aveni-ai/aveni-bench-tat-qa huggingface dataset:
Products The Registrant has the ability to produce a wide range of processed chicken products and prepared chicken items. Processed chicken is first salable as an ice-packed, whole chicken. The Registrant adds value to its ice-packed, whole chickens by removing the giblets, weighing, packaging and labeling the product to specific customer requirements and cutting and deboning the product based on customer specifications. The additional processing steps of giblet removal, close tolerance weighing and cutting increase the value of the product to the customer over whole, ice-packed chickens by reducing customer handling and cutting labor and capital costs, reducing the shrinkage associated with cutting, and ensuring consistently sized portions. The Registrant adds additional value to the processed chicken by deep chilling and packaging whole chickens in bags or combinations of fresh chicken parts, including boneless product, in various sized, individual trays under the Registrant’s brand name, which then may be weighed and pre-priced, based on each customer’s needs. This chill-pack process increases the value of the product by extending shelf life, reducing customer weighing and packaging labor, and providing the customer with a wide variety of products with uniform, well designed packaging, all of which enhance the customer’s ability to merchandise chicken products. To satisfy some customers’ merchandising needs, the Registrant freezes the chicken product, which adds value by meeting the customers’ handling, storage, distribution and marketing needs and by permitting shipment of product overseas where transportation time may be as long as 60 days. The following table sets forth, for the periods indicated, the contribution, as a percentage of net sales dollars, of each of the Registrant’s major product lines.

Fiscal Year Ended October 31,

2019	2018	2017	2016	2015

Registrant processed chicken:

Value added:

Fresh vacuum-sealed	38.3 %	35.2 %	39.8 %	37.6 %	35.2%

Fresh chill-packed	32.9	35.6	31.0	34.7	36.9

Fresh bulk-packed	14.4	15.1	16.4	15.1	13.9

Frozen	6.2	6.5	6.7	5.1	6.3

Subtotal	91.8	92.4	93.9	92.5	92.3

Non-value added:

Fresh ice-packed	1.2	1.2	1.0	0.9	1.0

Subtotal	1.2	1.2	1.0	0.9	1.0

Total Company processed chicken	93.0	93.6	94.9	93.4	93.3

Minimally prepared chicken	7.0	6.4	5.1	6.6	6.7

Total	100.0 %	100.0 %	100.0 %	100.0 %	100.0%

Question: What is the subtotal of the value added as a percentage of net sales dollars in fiscal year 2019?
Answer: 91.8
Products The Registrant has the ability to produce a wide range of processed chicken products and prepared chicken items. Processed chicken is first salable as an ice-packed, whole chicken. The Registrant adds value to its ice-packed, whole chickens by removing the giblets, weighing, packaging and labeling the product to specific customer requirements and cutting and deboning the product based on customer specifications. The additional processing steps of giblet removal, close tolerance weighing and cutting increase the value of the product to the customer over whole, ice-packed chickens by reducing customer handling and cutting labor and capital costs, reducing the shrinkage associated with cutting, and ensuring consistently sized portions. The Registrant adds additional value to the processed chicken by deep chilling and packaging whole chickens in bags or combinations of fresh chicken parts, including boneless product, in various sized, individual trays under the Registrant’s brand name, which then may be weighed and pre-priced, based on each customer’s needs. This chill-pack process increases the value of the product by extending shelf life, reducing customer weighing and packaging labor, and providing the customer with a wide variety of products with uniform, well designed packaging, all of which enhance the customer’s ability to merchandise chicken products. To satisfy some customers’ merchandising needs, the Registrant freezes the chicken product, which adds value by meeting the customers’ handling, storage, distribution and marketing needs and by permitting shipment of product overseas where transportation time may be as long as 60 days. The following table sets forth, for the periods indicated, the contribution, as a percentage of net sales dollars, of each of the Registrant’s major product lines.

Fiscal Year Ended October 31,

2019	2018	2017	2016	2015

Registrant processed chicken:

Value added:

Fresh vacuum-sealed	38.3 %	35.2 %	39.8 %	37.6 %	35.2%

Fresh chill-packed	32.9	35.6	31.0	34.7	36.9

Fresh bulk-packed	14.4	15.1	16.4	15.1	13.9

Frozen	6.2	6.5	6.7	5.1	6.3

Subtotal	91.8	92.4	93.9	92.5	92.3

Non-value added:

Fresh ice-packed	1.2	1.2	1.0	0.9	1.0

Subtotal	1.2	1.2	1.0	0.9	1.0

Total Company processed chicken	93.0	93.6	94.9	93.4	93.3

Minimally prepared chicken	7.0	6.4	5.1	6.6	6.7

Total	100.0 %	100.0 %	100.0 %	100.0 %	100.0%

Question: What is the average value added from fresh vacuum-sealed registrant processed chicken as a percentage of net sales dollars for fiscal years 2018 and 2019?
Answer: 36.75
Products The Registrant has the ability to produce a wide range of processed chicken products and prepared chicken items. Processed chicken is first salable as an ice-packed, whole chicken. The Registrant adds value to its ice-packed, whole chickens by removing the giblets, weighing, packaging and labeling the product to specific customer requirements and cutting and deboning the product based on customer specifications. The additional processing steps of giblet removal, close tolerance weighing and cutting increase the value of the product to the customer over whole, ice-packed chickens by reducing customer handling and cutting labor and capital costs, reducing the shrinkage associated with cutting, and ensuring consistently sized portions. The Registrant adds additional value to the processed chicken by deep chilling and packaging whole chickens in bags or combinations of fresh chicken parts, including boneless product, in various sized, individual trays under the Registrant’s brand name, which then may be weighed and pre-priced, based on each customer’s needs. This chill-pack process increases the value of the product by extending shelf life, reducing customer weighing and packaging labor, and providing the customer with a wide variety of products with uniform, well designed packaging, all of which enhance the customer’s ability to merchandise chicken products. To satisfy some customers’ merchandising needs, the Registrant freezes the chicken product, which adds value by meeting the customers’ handling, storage, distribution and marketing needs and by permitting shipment of product overseas where transportation time may be as long as 60 days. The following table sets forth, for the periods indicated, the contribution, as a percentage of net sales dollars, of each of the Registrant’s major product lines.

Fiscal Year Ended October 31,

2019	2018	2017	2016	2015

Registrant processed chicken:

Value added:

Fresh vacuum-sealed	38.3 %	35.2 %	39.8 %	37.6 %	35.2%

Fresh chill-packed	32.9	35.6	31.0	34.7	36.9

Fresh bulk-packed	14.4	15.1	16.4	15.1	13.9

Frozen	6.2	6.5	6.7	5.1	6.3

Subtotal	91.8	92.4	93.9	92.5	92.3

Non-value added:

Fresh ice-packed	1.2	1.2	1.0	0.9	1.0

Subtotal	1.2	1.2	1.0	0.9	1.0

Total Company processed chicken	93.0	93.6	94.9	93.4	93.3

Minimally prepared chicken	7.0	6.4	5.1	6.6	6.7

Total	100.0 %	100.0 %	100.0 %	100.0 %	100.0%

Question: What is the change in the contribution from minimally prepared chicken between fiscal years 2018 and 2019 as a percentage of net sales dollars?
Answer: 0.6
Products The Registrant has the ability to produce a wide range of processed chicken products and prepared chicken items. Processed chicken is first salable as an ice-packed, whole chicken. The Registrant adds value to its ice-packed, whole chickens by removing the giblets, weighing, packaging and labeling the product to specific customer requirements and cutting and deboning the product based on customer specifications. The additional processing steps of giblet removal, close tolerance weighing and cutting increase the value of the product to the customer over whole, ice-packed chickens by reducing customer handling and cutting labor and capital costs, reducing the shrinkage associated with cutting, and ensuring consistently sized portions. The Registrant adds additional value to the processed chicken by deep chilling and packaging whole chickens in bags or combinations of fresh chicken parts, including boneless product, in various sized, individual trays under the Registrant’s brand name, which then may be weighed and pre-priced, based on each customer’s needs. This chill-pack process increases the value of the product by extending shelf life, reducing customer weighing and packaging labor, and providing the customer with a wide variety of products with uniform, well designed packaging, all of which enhance the customer’s ability to merchandise chicken products. To satisfy some customers’ merchandising needs, the Registrant freezes the chicken product, which adds value by meeting the customers’ handling, storage, distribution and marketing needs and by permitting shipment of product overseas where transportation time may be as long as 60 days. The following table sets forth, for the periods indicated, the contribution, as a percentage of net sales dollars, of each of the Registrant’s major product lines.

Fiscal Year Ended October 31,

2019	2018	2017	2016	2015

Registrant processed chicken:

Value added:

Fresh vacuum-sealed	38.3 %	35.2 %	39.8 %	37.6 %	35.2%

Fresh chill-packed	32.9	35.6	31.0	34.7	36.9

Fresh bulk-packed	14.4	15.1	16.4	15.1	13.9

Frozen	6.2	6.5	6.7	5.1	6.3

Subtotal	91.8	92.4	93.9	92.5	92.3

Non-value added:

Fresh ice-packed	1.2	1.2	1.0	0.9	1.0

Subtotal	1.2	1.2	1.0	0.9	1.0

Total Company processed chicken	93.0	93.6	94.9	93.4	93.3

Minimally prepared chicken	7.0	6.4	5.1	6.6	6.7

Total	100.0 %	100.0 %	100.0 %	100.0 %	100.0%

Question: What is the average contribution from minimally prepared chicken from fiscal years 2017 to 2019 as a percentage of net sales dollars?
Answer: 6.17
NOTE 5. INVESTMENTS AND LOANS TO SUBSIDIARIES Interest relates mainly to a subsidiary and is based on the Bank of America’s prime rate with a rise of two percent points. The repayment schedule of the loan is as follows: 24 annual installments of US$2 million, starting December 31, 2018, followed by a final installment of US$5.3 million on December 31, 2043.

December 31,

2018	2019

Loans due from subsidiaries - non-current portion	46,698	45,377

Loans due from subsidiaries - current portion	2,064	2,123

Total	48,762	47,500

Question: What is the schedule of repayment of the loan?
Answer: 24 annual installments of US$2 million, starting December 31, 2018, followed by a final installment of US$5.3 million on December 31, 2043
NOTE 5. INVESTMENTS AND LOANS TO SUBSIDIARIES Interest relates mainly to a subsidiary and is based on the Bank of America’s prime rate with a rise of two percent points. The repayment schedule of the loan is as follows: 24 annual installments of US$2 million, starting December 31, 2018, followed by a final installment of US$5.3 million on December 31, 2043.

December 31,

2018	2019

Loans due from subsidiaries - non-current portion	46,698	45,377

Loans due from subsidiaries - current portion	2,064	2,123

Total	48,762	47,500

Question: What is the Loans due from subsidiaries - non-current portion for 2018 and 2019 respectively?
Answer: 46,698; 45,377
NOTE 5. INVESTMENTS AND LOANS TO SUBSIDIARIES Interest relates mainly to a subsidiary and is based on the Bank of America’s prime rate with a rise of two percent points. The repayment schedule of the loan is as follows: 24 annual installments of US$2 million, starting December 31, 2018, followed by a final installment of US$5.3 million on December 31, 2043.

December 31,

2018	2019

Loans due from subsidiaries - non-current portion	46,698	45,377

Loans due from subsidiaries - current portion	2,064	2,123

Total	48,762	47,500

Question: What does the table show?
Answer: INVESTMENTS AND LOANS TO SUBSIDIARIES
NOTE 5. INVESTMENTS AND LOANS TO SUBSIDIARIES Interest relates mainly to a subsidiary and is based on the Bank of America’s prime rate with a rise of two percent points. The repayment schedule of the loan is as follows: 24 annual installments of US$2 million, starting December 31, 2018, followed by a final installment of US$5.3 million on December 31, 2043.

December 31,

2018	2019

Loans due from subsidiaries - non-current portion	46,698	45,377

Loans due from subsidiaries - current portion	2,064	2,123

Total	48,762	47,500

Question: What is the change in Loans due from subsidiaries - current portion from 2018 to 2019?
Answer: 59
NOTE 5. INVESTMENTS AND LOANS TO SUBSIDIARIES Interest relates mainly to a subsidiary and is based on the Bank of America’s prime rate with a rise of two percent points. The repayment schedule of the loan is as follows: 24 annual installments of US$2 million, starting December 31, 2018, followed by a final installment of US$5.3 million on December 31, 2043.

December 31,

2018	2019

Loans due from subsidiaries - non-current portion	46,698	45,377

Loans due from subsidiaries - current portion	2,064	2,123

Total	48,762	47,500

Question: What is the percentage change in Loans due from subsidiaries - current portion from 2018 to 2019?
Answer: 2.86
NOTE 5. INVESTMENTS AND LOANS TO SUBSIDIARIES Interest relates mainly to a subsidiary and is based on the Bank of America’s prime rate with a rise of two percent points. The repayment schedule of the loan is as follows: 24 annual installments of US$2 million, starting December 31, 2018, followed by a final installment of US$5.3 million on December 31, 2043.

December 31,

2018	2019

Loans due from subsidiaries - non-current portion	46,698	45,377

Loans due from subsidiaries - current portion	2,064	2,123

Total	48,762	47,500

Question: Which year had the higher  Total  loans due from subsidiaries?
Answer: 2018
Goodwill Impairment and Restructuring Charges A goodwill impairment charge of $9.2 million was recorded in 2018 and a $8.4 million goodwill impairment charge was recorded in 2017, both of which related to our Brazilian operations (see Note 7 of the notes to our consolidated financial statements). There were no restructuring charges incurred in the year ended December 31, 2018, compared to $0.8 million incurred in the year ended December 31, 2017. We incurred restructuring charges in the third quarter of 2017 associated with the closure of our Overland Park office, including termination benefits and other reorganization costs, primarily associated with integrating operations.

For the Year Ended December 31,	Change Amount

2018	2017

(dollars in thousands)

Goodwill impairment and restructuring charges:

Restructuring charges	$ -	$752	$(752)

Goodwill impairment	9,174	8,418	756

Total goodwill impairment and restructuring charges	$9,174	$9,170	$4

Question: What are the goodwill impairment charges recorded respectively in 2017 and 2018?
Answer: $9.2 million; $8.4 million
Goodwill Impairment and Restructuring Charges A goodwill impairment charge of $9.2 million was recorded in 2018 and a $8.4 million goodwill impairment charge was recorded in 2017, both of which related to our Brazilian operations (see Note 7 of the notes to our consolidated financial statements). There were no restructuring charges incurred in the year ended December 31, 2018, compared to $0.8 million incurred in the year ended December 31, 2017. We incurred restructuring charges in the third quarter of 2017 associated with the closure of our Overland Park office, including termination benefits and other reorganization costs, primarily associated with integrating operations.

For the Year Ended December 31,	Change Amount

2018	2017

(dollars in thousands)

Goodwill impairment and restructuring charges:

Restructuring charges	$ -	$752	$(752)

Goodwill impairment	9,174	8,418	756

Total goodwill impairment and restructuring charges	$9,174	$9,170	$4

Question: What are the restructuring charges incurred in 2018 and 2017 respectively?
Answer: $0; $0.8 million
Goodwill Impairment and Restructuring Charges A goodwill impairment charge of $9.2 million was recorded in 2018 and a $8.4 million goodwill impairment charge was recorded in 2017, both of which related to our Brazilian operations (see Note 7 of the notes to our consolidated financial statements). There were no restructuring charges incurred in the year ended December 31, 2018, compared to $0.8 million incurred in the year ended December 31, 2017. We incurred restructuring charges in the third quarter of 2017 associated with the closure of our Overland Park office, including termination benefits and other reorganization costs, primarily associated with integrating operations.

For the Year Ended December 31,	Change Amount

2018	2017

(dollars in thousands)

Goodwill impairment and restructuring charges:

Restructuring charges	$ -	$752	$(752)

Goodwill impairment	9,174	8,418	756

Total goodwill impairment and restructuring charges	$9,174	$9,170	$4

Question: What are the other costs associated with the closure of the Overland Park office apart from restructuring charges?
Answer: termination benefits and other reorganization costs, primarily associated with integrating operations.
Goodwill Impairment and Restructuring Charges A goodwill impairment charge of $9.2 million was recorded in 2018 and a $8.4 million goodwill impairment charge was recorded in 2017, both of which related to our Brazilian operations (see Note 7 of the notes to our consolidated financial statements). There were no restructuring charges incurred in the year ended December 31, 2018, compared to $0.8 million incurred in the year ended December 31, 2017. We incurred restructuring charges in the third quarter of 2017 associated with the closure of our Overland Park office, including termination benefits and other reorganization costs, primarily associated with integrating operations.

For the Year Ended December 31,	Change Amount

2018	2017

(dollars in thousands)

Goodwill impairment and restructuring charges:

Restructuring charges	$ -	$752	$(752)

Goodwill impairment	9,174	8,418	756

Total goodwill impairment and restructuring charges	$9,174	$9,170	$4

Question: What is the percentage change in goodwill impairment between 2017 and 2018?
Answer: 8.98
Goodwill Impairment and Restructuring Charges A goodwill impairment charge of $9.2 million was recorded in 2018 and a $8.4 million goodwill impairment charge was recorded in 2017, both of which related to our Brazilian operations (see Note 7 of the notes to our consolidated financial statements). There were no restructuring charges incurred in the year ended December 31, 2018, compared to $0.8 million incurred in the year ended December 31, 2017. We incurred restructuring charges in the third quarter of 2017 associated with the closure of our Overland Park office, including termination benefits and other reorganization costs, primarily associated with integrating operations.

For the Year Ended December 31,	Change Amount

2018	2017

(dollars in thousands)

Goodwill impairment and restructuring charges:

Restructuring charges	$ -	$752	$(752)

Goodwill impairment	9,174	8,418	756

Total goodwill impairment and restructuring charges	$9,174	$9,170	$4

Question: What is the total goodwill impairment and restructuring charges in 2017 and 2018?
Answer: 18344
Goodwill Impairment and Restructuring Charges A goodwill impairment charge of $9.2 million was recorded in 2018 and a $8.4 million goodwill impairment charge was recorded in 2017, both of which related to our Brazilian operations (see Note 7 of the notes to our consolidated financial statements). There were no restructuring charges incurred in the year ended December 31, 2018, compared to $0.8 million incurred in the year ended December 31, 2017. We incurred restructuring charges in the third quarter of 2017 associated with the closure of our Overland Park office, including termination benefits and other reorganization costs, primarily associated with integrating operations.

For the Year Ended December 31,	Change Amount

2018	2017

(dollars in thousands)

Goodwill impairment and restructuring charges:

Restructuring charges	$ -	$752	$(752)

Goodwill impairment	9,174	8,418	756

Total goodwill impairment and restructuring charges	$9,174	$9,170	$4

Question: What is the value of the 2017 restructuring charges as a percentage of the 2017 total goodwill impairment and restructuring charges?
Answer: 8.2
For the fourth quarter of 2019, we reported a net income of $392 million, compared to a net income of $302 million and $418 million in the prior and year-ago quarters, respectively. The fourth quarter 2019 net income represented diluted earnings per share of $0.43 compared to $0.34 in the prior quarter and $0.46 in the prior-year quarter. Net income attributable to parent company

Three Months Ended

December 31, 2019	September 29, 2019	December 31, 2018

(Unaudited, in millions)

Net income attributable to parent company	$392	$302	$418

As percentage of net revenues	14.2%	11.8%	15.8%

Question: How much was the net income in the fourth quarter, 2019?
Answer: $392 million
For the fourth quarter of 2019, we reported a net income of $392 million, compared to a net income of $302 million and $418 million in the prior and year-ago quarters, respectively. The fourth quarter 2019 net income represented diluted earnings per share of $0.43 compared to $0.34 in the prior quarter and $0.46 in the prior-year quarter. Net income attributable to parent company

Three Months Ended

December 31, 2019	September 29, 2019	December 31, 2018

(Unaudited, in millions)

Net income attributable to parent company	$392	$302	$418

As percentage of net revenues	14.2%	11.8%	15.8%

Question: What did the net income in the fourth quarter, 2019, represent?
Answer: The fourth quarter 2019 net income represented diluted earnings per share of $0.43 compared to $0.34 in the prior quarter and $0.46 in the prior-year quarter.
For the fourth quarter of 2019, we reported a net income of $392 million, compared to a net income of $302 million and $418 million in the prior and year-ago quarters, respectively. The fourth quarter 2019 net income represented diluted earnings per share of $0.43 compared to $0.34 in the prior quarter and $0.46 in the prior-year quarter. Net income attributable to parent company

Three Months Ended

December 31, 2019	September 29, 2019	December 31, 2018

(Unaudited, in millions)

Net income attributable to parent company	$392	$302	$418

As percentage of net revenues	14.2%	11.8%	15.8%

Question: How much was the net income in the third quarter, 2019?
Answer: $302 million
For the fourth quarter of 2019, we reported a net income of $392 million, compared to a net income of $302 million and $418 million in the prior and year-ago quarters, respectively. The fourth quarter 2019 net income represented diluted earnings per share of $0.43 compared to $0.34 in the prior quarter and $0.46 in the prior-year quarter. Net income attributable to parent company

Three Months Ended

December 31, 2019	September 29, 2019	December 31, 2018

(Unaudited, in millions)

Net income attributable to parent company	$392	$302	$418

As percentage of net revenues	14.2%	11.8%	15.8%

Question: What is the average Net income attributable to parent company for the period December 31, 2019 and 2018?
Answer: 405
For the fourth quarter of 2019, we reported a net income of $392 million, compared to a net income of $302 million and $418 million in the prior and year-ago quarters, respectively. The fourth quarter 2019 net income represented diluted earnings per share of $0.43 compared to $0.34 in the prior quarter and $0.46 in the prior-year quarter. Net income attributable to parent company

Three Months Ended

December 31, 2019	September 29, 2019	December 31, 2018

(Unaudited, in millions)

Net income attributable to parent company	$392	$302	$418

As percentage of net revenues	14.2%	11.8%	15.8%

Question: What is the average percentage of net revenues for the period December 31, 2019 and 2018?
Answer: 15