aveni-ai/aveni-bench-tat-qa huggingface dataset:
Presentation of Derivative Gains (Losses) from Economic Hedges of Forecasted Cash Flows in Segment Results Derivatives used to manage commodity price risk and foreign currency risk are not designated for hedge accounting treatment. We believe these derivatives provide economic hedges of certain forecasted transactions. As such, these derivatives are generally recognized at fair market value with realized and unrealized gains and losses recognized in general corporate expenses. The gains and losses are subsequently recognized in the operating results of the reporting segments in the period in which the underlying transaction being economically hedged is included in earnings. In the event that management determines a particular derivative entered into as an economic hedge of a forecasted commodity purchase has ceased to function as an economic hedge, we cease recognizing further gains and losses on such derivatives in corporate expense and begin recognizing such gains and losses within segment operating results, immediately. The following table presents the net derivative gains (losses) from economic hedges of forecasted commodity consumption and the foreign currency risk of certain forecasted transactions associated with continuing operations, under this methodology: As of May 26, 2019, the cumulative amount of net derivative gains from economic hedges that had been recognized in general corporate expenses and not yet allocated to reporting segments was $1.4 million. This amount reflected net gains of $1.0 million incurred during the fiscal year ended May 26, 2019, as well as net gains of $0.4 million incurred prior to fiscal 2019. Based on our forecasts of the timing of recognition of the underlying hedged items, we expect to reclassify to segment operating results gains of $0.9 million in fiscal 2020 and $0.5 million in fiscal 2021 and thereafter.

Fiscal Years Ended

($ in millions)	May 26, 2019	May 27, 2018	May 28, 2017

Net derivative gains (losses) incurred	$(3.6)	$(0.9)	$0.6

Less: Net derivative gains (losses) allocated to reporting segments	(1.8)	(7.1)	5.7

Net derivative gains (losses) recognized in general corporate expenses	$(1.8)	$6.2	$(5.1)

Net derivative gains (losses) allocated to Grocery & Snacks	$(2.1)	$0.2	$3.4

Net derivative gains (losses) allocated to Refrigerated & Frozen	(1.1)	(0.3)	0.8

Net derivative gains (losses) allocated to International Foods .	2.8	(6.9)	1.6

Net derivative losses allocated to Foodservice .	(0.6)	(0.1)	—

Net derivative losses allocated to Pinnacle Foods	(0.8)	—	—

Net derivative losses allocated to Commercial .	—	—	(0.1)

Net derivative gains (losses) included in segment operating profit .	$(1.8)	$(7.1)	$5.7

Question: What is the ratio of net derivative gains in segment operating profit in the fiscal year 2017 to expected operating result gains in the fiscal year 2020?
Answer: 6.33
Other Income (Expense), Net Additional information relating to Other income (expense), net is as follows: nm -not meaningful The change in Other income (expense), net during the year ended December 31, 2019, compared to the similar period in 2018, was primarily driven by early debt redemption costs of $3.6 billion recorded during 2019, compared to $725 million recorded during 2018 (see “Special Items”) as well as pension and benefit charges of $126 million recorded in 2019, compared with pension and benefit credits of $2.1 billion recorded in 2018 (see “Special Items”).

(dollars in millions) Increase/ (Decrease)	Increase/ (Decrease)

Years Ended December 31,	2019	2018	(dollars in millions)	2019 vs. 2018

Interest income	$ 121	$ 94	$ 27	28.7%

Other components of net periodic benefit cost	627	3,068	(2,441)	(79.6)

Early debt extinguishment costs	(3,604)	(725)	(2,879)	nm

Other, net	(44)	(73)	29	39.7

Total	$ (2,900)	$2,364	$ (5,264)	nm

Question: What was the pension and benefit charges in 2019?
Answer: $126 million
Other Income (Expense), Net Additional information relating to Other income (expense), net is as follows: nm -not meaningful The change in Other income (expense), net during the year ended December 31, 2019, compared to the similar period in 2018, was primarily driven by early debt redemption costs of $3.6 billion recorded during 2019, compared to $725 million recorded during 2018 (see “Special Items”) as well as pension and benefit charges of $126 million recorded in 2019, compared with pension and benefit credits of $2.1 billion recorded in 2018 (see “Special Items”).

(dollars in millions) Increase/ (Decrease)	Increase/ (Decrease)

Years Ended December 31,	2019	2018	(dollars in millions)	2019 vs. 2018

Interest income	$ 121	$ 94	$ 27	28.7%

Other components of net periodic benefit cost	627	3,068	(2,441)	(79.6)

Early debt extinguishment costs	(3,604)	(725)	(2,879)	nm

Other, net	(44)	(73)	29	39.7

Total	$ (2,900)	$2,364	$ (5,264)	nm

Question: What was the pension and benefit credits in 2018?
Answer: $2.1 billion
Other Income (Expense), Net Additional information relating to Other income (expense), net is as follows: nm -not meaningful The change in Other income (expense), net during the year ended December 31, 2019, compared to the similar period in 2018, was primarily driven by early debt redemption costs of $3.6 billion recorded during 2019, compared to $725 million recorded during 2018 (see “Special Items”) as well as pension and benefit charges of $126 million recorded in 2019, compared with pension and benefit credits of $2.1 billion recorded in 2018 (see “Special Items”).

(dollars in millions) Increase/ (Decrease)	Increase/ (Decrease)

Years Ended December 31,	2019	2018	(dollars in millions)	2019 vs. 2018

Interest income	$ 121	$ 94	$ 27	28.7%

Other components of net periodic benefit cost	627	3,068	(2,441)	(79.6)

Early debt extinguishment costs	(3,604)	(725)	(2,879)	nm

Other, net	(44)	(73)	29	39.7

Total	$ (2,900)	$2,364	$ (5,264)	nm

Question: What was the early debt redemption costs during 2019?
Answer: $3.6 billion
Other Income (Expense), Net Additional information relating to Other income (expense), net is as follows: nm -not meaningful The change in Other income (expense), net during the year ended December 31, 2019, compared to the similar period in 2018, was primarily driven by early debt redemption costs of $3.6 billion recorded during 2019, compared to $725 million recorded during 2018 (see “Special Items”) as well as pension and benefit charges of $126 million recorded in 2019, compared with pension and benefit credits of $2.1 billion recorded in 2018 (see “Special Items”).

(dollars in millions) Increase/ (Decrease)	Increase/ (Decrease)

Years Ended December 31,	2019	2018	(dollars in millions)	2019 vs. 2018

Interest income	$ 121	$ 94	$ 27	28.7%

Other components of net periodic benefit cost	627	3,068	(2,441)	(79.6)

Early debt extinguishment costs	(3,604)	(725)	(2,879)	nm

Other, net	(44)	(73)	29	39.7

Total	$ (2,900)	$2,364	$ (5,264)	nm

Question: What is the change in Interest income from 2018 to 2019?
Answer: 27
Other Income (Expense), Net Additional information relating to Other income (expense), net is as follows: nm -not meaningful The change in Other income (expense), net during the year ended December 31, 2019, compared to the similar period in 2018, was primarily driven by early debt redemption costs of $3.6 billion recorded during 2019, compared to $725 million recorded during 2018 (see “Special Items”) as well as pension and benefit charges of $126 million recorded in 2019, compared with pension and benefit credits of $2.1 billion recorded in 2018 (see “Special Items”).

(dollars in millions) Increase/ (Decrease)	Increase/ (Decrease)

Years Ended December 31,	2019	2018	(dollars in millions)	2019 vs. 2018

Interest income	$ 121	$ 94	$ 27	28.7%

Other components of net periodic benefit cost	627	3,068	(2,441)	(79.6)

Early debt extinguishment costs	(3,604)	(725)	(2,879)	nm

Other, net	(44)	(73)	29	39.7

Total	$ (2,900)	$2,364	$ (5,264)	nm

Question: What is the change in Other components of net periodic benefit cost from 2018 to 2019?
Answer: -2441
Other Income (Expense), Net Additional information relating to Other income (expense), net is as follows: nm -not meaningful The change in Other income (expense), net during the year ended December 31, 2019, compared to the similar period in 2018, was primarily driven by early debt redemption costs of $3.6 billion recorded during 2019, compared to $725 million recorded during 2018 (see “Special Items”) as well as pension and benefit charges of $126 million recorded in 2019, compared with pension and benefit credits of $2.1 billion recorded in 2018 (see “Special Items”).

(dollars in millions) Increase/ (Decrease)	Increase/ (Decrease)

Years Ended December 31,	2019	2018	(dollars in millions)	2019 vs. 2018

Interest income	$ 121	$ 94	$ 27	28.7%

Other components of net periodic benefit cost	627	3,068	(2,441)	(79.6)

Early debt extinguishment costs	(3,604)	(725)	(2,879)	nm

Other, net	(44)	(73)	29	39.7

Total	$ (2,900)	$2,364	$ (5,264)	nm

Question: What is the change in Early debt extinguishment costs from 2018 to 2019?
Answer: 2879
Geographic information The Group is domiciled in the UK and the following tables detail external revenue by location of customers, trade receivables and non-current assets (excluding deferred tax) by geographic area: Due to the large number of customers the Group serves, there are no individual customers whose revenue is greater than 10% of the Group’s total revenue in all periods presented in these financial statements.

2019	2018

Revenue	£m	£m

UK	349.9	324.9

Ireland	5.2	5.2

Total revenue	355.1	330.1

Question: What is the result of the Group serving a large number of customers?
Answer: no individual customers whose revenue is greater than 10% of the Group’s total revenue in all periods presented in these financial statements.
Geographic information The Group is domiciled in the UK and the following tables detail external revenue by location of customers, trade receivables and non-current assets (excluding deferred tax) by geographic area: Due to the large number of customers the Group serves, there are no individual customers whose revenue is greater than 10% of the Group’s total revenue in all periods presented in these financial statements.

2019	2018

Revenue	£m	£m

UK	349.9	324.9

Ireland	5.2	5.2

Total revenue	355.1	330.1

Question: How is external revenue detailed?
Answer: by location of customers, trade receivables and non-current assets (excluding deferred tax) by geographic area:
Geographic information The Group is domiciled in the UK and the following tables detail external revenue by location of customers, trade receivables and non-current assets (excluding deferred tax) by geographic area: Due to the large number of customers the Group serves, there are no individual customers whose revenue is greater than 10% of the Group’s total revenue in all periods presented in these financial statements.

2019	2018

Revenue	£m	£m

UK	349.9	324.9

Ireland	5.2	5.2

Total revenue	355.1	330.1

Question: What are the geographic areas in the table making up the total revenue?
Answer: UK; Ireland
Geographic information The Group is domiciled in the UK and the following tables detail external revenue by location of customers, trade receivables and non-current assets (excluding deferred tax) by geographic area: Due to the large number of customers the Group serves, there are no individual customers whose revenue is greater than 10% of the Group’s total revenue in all periods presented in these financial statements.

2019	2018

Revenue	£m	£m

UK	349.9	324.9

Ireland	5.2	5.2

Total revenue	355.1	330.1

Question: In which year was revenue in the UK larger?
Answer: 2019
Geographic information The Group is domiciled in the UK and the following tables detail external revenue by location of customers, trade receivables and non-current assets (excluding deferred tax) by geographic area: Due to the large number of customers the Group serves, there are no individual customers whose revenue is greater than 10% of the Group’s total revenue in all periods presented in these financial statements.

2019	2018

Revenue	£m	£m

UK	349.9	324.9

Ireland	5.2	5.2

Total revenue	355.1	330.1

Question: What was the change in revenue in Ireland in 2019 from 2018?
Answer: 0
Geographic information The Group is domiciled in the UK and the following tables detail external revenue by location of customers, trade receivables and non-current assets (excluding deferred tax) by geographic area: Due to the large number of customers the Group serves, there are no individual customers whose revenue is greater than 10% of the Group’s total revenue in all periods presented in these financial statements.

2019	2018

Revenue	£m	£m

UK	349.9	324.9

Ireland	5.2	5.2

Total revenue	355.1	330.1

Question: What was the percentage change in revenue in Ireland in 2019 from 2018?
Answer: 0
SUMMARY STATEMENTS OF FINANCIAL POSITION Note: (1) ‘Currency translation reserve’ relates mainly to the translation of the net assets of foreign subsidiaries, associates and joint ventures of the Group denominated mainly in Australian Dollar, Indian Rupee, Indonesian Rupiah, Philippine Peso, Thai Baht and United States Dollar. The Group’s financial position remains healthy. The Group’s financial position remains healthy. Total assets were stable with additions from the acquisitions of Videology assets and equity interest in Airtel Africa offset by the translation impact from a weaker Australian Dollar. Total liabilities increased on higher trade payables related to handset leasing and network investments. Total assets were stable with additions from the acquisitions of Videology assets and equity interest in Airtel Africa offset by the translation impact from a weaker Australian Dollar. Total liabilities increased on higher trade payables related to handset leasing and network investments. Currency translation losses increased mainly due to the weaker Australian Dollar and Indian Rupee against the Singapore Dollar from a year ago when translating the Group’s investments in Optus and Airtel.

As at 31 March

2019	2018

(S$ million)	(S$ million)

Current assets	7,078	6,759

Non-current assets	41,837	41,737

Total assets	48,915	48,496

Current liabilities	8,794	8,429

Non-current liabilities	10,311	10,355

Total liabilities	19,105	18,784

Net assets	29,810	29,712

Share capital	4,127	4,127

Retained earnings	27,513	27,269

Currency translation reserve (1)	(1,768)	(1,284)

Other reserves	(35)	(376)

Equity attributable to shareholders	29,838	29,737

Non-controlling interests and other reserve	(28)	(26)

Total equity	29,810	29,712

Question: What is the status of the group's financial position?
Answer: healthy
SUMMARY STATEMENTS OF FINANCIAL POSITION Note: (1) ‘Currency translation reserve’ relates mainly to the translation of the net assets of foreign subsidiaries, associates and joint ventures of the Group denominated mainly in Australian Dollar, Indian Rupee, Indonesian Rupiah, Philippine Peso, Thai Baht and United States Dollar. The Group’s financial position remains healthy. The Group’s financial position remains healthy. Total assets were stable with additions from the acquisitions of Videology assets and equity interest in Airtel Africa offset by the translation impact from a weaker Australian Dollar. Total liabilities increased on higher trade payables related to handset leasing and network investments. Total assets were stable with additions from the acquisitions of Videology assets and equity interest in Airtel Africa offset by the translation impact from a weaker Australian Dollar. Total liabilities increased on higher trade payables related to handset leasing and network investments. Currency translation losses increased mainly due to the weaker Australian Dollar and Indian Rupee against the Singapore Dollar from a year ago when translating the Group’s investments in Optus and Airtel.

As at 31 March

2019	2018

(S$ million)	(S$ million)

Current assets	7,078	6,759

Non-current assets	41,837	41,737

Total assets	48,915	48,496

Current liabilities	8,794	8,429

Non-current liabilities	10,311	10,355

Total liabilities	19,105	18,784

Net assets	29,810	29,712

Share capital	4,127	4,127

Retained earnings	27,513	27,269

Currency translation reserve (1)	(1,768)	(1,284)

Other reserves	(35)	(376)

Equity attributable to shareholders	29,838	29,737

Non-controlling interests and other reserve	(28)	(26)

Total equity	29,810	29,712

Question: Why did currency translation losses increase?
Answer: mainly due to the weaker Australian Dollar and Indian Rupee against the Singapore Dollar from a year ago when translating the Group’s investments in Optus and Airtel.
SUMMARY STATEMENTS OF FINANCIAL POSITION Note: (1) ‘Currency translation reserve’ relates mainly to the translation of the net assets of foreign subsidiaries, associates and joint ventures of the Group denominated mainly in Australian Dollar, Indian Rupee, Indonesian Rupiah, Philippine Peso, Thai Baht and United States Dollar. The Group’s financial position remains healthy. The Group’s financial position remains healthy. Total assets were stable with additions from the acquisitions of Videology assets and equity interest in Airtel Africa offset by the translation impact from a weaker Australian Dollar. Total liabilities increased on higher trade payables related to handset leasing and network investments. Total assets were stable with additions from the acquisitions of Videology assets and equity interest in Airtel Africa offset by the translation impact from a weaker Australian Dollar. Total liabilities increased on higher trade payables related to handset leasing and network investments. Currency translation losses increased mainly due to the weaker Australian Dollar and Indian Rupee against the Singapore Dollar from a year ago when translating the Group’s investments in Optus and Airtel.

As at 31 March

2019	2018

(S$ million)	(S$ million)

Current assets	7,078	6,759

Non-current assets	41,837	41,737

Total assets	48,915	48,496

Current liabilities	8,794	8,429

Non-current liabilities	10,311	10,355

Total liabilities	19,105	18,784

Net assets	29,810	29,712

Share capital	4,127	4,127

Retained earnings	27,513	27,269

Currency translation reserve (1)	(1,768)	(1,284)

Other reserves	(35)	(376)

Equity attributable to shareholders	29,838	29,737

Non-controlling interests and other reserve	(28)	(26)

Total equity	29,810	29,712

Question: What is currency translation reserve made up of?
Answer: relates mainly to the translation of the net assets of foreign subsidiaries, associates and joint ventures of the Group denominated mainly in Australian Dollar, Indian Rupee, Indonesian Rupiah, Philippine Peso, Thai Baht and United States Dollar
SUMMARY STATEMENTS OF FINANCIAL POSITION Note: (1) ‘Currency translation reserve’ relates mainly to the translation of the net assets of foreign subsidiaries, associates and joint ventures of the Group denominated mainly in Australian Dollar, Indian Rupee, Indonesian Rupiah, Philippine Peso, Thai Baht and United States Dollar. The Group’s financial position remains healthy. The Group’s financial position remains healthy. Total assets were stable with additions from the acquisitions of Videology assets and equity interest in Airtel Africa offset by the translation impact from a weaker Australian Dollar. Total liabilities increased on higher trade payables related to handset leasing and network investments. Total assets were stable with additions from the acquisitions of Videology assets and equity interest in Airtel Africa offset by the translation impact from a weaker Australian Dollar. Total liabilities increased on higher trade payables related to handset leasing and network investments. Currency translation losses increased mainly due to the weaker Australian Dollar and Indian Rupee against the Singapore Dollar from a year ago when translating the Group’s investments in Optus and Airtel.

As at 31 March

2019	2018

(S$ million)	(S$ million)

Current assets	7,078	6,759

Non-current assets	41,837	41,737

Total assets	48,915	48,496

Current liabilities	8,794	8,429

Non-current liabilities	10,311	10,355

Total liabilities	19,105	18,784

Net assets	29,810	29,712

Share capital	4,127	4,127

Retained earnings	27,513	27,269

Currency translation reserve (1)	(1,768)	(1,284)

Other reserves	(35)	(376)

Equity attributable to shareholders	29,838	29,737

Non-controlling interests and other reserve	(28)	(26)

Total equity	29,810	29,712

Question: What is the % change in total equity from 2018 to 2019?
Answer: 0.33
SUMMARY STATEMENTS OF FINANCIAL POSITION Note: (1) ‘Currency translation reserve’ relates mainly to the translation of the net assets of foreign subsidiaries, associates and joint ventures of the Group denominated mainly in Australian Dollar, Indian Rupee, Indonesian Rupiah, Philippine Peso, Thai Baht and United States Dollar. The Group’s financial position remains healthy. The Group’s financial position remains healthy. Total assets were stable with additions from the acquisitions of Videology assets and equity interest in Airtel Africa offset by the translation impact from a weaker Australian Dollar. Total liabilities increased on higher trade payables related to handset leasing and network investments. Total assets were stable with additions from the acquisitions of Videology assets and equity interest in Airtel Africa offset by the translation impact from a weaker Australian Dollar. Total liabilities increased on higher trade payables related to handset leasing and network investments. Currency translation losses increased mainly due to the weaker Australian Dollar and Indian Rupee against the Singapore Dollar from a year ago when translating the Group’s investments in Optus and Airtel.

As at 31 March

2019	2018

(S$ million)	(S$ million)

Current assets	7,078	6,759

Non-current assets	41,837	41,737

Total assets	48,915	48,496

Current liabilities	8,794	8,429

Non-current liabilities	10,311	10,355

Total liabilities	19,105	18,784

Net assets	29,810	29,712

Share capital	4,127	4,127

Retained earnings	27,513	27,269

Currency translation reserve (1)	(1,768)	(1,284)

Other reserves	(35)	(376)

Equity attributable to shareholders	29,838	29,737

Non-controlling interests and other reserve	(28)	(26)

Total equity	29,810	29,712

Question: What is the average share capital across the 2 years?
Answer: 4127
SUMMARY STATEMENTS OF FINANCIAL POSITION Note: (1) ‘Currency translation reserve’ relates mainly to the translation of the net assets of foreign subsidiaries, associates and joint ventures of the Group denominated mainly in Australian Dollar, Indian Rupee, Indonesian Rupiah, Philippine Peso, Thai Baht and United States Dollar. The Group’s financial position remains healthy. The Group’s financial position remains healthy. Total assets were stable with additions from the acquisitions of Videology assets and equity interest in Airtel Africa offset by the translation impact from a weaker Australian Dollar. Total liabilities increased on higher trade payables related to handset leasing and network investments. Total assets were stable with additions from the acquisitions of Videology assets and equity interest in Airtel Africa offset by the translation impact from a weaker Australian Dollar. Total liabilities increased on higher trade payables related to handset leasing and network investments. Currency translation losses increased mainly due to the weaker Australian Dollar and Indian Rupee against the Singapore Dollar from a year ago when translating the Group’s investments in Optus and Airtel.

As at 31 March

2019	2018

(S$ million)	(S$ million)

Current assets	7,078	6,759

Non-current assets	41,837	41,737

Total assets	48,915	48,496

Current liabilities	8,794	8,429

Non-current liabilities	10,311	10,355

Total liabilities	19,105	18,784

Net assets	29,810	29,712

Share capital	4,127	4,127

Retained earnings	27,513	27,269

Currency translation reserve (1)	(1,768)	(1,284)

Other reserves	(35)	(376)

Equity attributable to shareholders	29,838	29,737

Non-controlling interests and other reserve	(28)	(26)

Total equity	29,810	29,712

Question: What is the value of total assets, if you were only given the values of total liabilities and total equity in 2019.
Answer: 10705