aveni-ai/aveni-bench-tat-qa huggingface dataset:
13. SHARE-BASED EMPLOYEE COMPENSATION Stock incentive plans — We offer share-based compensation plans to attract, retain, and motivate key officers, employees, and non-employee directors to work toward the financial success of the Company. Our stock incentive plans are administered by the Compensation Committee of the Board of Directors and have been approved by the stockholders of the Company. The terms and conditions of our share-based awards are determined by the Compensation Committee for each award date and may include provisions for the exercise price, expirations, vesting, restriction on sales, and forfeitures, as applicable. We issue new shares to satisfy stock issuances under our stock incentive plans. Our Amended and Restated 2004 Stock Incentive Plan authorizes the issuance of up to11,600,000 common shares in connection with the granting of stock options, stock appreciation rights, restricted stock purchase rights, restricted stock bonuses, restricted stock units, or performance units to key employees, directors, and other designated employees. There were 1,677,983 shares of common stock available for future issuance under this plan as of September 29, 2019. We also maintain a deferred compensation plan for non-management directors under which those who are eligible to receive fees or retainers may choose to defer receipt of their compensation. The deferred amounts are converted to stock equivalents. The plan requires settlement in shares of our common stock based on the number of stock equivalents and dividend equivalents at the time of a participant’s separation from the Board of Directors. This plan provides for the issuance of up to 350,000 shares of common stock in connection with the crediting of stock equivalents. There were143,122 shares of common stock available for future issuance under this plan as of September 29, 2019. Compensation expense — The components of share-based compensation expense, included within “Selling, general, and administrative expenses” in our consolidated statement of earnings, in each fiscal year are as follows (in thousands): Nonvested restricted stock units — Nonvested restricted stock units (“RSUs”) are generally issued to executives, non-management directors and certain other members of management and employees. Prior to fiscal 2011, RSUs were granted to certain Executive and Senior Vice Presidents pursuant to our share ownership guidelines. These awards vest upon retirement or termination based on years of service. There were 60,272 of such RSUs outstanding as of September 29, 2019.

2019	2018	2017

Nonvested stock units	$5,458	$5,737	$5,873

Stock options	936	1,790	1,826

Performance share awards	1,417	1,236	2,580

Nonvested restricted stock awards	—	33	88

Non-management directors’ deferred compensation	263	350	270

Total share-based compensation expense	$8,074	$9,146	$10,637

Question: Which groups of people are generally issued with Nonvested restricted stock units ("RSUs")?
Answer: Executives, non-management directors and certain other members of management and employees
13. SHARE-BASED EMPLOYEE COMPENSATION Stock incentive plans — We offer share-based compensation plans to attract, retain, and motivate key officers, employees, and non-employee directors to work toward the financial success of the Company. Our stock incentive plans are administered by the Compensation Committee of the Board of Directors and have been approved by the stockholders of the Company. The terms and conditions of our share-based awards are determined by the Compensation Committee for each award date and may include provisions for the exercise price, expirations, vesting, restriction on sales, and forfeitures, as applicable. We issue new shares to satisfy stock issuances under our stock incentive plans. Our Amended and Restated 2004 Stock Incentive Plan authorizes the issuance of up to11,600,000 common shares in connection with the granting of stock options, stock appreciation rights, restricted stock purchase rights, restricted stock bonuses, restricted stock units, or performance units to key employees, directors, and other designated employees. There were 1,677,983 shares of common stock available for future issuance under this plan as of September 29, 2019. We also maintain a deferred compensation plan for non-management directors under which those who are eligible to receive fees or retainers may choose to defer receipt of their compensation. The deferred amounts are converted to stock equivalents. The plan requires settlement in shares of our common stock based on the number of stock equivalents and dividend equivalents at the time of a participant’s separation from the Board of Directors. This plan provides for the issuance of up to 350,000 shares of common stock in connection with the crediting of stock equivalents. There were143,122 shares of common stock available for future issuance under this plan as of September 29, 2019. Compensation expense — The components of share-based compensation expense, included within “Selling, general, and administrative expenses” in our consolidated statement of earnings, in each fiscal year are as follows (in thousands): Nonvested restricted stock units — Nonvested restricted stock units (“RSUs”) are generally issued to executives, non-management directors and certain other members of management and employees. Prior to fiscal 2011, RSUs were granted to certain Executive and Senior Vice Presidents pursuant to our share ownership guidelines. These awards vest upon retirement or termination based on years of service. There were 60,272 of such RSUs outstanding as of September 29, 2019.

2019	2018	2017

Nonvested stock units	$5,458	$5,737	$5,873

Stock options	936	1,790	1,826

Performance share awards	1,417	1,236	2,580

Nonvested restricted stock awards	—	33	88

Non-management directors’ deferred compensation	263	350	270

Total share-based compensation expense	$8,074	$9,146	$10,637

Question: As of September 2019, what is the number of outstanding RSUs?
Answer: 60,272
13. SHARE-BASED EMPLOYEE COMPENSATION Stock incentive plans — We offer share-based compensation plans to attract, retain, and motivate key officers, employees, and non-employee directors to work toward the financial success of the Company. Our stock incentive plans are administered by the Compensation Committee of the Board of Directors and have been approved by the stockholders of the Company. The terms and conditions of our share-based awards are determined by the Compensation Committee for each award date and may include provisions for the exercise price, expirations, vesting, restriction on sales, and forfeitures, as applicable. We issue new shares to satisfy stock issuances under our stock incentive plans. Our Amended and Restated 2004 Stock Incentive Plan authorizes the issuance of up to11,600,000 common shares in connection with the granting of stock options, stock appreciation rights, restricted stock purchase rights, restricted stock bonuses, restricted stock units, or performance units to key employees, directors, and other designated employees. There were 1,677,983 shares of common stock available for future issuance under this plan as of September 29, 2019. We also maintain a deferred compensation plan for non-management directors under which those who are eligible to receive fees or retainers may choose to defer receipt of their compensation. The deferred amounts are converted to stock equivalents. The plan requires settlement in shares of our common stock based on the number of stock equivalents and dividend equivalents at the time of a participant’s separation from the Board of Directors. This plan provides for the issuance of up to 350,000 shares of common stock in connection with the crediting of stock equivalents. There were143,122 shares of common stock available for future issuance under this plan as of September 29, 2019. Compensation expense — The components of share-based compensation expense, included within “Selling, general, and administrative expenses” in our consolidated statement of earnings, in each fiscal year are as follows (in thousands): Nonvested restricted stock units — Nonvested restricted stock units (“RSUs”) are generally issued to executives, non-management directors and certain other members of management and employees. Prior to fiscal 2011, RSUs were granted to certain Executive and Senior Vice Presidents pursuant to our share ownership guidelines. These awards vest upon retirement or termination based on years of service. There were 60,272 of such RSUs outstanding as of September 29, 2019.

2019	2018	2017

Nonvested stock units	$5,458	$5,737	$5,873

Stock options	936	1,790	1,826

Performance share awards	1,417	1,236	2,580

Nonvested restricted stock awards	—	33	88

Non-management directors’ deferred compensation	263	350	270

Total share-based compensation expense	$8,074	$9,146	$10,637

Question: Under the Amended and Restated 2004 Stock Incentive Plan, how many shares of common stock were available for future issuance as of September 29, 2019?
Answer: 1,677,983
13. SHARE-BASED EMPLOYEE COMPENSATION Stock incentive plans — We offer share-based compensation plans to attract, retain, and motivate key officers, employees, and non-employee directors to work toward the financial success of the Company. Our stock incentive plans are administered by the Compensation Committee of the Board of Directors and have been approved by the stockholders of the Company. The terms and conditions of our share-based awards are determined by the Compensation Committee for each award date and may include provisions for the exercise price, expirations, vesting, restriction on sales, and forfeitures, as applicable. We issue new shares to satisfy stock issuances under our stock incentive plans. Our Amended and Restated 2004 Stock Incentive Plan authorizes the issuance of up to11,600,000 common shares in connection with the granting of stock options, stock appreciation rights, restricted stock purchase rights, restricted stock bonuses, restricted stock units, or performance units to key employees, directors, and other designated employees. There were 1,677,983 shares of common stock available for future issuance under this plan as of September 29, 2019. We also maintain a deferred compensation plan for non-management directors under which those who are eligible to receive fees or retainers may choose to defer receipt of their compensation. The deferred amounts are converted to stock equivalents. The plan requires settlement in shares of our common stock based on the number of stock equivalents and dividend equivalents at the time of a participant’s separation from the Board of Directors. This plan provides for the issuance of up to 350,000 shares of common stock in connection with the crediting of stock equivalents. There were143,122 shares of common stock available for future issuance under this plan as of September 29, 2019. Compensation expense — The components of share-based compensation expense, included within “Selling, general, and administrative expenses” in our consolidated statement of earnings, in each fiscal year are as follows (in thousands): Nonvested restricted stock units — Nonvested restricted stock units (“RSUs”) are generally issued to executives, non-management directors and certain other members of management and employees. Prior to fiscal 2011, RSUs were granted to certain Executive and Senior Vice Presidents pursuant to our share ownership guidelines. These awards vest upon retirement or termination based on years of service. There were 60,272 of such RSUs outstanding as of September 29, 2019.

2019	2018	2017

Nonvested stock units	$5,458	$5,737	$5,873

Stock options	936	1,790	1,826

Performance share awards	1,417	1,236	2,580

Nonvested restricted stock awards	—	33	88

Non-management directors’ deferred compensation	263	350	270

Total share-based compensation expense	$8,074	$9,146	$10,637

Question: What is the average stock options from 2017-2019?
Answer: 1517.33
13. SHARE-BASED EMPLOYEE COMPENSATION Stock incentive plans — We offer share-based compensation plans to attract, retain, and motivate key officers, employees, and non-employee directors to work toward the financial success of the Company. Our stock incentive plans are administered by the Compensation Committee of the Board of Directors and have been approved by the stockholders of the Company. The terms and conditions of our share-based awards are determined by the Compensation Committee for each award date and may include provisions for the exercise price, expirations, vesting, restriction on sales, and forfeitures, as applicable. We issue new shares to satisfy stock issuances under our stock incentive plans. Our Amended and Restated 2004 Stock Incentive Plan authorizes the issuance of up to11,600,000 common shares in connection with the granting of stock options, stock appreciation rights, restricted stock purchase rights, restricted stock bonuses, restricted stock units, or performance units to key employees, directors, and other designated employees. There were 1,677,983 shares of common stock available for future issuance under this plan as of September 29, 2019. We also maintain a deferred compensation plan for non-management directors under which those who are eligible to receive fees or retainers may choose to defer receipt of their compensation. The deferred amounts are converted to stock equivalents. The plan requires settlement in shares of our common stock based on the number of stock equivalents and dividend equivalents at the time of a participant’s separation from the Board of Directors. This plan provides for the issuance of up to 350,000 shares of common stock in connection with the crediting of stock equivalents. There were143,122 shares of common stock available for future issuance under this plan as of September 29, 2019. Compensation expense — The components of share-based compensation expense, included within “Selling, general, and administrative expenses” in our consolidated statement of earnings, in each fiscal year are as follows (in thousands): Nonvested restricted stock units — Nonvested restricted stock units (“RSUs”) are generally issued to executives, non-management directors and certain other members of management and employees. Prior to fiscal 2011, RSUs were granted to certain Executive and Senior Vice Presidents pursuant to our share ownership guidelines. These awards vest upon retirement or termination based on years of service. There were 60,272 of such RSUs outstanding as of September 29, 2019.

2019	2018	2017

Nonvested stock units	$5,458	$5,737	$5,873

Stock options	936	1,790	1,826

Performance share awards	1,417	1,236	2,580

Nonvested restricted stock awards	—	33	88

Non-management directors’ deferred compensation	263	350	270

Total share-based compensation expense	$8,074	$9,146	$10,637

Question: What is the difference in the total share-based compensation expense between 2018 and 2019?
Answer: 1072
13. SHARE-BASED EMPLOYEE COMPENSATION Stock incentive plans — We offer share-based compensation plans to attract, retain, and motivate key officers, employees, and non-employee directors to work toward the financial success of the Company. Our stock incentive plans are administered by the Compensation Committee of the Board of Directors and have been approved by the stockholders of the Company. The terms and conditions of our share-based awards are determined by the Compensation Committee for each award date and may include provisions for the exercise price, expirations, vesting, restriction on sales, and forfeitures, as applicable. We issue new shares to satisfy stock issuances under our stock incentive plans. Our Amended and Restated 2004 Stock Incentive Plan authorizes the issuance of up to11,600,000 common shares in connection with the granting of stock options, stock appreciation rights, restricted stock purchase rights, restricted stock bonuses, restricted stock units, or performance units to key employees, directors, and other designated employees. There were 1,677,983 shares of common stock available for future issuance under this plan as of September 29, 2019. We also maintain a deferred compensation plan for non-management directors under which those who are eligible to receive fees or retainers may choose to defer receipt of their compensation. The deferred amounts are converted to stock equivalents. The plan requires settlement in shares of our common stock based on the number of stock equivalents and dividend equivalents at the time of a participant’s separation from the Board of Directors. This plan provides for the issuance of up to 350,000 shares of common stock in connection with the crediting of stock equivalents. There were143,122 shares of common stock available for future issuance under this plan as of September 29, 2019. Compensation expense — The components of share-based compensation expense, included within “Selling, general, and administrative expenses” in our consolidated statement of earnings, in each fiscal year are as follows (in thousands): Nonvested restricted stock units — Nonvested restricted stock units (“RSUs”) are generally issued to executives, non-management directors and certain other members of management and employees. Prior to fiscal 2011, RSUs were granted to certain Executive and Senior Vice Presidents pursuant to our share ownership guidelines. These awards vest upon retirement or termination based on years of service. There were 60,272 of such RSUs outstanding as of September 29, 2019.

2019	2018	2017

Nonvested stock units	$5,458	$5,737	$5,873

Stock options	936	1,790	1,826

Performance share awards	1,417	1,236	2,580

Nonvested restricted stock awards	—	33	88

Non-management directors’ deferred compensation	263	350	270

Total share-based compensation expense	$8,074	$9,146	$10,637

Question: In 2019, what is the percentage constitution of nonvested stock units among the total share-based compensation expense?
Answer: 67.6
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts) NOTE 10. INVENTORIES Our inventories are valued at the lower of cost or net realizable value and computed on a first-in, first-out (FIFO) basis. Components of inventories are as follows:

December 31,

2019	2018

Parts and raw materials	$134,816	$76,647

Work in process	10,269	6,644

Finished goods	84,934	14,696

Total	$230,019	$97,987

Question: What were the inventories of work in progress in 2018?
Answer: 6,644
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts) NOTE 10. INVENTORIES Our inventories are valued at the lower of cost or net realizable value and computed on a first-in, first-out (FIFO) basis. Components of inventories are as follows:

December 31,

2019	2018

Parts and raw materials	$134,816	$76,647

Work in process	10,269	6,644

Finished goods	84,934	14,696

Total	$230,019	$97,987

Question: What were the inventories of Parts and raw materials in 2019?
Answer: $134,816
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts) NOTE 10. INVENTORIES Our inventories are valued at the lower of cost or net realizable value and computed on a first-in, first-out (FIFO) basis. Components of inventories are as follows:

December 31,

2019	2018

Parts and raw materials	$134,816	$76,647

Work in process	10,269	6,644

Finished goods	84,934	14,696

Total	$230,019	$97,987

Question: What was the change in inventories of finished goods between 2018 and 2019?
Answer: 70238
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts) NOTE 10. INVENTORIES Our inventories are valued at the lower of cost or net realizable value and computed on a first-in, first-out (FIFO) basis. Components of inventories are as follows:

December 31,

2019	2018

Parts and raw materials	$134,816	$76,647

Work in process	10,269	6,644

Finished goods	84,934	14,696

Total	$230,019	$97,987

Question: What was the change in inventories of work in progress between 2018 and 2019?
Answer: 3625
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts) NOTE 10. INVENTORIES Our inventories are valued at the lower of cost or net realizable value and computed on a first-in, first-out (FIFO) basis. Components of inventories are as follows:

December 31,

2019	2018

Parts and raw materials	$134,816	$76,647

Work in process	10,269	6,644

Finished goods	84,934	14,696

Total	$230,019	$97,987

Question: What was the percentage change in total inventories between 2018 and 2019?
Answer: 134.74
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts) NOTE 10. INVENTORIES Our inventories are valued at the lower of cost or net realizable value and computed on a first-in, first-out (FIFO) basis. Components of inventories are as follows:

December 31,

2019	2018

Parts and raw materials	$134,816	$76,647

Work in process	10,269	6,644

Finished goods	84,934	14,696

Total	$230,019	$97,987

Question: How were the company's inventories valued?
Answer: at the lower of cost or net realizable value and computed on a first-in, first-out (FIFO) basis.
Notes: (1) TWDV – Tax written down value (2) NBV – Net book value Deferred tax assets and liabilities are offset when there is a legally enforceable right to set-off current tax assets against current tax liabilities, and when deferred income taxes relate to the same fiscal authority.

Company - 2018	Provisions	Others	Total

Deferred tax assets	S$ Mil	S$ Mil	S$ Mil

Balance as at 1 April 2017	0.3	2.8	3.1

Effects of adoption of SFRS(I) 15	-	(1.0)	(1.0)

Balance as at 1 April 2017, restated	0.3	1.8	2.1

Credited to income statement	0.2	9.0	9.2

Balance as at 31 March 2018	0.5	10.8	11.3

Accelerated tax

Company - 2018	depreciation	Total

Deferred tax liabilities	S$ Mil	S$ Mil

Balance as at 1 April 2017	(285.3)	(285.3)

Effects of adoption of SFRS(I) 1	10.2	10.2

Question: When is it allowed to offset deferred tax assets and liabilities?
Answer: Deferred tax assets and liabilities are offset when there is a legally enforceable right to set-off current tax assets against current tax liabilities, and when deferred income taxes relate to the same fiscal authority.
Notes: (1) TWDV – Tax written down value (2) NBV – Net book value Deferred tax assets and liabilities are offset when there is a legally enforceable right to set-off current tax assets against current tax liabilities, and when deferred income taxes relate to the same fiscal authority.

Company - 2018	Provisions	Others	Total

Deferred tax assets	S$ Mil	S$ Mil	S$ Mil

Balance as at 1 April 2017	0.3	2.8	3.1

Effects of adoption of SFRS(I) 15	-	(1.0)	(1.0)

Balance as at 1 April 2017, restated	0.3	1.8	2.1

Credited to income statement	0.2	9.0	9.2

Balance as at 31 March 2018	0.5	10.8	11.3

Accelerated tax

Company - 2018	depreciation	Total

Deferred tax liabilities	S$ Mil	S$ Mil

Balance as at 1 April 2017	(285.3)	(285.3)

Effects of adoption of SFRS(I) 1	10.2	10.2

Question: What are the 2 main items measured in this table?
Answer: Deferred tax assets; Deferred tax liabilities
Notes: (1) TWDV – Tax written down value (2) NBV – Net book value Deferred tax assets and liabilities are offset when there is a legally enforceable right to set-off current tax assets against current tax liabilities, and when deferred income taxes relate to the same fiscal authority.

Company - 2018	Provisions	Others	Total

Deferred tax assets	S$ Mil	S$ Mil	S$ Mil

Balance as at 1 April 2017	0.3	2.8	3.1

Effects of adoption of SFRS(I) 15	-	(1.0)	(1.0)

Balance as at 1 April 2017, restated	0.3	1.8	2.1

Credited to income statement	0.2	9.0	9.2

Balance as at 31 March 2018	0.5	10.8	11.3

Accelerated tax

Company - 2018	depreciation	Total

Deferred tax liabilities	S$ Mil	S$ Mil

Balance as at 1 April 2017	(285.3)	(285.3)

Effects of adoption of SFRS(I) 1	10.2	10.2

Question: What does TWDV mean?
Answer: Tax written down value