next-tat/TAT-QA huggingface dataset:
Total
Fixed rate financial assets
Floating rate financial assets
Financial assets on which no interest is earned
2019
£m
£m
£m
£m
Sterling
29.1
–
0.2
28.9
Euro
115.9
1.4
16.6
97.9
US dollar
98.4
0.1
16.7
81.6
Renminbi
42.0
–
11.9
30.1
Other
146.5
5.3
10.5
130.7
Group total
431.9
6.8
55.9
369.2

text: 28 Derivatives and other financial instruments continued
text: Interest rate risk profile of financial assets
text: The interest rate profile of the financial assets of the Group as at 31st December was as follows:
text: Financial assets on which no interest is earned comprise trade and other receivables and cash at bank.
text: Floating and fixed rate financial assets comprise cash at bank or cash placed on deposit.

Questions:
question: What do financial assets with no interest earned comprise of?
answer: trade and other receivables and cash at bank
question: What do floating and fixed rate financial assets comprise of?
answer: cash at bank or cash placed on deposit
question: What are the types of currencies in which the interest rate profile of the financial assets of the Group are recorded?
answer: Sterling
Euro
US Dollar
Renminbi
Other
question: In which currency was the total amount of financial assets the smallest?
answer: Sterling
derivation: 29.1<42.0<98.4<115.9<146.5
question: What was the percentage of total financial assets in Euro over the Group total?
answer: 26.83
derivation: 115.9/431.9
scale: percent
question: What was the percentage of financial assets on which interest is earned over the total financial assets forEuro?
answer: 15.53
derivation: (115.9-97.9)/115.9
scale: percent
Number of Shares
Weighted-Average Exercise Price Per Share
Weighted-Average Remaining Contractual Term (in Years)
Outstanding at September 30, 2016
3,015,374
$3.95
6.4
Granted
147,800
$7.06
Exercised
(235,514)
$2.92
Canceled
(81,794)
$3.59
Outstanding at September 30, 2017
2,845,866
$4.21
5.4
Granted
299,397
$8.60
Exercised
(250,823)
$2.96
Canceled
(88,076)
$5.23
Outstanding at September 30, 2018
2,806,364
$4.75
4.6
Granted
409,368
$9.59
Exercised
(1,384,647)
$3.25
Canceled
(144,183)
$6.62
Outstanding at September 30, 2019
1,686,902
7.00
5.4

text: Stock Options
text: The following table summarizes stock option activity under the Company’s stock option plans during the fiscal years ended September 30, 2019, 2018, and 2017:
text: The Company recognized $0.7 million, $1.4 million, and $1.0 million in stock-based compensation expense related to outstanding stock options in the fiscal years ended September 30, 2019, 2018, and 2017, respectively. As of September 30, 2019, the Company had $2.0 million of unrecognized compensation expense related to outstanding stock options expected to be recognized over a weighted-average period of approximately three years.
text: Aggregate intrinsic value represents the value of the Company’s closing stock price on the last trading day of the fiscal period in excess of the weighted-average exercise price, multiplied by the number of options outstanding and exercisable. The total intrinsic value of options exercised during the fiscal years ended September 30, 2019, 2018, and 2017 was $11.1 million, $1.4 million, and $1.4 million, respectively. The per-share weighted-average fair value of options granted during the fiscal years ended September 30, 2019, 2018, and 2017 was $5.07, $4.56, and $4.28, respectively. The aggregate intrinsic value of options outstanding as of September 30, 2019 and 2018, was $4.9 million and $8.7 million, respectively.

Questions:
question: How much was the unrecognized compensation expense related to outstanding stock options in 2019?
answer: $2.0 million
question: What is aggregate intrinsic value?
answer: the value of the Company’s closing stock price on the last trading day of the fiscal period in excess of the weighted-average exercise price, multiplied by the number of options outstanding and exercisable
question: What is the number of shares outstanding as of September 30, 2018?
answer: 2,806,364
question: What is the total price of shares that were exercised or canceled between 2016 and 2017?
answer: 981341.34
derivation: (235,514*2.92)+(81,794*3.59) 
question: What is the proportion of granted shares between 2017 and 2018 over outstanding shares at September 30, 2017?
answer: 0.11
derivation: 299,397/2,845,866 
question: What is the price of outstanding shares on September 30, 2019?
answer: 11808314
derivation: 1,686,902*7.00
For the Year Ended
VMware Employee Stock Purchase Plan
January 31, 2020
February 1, 2019
February 2, 2018
Dividend yield
None
None
None
Expected volatility
27.4%
33.5%
22.6%
Risk-free interest rate
1.7%
2.0%
1.2%
Expected term (in years)
0.6
0.8
0.9
Weighted-average fair value at grant date
$35.66
$34.72
$21.93

text: The weighted-average grant date fair value of VMware stock options can fluctuate from period to period primarily due to higher valued options assumed through business combinations with exercise prices lower than the fair market value of VMware’s stock on the date of grant.
text: For equity awards granted under the VMware equity plan, volatility was based on an analysis of historical stock prices and implied volatilities of VMware’s Class A common stock. The expected term was based on historical exercise patterns and post-vesting termination behavior, the term of the option period for grants made under the ESPP, or the weighted-average remaining term for options assumed in acquisitions. VMware’s expected dividend yield input was zero as the Company has not historically paid, nor expects in the future to pay, regular dividends on its common stock. The risk-free interest rate was based on a U.S. Treasury instrument whose term is consistent with the expected term of the stock options.
text: For equity awards granted under the Pivotal equity plan, volatility was based on the volatility of a group of comparable public companies based on size, stage of life cycle, profitability, growth and other factors. The expected term was estimated using the simplified method and was determined based on the vesting terms, exercise terms and contractual lives of the options. Pivotal’s expected dividend yield input was zero as the Company has not historically paid regular dividends on its common stock. The risk-free interest rate was based on a U.S. Treasury instrument whose term was consistent with the expected term of the stock options.

Questions:
question: What was the Weighted-average fair value at grant date in 2020?
answer: $35.66
question: Why would the weighted-average grant date fair value of VMware stock options fluctuate?
answer: due to higher valued options assumed through business combinations with exercise prices lower than the fair market value of VMware’s stock on the date of grant.
question: What was the expected term in 2019 in years?
answer: 0.6
question: Which years did expected term exceed 0.5 years?
answer: 2020
2019
2018
derivation: (2020:0.6),(2019:0.8),(2018:0.9)
question: What was the absolute percentage change in risk-free interest rate between 2018 and 2019?
answer: 0.8
derivation: 2.0-1.2
scale: percent
question: What was the absolute percentage change in Expected volatility between 2019 and 2020?
answer: -6.1
derivation: 27.4-33.5
scale: percent
December 31
Useful life (in years)
2019
2018
Computer equipment and software
3-5
14,689
14,058
Furniture and equipment
5-7
2,766
3,732
Leasehold and building improvements (1)
7,201
7,450
Construction in progress - PPE
949
—
Property, plant, and equipment, excluding internal use software
25,605
25,240
Less: Accumulated depreciation and amortization
(19,981)
(17,884)
Property, plant and equipment, excluding internal use software, net
5,624
7,356
Internal use software
3
33,351
31,565
Construction in progress - Internal use software
2,973
903
Less: Accumulated depreciation and amortization, internal use software
(25,853)
(16,846)
Internal use software, net
10,471
15,622
Property, plant and equipment, net
$16,095
$22,978

text: Note 8. Property, Plant and Equipment, net
text: Property, plant and equipment, net as of December 31, 2019 and 2018 consisted of the following:
text: (1) Useful lives for leasehold and building improvements represent the term of the lease or the estimated life of the related improvements, whichever is shorter.
text: Depreciation expense from continuing operations was $12,548 and $12,643 for the years ended December 31, 2019 and 2018, respectively, of which $9,028 and $9,189, respectively, related to internal use software costs.
text: Amounts capitalized to internal use software related to continuing operations for the years ended December 31, 2019 and 2018 were $3,800 and $6,690, respectively.

Questions:
question: What are the respective depreciation expense from continuing operations in 2019 and 2018 respectively?
answer: $12,548
$12,643
question: What are the respective depreciation expense from continuing operations in 2019 and 2018 related to internal use software costs respectively?
answer: $9,028
$9,189
question: What are the respective amounts capitalized to internal use software related to continuing operations for the years ended December 31, 2019 and 2018?
answer: $3,800
$6,690
question: What is the total amount capitalized to internal use software related to continuing operations for the years ended December 31, 2019 and 2018?
answer: 10490
derivation: ($3,800 + $6,690) 
question: What is the total value of computer equipment and software at the end of 2018 and 2019 altogether?
answer: 28747
derivation: 14,689 + 14,058 
question: What is the average value of computer equipment and software in both 2018 and 2019?
answer: 14373.5
derivation: (14,689 + 14,058)/2
30 June 2019
Current
0 to 30 days past due
31 to 60 days past due
More than 60 days past due
Total
$'000
$'000
$'000
$'000
$'000
Expected loss rate
1%
5%
7.5%
20%
-
Gross carrying amount
23,762
2,068
787
1,703
28,320
Loss allowance provision
238
103
59
341
741
Net receivables
23,524
1,965
728
1,362
27,579

text: 15 Financial risk management (continued)
text: (b) Credit risk
text: Credit risk arises from cash and cash equivalents, and trade and other receivables.
text: (ii) Trade and other receivables
text: Customer credit risk is managed subject to the Group’s established policy, procedures and control relating to customer credit risk management. Credit evaluations are performed on all customers. Outstanding customer receivables are monitored regularly.
text: The Group aims to minimise concentration of credit risk by undertaking transactions with a large number of customers. In addition, receivable balances are monitored on an ongoing basis with the intention that the Group’s exposure to bad debts is minimised.
text: Revenues from data centre services of $61.2 million were derived from two customers (2018: $44.4 million from one customer) whose revenue comprised more than 37% (2018: 29%) of total data centre services revenue.
text: The maximum exposure to credit risk at the end of the reporting period is the carrying value of each class of the financial assets mentioned above and each class of receivable disclosed in Note 5. The Group does not require collateral in respect of financial assets.
text: The Group applies the simplified approach to providing for expected credit losses prescribed by AASB 9, which permits the use of the lifetime expected loss provision for all trade receivables. The loss allowance provision as at 30 June 2019 is determined as follows; the expected credit losses below also incorporate forward looking information.

Questions:
question: What is the gross carrying amount for current receivables?
answer: 23,762
scale: thousand
question: What was the expected loss rate for current receivables?
answer: 1
scale: percent
question: What is the loss allowance provision for current receivables?
answer: 238
scale: thousand
question: What was the difference between total net receivables and current net receivables?
answer: 4055
derivation: 27,579 - 23,524 
scale: thousand
question: What is the difference in the gross carrying amount between the current and the total?
answer: 4558
derivation: 28,320-23,762
scale: thousand
question: How much was the percentage of current net receivables out of total net receivables?
answer: 85.3
derivation: 23,524 / 27,579 
scale: percent
2019
2018
Notes
$'000
$'000
Current
Trade receivables
3,770
3,054
Allowance for expected credit losses
(135)
(23)
3,635
3,031
Other receivables
4,223
4,082
Receivables from related parties
17
11,880
8,039
19,738
15,152
Non-current
Other receivables
118
601
Total current and non-current
19,856
15,753

text: 9.2. Trade and other receivables
text: Classification as trade and other receivables
text: Trade receivables are amounts due from customers for rental income, goods sold or services performed in the ordinary course of business. Loans and other receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. If collection is expected in one year or less, they are classified as current assets. If not, they are presented as non-current assets.
text: The allowance for expected credit losses represents an estimate of receivables that are not considered to be recoverable. For the year ended 30 June 2019 the Group has recognised an expected loss provision following the adoption of AASB 9 Financial Instruments. The Group recognises a loss allowance based on lifetime expected credit losses at each reporting date.
text: The Group assesses this allowance based on its historical credit loss experience, adjusted for forward-looking factors specific to the debtors. At 30 June 2018, the Group recognised a provision for trade receivables relating to receivables acquired on the purchase of investment properties where there are specific risks around recoverability.

Questions:
question: What is Trade receivables?
answer: amounts due from customers for rental income, goods sold or services performed in the ordinary course of business.
question: What is the current trade receivables in 2019?
answer: 3,770
scale: thousand
question: What is represented by allowance for expected credit losses?
answer: an estimate of receivables that are not considered to be recoverable.
question: What is the change in Trade receivables from 2018 to 2019?
answer: 716
derivation: 3,770-3,054
scale: thousand
question: What is the change in Allowance for expected credit losses from 2018 to 2019?
answer: 112
derivation: 135-23
scale: thousand
question: What is the change in Other receivables from 2018 to 2019?
answer: 141
derivation: 4,223-4,082
scale: thousand
Consolidated
2019
2018
US$’000
US$’000
Final dividend for the year ended 30 June 2018 of AU 14 cents (2017: AU 12 cents)
13,327
12,534
Interim dividend for the half year ended 31 December 2018 of AU 16 cents (2017: AU 13 cents)
14,801
13,099
28,128
25,633

text: Note 21. Equity - dividends
text: Dividends paid during the financial year were as follows:
text: The Directors have declared a final dividend of AU 18 cents per share for the year ended 30 June 2019. The dividend will be paid on 25 September 2019 based on a record date of 4 September 2019. This amounts to a total dividend of US$15.9 million based on the number of shares outstanding.
text: Accounting policy for dividends
text: Dividends are recognised when declared during the financial year and no longer at the discretion of the company.

Questions:
question: What is the price per share for the final dividend for 2019?
answer: AU 18 cents
question: What is total dividend based on the number of shares outstanding?
answer: US$15.9 million
question: What are the years included in the table?
answer: 2019
2018
question: What is the percentage change in the total dividends paid from 2018 to 2019?
answer: 9.73
derivation: (28,128-25,633)/25,633
scale: percent
question: What is the percentage change in the final dividend from 2018 to 2019?
answer: 6.33
derivation: (13,327-12,534)/12,534
scale: percent
question: What is the percentage change in the interim dividend from 2018 to 2019?
answer: 12.99
derivation: (14,801-13,099)/13,099
scale: percent
Parent
2019
2018
US$’000
US$’000
Total current assets
121,041
73,202
Total assets
383,665
336,032
Total current liabilities
154,619
90,392
Total liabilities
155,521
92,364
Equity
Contributed equity
126,058
125,635
Foreign currency reserve
2,607
2,783
Equity compensation reserve
19,561
12,570
Retained profits
79,918
102,680
Total equity
228,144
243,668

text: Statement of financial position
text: Guarantees entered into by the parent entity in relation to the debts of its subsidiaries
text: Altium Limited has provided financial guarantees in respect of credit card facilities and office leases amounting to US$261,518 (2018: US$283,752).
text: Contingent liabilities
text: The parent entity had no contingent liabilities as at 30 June 2019 and 30 June 2018.
text: Capital commitments - Property, plant and equipment
text: The parent entity had no capital commitments for property, plant and equipment at as 30 June 2019 and 30 June 2018.
text: The accounting policies of the parent entity are consistent with those of the Group, as disclosed in the relevant notes to the financial statements.

Questions:
question: What is the amount of financial guarantees in respect of credit card facilities and office leases in 2019?
answer: US$261,518
question: What is the  Total current assets  in 2019?
answer: 121,041
scale: thousand
question: What is the total equity in 2019?
answer: 228,144
scale: thousand
question: What is the current ratio in 2019?
answer: 0.78
derivation:  121,041 / 154,619 
question: What is the debt-to-asset ratio in 2018?
answer: 0.27
derivation: 92,364/336,032
question: What is the change in current ratio from 2018 to 2019?
answer: -0.03
derivation: (121,041/154,619)-(73,202/90,392)
Years Ended
2019 vs. 2018
July 27, 2019 (1)
July 28, 2018
July 29, 2017
Variance in Dollars
Variance in Percent
Revenue:
Product
$39,005
$36,709
$35,705
$2,296
6%
Percentage of revenue
75.1%
74.4%
74.4%
Service
12,899
12,621
12,300
278
2%
Percentage of revenue
24.9%
25.6%
25.6%
Total
$51,904
$49,330
$48,005
$2,574
5%

text: Revenue
text: The following table presents the breakdown of revenue between product and service (in millions, except percentages):
text: (1) Total revenue, product revenue and service revenue not including the SPVSS business in the prior year increased 7%, 8% and 3%, respectively.

Questions:
question: What was the product revenue variance in dollars for 2019 vs 2018?
answer: 2,296
scale: million
question: What was the product percentage of revenue in 2019?
answer: 75.1
scale: percent
question: What was the service revenue in 2018?
answer: 12,621
scale: million
question: What was the change in service revenue between 2017 and 2018?
answer: 321
derivation: 12,621-12,300
scale: million
question: What was the change in product revenue between 2018 and 2019?
answer: 2296
derivation: 39,005-36,709
scale: million
question: What was the percentage change in total revenue between 2018 and 2019?
answer: 5.22
derivation: (51,904-49,330)/49,330
scale: percent
(Dollars in thousands)
2019
2018
Change
Software license
$275,792
99%
$282,950
98%
$(7,158)
(3)%
Maintenance
254,924
91%
239,310
91%
15,614
7%
Cloud
67,918
51%
45,218
55%
22,700
50%
Consulting
2,727
1%
22,338
9%
(19,611)
(88)%
$601,361
66%
$589,816
66%
$11,545
2%

text: Gross profit
text: The recent shift in our revenue mix toward cloud arrangements has resulted in slower total gross profit growth as our cloud business continues to grow and scale. Revenue from cloud arrangements is generally recognized over the service period, while revenue from term and perpetual license arrangements is generally recognized upfront when the license rights become effective.
text: Gross profit
text: The increase in total gross profit in 2019 was primarily due to increases in cloud and maintenance revenue.
text: Gross profit percent
text: The decrease in cloud gross profit percent in 2019 was driven by an increase in costs as we accelerated our investments in cloud infrastructure and service delivery to support future growth. The decrease in consulting gross profit percent in 2019 was driven by a decrease in billable hours as consulting resources were transitioning to new projects after completing a large project and an increase in consulting resource availability as we continue growing and leveraging our partner network.

Questions:
question: What are the company's respective gross profit from software license in 2019 and 2018?
answer: $275,792
$282,950
scale: thousand
question: What are the company's respective gross profit from maintenance in 2019 and 2018?
answer: 254,924
239,310
scale: thousand
question: What are the company's respective gross profit from cloud in 2019 and 2018?
answer: 67,918
45,218
scale: thousand
question: What is the company's average revenue from software license between 2018 and 2019?
answer: 279371
derivation: (282,950 + 275,792)/2 
scale: thousand
question: What is the company's average revenue from maintenance between 2018 and 2019?
answer: 247117
derivation: (239,310 + 254,924)/2 
scale: thousand
question: What is the company's average revenue from cloud between 2018 and 2019?
answer: 56568
derivation: (67,918 + 45,218)/2 
scale: thousand
As of December 31,
2019
2018
(Dollars in millions)
Deferred tax assets
Post-retirement and pension benefit costs
$1,169
1,111
Net operating loss carryforwards
3,167
3,445
Other employee benefits
134
162
Other
577
553
Gross deferred tax assets
5,047
5,271
Less valuation allowance
(1,319)
(1,331)
Net deferred tax assets
3,728
3,940
Deferred tax liabilities
Property, plant and equipment, primarily due to depreciation differences
(3,489)
(3,011)
Goodwill and other intangible assets
(3,019)
(3,303)
Other
—
(23)
Gross deferred tax liabilities
(6,508)
(6,337)
Net deferred tax liability
$(2,780)
(2,397)

text: The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities were as follows:
text: Of the $2.8 billion and $2.4 billion net deferred tax liability at December 31, 2019 and 2018, respectively, $2.9 billion and $2.5 billion is reflected as a long-term liability and $118 million and $131 million is reflected as a net noncurrent deferred tax asset at December 31, 2019 and 2018, respectively.

Questions:
question: What does the table show?
answer: tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities
question: What is the net deferred tax liability as of December 31, 2019?
answer: $2.8 billion
question: What are the items under deferred tax liabilities?
answer: Property, plant and equipment, primarily due to depreciation differences
Goodwill and other intangible assets
Other
question: How many components are there under deferred tax assets?
answer: 4
derivation: Post-retirement and pension benefit costs##Net operating loss carryforwards##Other employee benefits##Other
question: What is the total amount reflected as a long-term liability in 2018 and 2019?
answer: 5.4
derivation: 2.9+2.5
scale: billion
question: What is the percentage change in Other for deferred tax assets?
answer: 4.34
derivation: (577-553)/553
scale: percent