Source document: atlassian-corp-plc_2019

Question: What does the amount recorded for developed technology represent?
Facts: The estimated fair value of OpsGenie’s incident management and alerting technology
Answer: The estimated fair value of OpsGenie’s incident management and alerting technology

Question: What does the amount recorded for customer relationships represent?
Facts: The fair value of the underlying relationships with OpsGenie customers
Answer: The fair value of the underlying relationships with OpsGenie customers

Question: What is the useful life for Developed technology?
Facts: 5
Answer: 5

Question: What is the difference in useful life between developed technology and customer relationships?
Facts: 10; 5
Derivation: 10-5
Answer: 5

Question: How many intangible assets have a useful life of more than 6 years?
Facts: Customer relationships
Derivation: Customer relationships
Answer: 1

Question: What is the percentage constitution of customer relationships among the total intangible assets subject to amortization?
Facts: 48,600; 87,900
Derivation: 48,600/87,900
Answer: 55.29 percent

Question: What does the amount recorded for developed technology represent?
Facts: The estimated fair value of AgileCraft’s enterprise agile planning technology
Answer: The estimated fair value of AgileCraft’s enterprise agile planning technology

Question: What does the amount recorded for customer relationships represent?
Facts: The fair value of the underlying relationships with AgileCraft’s customers.
Answer: The fair value of the underlying relationships with AgileCraft’s customers.

Question: What is the useful life of  Developed technology in years?
Facts: 5
Answer: 5

Question: What is the difference in fair value between developed technology and customer relationships?
Facts: 16,900; 34,600
Derivation: 34,600-16,900
Answer: 17700 thousand

Question: What are the identifiable intangible assets with a useful life above 5 years?
Facts: Customer relationships
Derivation: For COL 4 rows 3-5 check if value is >5 . If value is >5 input corresponding identifiable intangible assets in COL2 as answer
Answer: Customer relationships

Question: For fair value, what is the percentage constitution of customer relationships among the total intangible assets subject to amortization?
Facts: 16,900; 52,900
Derivation: 16,900/52,900
Answer: 31.95 percent

Question: What does the amount recorded for developed technology represent?
Facts: The estimated fair value of Trello’s project management and organization technology
Answer: The estimated fair value of Trello’s project management and organization technology

Question: What does the amount recorded for customer relationships represent?
Facts: The fair values of the underlying relationship with Trello customers
Answer: The fair values of the underlying relationship with Trello customers

Question: What is the useful life (in years) of developed technology?
Facts: 3
Answer: 3

Question: What is the difference in fair value between developed technology and customer relationships?
Facts: 50,600; 56,900
Derivation: 56,900-50,600
Answer: 6300 thousand

Question: What are the intangible assets that have a fair value of above $20,000 thousands?
Facts: Customer relationships; Developed technology
Derivation: For COL 3 rows 3-5 if value is >20,000 input the corresponding intangible asset component in COL2 as answer
Answer: Developed technology; Customer relationships

Question: What is the percentage constitution of trade names among the total intangible assets subject to amortization?
Facts: 127,400; 19,900
Derivation: 19,900/127,400
Answer: 15.62 percent

Question: As of June 30, 2019, what is the value of the Group's marketable equity securities?
Facts: $58.9 million
Answer: $58.9 million

Question: As of June 30, 2019, what is the value of the Group's non-marketable equity securities?
Facts: $3.0 million
Answer: $3.0 million

Question: As of June 30, 2019, what is the value of the certificates of deposit and time deposits?
Facts: $3.7 million
Answer: $3.7 million

Question: What is the difference in the total debt investments and the total equity investments, based on amortized cost?
Facts: 23,270; 448,212
Derivation: 448,212-23,270
Answer: 424942 thousand

Question: Based on fair value, what is the percentage constitution of U.S. treasury securities among the total debt investments?
Facts: 101,759; 448,706
Derivation: 101,759/448,706
Answer: 22.68 percent

Question: Based on amortized cost, what is the percentage constitution of total equity investments among the total investments?
Facts: 23,270; 471,482
Derivation: 23,270/471,482
Answer: 4.94 percent

Question: What is the number of potentially anti-dilutive shares that were excluded for fiscal years ended June 30, 2017, 2018 and 2019 respectively? 
Facts: 12.8 million; 13.8 million; 9.6 million
Answer: 13.8 million; 12.8 million; 9.6 million

Question: How is basic earnings per share computed?
Facts: Dividing the net income attributable to ordinary shareholders by the weighted-average number of ordinary shares outstanding during the period
Answer: Dividing the net income attributable to ordinary shareholders by the weighted-average number of ordinary shares outstanding during the period

Question: What is the  Net loss attributable to ordinary shareholders for fiscal year 2019?
Facts: $(637,621)
Answer: $(637,621) thousand

Question: In fiscal year ended June 30, 2019, what is the difference in the weighted-average ordinary shares outstanding between the basic and the diluted?
Facts: 238,611
Derivation: 238,611-238,611
Answer: 0

Question: What is the average basic net loss per share for fiscal years ended June 30, 2017, 2018 and 2019?
Facts: 0.17; 0.49; 2.67
Derivation: -(2.67+0.49+0.17)/3
Answer: -1.11

Question: What is the percentage change for the weighted-average ordinary basic shares outstanding between fiscal years ended June 30, 2018 and 2019?
Facts: 231,184; 238,611
Derivation: (238,611-231,184)/231,184
Answer: 3.21 percent

Question: What does non-current operating assets consists of?
Facts: Property and equipment, goodwill, intangible assets and other non-current assets
Answer: Property and equipment, goodwill, intangible assets and other non-current assets

Question: What is the total non-current operating assets for fiscal year ended June 30, 2018 and 2019 respectively?
Facts: $428,842; $847,355
Answer: $428,842; $847,355 thousand

Question: What is the value of non-current operating assets in India in fiscal year ended June 30, 2019?
Facts: 9,286
Answer: 9,286 thousand

Question: What is the average total non-current operating assets for fiscal years ended June 30, 2018 and 2019?
Facts: 428,842; 847,355
Derivation: (847,355+428,842)/2
Answer: 638098.5 thousand

Question: In fiscal year ended June 30, 2019, how many geographic regions have non-current operating assets of more than $10,000 thousand?
Facts: Australia; United States
Derivation: United States ## Australia
Answer: 2

Question: In fiscal year ended June 30, 2018, what is the percentage constitution of the non-current operating assets in the United States among the total non-current operating assets owned by the Group?
Facts: 412,112; 428,842
Derivation: 412,112/428,842
Answer: 96.1 percent

Question: As of June 30, 2019, what is the amount of certificates of deposit and time deposits?
Facts: $3.7 million
Answer: $3.7 million

Question: What was the adjustment done to figures in 2018?
Facts: to reflect the impact of the full retrospective adoption of IFRS 15
Answer: to reflect the impact of the full retrospective adoption of IFRS 15

Question: What is the total amount of non-current assets as of June 30, 2019?
Facts: $76,645
Answer: $76,645 thousand

Question: What is the change in value between security deposits between fiscal years 2018 and 2019?
Facts: 5,010; 5,248
Derivation: 5,010-5,248
Answer: -238 thousand

Question: What is the percentage difference of security deposits between fiscal years 2018 and 2019?
Facts: 5,010; 5,248
Derivation: (5,010-5,248)/5,248
Answer: -4.54 percent

Question: What is the percentage constitution of marketable equity securities among the total non-current assets in fiscal year 2019?
Facts: 58,932; 76,645
Derivation: 58,932/76,645
Answer: 76.89 percent

Question: When was the U.S. Tax Cuts and Jobs Act enacted?
Facts: December 22, 2017
Answer: December 22, 2017

Question: What is the new U.S. federal corporate tax rate after the Tax Act was enacted?
Facts: 21%
Answer: 21%

Question: What is the  Balance at the beginning of 2019?
Facts: $47,060
Answer: $47,060 thousand

Question: What is the change in the ending balance between fiscal years 2018 and 2019?
Facts: 3,212; 47,060
Derivation: 3,212-47,060
Answer: -43848 thousand

Question: What is the average deferred tax expense for fiscal years 2018 and 2019?
Facts: 15,916; 53,297
Derivation: -(15,916+53,297)/2
Answer: -34606.5 thousand

Question: What is the percentage change of deferred tax expenses between fiscal year 2018 to 2019?
Facts: 15,916; 53,297
Derivation: (-15,916-(-53,297))/(-53,297)
Answer: -70.14 percent

Question: As of June 30, 2018, what is the value of the certificates of deposit and time deposits?
Facts: $3.6 million
Answer: $3.6 million

Question: As of June 30, 2018, what is the value of short-term investments on the Group's consolidated statements of financial position?
Facts: $323.1 million
Answer: $323.1 million

Question: What is the amount of total investments based on fair value?
Facts: $326,794
Answer: $326,794 thousand

Question: Based on fair value, what is the difference in value between U.S. treasury securities and agency securities?
Facts: 22,015; 52,700
Derivation: 52,700-22,015
Answer: 30685 thousand

Question: Based on amortized cost, what is the percentage constitution of Agency securities among the total investments?
Facts: 22,097; 327,640
Derivation: 22,097/327,640
Answer: 6.74 percent

Question: Based on fair value, what is the percentage constitution of corporate debt securities among the total investments?
Facts: 157,883; 326,794
Derivation: 157,883/326,794
Answer: 48.31 percent

Question: What are the revenue amounts from the United States for fiscal years ended 2017, 2018 and 2019 respectively?
Facts: $281 million; $386 million; $529 million
Answer: $281 million; $386 million; $529 million

Question: What are the revenue amounts from the United Kingdom for fiscal years ended 2017, 2018 and 2019 respectively?
Facts: $46 million; $63 million; $86 million
Answer: $46 million; $63 million; $86 million

Question: What is the revenue amount from Asia Pacific for fiscal year ended 2019?
Facts: 131,456
Answer: 131,456 thousand

Question: In fiscal year ended 2019, how many geographic regions have more than $500,000 thousand of revenues?
Facts: Americas
Derivation: Americas
Answer: 1

Question: What is the percentage constitution of the revenues from Asia Pacific among the total revenues in fiscal year ended 2017?
Facts: 115,462; 626,684
Derivation: 115,462/626,684
Answer: 18.42 percent

Question: What is the difference in the revenues from Asia Pacific between fiscal years ended 2018 and 2019?
Facts: 131,456; 94,106
Derivation: 131,456-94,106
Answer: 37350 thousand

Question: How are non-marketable equity securities measured?
Facts: using market data, such as publicly available financing round valuations
Answer: using market data, such as publicly available financing round valuations

Question: Why was there transfers out of Level 3 during fiscal year 2019?
Facts: Due to initial public offerings of the respective investees
Answer: Due to initial public offerings of the respective investees

Question: What is the balance of capped call as of June 30, 2019?
Facts: $214,597
Answer: $214,597 thousand

Question: What is the change in the balance of capped call between fiscal year ended June 30, 2018 and 2019?
Facts: 214,597; 99,932
Derivation: 214,597-99,932
Answer: 114665 thousand

Question: What is the percentage change in the balance of capped call between fiscal year ended June 30, 2018 and 2019?
Facts: 214,597; 99,932
Derivation: (214,597-99,932)/99,932
Answer: 114.74 percent

Question: What is the difference in balance of capped call and non-marketable investments as of June 30, 2019?
Facts: 214,597; 3,000
Derivation: 214,597-3,000
Answer: 211597 thousand

Question: What do the adjusted IFRS balances reflect?
Facts: The impact of the full retrospective adoption of IFRS 15
Answer: The impact of the full retrospective adoption of IFRS 15

Question: What are the share capital for the years as of June 30, 2015 to 2019 in chronological order?
Facts: 18,461; 21,620; 22,726; 23,531; 24,199
Answer: 18,461; 21,620; 22,726; 23,531; 24,199 thousand

Question: What are the short-term investments for the years as of June 30, 2015 to 2019 in chronological order?
Facts: 30,251; 305,499; 323,134; 445,046; 483,405
Answer: 30,251; 483,405; 305,499; 323,134; 445,046 thousand

Question: What is the difference in the value of short-term investments between fiscal years 2018 and 2019?
Facts: 323,134; 445,046
Derivation: 445,046-323,134
Answer: 121912 thousand

Question: What is the average  Total equity  for fiscal years 2015 to 2019?
Facts: 190,054; 5; 565,467; 731,663; 902,693; 907,320
Derivation: ( 565,467 + 907,320+ 902,693 + 731,663 + 190,054  )/5
Answer: 659439.4 thousand

Question: What is the average  Cash and cash equivalents for 2015-2019?
Facts: 1,268,441; 1,410,339; 187,094; 244,420; 259,709
Derivation: (1,268,441+1,410,339+244,420+259,709+187,094)/5
Answer: 674000.6 thousand

Question: What is the definition of other fees?
Facts: Any additional amounts for products and services provided by the principal accountants.
Answer: Any additional amounts for products and services provided by the principal accountants.

Question: What does tax fees refer to?
Facts: Assistance with tax compliance, tax planning and various tax advisory services.
Answer: Assistance with tax compliance, tax planning and various tax advisory services.

Question: What is the total fees for fiscal year ended June 30, 2019?
Facts: $3,856
Answer: $3,856 thousand

Question: What is the change in total fees between fiscal years 2018 and 2019?
Facts: 3,856; 4,157
Derivation: 3,856-4,157
Answer: -301 thousand

Question: What is the average tax fees for fiscal years 2018 and 2019?
Facts: 220; 238
Derivation: (220+238)/2
Answer: 229 thousand

Question: For fiscal year ended June 30, 2018, what is the percentage constitution of audit fees among the total fees?
Facts: 3,469; 4,157
Derivation: 3,469/4,157
Answer: 83.45 percent

Question: What is the value of the incurred rent expense on the Group's operating leases during fiscal years ended 2017, 2018 and 2019 respectively? 
Facts: $12.2 million; $23.6 million; $38.6 million
Answer: $12.2 million; $23.6 million; $38.6 million

Question: What are the total commitments towards operating leases?
Facts: $330,848
Answer: $330,848 thousand

Question: What are the total commitments towards other contractual commitments?
Facts: $328,320
Answer: $328,320 thousand

Question: What is the total number of countries that the Group leases offices in?
Facts: Australia; India; Japan; Philippines; Turkey; United States; the Netherlands
Derivation: the Netherlands##United States##Australia##Philippines##India##Japan##Turkey
Answer: 7

Question: What is the difference in the total commitments between that of operating leases and other contractual commitments?
Facts: 328,320; 330,848
Derivation: 330,848-328,320
Answer: 2528 thousand

Question: What is the percentage constitution of the commitments for operating leases for year ending 2020 among the total commitments for operating leases?
Facts: 330,848; 38,790
Derivation: 38,790/330,848
Answer: 11.72 percent

Question: What was the increase of maintenance revenues from fiscal year ended 2018 to 2019?
Facts: $68.0 million
Answer: $68.0 million

Question: What was the main reason for the increase in maintenance revenues?
Facts: Growing renewal of software maintenance contracts from our customers related to our perpetual license software offerings.
Answer: Growing renewal of software maintenance contracts from our customers related to our perpetual license software offerings.

Question: What was the increase of perpetual license revenues from fiscal year ended 2018 to 2019?
Facts: $10.4 million
Answer: $10.4 million

Question: For fiscal year ended 2019, what is the difference in subscription revenue and maintenance revenue?
Facts: 394,526; 633,950
Derivation: 633,950-394,526
Answer: 239424 thousand

Question: For fiscal year ended 2018, what is the percentage constitution of perpetual license among the total revenue?
Facts: 83,171; 880,978
Derivation: 83,171/880,978
Answer: 9.44 percent

Question: What is the average maintenance revenues for fiscal year ended 2018 and 2019?
Facts: 326,511; 394,526
Derivation: (394,526+326,511)/2
Answer: 360518.5 thousand

Question: What does the dilapidation provision relate to?
Facts: Certain lease arrangements for office space entered into by the Group
Answer: Certain lease arrangements for office space entered into by the Group

Question: What is the total non-current provisions for fiscal years 2018 and 2019 respectively?
Facts: $4,363; $6,082
Answer: $4,363; $6,082 thousand

Question: What is the dilapidation provision for fiscal year 2019?
Facts: 2,759
Answer: 2,759 thousand

Question: What is the average employee benefits for fiscal years 2018 and 2019?
Facts: 2,094; 3,323
Derivation: (3,323+2,094)/2
Answer: 2708.5 thousand

Question: What is the difference in the total non-current provision between fiscal years 2018 and 2019?
Facts: 4,363; 6,082
Derivation: 6,082-4,363
Answer: 1719 thousand

Question: In fiscal year 2019, what is the percentage constitution of employee benefits among the total non-current provisions?
Facts: 3,323; 6,082
Derivation: 3,323/6,082
Answer: 54.64 percent

Question: How is free cash flow calculated?
Facts: Net cash provided by operating activities less net cash used in investing activities for capital expenditures.
Answer: Net cash provided by operating activities less net cash used in investing activities for capital expenditures.

Question: What was the increase in free cash flow between fiscal year 2018 and 2019?
Facts: $140.9 million
Answer: $140.9 million

Question: What is the amount of free cash flow in 2019?
Facts: $422,150
Answer: $422,150 thousand

Question: What is the average net cash provided by operating activities from 2017-2019?
Facts: 199,381; 311,456; 466,342
Derivation: (466,342+311,456+199,381)/3
Answer: 325726.33 thousand

Question: What is the percentage change in free cash flow between 2017 and 2018?
Facts: 184,252; 281,247
Derivation: (281,247-184,252)/184,252
Answer: 52.64 percent

Question: What is the change in capital expenditures between 2018 and 2019?
Facts: 30,209; 44,192
Derivation: -44,192-(-30,209)
Answer: -13983 thousand

Question: As of June 30, 2019, what is the amount of cash and cash equivalents?
Facts: $1.3 billion
Answer: $1.3 billion

Question: As of June 30, 2019, what is the amount of trade receivables?
Facts: $82.5 million
Answer: $82.5 million

Question: What is the net cash used in investing activities in fiscal year ended 2019?
Facts: (604,198)
Answer: (604,198) thousand

Question: What is the difference in net cash provided by operating activities between fiscal year ended 2018 and 2019?
Facts: 311,456; 466,342
Derivation: 466,342-311,456
Answer: 154886 thousand

Question: What is the average net cash used in by investing activities for fiscal years 2017-2019?
Facts: 224,573; 51,696; 604,198
Derivation: -(604,198+51,696+224,573)/3
Answer: -293489 thousand

Question: What is the percentage change of net cash provided by operating activities between fiscal year 2017 to 2018?
Facts: 199,381; 311,456
Derivation: (311,456-199,381)/199,381
Answer: 56.21 percent