aveni-ai/aveni-bench-tat-qa huggingface dataset:
Cash flow Net cash flow from operating activities decreased by $4.8 million to $142.9 million from $147.7 million in the prior period. The small overall decrease was due to a $9.9 million reduction in the cashflow outflow on exceptional items, a $7.0 million improved use of working capital within the business, both being offset by an increase in overheads, primarily in relation to Sales and Marketing expenses. Unlevered free cashflow decreased by $15.8 million to $123.8 million from $139.6 million in the prior-period representing the reduction in net cash flow from operating activities adjusted for the cashflow impact of exceptional items. 1 Restated for the adoption of IFRS 15 and change in accounting policy in respect of research and development expenditure tax credit scheme (“RDEC”) and provision for interest on uncertain tax positions, as explained in note 2 of the Financial Statements 2 Unlevered free cash flow is also represented by the sum of the marked rows and has been presented to enhance understanding of the Group’s cash generation capability 3 Excludes non-cash movements on exceptional items

FY19	FY181

$M	$M

Cash EBITDA2	167.9	199.2

Net deferral of revenue	(49.7)	(129.6)

Net deferral of expenses	0.9	8.4

Foreign exchange	1.5	(8.1)

Depreciation	(11.6)	(11.6)

Adjusted operating profit	109.0	58.3

Net deferral of revenue	49.7	129.6

Net deferral of expenses	(0.9)	(8.4)

Exceptional items 3	(3.1)	(13.0)

Depreciation	11.6	11.6

Foreign exchange	(1.5)	8.1

Change in working capital 2	(5.2)	(12.2)

Corporation tax paid 2	(16.7)	(26.3)

Net cash flow from operating activities	142.9	147.7

Exceptional items 3	3.1	13.0

Net capital expenditure 2	(22.2)	(21.1)

Unlevered free cash flow	123.8	139.6

Question: What was the change in adjusted operating profit in 2019 from 2018?
Answer: 50.7
Cash flow Net cash flow from operating activities decreased by $4.8 million to $142.9 million from $147.7 million in the prior period. The small overall decrease was due to a $9.9 million reduction in the cashflow outflow on exceptional items, a $7.0 million improved use of working capital within the business, both being offset by an increase in overheads, primarily in relation to Sales and Marketing expenses. Unlevered free cashflow decreased by $15.8 million to $123.8 million from $139.6 million in the prior-period representing the reduction in net cash flow from operating activities adjusted for the cashflow impact of exceptional items. 1 Restated for the adoption of IFRS 15 and change in accounting policy in respect of research and development expenditure tax credit scheme (“RDEC”) and provision for interest on uncertain tax positions, as explained in note 2 of the Financial Statements 2 Unlevered free cash flow is also represented by the sum of the marked rows and has been presented to enhance understanding of the Group’s cash generation capability 3 Excludes non-cash movements on exceptional items

FY19	FY181

$M	$M

Cash EBITDA2	167.9	199.2

Net deferral of revenue	(49.7)	(129.6)

Net deferral of expenses	0.9	8.4

Foreign exchange	1.5	(8.1)

Depreciation	(11.6)	(11.6)

Adjusted operating profit	109.0	58.3

Net deferral of revenue	49.7	129.6

Net deferral of expenses	(0.9)	(8.4)

Exceptional items 3	(3.1)	(13.0)

Depreciation	11.6	11.6

Foreign exchange	(1.5)	8.1

Change in working capital 2	(5.2)	(12.2)

Corporation tax paid 2	(16.7)	(26.3)

Net cash flow from operating activities	142.9	147.7

Exceptional items 3	3.1	13.0

Net capital expenditure 2	(22.2)	(21.1)

Unlevered free cash flow	123.8	139.6

Question: What was the percentage change in adjusted operating profit in 2019 from 2018?
Answer: 86.96
Share-based Compensation Expense The following table summarizes total compensation costs recognized for share-based payments during the years ended December 31, 2019, 2018 and 2017: Income tax benefits related to share-based compensation of approximately $1.8 million, $1.3 million and $1.1 million were recorded for the years ended December 31, 2019, 2018 and 2017, respectively. Share-based compensation expense is included in “selling, general and administrative expenses” in the accompanying consolidated statements of operations. As of December 31, 2019, total unrecognized compensation cost related to non-vested RSAs and PSAs was $10.6 million and will be recognized over a weighted-average period of approximately 1.7 years.

Year Ended December 31,

(In thousands)	2019	2018	2017

Restricted stock	$ 4,013	$ 3,249	$ 1,986

Performance shares	2,823	1,870	780

Total	$ 6,836	$ 5,119	$ 2,766

Question: What was the income tax benefit related to share-based compensation in 2019?
Answer: $1.8 million
Share-based Compensation Expense The following table summarizes total compensation costs recognized for share-based payments during the years ended December 31, 2019, 2018 and 2017: Income tax benefits related to share-based compensation of approximately $1.8 million, $1.3 million and $1.1 million were recorded for the years ended December 31, 2019, 2018 and 2017, respectively. Share-based compensation expense is included in “selling, general and administrative expenses” in the accompanying consolidated statements of operations. As of December 31, 2019, total unrecognized compensation cost related to non-vested RSAs and PSAs was $10.6 million and will be recognized over a weighted-average period of approximately 1.7 years.

Year Ended December 31,

(In thousands)	2019	2018	2017

Restricted stock	$ 4,013	$ 3,249	$ 1,986

Performance shares	2,823	1,870	780

Total	$ 6,836	$ 5,119	$ 2,766

Question: What is the Restricted stock in 2019?
Answer: $ 4,013
Share-based Compensation Expense The following table summarizes total compensation costs recognized for share-based payments during the years ended December 31, 2019, 2018 and 2017: Income tax benefits related to share-based compensation of approximately $1.8 million, $1.3 million and $1.1 million were recorded for the years ended December 31, 2019, 2018 and 2017, respectively. Share-based compensation expense is included in “selling, general and administrative expenses” in the accompanying consolidated statements of operations. As of December 31, 2019, total unrecognized compensation cost related to non-vested RSAs and PSAs was $10.6 million and will be recognized over a weighted-average period of approximately 1.7 years.

Year Ended December 31,

(In thousands)	2019	2018	2017

Restricted stock	$ 4,013	$ 3,249	$ 1,986

Performance shares	2,823	1,870	780

Total	$ 6,836	$ 5,119	$ 2,766

Question: What was the total unrecognized compensation cost related to non-vested RSAs and PSAs in 2019?
Answer: $10.6 million
Share-based Compensation Expense The following table summarizes total compensation costs recognized for share-based payments during the years ended December 31, 2019, 2018 and 2017: Income tax benefits related to share-based compensation of approximately $1.8 million, $1.3 million and $1.1 million were recorded for the years ended December 31, 2019, 2018 and 2017, respectively. Share-based compensation expense is included in “selling, general and administrative expenses” in the accompanying consolidated statements of operations. As of December 31, 2019, total unrecognized compensation cost related to non-vested RSAs and PSAs was $10.6 million and will be recognized over a weighted-average period of approximately 1.7 years.

Year Ended December 31,

(In thousands)	2019	2018	2017

Restricted stock	$ 4,013	$ 3,249	$ 1,986

Performance shares	2,823	1,870	780

Total	$ 6,836	$ 5,119	$ 2,766

Question: What was the average restricted stock for 2017-2019?
Answer: 3082.67
Share-based Compensation Expense The following table summarizes total compensation costs recognized for share-based payments during the years ended December 31, 2019, 2018 and 2017: Income tax benefits related to share-based compensation of approximately $1.8 million, $1.3 million and $1.1 million were recorded for the years ended December 31, 2019, 2018 and 2017, respectively. Share-based compensation expense is included in “selling, general and administrative expenses” in the accompanying consolidated statements of operations. As of December 31, 2019, total unrecognized compensation cost related to non-vested RSAs and PSAs was $10.6 million and will be recognized over a weighted-average period of approximately 1.7 years.

Year Ended December 31,

(In thousands)	2019	2018	2017

Restricted stock	$ 4,013	$ 3,249	$ 1,986

Performance shares	2,823	1,870	780

Total	$ 6,836	$ 5,119	$ 2,766

Question: What was the increase / (decrease) in the performance shares from 2018 to 2019?
Answer: 953
Share-based Compensation Expense The following table summarizes total compensation costs recognized for share-based payments during the years ended December 31, 2019, 2018 and 2017: Income tax benefits related to share-based compensation of approximately $1.8 million, $1.3 million and $1.1 million were recorded for the years ended December 31, 2019, 2018 and 2017, respectively. Share-based compensation expense is included in “selling, general and administrative expenses” in the accompanying consolidated statements of operations. As of December 31, 2019, total unrecognized compensation cost related to non-vested RSAs and PSAs was $10.6 million and will be recognized over a weighted-average period of approximately 1.7 years.

Year Ended December 31,

(In thousands)	2019	2018	2017

Restricted stock	$ 4,013	$ 3,249	$ 1,986

Performance shares	2,823	1,870	780

Total	$ 6,836	$ 5,119	$ 2,766

Question: What was the average performance shares for 2017-2019?
Answer: 1824.33
4. PREPAID EXPENSES Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands): Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands): Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands): In 2018, we recorded impairment charges of approximately$0.4 million related to prepaid licenses and production tooling as a result of the restructuring of our operations. These charges are included in “Restructuring expenses” in the accompanying statements of comprehensive loss (see Note 15).

2019	2018

Prepaid services	$221	$252

Prepaid bonds for German statutory costs	188	199

Prepaid insurance	62	19

Prepaid licenses, software tools and support	17	51

Other prepaid expenses	17	17

$505	$538

Question: What is the content of Note 4 about?
Answer: Prepaid Expenses
4. PREPAID EXPENSES Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands): Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands): Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands): In 2018, we recorded impairment charges of approximately$0.4 million related to prepaid licenses and production tooling as a result of the restructuring of our operations. These charges are included in “Restructuring expenses” in the accompanying statements of comprehensive loss (see Note 15).

2019	2018

Prepaid services	$221	$252

Prepaid bonds for German statutory costs	188	199

Prepaid insurance	62	19

Prepaid licenses, software tools and support	17	51

Other prepaid expenses	17	17

$505	$538

Question: Where are the impairment charges related to prepaid licenses and production tooling included under?
Answer: Restructuring expenses
4. PREPAID EXPENSES Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands): Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands): Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands): In 2018, we recorded impairment charges of approximately$0.4 million related to prepaid licenses and production tooling as a result of the restructuring of our operations. These charges are included in “Restructuring expenses” in the accompanying statements of comprehensive loss (see Note 15).

2019	2018

Prepaid services	$221	$252

Prepaid bonds for German statutory costs	188	199

Prepaid insurance	62	19

Prepaid licenses, software tools and support	17	51

Other prepaid expenses	17	17

$505	$538

Question: Where is there more information about the restructuring expenses?
Answer: statements of comprehensive loss (see Note 15).
4. PREPAID EXPENSES Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands): Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands): Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands): In 2018, we recorded impairment charges of approximately$0.4 million related to prepaid licenses and production tooling as a result of the restructuring of our operations. These charges are included in “Restructuring expenses” in the accompanying statements of comprehensive loss (see Note 15).

2019	2018

Prepaid services	$221	$252

Prepaid bonds for German statutory costs	188	199

Prepaid insurance	62	19

Prepaid licenses, software tools and support	17	51

Other prepaid expenses	17	17

$505	$538

Question: Which are the top 2 prepaid expenses for 2019?
Answer: Prepaid services; Prepaid bonds for German statutory costs
4. PREPAID EXPENSES Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands): Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands): Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands): In 2018, we recorded impairment charges of approximately$0.4 million related to prepaid licenses and production tooling as a result of the restructuring of our operations. These charges are included in “Restructuring expenses” in the accompanying statements of comprehensive loss (see Note 15).

2019	2018

Prepaid services	$221	$252

Prepaid bonds for German statutory costs	188	199

Prepaid insurance	62	19

Prepaid licenses, software tools and support	17	51

Other prepaid expenses	17	17

$505	$538

Question: What is the total sum of the top 3 prepaid expenses in 2018?
Answer: 502
4. PREPAID EXPENSES Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands): Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands): Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands): In 2018, we recorded impairment charges of approximately$0.4 million related to prepaid licenses and production tooling as a result of the restructuring of our operations. These charges are included in “Restructuring expenses” in the accompanying statements of comprehensive loss (see Note 15).

2019	2018

Prepaid services	$221	$252

Prepaid bonds for German statutory costs	188	199

Prepaid insurance	62	19

Prepaid licenses, software tools and support	17	51

Other prepaid expenses	17	17

$505	$538

Question: What is the % change in the prepaid services amount from 2018 to 2019?
Answer: -12.3
Other Income (Expense), Net Interest expense decreased $54.7 million during fiscal 2019 as compared to fiscal 2018, primarily due to elimination of the non-recourse residential financing obligations in connection with the sale of the Residential Lease Portfolio in November 2018, as well as the elimination of the sales-leaseback financing obligations in connection with the sale of the commercial sale-leaseback portfolio during the first and second quarters of fiscal 2019. Interest expense increased $17.7 million in fiscal 2018 as compared to fiscal 2017 primarily due to new debt and new commercial sale-leaseback arrangements. Other income increased by $119.4 million during fiscal 2019 as compared to fiscal 2018, primarily due to a $158.3 million gain on an equity investment with readily determinable fair value in fiscal 2019, as compared to a loss of $6.4 million in fiscal 2018. Additionally, gain on sale of equity investments during fiscal 2019 was $17.7 million, compared to $54.2 million in fiscal 2018. Other income increased by $143.0 million in fiscal 2018 as compared to fiscal 2017. The change is primarily due to a $54.2 million gain on the sale of our equity method investments in fiscal 2018, a $73.0 million impairment charge in fiscal 2017 in our 8point3 Energy Partners LP equity investment balance due to the adoption of ASC 606 which materially increased the investment balance and consequently, led to the recognition of an other-than-temporary impairment in the first quarter of fiscal 2017.

Fiscal Year

(In thousands, except percentages)	2019	2018	2017

Interest income	$2,702	$3,057	$2,100

Interest expense	(53,353)	(108,011)	(90,288)

Other Income (expense):

Other, net	174,734	55,314	(87,645)

Other income (expense), net	$124,083	$(49,640)	$(175,833)

As a percentage of revenue	7%	(3)%	(10)%

Question: How much did interest expense change from 2018 to 2019?
Answer: Decreased $54.7 million
Other Income (Expense), Net Interest expense decreased $54.7 million during fiscal 2019 as compared to fiscal 2018, primarily due to elimination of the non-recourse residential financing obligations in connection with the sale of the Residential Lease Portfolio in November 2018, as well as the elimination of the sales-leaseback financing obligations in connection with the sale of the commercial sale-leaseback portfolio during the first and second quarters of fiscal 2019. Interest expense increased $17.7 million in fiscal 2018 as compared to fiscal 2017 primarily due to new debt and new commercial sale-leaseback arrangements. Other income increased by $119.4 million during fiscal 2019 as compared to fiscal 2018, primarily due to a $158.3 million gain on an equity investment with readily determinable fair value in fiscal 2019, as compared to a loss of $6.4 million in fiscal 2018. Additionally, gain on sale of equity investments during fiscal 2019 was $17.7 million, compared to $54.2 million in fiscal 2018. Other income increased by $143.0 million in fiscal 2018 as compared to fiscal 2017. The change is primarily due to a $54.2 million gain on the sale of our equity method investments in fiscal 2018, a $73.0 million impairment charge in fiscal 2017 in our 8point3 Energy Partners LP equity investment balance due to the adoption of ASC 606 which materially increased the investment balance and consequently, led to the recognition of an other-than-temporary impairment in the first quarter of fiscal 2017.

Fiscal Year

(In thousands, except percentages)	2019	2018	2017

Interest income	$2,702	$3,057	$2,100

Interest expense	(53,353)	(108,011)	(90,288)

Other Income (expense):

Other, net	174,734	55,314	(87,645)

Other income (expense), net	$124,083	$(49,640)	$(175,833)

As a percentage of revenue	7%	(3)%	(10)%

Question: What accounts for the change in interest expense from 2017 to 2018?
Answer: Due to new debt and new commercial sale-leaseback arrangements.
Other Income (Expense), Net Interest expense decreased $54.7 million during fiscal 2019 as compared to fiscal 2018, primarily due to elimination of the non-recourse residential financing obligations in connection with the sale of the Residential Lease Portfolio in November 2018, as well as the elimination of the sales-leaseback financing obligations in connection with the sale of the commercial sale-leaseback portfolio during the first and second quarters of fiscal 2019. Interest expense increased $17.7 million in fiscal 2018 as compared to fiscal 2017 primarily due to new debt and new commercial sale-leaseback arrangements. Other income increased by $119.4 million during fiscal 2019 as compared to fiscal 2018, primarily due to a $158.3 million gain on an equity investment with readily determinable fair value in fiscal 2019, as compared to a loss of $6.4 million in fiscal 2018. Additionally, gain on sale of equity investments during fiscal 2019 was $17.7 million, compared to $54.2 million in fiscal 2018. Other income increased by $143.0 million in fiscal 2018 as compared to fiscal 2017. The change is primarily due to a $54.2 million gain on the sale of our equity method investments in fiscal 2018, a $73.0 million impairment charge in fiscal 2017 in our 8point3 Energy Partners LP equity investment balance due to the adoption of ASC 606 which materially increased the investment balance and consequently, led to the recognition of an other-than-temporary impairment in the first quarter of fiscal 2017.

Fiscal Year

(In thousands, except percentages)	2019	2018	2017

Interest income	$2,702	$3,057	$2,100

Interest expense	(53,353)	(108,011)	(90,288)

Other Income (expense):

Other, net	174,734	55,314	(87,645)

Other income (expense), net	$124,083	$(49,640)	$(175,833)

As a percentage of revenue	7%	(3)%	(10)%

Question: What was the reason for the change in other income from 2018 to 2019?
Answer: Due to a $158.3 million gain on an equity investment with readily determinable fair value in fiscal 2019
Other Income (Expense), Net Interest expense decreased $54.7 million during fiscal 2019 as compared to fiscal 2018, primarily due to elimination of the non-recourse residential financing obligations in connection with the sale of the Residential Lease Portfolio in November 2018, as well as the elimination of the sales-leaseback financing obligations in connection with the sale of the commercial sale-leaseback portfolio during the first and second quarters of fiscal 2019. Interest expense increased $17.7 million in fiscal 2018 as compared to fiscal 2017 primarily due to new debt and new commercial sale-leaseback arrangements. Other income increased by $119.4 million during fiscal 2019 as compared to fiscal 2018, primarily due to a $158.3 million gain on an equity investment with readily determinable fair value in fiscal 2019, as compared to a loss of $6.4 million in fiscal 2018. Additionally, gain on sale of equity investments during fiscal 2019 was $17.7 million, compared to $54.2 million in fiscal 2018. Other income increased by $143.0 million in fiscal 2018 as compared to fiscal 2017. The change is primarily due to a $54.2 million gain on the sale of our equity method investments in fiscal 2018, a $73.0 million impairment charge in fiscal 2017 in our 8point3 Energy Partners LP equity investment balance due to the adoption of ASC 606 which materially increased the investment balance and consequently, led to the recognition of an other-than-temporary impairment in the first quarter of fiscal 2017.

Fiscal Year

(In thousands, except percentages)	2019	2018	2017

Interest income	$2,702	$3,057	$2,100

Interest expense	(53,353)	(108,011)	(90,288)

Other Income (expense):

Other, net	174,734	55,314	(87,645)

Other income (expense), net	$124,083	$(49,640)	$(175,833)

As a percentage of revenue	7%	(3)%	(10)%

Question: Which year has the lowest interest income?
Answer: 2017