June 2019, the Group entered into an agreement for the sale of commercial investment property in Dunedin, New Zealand for NZD $1.3m less cost of sale of NZD $0.1m (AUD $1.2m less cost of sale of $0.1m). This has resulted in an unrealised gain of NZD $1.2m (AUD $1.1m) on the asset’s carrying value. This has been included within fair value adjustments in the statement of profit or loss. As at 1 July 2018, the Group held a contractual agreement for the sale of the land and buildings of the Croydon self-storage centre for $5.8m, less cost of sale of $0.1m. This resulted in this asset being classified as held for sale. Due to unforeseen circumstances outside of the Group’s control this transaction did not proceed. At 30 June 2019 the asset has been classified as freehold investment property and is no longer held for sale.

2019	2018

Notes	$'000	$'000

Current assets

Opening balance at 1 July	5,713	5,713

Item reclassified from freehold investment property	10.4	2,068	4,400

Item reclassified to freehold investment property	10.4	(5,713)

Disposals during the year	(961)	(4,400)

Total assets held for sale	1,107	5,713

Question: Which agreement was entered by the group on 28 June 2019?
Answer: agreement for the sale of commercial investment property in Dunedin, New Zealand for NZD $1.3m less cost of sale of NZD $0.1m (AUD $1.2m less cost of sale of $0.1m).
10.2. Assets held for sale On 21 December 2018, the Group entered into an agreement for the divestment of a component of freehold investment property in Melbourne, Victoria for $1m. This has been included within fair value adjustments in the statement of profit or loss. This transaction settled on 15 January 2019. On 28 June 2019, the Group entered into an agreement for the sale of commercial investment property in Dunedin, New Zealand for NZD $1.3m less cost of sale of NZD $0.1m (AUD $1.2m less cost of sale of $0.1m). This has resulted in an unrealised gain of NZD $1.2m (AUD $1.1m) on the asset’s carrying value. This has been included within fair value adjustments in the statement of profit or loss. As at 1 July 2018, the Group held a contractual agreement for the sale of the land and buildings of the Croydon self-storage centre for $5.8m, less cost of sale of $0.1m. This resulted in this asset being classified as held for sale. Due to unforeseen circumstances outside of the Group’s control this transaction did not proceed. At 30 June 2019 the asset has been classified as freehold investment property and is no longer held for sale.

2019	2018

Notes	$'000	$'000

Current assets

Opening balance at 1 July	5,713	5,713

Item reclassified from freehold investment property	10.4	2,068	4,400

Item reclassified to freehold investment property	10.4	(5,713)

Disposals during the year	(961)	(4,400)

Total assets held for sale	1,107	5,713

Question: What was the result of the agreement signed on 28 June 2019?
Answer: an unrealised gain of NZD $1.2m (AUD $1.1m) on the asset’s carrying value.
10.2. Assets held for sale On 21 December 2018, the Group entered into an agreement for the divestment of a component of freehold investment property in Melbourne, Victoria for $1m. This has been included within fair value adjustments in the statement of profit or loss. This transaction settled on 15 January 2019. On 28 June 2019, the Group entered into an agreement for the sale of commercial investment property in Dunedin, New Zealand for NZD $1.3m less cost of sale of NZD $0.1m (AUD $1.2m less cost of sale of $0.1m). This has resulted in an unrealised gain of NZD $1.2m (AUD $1.1m) on the asset’s carrying value. This has been included within fair value adjustments in the statement of profit or loss. As at 1 July 2018, the Group held a contractual agreement for the sale of the land and buildings of the Croydon self-storage centre for $5.8m, less cost of sale of $0.1m. This resulted in this asset being classified as held for sale. Due to unforeseen circumstances outside of the Group’s control this transaction did not proceed. At 30 June 2019 the asset has been classified as freehold investment property and is no longer held for sale.

2019	2018

Notes	$'000	$'000

Current assets

Opening balance at 1 July	5,713	5,713

Item reclassified from freehold investment property	10.4	2,068	4,400

Item reclassified to freehold investment property	10.4	(5,713)

Disposals during the year	(961)	(4,400)

Total assets held for sale	1,107	5,713

Question: What is the change in Item reclassified from freehold investment property from 2018 to 2019?
Answer: -2332
10.2. Assets held for sale On 21 December 2018, the Group entered into an agreement for the divestment of a component of freehold investment property in Melbourne, Victoria for $1m. This has been included within fair value adjustments in the statement of profit or loss. This transaction settled on 15 January 2019. On 28 June 2019, the Group entered into an agreement for the sale of commercial investment property in Dunedin, New Zealand for NZD $1.3m less cost of sale of NZD $0.1m (AUD $1.2m less cost of sale of $0.1m). This has resulted in an unrealised gain of NZD $1.2m (AUD $1.1m) on the asset’s carrying value. This has been included within fair value adjustments in the statement of profit or loss. As at 1 July 2018, the Group held a contractual agreement for the sale of the land and buildings of the Croydon self-storage centre for $5.8m, less cost of sale of $0.1m. This resulted in this asset being classified as held for sale. Due to unforeseen circumstances outside of the Group’s control this transaction did not proceed. At 30 June 2019 the asset has been classified as freehold investment property and is no longer held for sale.

2019	2018

Notes	$'000	$'000

Current assets

Opening balance at 1 July	5,713	5,713

Item reclassified from freehold investment property	10.4	2,068	4,400

Item reclassified to freehold investment property	10.4	(5,713)

Disposals during the year	(961)	(4,400)

Total assets held for sale	1,107	5,713

Question: What is the change in Disposals during the year from 2018 to 2019?
Answer: -3439
10.2. Assets held for sale On 21 December 2018, the Group entered into an agreement for the divestment of a component of freehold investment property in Melbourne, Victoria for $1m. This has been included within fair value adjustments in the statement of profit or loss. This transaction settled on 15 January 2019. On 28 June 2019, the Group entered into an agreement for the sale of commercial investment property in Dunedin, New Zealand for NZD $1.3m less cost of sale of NZD $0.1m (AUD $1.2m less cost of sale of $0.1m). This has resulted in an unrealised gain of NZD $1.2m (AUD $1.1m) on the asset’s carrying value. This has been included within fair value adjustments in the statement of profit or loss. As at 1 July 2018, the Group held a contractual agreement for the sale of the land and buildings of the Croydon self-storage centre for $5.8m, less cost of sale of $0.1m. This resulted in this asset being classified as held for sale. Due to unforeseen circumstances outside of the Group’s control this transaction did not proceed. At 30 June 2019 the asset has been classified as freehold investment property and is no longer held for sale.

2019	2018

Notes	$'000	$'000

Current assets

Opening balance at 1 July	5,713	5,713

Item reclassified from freehold investment property	10.4	2,068	4,400

Item reclassified to freehold investment property	10.4	(5,713)

Disposals during the year	(961)	(4,400)

Total assets held for sale	1,107	5,713

Question: What is the change in Other intangible assets Amortisation 2018 to 2019?
Answer: -4606
The net deferred tax assets (liabilities) are comprised of the following (in thousands): A valuation allowance is recorded to reduce deferred tax assets to the amount that is more likely than not to be realized based on an assessment of positive and negative evidence, including estimates of future taxable income necessary to realize future deductible amounts. A significant piece of objective negative evidence evaluated was the cumulative loss incurred over the three-year period ended December 31, 2019. Such objective evidence limits the ability to consider other subjective evidence such as its projections for future growth. On the basis of this evaluation, at December 31, 2019 and 2018, a valuation allowance of $24.6 million and $25.1 million, respectively, has been recorded. As of December 31, 2019, the Company has accumulated federal and state net operating loss (“NOL”) carryforwards of $165.0 million and $134.3 million, respectively. Of the $165.0 million of federal NOL carryforwards, $57.9 million was generated before January 1, 2018 and is subject to the 20-year carryforward period (“pre-Tax Act losses”). The remaining $107.1 million (“post-Tax Act losses”) can be carried forward indefinitely but is subject to the 80% taxable income limitation. The pre-Tax Act U.S. federal and state net operating loss carryforwards will expire in varying amounts through 2037. The Company completed a Section 382 study for the period through March 31, 2019 and determined that a Section 382 ownership change occurred on December 31, 2017 subjecting all pre-Tax Act losses to a utilization limitation; however, such limitation is not expected to result in NOLs expiring unused. Any future annual limitation may result in the expiration of NOLs before utilization. As of December 31, 2019 and 2018, the Company had combined foreign net operating loss carry-forwards available to reduce future taxable income of approximately $25.6 million and $25.5 million, respectively. As of December 31, 2019 and 2018, valuation allowances of $24.6 million and $25.1 million, respectively, had been recorded against the related deferred tax assets for those loss carry-forwards that are not more likely than not to be fully utilized in reducing future taxable income.

As of December 31

2019	2018

Deferred tax assets

Lease liability	$4,295	$278

AMT credit	9	11

Accrued expenses	2,837	2,057

Deferred revenue	—	549

Net operating loss carryforward	50,950	34,662

Other assets	6,967	2,343

Property and equipment	—	123

Intangible assets	2,416	836

Valuation allowance	(24,637)	(25,079)

Total net deferred tax assets	42,837	15,780

Deferred tax liabilities

Deferred commissions	(4,308)	(3,215)

Deferred revenue	(336)	—

Intangible assets	(7,948)	(7,295)

Property and equipment	(296)	—

Debt discount	(26,589)	(4,986)

Right-of-use asset	(3,909)	—

Deferred state taxes	(1,101)	(1,233)

Other	(352)	—

Total deferred tax liabilities	(44,839)	(16,729)

Total non-current deferred income tax liabilities	$(2,002)	$(949)

Question: What was the valuation allowance in 2019 and 2018?
Answer: $24.6 million; $25.1 million
The net deferred tax assets (liabilities) are comprised of the following (in thousands): A valuation allowance is recorded to reduce deferred tax assets to the amount that is more likely than not to be realized based on an assessment of positive and negative evidence, including estimates of future taxable income necessary to realize future deductible amounts. A significant piece of objective negative evidence evaluated was the cumulative loss incurred over the three-year period ended December 31, 2019. Such objective evidence limits the ability to consider other subjective evidence such as its projections for future growth. On the basis of this evaluation, at December 31, 2019 and 2018, a valuation allowance of $24.6 million and $25.1 million, respectively, has been recorded. As of December 31, 2019, the Company has accumulated federal and state net operating loss (“NOL”) carryforwards of $165.0 million and $134.3 million, respectively. Of the $165.0 million of federal NOL carryforwards, $57.9 million was generated before January 1, 2018 and is subject to the 20-year carryforward period (“pre-Tax Act losses”). The remaining $107.1 million (“post-Tax Act losses”) can be carried forward indefinitely but is subject to the 80% taxable income limitation. The pre-Tax Act U.S. federal and state net operating loss carryforwards will expire in varying amounts through 2037. The Company completed a Section 382 study for the period through March 31, 2019 and determined that a Section 382 ownership change occurred on December 31, 2017 subjecting all pre-Tax Act losses to a utilization limitation; however, such limitation is not expected to result in NOLs expiring unused. Any future annual limitation may result in the expiration of NOLs before utilization. As of December 31, 2019 and 2018, the Company had combined foreign net operating loss carry-forwards available to reduce future taxable income of approximately $25.6 million and $25.5 million, respectively. As of December 31, 2019 and 2018, valuation allowances of $24.6 million and $25.1 million, respectively, had been recorded against the related deferred tax assets for those loss carry-forwards that are not more likely than not to be fully utilized in reducing future taxable income.

As of December 31

2019	2018

Deferred tax assets

Lease liability	$4,295	$278

AMT credit	9	11

Accrued expenses	2,837	2,057

Deferred revenue	—	549

Net operating loss carryforward	50,950	34,662

Other assets	6,967	2,343

Property and equipment	—	123

Intangible assets	2,416	836

Valuation allowance	(24,637)	(25,079)

Total net deferred tax assets	42,837	15,780

Deferred tax liabilities

Deferred commissions	(4,308)	(3,215)

Deferred revenue	(336)	—

Intangible assets	(7,948)	(7,295)

Property and equipment	(296)	—

Debt discount	(26,589)	(4,986)

Right-of-use asset	(3,909)	—

Deferred state taxes	(1,101)	(1,233)

Other	(352)	—

Total deferred tax liabilities	(44,839)	(16,729)

Total non-current deferred income tax liabilities	$(2,002)	$(949)

Question: What was the federal NOL carryforwards?
Answer: $165.0 million