aveni-ai/aveni-bench-tat-qa huggingface dataset:
5. CASH FLOW ANALYSIS (1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections. (2) For further details on the Corporation's cash flow attributable to discontinued operations, please consult the "Discontinued operations" section. Fiscal 2019 cash flow from operating activities increased by 39.9% compared to the prior year mainly from: • higher adjusted EBITDA; • the decreases in income taxes paid and in financial expense paid; and • the decrease in integration, restructuring and acquisitions costs. Fiscal 2019 investing activities decreased by 78.5% compared to the prior year mainly due to the MetroCast acquisition of $1.76 billion in the second quarter of fiscal 2018.

Years ended August 31,	2019	2018 (1)	Change

(in thousands of dollars, except percentages)	$	$	%

Cash flow from operating activities	868,711	620,748	39.9

Cash flow from investing activities	(471,078)	(2,191,666)	(78.5)

Cash flow from financing activities	(659,222)	1,426,136	—

Effect of exchange rate changes on cash and cash equivalents denominated in a foreign currency	(439)	1,989	—

Net change in cash and cash equivalents from continuing operations	(262,028)	(142,793)	83.5

Net change in cash and cash equivalent from discontinued operations(2)	733,807	16,333	—

Cash and cash equivalents, beginning of the year	84,725	211,185	(59.9)

Cash and cash equivalents, end of the year	556,504	84,725	—

Question: What was the percentage change in Cash and cash equivalents, beginning of the year from 2018 to 2019?
Answer: (59.9)
5. CASH FLOW ANALYSIS (1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections. (2) For further details on the Corporation's cash flow attributable to discontinued operations, please consult the "Discontinued operations" section. Fiscal 2019 cash flow from operating activities increased by 39.9% compared to the prior year mainly from: • higher adjusted EBITDA; • the decreases in income taxes paid and in financial expense paid; and • the decrease in integration, restructuring and acquisitions costs. Fiscal 2019 investing activities decreased by 78.5% compared to the prior year mainly due to the MetroCast acquisition of $1.76 billion in the second quarter of fiscal 2018.

Years ended August 31,	2019	2018 (1)	Change

(in thousands of dollars, except percentages)	$	$	%

Cash flow from operating activities	868,711	620,748	39.9

Cash flow from investing activities	(471,078)	(2,191,666)	(78.5)

Cash flow from financing activities	(659,222)	1,426,136	—

Effect of exchange rate changes on cash and cash equivalents denominated in a foreign currency	(439)	1,989	—

Net change in cash and cash equivalents from continuing operations	(262,028)	(142,793)	83.5

Net change in cash and cash equivalent from discontinued operations(2)	733,807	16,333	—

Cash and cash equivalents, beginning of the year	84,725	211,185	(59.9)

Cash and cash equivalents, end of the year	556,504	84,725	—

Question: What was the increase / (decrease) in the Cash flow from operating activities from 2018 to 2019?
Answer: 247963
5. CASH FLOW ANALYSIS (1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections. (2) For further details on the Corporation's cash flow attributable to discontinued operations, please consult the "Discontinued operations" section. Fiscal 2019 cash flow from operating activities increased by 39.9% compared to the prior year mainly from: • higher adjusted EBITDA; • the decreases in income taxes paid and in financial expense paid; and • the decrease in integration, restructuring and acquisitions costs. Fiscal 2019 investing activities decreased by 78.5% compared to the prior year mainly due to the MetroCast acquisition of $1.76 billion in the second quarter of fiscal 2018.

Years ended August 31,	2019	2018 (1)	Change

(in thousands of dollars, except percentages)	$	$	%

Cash flow from operating activities	868,711	620,748	39.9

Cash flow from investing activities	(471,078)	(2,191,666)	(78.5)

Cash flow from financing activities	(659,222)	1,426,136	—

Effect of exchange rate changes on cash and cash equivalents denominated in a foreign currency	(439)	1,989	—

Net change in cash and cash equivalents from continuing operations	(262,028)	(142,793)	83.5

Net change in cash and cash equivalent from discontinued operations(2)	733,807	16,333	—

Cash and cash equivalents, beginning of the year	84,725	211,185	(59.9)

Cash and cash equivalents, end of the year	556,504	84,725	—

Question: What was the average Cash flow from investing activities between 2018 and 2019?
Answer: -1331372
5. CASH FLOW ANALYSIS (1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections. (2) For further details on the Corporation's cash flow attributable to discontinued operations, please consult the "Discontinued operations" section. Fiscal 2019 cash flow from operating activities increased by 39.9% compared to the prior year mainly from: • higher adjusted EBITDA; • the decreases in income taxes paid and in financial expense paid; and • the decrease in integration, restructuring and acquisitions costs. Fiscal 2019 investing activities decreased by 78.5% compared to the prior year mainly due to the MetroCast acquisition of $1.76 billion in the second quarter of fiscal 2018.

Years ended August 31,	2019	2018 (1)	Change

(in thousands of dollars, except percentages)	$	$	%

Cash flow from operating activities	868,711	620,748	39.9

Cash flow from investing activities	(471,078)	(2,191,666)	(78.5)

Cash flow from financing activities	(659,222)	1,426,136	—

Effect of exchange rate changes on cash and cash equivalents denominated in a foreign currency	(439)	1,989	—

Net change in cash and cash equivalents from continuing operations	(262,028)	(142,793)	83.5

Net change in cash and cash equivalent from discontinued operations(2)	733,807	16,333	—

Cash and cash equivalents, beginning of the year	84,725	211,185	(59.9)

Cash and cash equivalents, end of the year	556,504	84,725	—

Question: What was the increase / (decrease) in the Net change in cash and cash equivalent from discontinued operations from 2018 to 2019?
Answer: 717474
Change in Product Mix and Technology Migration Because the price of wafers processed with different technologies varies significantly, the mix of wafers that we produce is among the primary factors that affect our revenues and profitability. The value of a wafer is determined principally by the complexity and performance of the processing technology used to produce the wafer, as well as by the yield and defect density. Production of devices with higher levels of functionality and performance, with better yields and lower defect density as well as with greater system-level integration requires better manufacturing expertise and generally commands higher wafer prices. The increase in price generally has more than offset associated increases in production cost once an appropriate economy of scale is reached. Prices for wafers of a given level of technology generally decline over the processing technology life cycle. As a result, we have continuously been migrating to increasingly sophisticated technologies to maintain the same level of profitability. We began our volume production with 65-nanometer and 40-nanometer technologies in 2006 and 2009, respectively. We introduced our 28-nanometer technology to customers in 2011 and started large-scale commercial production in 2014. Our 28nm and below technologies contributed approximately 17.1%, 15.2% and 11.3% of our foundry revenue in 2017, 2018 and 2019 respectively.

Years Ended December 31,

Process Technologies	2017	2018	2019

%	%	%

14 nanometers and under	0.9	2.6	0.0

28 nanometers	16.2	12.6	11.3

40 nanometers	28.4	25.3	23.1

65 nanometers	12.3	12.5	14.7

90 nanometers	4.9	8.3	13.6

0.11/0.13 micron	11.5	11.6	12.6

0.15/0.18 micron	12.4	13.7	13.1

0.25/0.35 micron	10.0	10.1	8.7

0.50 micron or higher	3.4	3.3	2.9

Total	100.0	100.0	100.0

Question: In which year were the 65-nanometer technology introduced by the company?
Answer: 2011
Change in Product Mix and Technology Migration Because the price of wafers processed with different technologies varies significantly, the mix of wafers that we produce is among the primary factors that affect our revenues and profitability. The value of a wafer is determined principally by the complexity and performance of the processing technology used to produce the wafer, as well as by the yield and defect density. Production of devices with higher levels of functionality and performance, with better yields and lower defect density as well as with greater system-level integration requires better manufacturing expertise and generally commands higher wafer prices. The increase in price generally has more than offset associated increases in production cost once an appropriate economy of scale is reached. Prices for wafers of a given level of technology generally decline over the processing technology life cycle. As a result, we have continuously been migrating to increasingly sophisticated technologies to maintain the same level of profitability. We began our volume production with 65-nanometer and 40-nanometer technologies in 2006 and 2009, respectively. We introduced our 28-nanometer technology to customers in 2011 and started large-scale commercial production in 2014. Our 28nm and below technologies contributed approximately 17.1%, 15.2% and 11.3% of our foundry revenue in 2017, 2018 and 2019 respectively.

Years Ended December 31,

Process Technologies	2017	2018	2019

%	%	%

14 nanometers and under	0.9	2.6	0.0

28 nanometers	16.2	12.6	11.3

40 nanometers	28.4	25.3	23.1

65 nanometers	12.3	12.5	14.7

90 nanometers	4.9	8.3	13.6

0.11/0.13 micron	11.5	11.6	12.6

0.15/0.18 micron	12.4	13.7	13.1

0.25/0.35 micron	10.0	10.1	8.7

0.50 micron or higher	3.4	3.3	2.9

Total	100.0	100.0	100.0

Question: What was the contribution of the 28nm and below technologies in 2019?
Answer: 11.3%
Change in Product Mix and Technology Migration Because the price of wafers processed with different technologies varies significantly, the mix of wafers that we produce is among the primary factors that affect our revenues and profitability. The value of a wafer is determined principally by the complexity and performance of the processing technology used to produce the wafer, as well as by the yield and defect density. Production of devices with higher levels of functionality and performance, with better yields and lower defect density as well as with greater system-level integration requires better manufacturing expertise and generally commands higher wafer prices. The increase in price generally has more than offset associated increases in production cost once an appropriate economy of scale is reached. Prices for wafers of a given level of technology generally decline over the processing technology life cycle. As a result, we have continuously been migrating to increasingly sophisticated technologies to maintain the same level of profitability. We began our volume production with 65-nanometer and 40-nanometer technologies in 2006 and 2009, respectively. We introduced our 28-nanometer technology to customers in 2011 and started large-scale commercial production in 2014. Our 28nm and below technologies contributed approximately 17.1%, 15.2% and 11.3% of our foundry revenue in 2017, 2018 and 2019 respectively.

Years Ended December 31,

Process Technologies	2017	2018	2019

%	%	%

14 nanometers and under	0.9	2.6	0.0

28 nanometers	16.2	12.6	11.3

40 nanometers	28.4	25.3	23.1

65 nanometers	12.3	12.5	14.7

90 nanometers	4.9	8.3	13.6

0.11/0.13 micron	11.5	11.6	12.6

0.15/0.18 micron	12.4	13.7	13.1

0.25/0.35 micron	10.0	10.1	8.7

0.50 micron or higher	3.4	3.3	2.9

Total	100.0	100.0	100.0

Question: What was the percentage of 14 nanometers and under in 2017?
Answer: 0.9
Change in Product Mix and Technology Migration Because the price of wafers processed with different technologies varies significantly, the mix of wafers that we produce is among the primary factors that affect our revenues and profitability. The value of a wafer is determined principally by the complexity and performance of the processing technology used to produce the wafer, as well as by the yield and defect density. Production of devices with higher levels of functionality and performance, with better yields and lower defect density as well as with greater system-level integration requires better manufacturing expertise and generally commands higher wafer prices. The increase in price generally has more than offset associated increases in production cost once an appropriate economy of scale is reached. Prices for wafers of a given level of technology generally decline over the processing technology life cycle. As a result, we have continuously been migrating to increasingly sophisticated technologies to maintain the same level of profitability. We began our volume production with 65-nanometer and 40-nanometer technologies in 2006 and 2009, respectively. We introduced our 28-nanometer technology to customers in 2011 and started large-scale commercial production in 2014. Our 28nm and below technologies contributed approximately 17.1%, 15.2% and 11.3% of our foundry revenue in 2017, 2018 and 2019 respectively.

Years Ended December 31,

Process Technologies	2017	2018	2019

%	%	%

14 nanometers and under	0.9	2.6	0.0

28 nanometers	16.2	12.6	11.3

40 nanometers	28.4	25.3	23.1

65 nanometers	12.3	12.5	14.7

90 nanometers	4.9	8.3	13.6

0.11/0.13 micron	11.5	11.6	12.6

0.15/0.18 micron	12.4	13.7	13.1

0.25/0.35 micron	10.0	10.1	8.7

0.50 micron or higher	3.4	3.3	2.9

Total	100.0	100.0	100.0

Question: What is the increase / (decrease) in 28 nanometers from 2018 to 2019?
Answer: -1.3
Change in Product Mix and Technology Migration Because the price of wafers processed with different technologies varies significantly, the mix of wafers that we produce is among the primary factors that affect our revenues and profitability. The value of a wafer is determined principally by the complexity and performance of the processing technology used to produce the wafer, as well as by the yield and defect density. Production of devices with higher levels of functionality and performance, with better yields and lower defect density as well as with greater system-level integration requires better manufacturing expertise and generally commands higher wafer prices. The increase in price generally has more than offset associated increases in production cost once an appropriate economy of scale is reached. Prices for wafers of a given level of technology generally decline over the processing technology life cycle. As a result, we have continuously been migrating to increasingly sophisticated technologies to maintain the same level of profitability. We began our volume production with 65-nanometer and 40-nanometer technologies in 2006 and 2009, respectively. We introduced our 28-nanometer technology to customers in 2011 and started large-scale commercial production in 2014. Our 28nm and below technologies contributed approximately 17.1%, 15.2% and 11.3% of our foundry revenue in 2017, 2018 and 2019 respectively.

Years Ended December 31,

Process Technologies	2017	2018	2019

%	%	%

14 nanometers and under	0.9	2.6	0.0

28 nanometers	16.2	12.6	11.3

40 nanometers	28.4	25.3	23.1

65 nanometers	12.3	12.5	14.7

90 nanometers	4.9	8.3	13.6

0.11/0.13 micron	11.5	11.6	12.6

0.15/0.18 micron	12.4	13.7	13.1

0.25/0.35 micron	10.0	10.1	8.7

0.50 micron or higher	3.4	3.3	2.9

Total	100.0	100.0	100.0

Question: What was the average of 40 nanometers?
Answer: 25.6
Change in Product Mix and Technology Migration Because the price of wafers processed with different technologies varies significantly, the mix of wafers that we produce is among the primary factors that affect our revenues and profitability. The value of a wafer is determined principally by the complexity and performance of the processing technology used to produce the wafer, as well as by the yield and defect density. Production of devices with higher levels of functionality and performance, with better yields and lower defect density as well as with greater system-level integration requires better manufacturing expertise and generally commands higher wafer prices. The increase in price generally has more than offset associated increases in production cost once an appropriate economy of scale is reached. Prices for wafers of a given level of technology generally decline over the processing technology life cycle. As a result, we have continuously been migrating to increasingly sophisticated technologies to maintain the same level of profitability. We began our volume production with 65-nanometer and 40-nanometer technologies in 2006 and 2009, respectively. We introduced our 28-nanometer technology to customers in 2011 and started large-scale commercial production in 2014. Our 28nm and below technologies contributed approximately 17.1%, 15.2% and 11.3% of our foundry revenue in 2017, 2018 and 2019 respectively.

Years Ended December 31,

Process Technologies	2017	2018	2019

%	%	%

14 nanometers and under	0.9	2.6	0.0

28 nanometers	16.2	12.6	11.3

40 nanometers	28.4	25.3	23.1

65 nanometers	12.3	12.5	14.7

90 nanometers	4.9	8.3	13.6

0.11/0.13 micron	11.5	11.6	12.6

0.15/0.18 micron	12.4	13.7	13.1

0.25/0.35 micron	10.0	10.1	8.7

0.50 micron or higher	3.4	3.3	2.9

Total	100.0	100.0	100.0

Question: What percentage of total was 90 nanometers in 2019?
Answer: 13.6
Expenditure on R&D TCS Innovation Labs are located in India and other parts of the world. These R&D centers, as certified by Department of Scientific & Industrial Research (DSIR) function from Pune, Chennai, Bengaluru, Delhi- NCR, Hyderabad, Kolkata and Mumbai. Expenditure incurred in the R&D centers and innovation centers during FY 2019 and FY 2018 are given below:

Expenditure on R&D and innovation	Unconsolidated	Consolidated

FY 2019	FY 2018	FY 2019	FY 2018

a. Capital	2	-	2	-

b. Recurring	303	295	306	298

c. Total R&D expenditure (a+b)	305	295	308	298

d. Innovation center expenditure	1,285	1,079	1,352	1,202

e. Total R&D and innovation expenditure (c+d)	1,590	1,374	1,660	1,500

f. R&D and innovation expenditure as a percentage of total turnover	1.3%	1.4%	1.1%	1.2%

Question: What does the table show?
Answer: Expenditure incurred in the R&D centers and innovation centers during FY 2019 and FY 2018
Expenditure on R&D TCS Innovation Labs are located in India and other parts of the world. These R&D centers, as certified by Department of Scientific & Industrial Research (DSIR) function from Pune, Chennai, Bengaluru, Delhi- NCR, Hyderabad, Kolkata and Mumbai. Expenditure incurred in the R&D centers and innovation centers during FY 2019 and FY 2018 are given below:

Expenditure on R&D and innovation	Unconsolidated	Consolidated

FY 2019	FY 2018	FY 2019	FY 2018

a. Capital	2	-	2	-

b. Recurring	303	295	306	298

c. Total R&D expenditure (a+b)	305	295	308	298

d. Innovation center expenditure	1,285	1,079	1,352	1,202

e. Total R&D and innovation expenditure (c+d)	1,590	1,374	1,660	1,500

f. R&D and innovation expenditure as a percentage of total turnover	1.3%	1.4%	1.1%	1.2%

Question: What body certifies the R&D centers?
Answer: Department of Scientific & Industrial Research (DSIR)
Expenditure on R&D TCS Innovation Labs are located in India and other parts of the world. These R&D centers, as certified by Department of Scientific & Industrial Research (DSIR) function from Pune, Chennai, Bengaluru, Delhi- NCR, Hyderabad, Kolkata and Mumbai. Expenditure incurred in the R&D centers and innovation centers during FY 2019 and FY 2018 are given below:

Expenditure on R&D and innovation	Unconsolidated	Consolidated

FY 2019	FY 2018	FY 2019	FY 2018

a. Capital	2	-	2	-

b. Recurring	303	295	306	298

c. Total R&D expenditure (a+b)	305	295	308	298

d. Innovation center expenditure	1,285	1,079	1,352	1,202

e. Total R&D and innovation expenditure (c+d)	1,590	1,374	1,660	1,500

f. R&D and innovation expenditure as a percentage of total turnover	1.3%	1.4%	1.1%	1.2%

Question: Where do the R&D centers operate in India?
Answer: Pune, Chennai, Bengaluru, Delhi- NCR, Hyderabad, Kolkata and Mumbai
Expenditure on R&D TCS Innovation Labs are located in India and other parts of the world. These R&D centers, as certified by Department of Scientific & Industrial Research (DSIR) function from Pune, Chennai, Bengaluru, Delhi- NCR, Hyderabad, Kolkata and Mumbai. Expenditure incurred in the R&D centers and innovation centers during FY 2019 and FY 2018 are given below:

Expenditure on R&D and innovation	Unconsolidated	Consolidated

FY 2019	FY 2018	FY 2019	FY 2018

a. Capital	2	-	2	-

b. Recurring	303	295	306	298

c. Total R&D expenditure (a+b)	305	295	308	298

d. Innovation center expenditure	1,285	1,079	1,352	1,202

e. Total R&D and innovation expenditure (c+d)	1,590	1,374	1,660	1,500

f. R&D and innovation expenditure as a percentage of total turnover	1.3%	1.4%	1.1%	1.2%

Question: What is the change in consolidated total R&D expenditure from FY 2018 to FY 2019?
Answer: 10
Expenditure on R&D TCS Innovation Labs are located in India and other parts of the world. These R&D centers, as certified by Department of Scientific & Industrial Research (DSIR) function from Pune, Chennai, Bengaluru, Delhi- NCR, Hyderabad, Kolkata and Mumbai. Expenditure incurred in the R&D centers and innovation centers during FY 2019 and FY 2018 are given below:

Expenditure on R&D and innovation	Unconsolidated	Consolidated

FY 2019	FY 2018	FY 2019	FY 2018

a. Capital	2	-	2	-

b. Recurring	303	295	306	298

c. Total R&D expenditure (a+b)	305	295	308	298

d. Innovation center expenditure	1,285	1,079	1,352	1,202

e. Total R&D and innovation expenditure (c+d)	1,590	1,374	1,660	1,500

f. R&D and innovation expenditure as a percentage of total turnover	1.3%	1.4%	1.1%	1.2%

Question: What is the change in consolidated Capital Expenditure on R&D and innovation between FY 2018 and FY 2019?
Answer: 2
Expenditure on R&D TCS Innovation Labs are located in India and other parts of the world. These R&D centers, as certified by Department of Scientific & Industrial Research (DSIR) function from Pune, Chennai, Bengaluru, Delhi- NCR, Hyderabad, Kolkata and Mumbai. Expenditure incurred in the R&D centers and innovation centers during FY 2019 and FY 2018 are given below:

Expenditure on R&D and innovation	Unconsolidated	Consolidated

FY 2019	FY 2018	FY 2019	FY 2018

a. Capital	2	-	2	-

b. Recurring	303	295	306	298

c. Total R&D expenditure (a+b)	305	295	308	298

d. Innovation center expenditure	1,285	1,079	1,352	1,202

e. Total R&D and innovation expenditure (c+d)	1,590	1,374	1,660	1,500

f. R&D and innovation expenditure as a percentage of total turnover	1.3%	1.4%	1.1%	1.2%

Question: What is the percentage change for consolidated Innovation center expenditure between FY 2018 and FY 2019?
Answer: 12.48