aveni-ai/aveni-bench-tat-qa huggingface dataset:
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 are the components making up the total share-based payment charge?
Answer: Share Incentive Plan (‘SIP’); Sharesave scheme (‘SAYE’); Performance Share Plan (‘PSP’); Deferred Annual Bonus and Single Incentive Plan
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 year were the PSP payments for the Group larger?
Answer: 2019
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 was the change in PSP payments for the Group in 2019 from 2018?
Answer: 0.3
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 was the percentage change in PSP payments for the Group in 2019 from 2018?
Answer: 16.67
Restricted Stock Units A summary of the RSU transactions for the year ended December 31, 2019 are as follows (number of shares in millions): During 2019, the Company awarded 2.6 million RSUs to certain officers and employees of the Company that vest upon the achievement of certain performance criteria and market conditions. The number of units expected to vest is evaluated each reporting period and compensation expense is recognized for those units for which achievement of the performance criteria is considered probable. Compensation expense for RSUs with market conditions are recognized based on the grant date fair value irrespective of the achievement of the condition. As of December 31, 2019, unrecognized compensation expense, net of estimated forfeitures related to non-vested RSUs granted under the Amended and Restated SIP with service, performance and market conditions, was $60.9 million, $10.1 million and $3.9 million, respectively. For RSUs with time-based service conditions, expense is being recognized over the vesting period; for RSUs with performance criteria, expense is recognized over the period during which the performance criteria is expected to be achieved; for RSUs with market conditions expense is recognized over the period in which the condition is assessed irrespective of whether it would be achieved or not. Unrecognized compensation cost related to awards with certain performance criteria that are not expected to be achieved is not included here. Total compensation expense related to performance-based, service-based, and market-based RSUs was $69.8 million for the year ended December 31, 2019, which included $48.4 million for RSUs with time-based service conditions that were granted in 2019 and prior that are expected to vest.

Number of Shares	Weighted-Average Grant Date Fair Value

Nonvested shares of RSUs at December 31, 2018	8.6	$16.59

Granted	5.4	21.64

Achieved	0.2	24.46

Released	(4.8)	14.41

Canceled	(0.5)	19.74

Nonvested shares of RSUs at December 31, 2019	8.9	20.84

Question: How much was the Total compensation expense related to performance-based, service-based, and market-based RSUs for the year ended December 31, 2019?
Answer: $69.8 million
Restricted Stock Units A summary of the RSU transactions for the year ended December 31, 2019 are as follows (number of shares in millions): During 2019, the Company awarded 2.6 million RSUs to certain officers and employees of the Company that vest upon the achievement of certain performance criteria and market conditions. The number of units expected to vest is evaluated each reporting period and compensation expense is recognized for those units for which achievement of the performance criteria is considered probable. Compensation expense for RSUs with market conditions are recognized based on the grant date fair value irrespective of the achievement of the condition. As of December 31, 2019, unrecognized compensation expense, net of estimated forfeitures related to non-vested RSUs granted under the Amended and Restated SIP with service, performance and market conditions, was $60.9 million, $10.1 million and $3.9 million, respectively. For RSUs with time-based service conditions, expense is being recognized over the vesting period; for RSUs with performance criteria, expense is recognized over the period during which the performance criteria is expected to be achieved; for RSUs with market conditions expense is recognized over the period in which the condition is assessed irrespective of whether it would be achieved or not. Unrecognized compensation cost related to awards with certain performance criteria that are not expected to be achieved is not included here. Total compensation expense related to performance-based, service-based, and market-based RSUs was $69.8 million for the year ended December 31, 2019, which included $48.4 million for RSUs with time-based service conditions that were granted in 2019 and prior that are expected to vest.

Number of Shares	Weighted-Average Grant Date Fair Value

Nonvested shares of RSUs at December 31, 2018	8.6	$16.59

Granted	5.4	21.64

Achieved	0.2	24.46

Released	(4.8)	14.41

Canceled	(0.5)	19.74

Nonvested shares of RSUs at December 31, 2019	8.9	20.84

Question: How are the expenses recognized for RSUs with time-based service conditions?
Answer: recognized over the vesting period
Restricted Stock Units A summary of the RSU transactions for the year ended December 31, 2019 are as follows (number of shares in millions): During 2019, the Company awarded 2.6 million RSUs to certain officers and employees of the Company that vest upon the achievement of certain performance criteria and market conditions. The number of units expected to vest is evaluated each reporting period and compensation expense is recognized for those units for which achievement of the performance criteria is considered probable. Compensation expense for RSUs with market conditions are recognized based on the grant date fair value irrespective of the achievement of the condition. As of December 31, 2019, unrecognized compensation expense, net of estimated forfeitures related to non-vested RSUs granted under the Amended and Restated SIP with service, performance and market conditions, was $60.9 million, $10.1 million and $3.9 million, respectively. For RSUs with time-based service conditions, expense is being recognized over the vesting period; for RSUs with performance criteria, expense is recognized over the period during which the performance criteria is expected to be achieved; for RSUs with market conditions expense is recognized over the period in which the condition is assessed irrespective of whether it would be achieved or not. Unrecognized compensation cost related to awards with certain performance criteria that are not expected to be achieved is not included here. Total compensation expense related to performance-based, service-based, and market-based RSUs was $69.8 million for the year ended December 31, 2019, which included $48.4 million for RSUs with time-based service conditions that were granted in 2019 and prior that are expected to vest.

Number of Shares	Weighted-Average Grant Date Fair Value

Nonvested shares of RSUs at December 31, 2018	8.6	$16.59

Granted	5.4	21.64

Achieved	0.2	24.46

Released	(4.8)	14.41

Canceled	(0.5)	19.74

Nonvested shares of RSUs at December 31, 2019	8.9	20.84

Question: How are the expenses recognized for RSUs with performance criteria?
Answer: recognized over the period during which the performance criteria is expected to be achieved
Restricted Stock Units A summary of the RSU transactions for the year ended December 31, 2019 are as follows (number of shares in millions): During 2019, the Company awarded 2.6 million RSUs to certain officers and employees of the Company that vest upon the achievement of certain performance criteria and market conditions. The number of units expected to vest is evaluated each reporting period and compensation expense is recognized for those units for which achievement of the performance criteria is considered probable. Compensation expense for RSUs with market conditions are recognized based on the grant date fair value irrespective of the achievement of the condition. As of December 31, 2019, unrecognized compensation expense, net of estimated forfeitures related to non-vested RSUs granted under the Amended and Restated SIP with service, performance and market conditions, was $60.9 million, $10.1 million and $3.9 million, respectively. For RSUs with time-based service conditions, expense is being recognized over the vesting period; for RSUs with performance criteria, expense is recognized over the period during which the performance criteria is expected to be achieved; for RSUs with market conditions expense is recognized over the period in which the condition is assessed irrespective of whether it would be achieved or not. Unrecognized compensation cost related to awards with certain performance criteria that are not expected to be achieved is not included here. Total compensation expense related to performance-based, service-based, and market-based RSUs was $69.8 million for the year ended December 31, 2019, which included $48.4 million for RSUs with time-based service conditions that were granted in 2019 and prior that are expected to vest.

Number of Shares	Weighted-Average Grant Date Fair Value

Nonvested shares of RSUs at December 31, 2018	8.6	$16.59

Granted	5.4	21.64

Achieved	0.2	24.46

Released	(4.8)	14.41

Canceled	(0.5)	19.74

Nonvested shares of RSUs at December 31, 2019	8.9	20.84

Question: What is the change in the Number of Nonvested shares of RSUs from December 31, 2018 to 2019?
Answer: 0.3
Restricted Stock Units A summary of the RSU transactions for the year ended December 31, 2019 are as follows (number of shares in millions): During 2019, the Company awarded 2.6 million RSUs to certain officers and employees of the Company that vest upon the achievement of certain performance criteria and market conditions. The number of units expected to vest is evaluated each reporting period and compensation expense is recognized for those units for which achievement of the performance criteria is considered probable. Compensation expense for RSUs with market conditions are recognized based on the grant date fair value irrespective of the achievement of the condition. As of December 31, 2019, unrecognized compensation expense, net of estimated forfeitures related to non-vested RSUs granted under the Amended and Restated SIP with service, performance and market conditions, was $60.9 million, $10.1 million and $3.9 million, respectively. For RSUs with time-based service conditions, expense is being recognized over the vesting period; for RSUs with performance criteria, expense is recognized over the period during which the performance criteria is expected to be achieved; for RSUs with market conditions expense is recognized over the period in which the condition is assessed irrespective of whether it would be achieved or not. Unrecognized compensation cost related to awards with certain performance criteria that are not expected to be achieved is not included here. Total compensation expense related to performance-based, service-based, and market-based RSUs was $69.8 million for the year ended December 31, 2019, which included $48.4 million for RSUs with time-based service conditions that were granted in 2019 and prior that are expected to vest.

Number of Shares	Weighted-Average Grant Date Fair Value

Nonvested shares of RSUs at December 31, 2018	8.6	$16.59

Granted	5.4	21.64

Achieved	0.2	24.46

Released	(4.8)	14.41

Canceled	(0.5)	19.74

Nonvested shares of RSUs at December 31, 2019	8.9	20.84

Question: What is the change in Weighted-Average Grant Date Fair Value of Nonvested shares of RSUs from year ended December 31, 2018 to 2019?
Answer: 4.25
Restricted Stock Units A summary of the RSU transactions for the year ended December 31, 2019 are as follows (number of shares in millions): During 2019, the Company awarded 2.6 million RSUs to certain officers and employees of the Company that vest upon the achievement of certain performance criteria and market conditions. The number of units expected to vest is evaluated each reporting period and compensation expense is recognized for those units for which achievement of the performance criteria is considered probable. Compensation expense for RSUs with market conditions are recognized based on the grant date fair value irrespective of the achievement of the condition. As of December 31, 2019, unrecognized compensation expense, net of estimated forfeitures related to non-vested RSUs granted under the Amended and Restated SIP with service, performance and market conditions, was $60.9 million, $10.1 million and $3.9 million, respectively. For RSUs with time-based service conditions, expense is being recognized over the vesting period; for RSUs with performance criteria, expense is recognized over the period during which the performance criteria is expected to be achieved; for RSUs with market conditions expense is recognized over the period in which the condition is assessed irrespective of whether it would be achieved or not. Unrecognized compensation cost related to awards with certain performance criteria that are not expected to be achieved is not included here. Total compensation expense related to performance-based, service-based, and market-based RSUs was $69.8 million for the year ended December 31, 2019, which included $48.4 million for RSUs with time-based service conditions that were granted in 2019 and prior that are expected to vest.

Number of Shares	Weighted-Average Grant Date Fair Value

Nonvested shares of RSUs at December 31, 2018	8.6	$16.59

Granted	5.4	21.64

Achieved	0.2	24.46

Released	(4.8)	14.41

Canceled	(0.5)	19.74

Nonvested shares of RSUs at December 31, 2019	8.9	20.84

Question: What is the average Number of Nonvested shares of RSUs for December 31, 2018 to 2019?
Answer: 8.75
NOTE 4. OTHER ASSETS Goodwill The carrying amount of goodwill for the fiscal years ended June 30, 2019 and 2018, by reportable segments, is as follows: Goodwill acquired during fiscal 2019 totaled $17,015, with $12,893 of that resulting from the purchase of BOLTS Technologies, Inc., $3,999 resulting from the purchase of Agiletics, Inc., and the remainder resulting from a measurement period adjustment on the Ensenta valuation. The goodwill arising from these acquisitions consists largely of the growth potential, synergies and economies of scale expected from combining the operations of the Company with those of BOLTS Technologies and Agiletics, together with the value of their assembled workforces. No goodwill was assigned to the Company’s Corporate and Other reportable segment. Goodwill acquired during fiscal 2018 totaled $97,597, with $91,098 of that resulting from the purchase of Ensenta Corporation, included in the Payments segment. The remaining $6,499 of goodwill acquired during fiscal 2018 resulted from the purchase of Vanguard Software Group, which was added to the Company’s Complementary segment. The goodwill arising from these acquisitions consists largely of the growth potential, synergies and economies of scale expected from combining the operations of the Company with those of Ensenta and Vanguard, together with the value of their assembled workforces. No goodwill was assigned to the Company’s Corporate and Other reportable segment. The Goodwill reduction during fiscal 2018 was a result of the Company’s sale of jhaDirect product line in the first quarter. Goodwill allocated to the carrying amount of the net assets sold was calculated based on the relative fair values of the business disposed and the portion of the reporting unit that was retained.

June 30,

Core	2019	2018

Beginning balance	$195,956	$195,956

Goodwill, acquired during the year	4,000	—

Goodwill, adjustments related to dispositions	—	—

Ending balance	$199,956	$195,956

Payments

Beginning balance	$325,204	$234,106

Goodwill, acquired during the year	122	91,098

Goodwill, adjustments related to dispositions	—	—

Ending balance	$325,326	$325,204

Complementary

Beginning balance	$128,769	$122,403

Goodwill, acquired during the year	12,893	6,499

Goodwill, adjustments related to dispositions	—	(133)

Ending balance	$141,662	$128,769

Question: What information does the table show?
Answer: The carrying amount of goodwill for the fiscal years ended June 30, 2019 and 2018, by reportable segments
NOTE 4. OTHER ASSETS Goodwill The carrying amount of goodwill for the fiscal years ended June 30, 2019 and 2018, by reportable segments, is as follows: Goodwill acquired during fiscal 2019 totaled $17,015, with $12,893 of that resulting from the purchase of BOLTS Technologies, Inc., $3,999 resulting from the purchase of Agiletics, Inc., and the remainder resulting from a measurement period adjustment on the Ensenta valuation. The goodwill arising from these acquisitions consists largely of the growth potential, synergies and economies of scale expected from combining the operations of the Company with those of BOLTS Technologies and Agiletics, together with the value of their assembled workforces. No goodwill was assigned to the Company’s Corporate and Other reportable segment. Goodwill acquired during fiscal 2018 totaled $97,597, with $91,098 of that resulting from the purchase of Ensenta Corporation, included in the Payments segment. The remaining $6,499 of goodwill acquired during fiscal 2018 resulted from the purchase of Vanguard Software Group, which was added to the Company’s Complementary segment. The goodwill arising from these acquisitions consists largely of the growth potential, synergies and economies of scale expected from combining the operations of the Company with those of Ensenta and Vanguard, together with the value of their assembled workforces. No goodwill was assigned to the Company’s Corporate and Other reportable segment. The Goodwill reduction during fiscal 2018 was a result of the Company’s sale of jhaDirect product line in the first quarter. Goodwill allocated to the carrying amount of the net assets sold was calculated based on the relative fair values of the business disposed and the portion of the reporting unit that was retained.

June 30,

Core	2019	2018

Beginning balance	$195,956	$195,956

Goodwill, acquired during the year	4,000	—

Goodwill, adjustments related to dispositions	—	—

Ending balance	$199,956	$195,956

Payments

Beginning balance	$325,204	$234,106

Goodwill, acquired during the year	122	91,098

Goodwill, adjustments related to dispositions	—	—

Ending balance	$325,326	$325,204

Complementary

Beginning balance	$128,769	$122,403

Goodwill, acquired during the year	12,893	6,499

Goodwill, adjustments related to dispositions	—	(133)

Ending balance	$141,662	$128,769

Question: Which financial year's information is shown in the table?
Answer: 2018; 2019