aveni-ai/aveni-bench-tat-qa huggingface dataset:
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed) Cash and Cash Equivalents—Cash and cash equivalents include cash on hand, demand deposits and short-term investments with original maturities of three months or less. The Company maintains its deposits at high-quality financial institutions and monitors the credit ratings of those institutions. Restricted Cash—Restricted cash includes cash pledged as collateral to secure obligations and all cash whose use is otherwise limited by contractual provisions. The reconciliation of cash and cash equivalents and restricted cash reported within the applicable balance sheet that sum to the total of the same such amounts shown in the statements of cash flows is as follows:

Year Ended December 31,

2019	2018	2017

Cash and cash equivalents	$1,501.2	$1,208.7	$802.1

Restricted cash	76.8	96.2	152.8

Total cash, cash equivalents and restricted cash	$1,578.0	$1,304.9	$954.9

Question: What was the change in restricted cash between 2018 and 2019?
Answer: -19.4
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed) Cash and Cash Equivalents—Cash and cash equivalents include cash on hand, demand deposits and short-term investments with original maturities of three months or less. The Company maintains its deposits at high-quality financial institutions and monitors the credit ratings of those institutions. Restricted Cash—Restricted cash includes cash pledged as collateral to secure obligations and all cash whose use is otherwise limited by contractual provisions. The reconciliation of cash and cash equivalents and restricted cash reported within the applicable balance sheet that sum to the total of the same such amounts shown in the statements of cash flows is as follows:

Year Ended December 31,

2019	2018	2017

Cash and cash equivalents	$1,501.2	$1,208.7	$802.1

Restricted cash	76.8	96.2	152.8

Total cash, cash equivalents and restricted cash	$1,578.0	$1,304.9	$954.9

Question: What was the percentage change in Total cash, cash equivalents and restricted cash between 2018 and 2019?
Answer: 20.93
30. RECONCILIATION OF LIABILITIES FROM FINANCING ACTIVITIES (Cont’d) Note: (1) The cash flows comprise the net amount of proceeds from borrowings and repayments of borrowings, net interest paid on borrowings, and settlement of swaps for bonds repaid in the statement of cash flows.

Bonds	Bank loans	Finance lease liabilities	Interest payable	Derivative financial instruments

Group - 2018	S$ Mil	S$ Mil	S$ Mil	S$ Mil	S$ Mil

As at 1 April 2017	8,726.6	2,306.3	198.2	142.7	(245.3)

Financing cash flows (1)	(506.2)	222.6	(28.3)	(379.9)	61.4

Non-cash changes:

Fair value adjustments	(65.4)	-	-	-	107.8

Amortisation of bond discount	3.2	-	-	-	-

Foreign exchange movements	(273.3)	(58.5)	(0.5)	(8.5)	11.5

Acquisition of subsidiary	-	31.3	8.7	-

Additions of finance lease	-	-	4.8	-	-

Interest expense	-	-	-	383.6	-

Adjustment	-	-	(78.3)	-	-

(335.5)	(27.2)	(65.3)	375.1	119.3

As at 31 March 2018	7,884.9	2,501.7	104.6	137.9	(64.6)

Question: What is the topic of this note?
Answer: Reconciliation of liabilities from financing activities
30. RECONCILIATION OF LIABILITIES FROM FINANCING ACTIVITIES (Cont’d) Note: (1) The cash flows comprise the net amount of proceeds from borrowings and repayments of borrowings, net interest paid on borrowings, and settlement of swaps for bonds repaid in the statement of cash flows.

Bonds	Bank loans	Finance lease liabilities	Interest payable	Derivative financial instruments

Group - 2018	S$ Mil	S$ Mil	S$ Mil	S$ Mil	S$ Mil

As at 1 April 2017	8,726.6	2,306.3	198.2	142.7	(245.3)

Financing cash flows (1)	(506.2)	222.6	(28.3)	(379.9)	61.4

Non-cash changes:

Fair value adjustments	(65.4)	-	-	-	107.8

Amortisation of bond discount	3.2	-	-	-	-

Foreign exchange movements	(273.3)	(58.5)	(0.5)	(8.5)	11.5

Acquisition of subsidiary	-	31.3	8.7	-

Additions of finance lease	-	-	4.8	-	-

Interest expense	-	-	-	383.6	-

Adjustment	-	-	(78.3)	-	-

(335.5)	(27.2)	(65.3)	375.1	119.3

As at 31 March 2018	7,884.9	2,501.7	104.6	137.9	(64.6)

Question:  Which year does the information in the table relate to?
Answer: 2018
30. RECONCILIATION OF LIABILITIES FROM FINANCING ACTIVITIES (Cont’d) Note: (1) The cash flows comprise the net amount of proceeds from borrowings and repayments of borrowings, net interest paid on borrowings, and settlement of swaps for bonds repaid in the statement of cash flows.

Bonds	Bank loans	Finance lease liabilities	Interest payable	Derivative financial instruments

Group - 2018	S$ Mil	S$ Mil	S$ Mil	S$ Mil	S$ Mil

As at 1 April 2017	8,726.6	2,306.3	198.2	142.7	(245.3)

Financing cash flows (1)	(506.2)	222.6	(28.3)	(379.9)	61.4

Non-cash changes:

Fair value adjustments	(65.4)	-	-	-	107.8

Amortisation of bond discount	3.2	-	-	-	-

Foreign exchange movements	(273.3)	(58.5)	(0.5)	(8.5)	11.5

Acquisition of subsidiary	-	31.3	8.7	-

Additions of finance lease	-	-	4.8	-	-

Interest expense	-	-	-	383.6	-

Adjustment	-	-	(78.3)	-	-

(335.5)	(27.2)	(65.3)	375.1	119.3

As at 31 March 2018	7,884.9	2,501.7	104.6	137.9	(64.6)

Question: What is included in the line item "financing cash flows"?
Answer: The cash flows comprise the net amount of proceeds from borrowings and repayments of borrowings, net interest paid on borrowings, and settlement of swaps for bonds repaid in the statement of cash flows.
30. RECONCILIATION OF LIABILITIES FROM FINANCING ACTIVITIES (Cont’d) Note: (1) The cash flows comprise the net amount of proceeds from borrowings and repayments of borrowings, net interest paid on borrowings, and settlement of swaps for bonds repaid in the statement of cash flows.

Bonds	Bank loans	Finance lease liabilities	Interest payable	Derivative financial instruments

Group - 2018	S$ Mil	S$ Mil	S$ Mil	S$ Mil	S$ Mil

As at 1 April 2017	8,726.6	2,306.3	198.2	142.7	(245.3)

Financing cash flows (1)	(506.2)	222.6	(28.3)	(379.9)	61.4

Non-cash changes:

Fair value adjustments	(65.4)	-	-	-	107.8

Amortisation of bond discount	3.2	-	-	-	-

Foreign exchange movements	(273.3)	(58.5)	(0.5)	(8.5)	11.5

Acquisition of subsidiary	-	31.3	8.7	-

Additions of finance lease	-	-	4.8	-	-

Interest expense	-	-	-	383.6	-

Adjustment	-	-	(78.3)	-	-

(335.5)	(27.2)	(65.3)	375.1	119.3

As at 31 March 2018	7,884.9	2,501.7	104.6	137.9	(64.6)

Question: How many categories of liabilities are there?
Answer: 5
30. RECONCILIATION OF LIABILITIES FROM FINANCING ACTIVITIES (Cont’d) Note: (1) The cash flows comprise the net amount of proceeds from borrowings and repayments of borrowings, net interest paid on borrowings, and settlement of swaps for bonds repaid in the statement of cash flows.

Bonds	Bank loans	Finance lease liabilities	Interest payable	Derivative financial instruments

Group - 2018	S$ Mil	S$ Mil	S$ Mil	S$ Mil	S$ Mil

As at 1 April 2017	8,726.6	2,306.3	198.2	142.7	(245.3)

Financing cash flows (1)	(506.2)	222.6	(28.3)	(379.9)	61.4

Non-cash changes:

Fair value adjustments	(65.4)	-	-	-	107.8

Amortisation of bond discount	3.2	-	-	-	-

Foreign exchange movements	(273.3)	(58.5)	(0.5)	(8.5)	11.5

Acquisition of subsidiary	-	31.3	8.7	-

Additions of finance lease	-	-	4.8	-	-

Interest expense	-	-	-	383.6	-

Adjustment	-	-	(78.3)	-	-

(335.5)	(27.2)	(65.3)	375.1	119.3

As at 31 March 2018	7,884.9	2,501.7	104.6	137.9	(64.6)

Question: How many types of non-cash changes are there?
Answer: 7
30. RECONCILIATION OF LIABILITIES FROM FINANCING ACTIVITIES (Cont’d) Note: (1) The cash flows comprise the net amount of proceeds from borrowings and repayments of borrowings, net interest paid on borrowings, and settlement of swaps for bonds repaid in the statement of cash flows.

Bonds	Bank loans	Finance lease liabilities	Interest payable	Derivative financial instruments

Group - 2018	S$ Mil	S$ Mil	S$ Mil	S$ Mil	S$ Mil

As at 1 April 2017	8,726.6	2,306.3	198.2	142.7	(245.3)

Financing cash flows (1)	(506.2)	222.6	(28.3)	(379.9)	61.4

Non-cash changes:

Fair value adjustments	(65.4)	-	-	-	107.8

Amortisation of bond discount	3.2	-	-	-	-

Foreign exchange movements	(273.3)	(58.5)	(0.5)	(8.5)	11.5

Acquisition of subsidiary	-	31.3	8.7	-

Additions of finance lease	-	-	4.8	-	-

Interest expense	-	-	-	383.6	-

Adjustment	-	-	(78.3)	-	-

(335.5)	(27.2)	(65.3)	375.1	119.3

As at 31 March 2018	7,884.9	2,501.7	104.6	137.9	(64.6)

Question: Which type of non-cash change has the largest impact in terms of the categories of liabilities that it affects?
Answer: Foreign exchange movements
Annual Dividends Paid and Proposed The following table sets forth in euro the annual dividends paid or proposed to be paid per ordinary share in respect of each of the years indicated. One SAP ADR currently represents one SAP SE ordinary share. Accordingly, the final dividend per ADR is equal to the dividend for one SAP SE ordinary share and is dependent on the euro/U.S. dollar exchange rate. The table does not reflect tax credits that may be available to German taxpayers who receive dividend payments. If you own our ordinary shares or ADRs and if you are a U.S. resident, refer to “Item 10. Additional Information — Taxation,” for further information. (1) Translated for the convenience of the reader from euro into U.S. dollars at the Noon Buying Rate for converting euro into U.S. dollars on the dividend payment date. The Depositary is required to convert any dividend payments received from SAP as promptly as practicable upon receipt. (2) Subject to approval at the Annual General Meeting of Shareholders of SAP SE currently scheduled to be held on May 15, 2020. (3) Translated for the convenience of the reader from euro into U.S. dollars at the Noon Buying Rate for converting euro into U.S. dollars on February 7, 2020 of US$1.0950 per €1.00. The dividend paid may differ due to changes in the exchange rate. The amount of dividends paid on the ordinary shares depends on the amount of profits to be distributed by SAP SE, which depends in part upon our financial performance. In addition, the amount of dividends received by holders of ADRs may be affected by fluctuations in exchange rates (see “Item 3. Key Information — Exchange Rates”). The timing, declaration, amount and payment of any future dividend will depend upon our future earnings, capital needs and other relevant factors, in each case as proposed by the Executive Board and the Supervisory Board of SAP SE and approved by the Annual General Meeting of Shareholders. In light of SAP’s strong financial performance and healthy balance sheet, the Supervisory Board of SAP SE approved, on November 4, 2019, the Executive Board’s plan for enhanced capital return in 2020. Under this new program, the Company intends to repurchase shares and/or issue a special dividend with a combined volume of €1.5 billion by December 31, 2020.

Dividend Paid per Ordinary Share

Year Ended December 31,	€	US$

2015	1.15	1.30 (1)

2016	1.25	1.37 (1)

2017	1.40	1.65 (1)

2018	1.50	1.68 (1)

2019 (proposed)	1.58 (2)	1.73 (2), (3)

Question: What are the US$ values for 2015 to 2018 translated for?
Answer: Translated for the convenience of the reader from euro into U.S. dollars at the Noon Buying Rate for converting euro into U.S. dollars on the dividend payment date.
Annual Dividends Paid and Proposed The following table sets forth in euro the annual dividends paid or proposed to be paid per ordinary share in respect of each of the years indicated. One SAP ADR currently represents one SAP SE ordinary share. Accordingly, the final dividend per ADR is equal to the dividend for one SAP SE ordinary share and is dependent on the euro/U.S. dollar exchange rate. The table does not reflect tax credits that may be available to German taxpayers who receive dividend payments. If you own our ordinary shares or ADRs and if you are a U.S. resident, refer to “Item 10. Additional Information — Taxation,” for further information. (1) Translated for the convenience of the reader from euro into U.S. dollars at the Noon Buying Rate for converting euro into U.S. dollars on the dividend payment date. The Depositary is required to convert any dividend payments received from SAP as promptly as practicable upon receipt. (2) Subject to approval at the Annual General Meeting of Shareholders of SAP SE currently scheduled to be held on May 15, 2020. (3) Translated for the convenience of the reader from euro into U.S. dollars at the Noon Buying Rate for converting euro into U.S. dollars on February 7, 2020 of US$1.0950 per €1.00. The dividend paid may differ due to changes in the exchange rate. The amount of dividends paid on the ordinary shares depends on the amount of profits to be distributed by SAP SE, which depends in part upon our financial performance. In addition, the amount of dividends received by holders of ADRs may be affected by fluctuations in exchange rates (see “Item 3. Key Information — Exchange Rates”). The timing, declaration, amount and payment of any future dividend will depend upon our future earnings, capital needs and other relevant factors, in each case as proposed by the Executive Board and the Supervisory Board of SAP SE and approved by the Annual General Meeting of Shareholders. In light of SAP’s strong financial performance and healthy balance sheet, the Supervisory Board of SAP SE approved, on November 4, 2019, the Executive Board’s plan for enhanced capital return in 2020. Under this new program, the Company intends to repurchase shares and/or issue a special dividend with a combined volume of €1.5 billion by December 31, 2020.

Dividend Paid per Ordinary Share

Year Ended December 31,	€	US$

2015	1.15	1.30 (1)

2016	1.25	1.37 (1)

2017	1.40	1.65 (1)

2018	1.50	1.68 (1)

2019 (proposed)	1.58 (2)	1.73 (2), (3)

Question: What is the US$ value for 2019 translated for?
Answer: the convenience of the reader from euro into U.S. dollars at the Noon Buying Rate for converting euro into U.S. dollars on February 7, 2020 of US$1.0950 per €1.00
Annual Dividends Paid and Proposed The following table sets forth in euro the annual dividends paid or proposed to be paid per ordinary share in respect of each of the years indicated. One SAP ADR currently represents one SAP SE ordinary share. Accordingly, the final dividend per ADR is equal to the dividend for one SAP SE ordinary share and is dependent on the euro/U.S. dollar exchange rate. The table does not reflect tax credits that may be available to German taxpayers who receive dividend payments. If you own our ordinary shares or ADRs and if you are a U.S. resident, refer to “Item 10. Additional Information — Taxation,” for further information. (1) Translated for the convenience of the reader from euro into U.S. dollars at the Noon Buying Rate for converting euro into U.S. dollars on the dividend payment date. The Depositary is required to convert any dividend payments received from SAP as promptly as practicable upon receipt. (2) Subject to approval at the Annual General Meeting of Shareholders of SAP SE currently scheduled to be held on May 15, 2020. (3) Translated for the convenience of the reader from euro into U.S. dollars at the Noon Buying Rate for converting euro into U.S. dollars on February 7, 2020 of US$1.0950 per €1.00. The dividend paid may differ due to changes in the exchange rate. The amount of dividends paid on the ordinary shares depends on the amount of profits to be distributed by SAP SE, which depends in part upon our financial performance. In addition, the amount of dividends received by holders of ADRs may be affected by fluctuations in exchange rates (see “Item 3. Key Information — Exchange Rates”). The timing, declaration, amount and payment of any future dividend will depend upon our future earnings, capital needs and other relevant factors, in each case as proposed by the Executive Board and the Supervisory Board of SAP SE and approved by the Annual General Meeting of Shareholders. In light of SAP’s strong financial performance and healthy balance sheet, the Supervisory Board of SAP SE approved, on November 4, 2019, the Executive Board’s plan for enhanced capital return in 2020. Under this new program, the Company intends to repurchase shares and/or issue a special dividend with a combined volume of €1.5 billion by December 31, 2020.

Dividend Paid per Ordinary Share

Year Ended December 31,	€	US$

2015	1.15	1.30 (1)

2016	1.25	1.37 (1)

2017	1.40	1.65 (1)

2018	1.50	1.68 (1)

2019 (proposed)	1.58 (2)	1.73 (2), (3)

Question: In which years is the Annual Dividends Paid and Proposed provided?
Answer: 2015; 2016; 2017; 2018; 2019
Annual Dividends Paid and Proposed The following table sets forth in euro the annual dividends paid or proposed to be paid per ordinary share in respect of each of the years indicated. One SAP ADR currently represents one SAP SE ordinary share. Accordingly, the final dividend per ADR is equal to the dividend for one SAP SE ordinary share and is dependent on the euro/U.S. dollar exchange rate. The table does not reflect tax credits that may be available to German taxpayers who receive dividend payments. If you own our ordinary shares or ADRs and if you are a U.S. resident, refer to “Item 10. Additional Information — Taxation,” for further information. (1) Translated for the convenience of the reader from euro into U.S. dollars at the Noon Buying Rate for converting euro into U.S. dollars on the dividend payment date. The Depositary is required to convert any dividend payments received from SAP as promptly as practicable upon receipt. (2) Subject to approval at the Annual General Meeting of Shareholders of SAP SE currently scheduled to be held on May 15, 2020. (3) Translated for the convenience of the reader from euro into U.S. dollars at the Noon Buying Rate for converting euro into U.S. dollars on February 7, 2020 of US$1.0950 per €1.00. The dividend paid may differ due to changes in the exchange rate. The amount of dividends paid on the ordinary shares depends on the amount of profits to be distributed by SAP SE, which depends in part upon our financial performance. In addition, the amount of dividends received by holders of ADRs may be affected by fluctuations in exchange rates (see “Item 3. Key Information — Exchange Rates”). The timing, declaration, amount and payment of any future dividend will depend upon our future earnings, capital needs and other relevant factors, in each case as proposed by the Executive Board and the Supervisory Board of SAP SE and approved by the Annual General Meeting of Shareholders. In light of SAP’s strong financial performance and healthy balance sheet, the Supervisory Board of SAP SE approved, on November 4, 2019, the Executive Board’s plan for enhanced capital return in 2020. Under this new program, the Company intends to repurchase shares and/or issue a special dividend with a combined volume of €1.5 billion by December 31, 2020.

Dividend Paid per Ordinary Share

Year Ended December 31,	€	US$

2015	1.15	1.30 (1)

2016	1.25	1.37 (1)

2017	1.40	1.65 (1)

2018	1.50	1.68 (1)

2019 (proposed)	1.58 (2)	1.73 (2), (3)

Question: In which year was the dividend paid per ordinary share in € the largest?
Answer: 2019
Annual Dividends Paid and Proposed The following table sets forth in euro the annual dividends paid or proposed to be paid per ordinary share in respect of each of the years indicated. One SAP ADR currently represents one SAP SE ordinary share. Accordingly, the final dividend per ADR is equal to the dividend for one SAP SE ordinary share and is dependent on the euro/U.S. dollar exchange rate. The table does not reflect tax credits that may be available to German taxpayers who receive dividend payments. If you own our ordinary shares or ADRs and if you are a U.S. resident, refer to “Item 10. Additional Information — Taxation,” for further information. (1) Translated for the convenience of the reader from euro into U.S. dollars at the Noon Buying Rate for converting euro into U.S. dollars on the dividend payment date. The Depositary is required to convert any dividend payments received from SAP as promptly as practicable upon receipt. (2) Subject to approval at the Annual General Meeting of Shareholders of SAP SE currently scheduled to be held on May 15, 2020. (3) Translated for the convenience of the reader from euro into U.S. dollars at the Noon Buying Rate for converting euro into U.S. dollars on February 7, 2020 of US$1.0950 per €1.00. The dividend paid may differ due to changes in the exchange rate. The amount of dividends paid on the ordinary shares depends on the amount of profits to be distributed by SAP SE, which depends in part upon our financial performance. In addition, the amount of dividends received by holders of ADRs may be affected by fluctuations in exchange rates (see “Item 3. Key Information — Exchange Rates”). The timing, declaration, amount and payment of any future dividend will depend upon our future earnings, capital needs and other relevant factors, in each case as proposed by the Executive Board and the Supervisory Board of SAP SE and approved by the Annual General Meeting of Shareholders. In light of SAP’s strong financial performance and healthy balance sheet, the Supervisory Board of SAP SE approved, on November 4, 2019, the Executive Board’s plan for enhanced capital return in 2020. Under this new program, the Company intends to repurchase shares and/or issue a special dividend with a combined volume of €1.5 billion by December 31, 2020.

Dividend Paid per Ordinary Share

Year Ended December 31,	€	US$

2015	1.15	1.30 (1)

2016	1.25	1.37 (1)

2017	1.40	1.65 (1)

2018	1.50	1.68 (1)

2019 (proposed)	1.58 (2)	1.73 (2), (3)

Question: What was the change in Dividend Paid per Ordinary Share in € in 2016 from 2015?
Answer: 0.1
Annual Dividends Paid and Proposed The following table sets forth in euro the annual dividends paid or proposed to be paid per ordinary share in respect of each of the years indicated. One SAP ADR currently represents one SAP SE ordinary share. Accordingly, the final dividend per ADR is equal to the dividend for one SAP SE ordinary share and is dependent on the euro/U.S. dollar exchange rate. The table does not reflect tax credits that may be available to German taxpayers who receive dividend payments. If you own our ordinary shares or ADRs and if you are a U.S. resident, refer to “Item 10. Additional Information — Taxation,” for further information. (1) Translated for the convenience of the reader from euro into U.S. dollars at the Noon Buying Rate for converting euro into U.S. dollars on the dividend payment date. The Depositary is required to convert any dividend payments received from SAP as promptly as practicable upon receipt. (2) Subject to approval at the Annual General Meeting of Shareholders of SAP SE currently scheduled to be held on May 15, 2020. (3) Translated for the convenience of the reader from euro into U.S. dollars at the Noon Buying Rate for converting euro into U.S. dollars on February 7, 2020 of US$1.0950 per €1.00. The dividend paid may differ due to changes in the exchange rate. The amount of dividends paid on the ordinary shares depends on the amount of profits to be distributed by SAP SE, which depends in part upon our financial performance. In addition, the amount of dividends received by holders of ADRs may be affected by fluctuations in exchange rates (see “Item 3. Key Information — Exchange Rates”). The timing, declaration, amount and payment of any future dividend will depend upon our future earnings, capital needs and other relevant factors, in each case as proposed by the Executive Board and the Supervisory Board of SAP SE and approved by the Annual General Meeting of Shareholders. In light of SAP’s strong financial performance and healthy balance sheet, the Supervisory Board of SAP SE approved, on November 4, 2019, the Executive Board’s plan for enhanced capital return in 2020. Under this new program, the Company intends to repurchase shares and/or issue a special dividend with a combined volume of €1.5 billion by December 31, 2020.

Dividend Paid per Ordinary Share

Year Ended December 31,	€	US$

2015	1.15	1.30 (1)

2016	1.25	1.37 (1)

2017	1.40	1.65 (1)

2018	1.50	1.68 (1)

2019 (proposed)	1.58 (2)	1.73 (2), (3)

Question: What was the percentage change in Dividend Paid per Ordinary Share in € in 2016 from 2015?
Answer: 8.7