aveni-ai/aveni-bench-tat-qa huggingface dataset:
32. Provisions for post-employment benefits plans and similar obligations Provisions for post-employment benefits plans are recognised in accordance with IAS 19 (Employee Benefits). Provisions for post-employment benefits plans consist of commitments primarily related to benefits defined by the provisions of company pension plans. These take the form of defined benefit plans directly from the employer (employer’s commitments) and defined benefit plans from external pension providers (benevolent funds in Germany and international pension funds). The external providers’ assets serve exclusively to finance the pension entitlements and qualify as plan assets. The benefits under the different plans are based on performance and length of service. The most important performance-based pension plans are described in the following.

€ million	30/9/2018	30/9/2019

Provisions for post-employment benefits plans (employer’s commitments)	344	414

Provisions for indirect commitments	12	17

Provisions for voluntary pension benefits	0	0

Provisions for post-employment benefit plans	71	78

427	509

Provisions for obligations similar to pensions	41	34

468	543

Question: How are Provisions for post-employment benefits plans recognised?
Answer: in accordance with IAS 19 (Employee Benefits)
32. Provisions for post-employment benefits plans and similar obligations Provisions for post-employment benefits plans are recognised in accordance with IAS 19 (Employee Benefits). Provisions for post-employment benefits plans consist of commitments primarily related to benefits defined by the provisions of company pension plans. These take the form of defined benefit plans directly from the employer (employer’s commitments) and defined benefit plans from external pension providers (benevolent funds in Germany and international pension funds). The external providers’ assets serve exclusively to finance the pension entitlements and qualify as plan assets. The benefits under the different plans are based on performance and length of service. The most important performance-based pension plans are described in the following.

€ million	30/9/2018	30/9/2019

Provisions for post-employment benefits plans (employer’s commitments)	344	414

Provisions for indirect commitments	12	17

Provisions for voluntary pension benefits	0	0

Provisions for post-employment benefit plans	71	78

427	509

Provisions for obligations similar to pensions	41	34

468	543

Question: What are the benefits under the different plans based on?
Answer: The benefits under the different plans are based on performance and length of service.
32. Provisions for post-employment benefits plans and similar obligations Provisions for post-employment benefits plans are recognised in accordance with IAS 19 (Employee Benefits). Provisions for post-employment benefits plans consist of commitments primarily related to benefits defined by the provisions of company pension plans. These take the form of defined benefit plans directly from the employer (employer’s commitments) and defined benefit plans from external pension providers (benevolent funds in Germany and international pension funds). The external providers’ assets serve exclusively to finance the pension entitlements and qualify as plan assets. The benefits under the different plans are based on performance and length of service. The most important performance-based pension plans are described in the following.

€ million	30/9/2018	30/9/2019

Provisions for post-employment benefits plans (employer’s commitments)	344	414

Provisions for indirect commitments	12	17

Provisions for voluntary pension benefits	0	0

Provisions for post-employment benefit plans	71	78

427	509

Provisions for obligations similar to pensions	41	34

468	543

Question: What are the types of provisions for post-employment benefits plans?
Answer: Provisions for post-employment benefits plans (employer’s commitments); Provisions for indirect commitments; Provisions for voluntary pension benefits; Provisions for post-employment benefit plans
32. Provisions for post-employment benefits plans and similar obligations Provisions for post-employment benefits plans are recognised in accordance with IAS 19 (Employee Benefits). Provisions for post-employment benefits plans consist of commitments primarily related to benefits defined by the provisions of company pension plans. These take the form of defined benefit plans directly from the employer (employer’s commitments) and defined benefit plans from external pension providers (benevolent funds in Germany and international pension funds). The external providers’ assets serve exclusively to finance the pension entitlements and qualify as plan assets. The benefits under the different plans are based on performance and length of service. The most important performance-based pension plans are described in the following.

€ million	30/9/2018	30/9/2019

Provisions for post-employment benefits plans (employer’s commitments)	344	414

Provisions for indirect commitments	12	17

Provisions for voluntary pension benefits	0	0

Provisions for post-employment benefit plans	71	78

427	509

Provisions for obligations similar to pensions	41	34

468	543

Question: In which year were the Provisions for post-employment benefits plans (employer’s commitments) larger?
Answer: 2019
32. Provisions for post-employment benefits plans and similar obligations Provisions for post-employment benefits plans are recognised in accordance with IAS 19 (Employee Benefits). Provisions for post-employment benefits plans consist of commitments primarily related to benefits defined by the provisions of company pension plans. These take the form of defined benefit plans directly from the employer (employer’s commitments) and defined benefit plans from external pension providers (benevolent funds in Germany and international pension funds). The external providers’ assets serve exclusively to finance the pension entitlements and qualify as plan assets. The benefits under the different plans are based on performance and length of service. The most important performance-based pension plans are described in the following.

€ million	30/9/2018	30/9/2019

Provisions for post-employment benefits plans (employer’s commitments)	344	414

Provisions for indirect commitments	12	17

Provisions for voluntary pension benefits	0	0

Provisions for post-employment benefit plans	71	78

427	509

Provisions for obligations similar to pensions	41	34

468	543

Question: What was the change in Provisions for post-employment benefits plans (employer’s commitments) in FY2019 from FY2018?
Answer: 70
32. Provisions for post-employment benefits plans and similar obligations Provisions for post-employment benefits plans are recognised in accordance with IAS 19 (Employee Benefits). Provisions for post-employment benefits plans consist of commitments primarily related to benefits defined by the provisions of company pension plans. These take the form of defined benefit plans directly from the employer (employer’s commitments) and defined benefit plans from external pension providers (benevolent funds in Germany and international pension funds). The external providers’ assets serve exclusively to finance the pension entitlements and qualify as plan assets. The benefits under the different plans are based on performance and length of service. The most important performance-based pension plans are described in the following.

€ million	30/9/2018	30/9/2019

Provisions for post-employment benefits plans (employer’s commitments)	344	414

Provisions for indirect commitments	12	17

Provisions for voluntary pension benefits	0	0

Provisions for post-employment benefit plans	71	78

427	509

Provisions for obligations similar to pensions	41	34

468	543

Question: What was the percentage change in Provisions for post-employment benefits plans (employer’s commitments) in FY2019 from FY2018?
Answer: 20.35
13. CONTRIBUTED EQUITY Capital raise On 4 September 2018, the Group undertook a fully underwritten $175.4m equity raising. This resulted in the issue of 105,677,937 new stapled securities (2018: $59.5m equity raising resulting in the issue of 39,712,882 stapled securities). On 25 June 2019, the Group announced a fully underwritten $170m equity raising. On 28 June 2019, the Group received proceeds for this raising. This has been recognised as a contract for future issue of equity under AASB 132 and has been recognised as contributed equity within the statement of financial position. This resulted in the issue of 99,415,205 new stapled securities on 1 July 2019. These securities are not reflected in the securities on issue above as they were issued subsequent to the year end. On 25 June 2019, the Group also announced a non-underwritten security purchase plan. This completed on 30 July 2019, raising $13.5m and resulted in the issue of 7,917,735 new stapled securities. Distribution reinvestment plan During the year, 9,143,772 (2018: 6,480,246) stapled securities were issued to securityholders participating in the Group’s Distribution Reinvestment Plan for consideration of $16.2m (2018: $9.6m). The stapled securities were issued at the volume weighted average market price of the Group's stapled securities over a period of ten trading days, less a 2% discount.

2019	2018

$'000	$'000

Issued and paid up capital	83,692	66,128

Contract for future issue of equity	16,451	-

Total contributed equity	100,143	66,128

Number of stapled securities on Issue	2019	2018

Opening balance at 1 July	559,107,042	512,913,914

Institutional and retail placement	105,677,937	39,712,882

Distribution reinvestment plan	9,143,772	6,480,246

Closing balance at 30 June	673,928,751	559,107,042

Question: What was the amount of equity raising done by the Group in 2018?
Answer: $175.4m
13. CONTRIBUTED EQUITY Capital raise On 4 September 2018, the Group undertook a fully underwritten $175.4m equity raising. This resulted in the issue of 105,677,937 new stapled securities (2018: $59.5m equity raising resulting in the issue of 39,712,882 stapled securities). On 25 June 2019, the Group announced a fully underwritten $170m equity raising. On 28 June 2019, the Group received proceeds for this raising. This has been recognised as a contract for future issue of equity under AASB 132 and has been recognised as contributed equity within the statement of financial position. This resulted in the issue of 99,415,205 new stapled securities on 1 July 2019. These securities are not reflected in the securities on issue above as they were issued subsequent to the year end. On 25 June 2019, the Group also announced a non-underwritten security purchase plan. This completed on 30 July 2019, raising $13.5m and resulted in the issue of 7,917,735 new stapled securities. Distribution reinvestment plan During the year, 9,143,772 (2018: 6,480,246) stapled securities were issued to securityholders participating in the Group’s Distribution Reinvestment Plan for consideration of $16.2m (2018: $9.6m). The stapled securities were issued at the volume weighted average market price of the Group's stapled securities over a period of ten trading days, less a 2% discount.

2019	2018

$'000	$'000

Issued and paid up capital	83,692	66,128

Contract for future issue of equity	16,451	-

Total contributed equity	100,143	66,128

Number of stapled securities on Issue	2019	2018

Opening balance at 1 July	559,107,042	512,913,914

Institutional and retail placement	105,677,937	39,712,882

Distribution reinvestment plan	9,143,772	6,480,246

Closing balance at 30 June	673,928,751	559,107,042

Question: What was the new stapled securities issued in 2019 and 2018?
Answer: 105,677,937; 39,712,882
13. CONTRIBUTED EQUITY Capital raise On 4 September 2018, the Group undertook a fully underwritten $175.4m equity raising. This resulted in the issue of 105,677,937 new stapled securities (2018: $59.5m equity raising resulting in the issue of 39,712,882 stapled securities). On 25 June 2019, the Group announced a fully underwritten $170m equity raising. On 28 June 2019, the Group received proceeds for this raising. This has been recognised as a contract for future issue of equity under AASB 132 and has been recognised as contributed equity within the statement of financial position. This resulted in the issue of 99,415,205 new stapled securities on 1 July 2019. These securities are not reflected in the securities on issue above as they were issued subsequent to the year end. On 25 June 2019, the Group also announced a non-underwritten security purchase plan. This completed on 30 July 2019, raising $13.5m and resulted in the issue of 7,917,735 new stapled securities. Distribution reinvestment plan During the year, 9,143,772 (2018: 6,480,246) stapled securities were issued to securityholders participating in the Group’s Distribution Reinvestment Plan for consideration of $16.2m (2018: $9.6m). The stapled securities were issued at the volume weighted average market price of the Group's stapled securities over a period of ten trading days, less a 2% discount.

2019	2018

$'000	$'000

Issued and paid up capital	83,692	66,128

Contract for future issue of equity	16,451	-

Total contributed equity	100,143	66,128

Number of stapled securities on Issue	2019	2018

Opening balance at 1 July	559,107,042	512,913,914

Institutional and retail placement	105,677,937	39,712,882

Distribution reinvestment plan	9,143,772	6,480,246

Closing balance at 30 June	673,928,751	559,107,042

Question: What was the Issued and paid up capital in 2019?
Answer: 66,128
13. CONTRIBUTED EQUITY Capital raise On 4 September 2018, the Group undertook a fully underwritten $175.4m equity raising. This resulted in the issue of 105,677,937 new stapled securities (2018: $59.5m equity raising resulting in the issue of 39,712,882 stapled securities). On 25 June 2019, the Group announced a fully underwritten $170m equity raising. On 28 June 2019, the Group received proceeds for this raising. This has been recognised as a contract for future issue of equity under AASB 132 and has been recognised as contributed equity within the statement of financial position. This resulted in the issue of 99,415,205 new stapled securities on 1 July 2019. These securities are not reflected in the securities on issue above as they were issued subsequent to the year end. On 25 June 2019, the Group also announced a non-underwritten security purchase plan. This completed on 30 July 2019, raising $13.5m and resulted in the issue of 7,917,735 new stapled securities. Distribution reinvestment plan During the year, 9,143,772 (2018: 6,480,246) stapled securities were issued to securityholders participating in the Group’s Distribution Reinvestment Plan for consideration of $16.2m (2018: $9.6m). The stapled securities were issued at the volume weighted average market price of the Group's stapled securities over a period of ten trading days, less a 2% discount.

2019	2018

$'000	$'000

Issued and paid up capital	83,692	66,128

Contract for future issue of equity	16,451	-

Total contributed equity	100,143	66,128

Number of stapled securities on Issue	2019	2018

Opening balance at 1 July	559,107,042	512,913,914

Institutional and retail placement	105,677,937	39,712,882

Distribution reinvestment plan	9,143,772	6,480,246

Closing balance at 30 June	673,928,751	559,107,042

Question: What was the increase / (decrease) in the Issued and paid up capital from 2018 to 2019?
Answer: 17564
13. CONTRIBUTED EQUITY Capital raise On 4 September 2018, the Group undertook a fully underwritten $175.4m equity raising. This resulted in the issue of 105,677,937 new stapled securities (2018: $59.5m equity raising resulting in the issue of 39,712,882 stapled securities). On 25 June 2019, the Group announced a fully underwritten $170m equity raising. On 28 June 2019, the Group received proceeds for this raising. This has been recognised as a contract for future issue of equity under AASB 132 and has been recognised as contributed equity within the statement of financial position. This resulted in the issue of 99,415,205 new stapled securities on 1 July 2019. These securities are not reflected in the securities on issue above as they were issued subsequent to the year end. On 25 June 2019, the Group also announced a non-underwritten security purchase plan. This completed on 30 July 2019, raising $13.5m and resulted in the issue of 7,917,735 new stapled securities. Distribution reinvestment plan During the year, 9,143,772 (2018: 6,480,246) stapled securities were issued to securityholders participating in the Group’s Distribution Reinvestment Plan for consideration of $16.2m (2018: $9.6m). The stapled securities were issued at the volume weighted average market price of the Group's stapled securities over a period of ten trading days, less a 2% discount.

2019	2018

$'000	$'000

Issued and paid up capital	83,692	66,128

Contract for future issue of equity	16,451	-

Total contributed equity	100,143	66,128

Number of stapled securities on Issue	2019	2018

Opening balance at 1 July	559,107,042	512,913,914

Institutional and retail placement	105,677,937	39,712,882

Distribution reinvestment plan	9,143,772	6,480,246

Closing balance at 30 June	673,928,751	559,107,042

Question: What was the average Contract for future issue of equity?
Answer: 8225.5
13. CONTRIBUTED EQUITY Capital raise On 4 September 2018, the Group undertook a fully underwritten $175.4m equity raising. This resulted in the issue of 105,677,937 new stapled securities (2018: $59.5m equity raising resulting in the issue of 39,712,882 stapled securities). On 25 June 2019, the Group announced a fully underwritten $170m equity raising. On 28 June 2019, the Group received proceeds for this raising. This has been recognised as a contract for future issue of equity under AASB 132 and has been recognised as contributed equity within the statement of financial position. This resulted in the issue of 99,415,205 new stapled securities on 1 July 2019. These securities are not reflected in the securities on issue above as they were issued subsequent to the year end. On 25 June 2019, the Group also announced a non-underwritten security purchase plan. This completed on 30 July 2019, raising $13.5m and resulted in the issue of 7,917,735 new stapled securities. Distribution reinvestment plan During the year, 9,143,772 (2018: 6,480,246) stapled securities were issued to securityholders participating in the Group’s Distribution Reinvestment Plan for consideration of $16.2m (2018: $9.6m). The stapled securities were issued at the volume weighted average market price of the Group's stapled securities over a period of ten trading days, less a 2% discount.

2019	2018

$'000	$'000

Issued and paid up capital	83,692	66,128

Contract for future issue of equity	16,451	-

Total contributed equity	100,143	66,128

Number of stapled securities on Issue	2019	2018

Opening balance at 1 July	559,107,042	512,913,914

Institutional and retail placement	105,677,937	39,712,882

Distribution reinvestment plan	9,143,772	6,480,246

Closing balance at 30 June	673,928,751	559,107,042

Question: In which year was Total contributed equity less than 100,000 thousands?
Answer: 2018
Our primary source of cash is receipts from revenue and, to a lesser extent, proceeds from participation in the employee stock purchase plan. The primary uses of cash are our stock repurchase program as described below, payroll-related expenses, general operating expenses including marketing, travel and office rent, and cost of revenue. Other uses of cash include business acquisitions, purchases of property and equipment and payments for taxes related to net share settlement of equity awards. Cash Flows from Operating Activities For fiscal 2019, net cash provided by operating activities of $4.42 billion was primarily comprised of net income adjusted for the net effect of non-cash items. The primary working capital sources of cash were net income coupled with an increase in deferred revenue, which was offset in large part by cash outflows due to an increase in prepaid expenses and other assets. The increase in deferred revenue was primarily driven by increases related to Digital Media offerings with cloud-enabled services and Digital Experience hosted services. The primary working capital use of cash was due to increases in prepaid expenses with certain vendors, sales commissions paid and capitalized, advanced payments related to income taxes and increase in long-term contract assets. Cash Flows from Investing Activities For fiscal 2019, net cash used for investing activities of $455.6 million was primarily due to purchases of property and equipment and our acquisition of the remaining equity interest in Allegorithmic. These cash outflows were offset primarily by proceeds from sales and maturities of short-term investments, net of purchases. See Note 3 of our Notes to Consolidated Financial Statements for more detailed information regarding our acquisitions. Cash Flows from Financing Activities For fiscal 2019, net cash used for financing activities was $2.95 billion primarily due to payments for our treasury stock repurchases and taxes related to net share settlement of equity awards, which were offset by proceeds from re-issuance of treasury stock for our employee stock purchase plan. See the section titled “Stock Repurchase Program” discussed below. We expect to continue our investing activities, including short-term and long-term investments, facilities expansion and purchases of computer systems for research and development, sales and marketing, product support and administrative staff. Furthermore, cash reserves may be used to repurchase stock under our stock repurchase program and to strategically acquire companies, products or technologies that are complementary to our business.

(in millions)	2019	2018	2017

Net cash provided by operating activities	$4,421.8	$4,029.3	$2,912.9

Net cash used for investing activities	(455.6)	(4,685.3)	(442.9)

Net cash used for financing activities	(2,946.1)	(5.6)	(1,183.7)

Effect of foreign currency exchange rates on cash and cash equivalents	(12.7)	(1.7)	8.5

Net increase (decrease) in cash and cash equivalents	$1,007.4	$(663.3)	$1,294.8

Question: What was the increase in net cash provided by operating activities from 2018 to 2019?
Answer: 9.74