aveni-ai/aveni-bench-tat-qa huggingface dataset:
Available Liquidity The following table sets forth our available liquidity for the periods indicated (in thousands): The decrease in total liquidity is primarily attributable to $239.0 million of outstanding revolving credit facility borrowings and $48.0 million of payments to purchase property and equipment and software and distribution rights, partially offset by positive operating cash flows. The Company and Official Payments Corporation, a wholly owned subsidiary, maintain a $140.0 million uncommitted overdraft facility with Bank of America, N.A. The overdraft facility acts as a secured loan under the terms of the Credit Agreement to provide an additional funding mechanism for timing differences that can occur in the bill payment settlement process. As of December 31, 2019, $138.5 million was available. Cash and cash equivalents consist of highly liquid investments with original maturities of three months or less. As of December 31, 2019, we had $121.4 million in cash and cash equivalents, of which $49.2 million was held by our foreign subsidiaries. If these funds were needed for our operations in the U.S., we may potentially be required to pay foreign and U.S. state income taxes to repatriate these funds. As of December 31, 2019, only the earnings in our Indian foreign subsidiaries are indefinitely reinvested. The earnings of all other foreign entities are no longer indefinitely reinvested. We are also permanently reinvested for outside book/tax basis differences related to foreign subsidiaries. These outside basis differences could reverse through sales of the foreign subsidiaries, as well as various other events, none of which are considered probable as of December 31, 2019.

December 31,

2019	2018

Cash and cash equivalents	$121,398	$148,502

Availability under revolving credit facility	261,000	500,000

Total liquidity	$382,398	$648,502

Question: What was the change in total liquidity between 2018 and 2019?
Answer: 266104
Available Liquidity The following table sets forth our available liquidity for the periods indicated (in thousands): The decrease in total liquidity is primarily attributable to $239.0 million of outstanding revolving credit facility borrowings and $48.0 million of payments to purchase property and equipment and software and distribution rights, partially offset by positive operating cash flows. The Company and Official Payments Corporation, a wholly owned subsidiary, maintain a $140.0 million uncommitted overdraft facility with Bank of America, N.A. The overdraft facility acts as a secured loan under the terms of the Credit Agreement to provide an additional funding mechanism for timing differences that can occur in the bill payment settlement process. As of December 31, 2019, $138.5 million was available. Cash and cash equivalents consist of highly liquid investments with original maturities of three months or less. As of December 31, 2019, we had $121.4 million in cash and cash equivalents, of which $49.2 million was held by our foreign subsidiaries. If these funds were needed for our operations in the U.S., we may potentially be required to pay foreign and U.S. state income taxes to repatriate these funds. As of December 31, 2019, only the earnings in our Indian foreign subsidiaries are indefinitely reinvested. The earnings of all other foreign entities are no longer indefinitely reinvested. We are also permanently reinvested for outside book/tax basis differences related to foreign subsidiaries. These outside basis differences could reverse through sales of the foreign subsidiaries, as well as various other events, none of which are considered probable as of December 31, 2019.

December 31,

2019	2018

Cash and cash equivalents	$121,398	$148,502

Availability under revolving credit facility	261,000	500,000

Total liquidity	$382,398	$648,502

Question: What was the percentage change in cash and cash equivalents between 2018 and 2019?
Answer: -18.25
Customers and Markets Our primary customers, in terms of our sales revenues, include premier integrated device manufacturers, such as Texas Instruments and Intel Mobile, plus leading fabless design companies, such as Broadcom, MediaTek, Realtek, Qualcomm and Novatek. Although we are not dependent on any single customer, a significant portion of our operating revenues has been generated from sales to a few customers. Our top ten customers accounted for approximately 51.3% of our operating revenues in 2019. Set forth below is a geographic breakdown of our operating revenues in 2017, 2018 and 2019 by the location of our customers.

Years Ended December 31,

Region	2017	2018	2019

%	%	%

Taiwan	32.8	36.4	36.4

Singapore	20.6	16.4	16.2

China (including Hong Kong)	12.7	12.2	12.9

Japan	3.2	3.9	6.6

USA	12.2	15.6	13.5

Europe	9.6	8.3	4.7

Others	8.9	7.2	9.7

Total	100.0	100.0	100.0

Question: Who are the primary customers for the company?
Answer: Our primary customers, in terms of our sales revenues, include premier integrated device manufacturers, such as Texas Instruments and Intel Mobile, plus leading fabless design companies, such as Broadcom, MediaTek, Realtek, Qualcomm and Novatek.
Customers and Markets Our primary customers, in terms of our sales revenues, include premier integrated device manufacturers, such as Texas Instruments and Intel Mobile, plus leading fabless design companies, such as Broadcom, MediaTek, Realtek, Qualcomm and Novatek. Although we are not dependent on any single customer, a significant portion of our operating revenues has been generated from sales to a few customers. Our top ten customers accounted for approximately 51.3% of our operating revenues in 2019. Set forth below is a geographic breakdown of our operating revenues in 2017, 2018 and 2019 by the location of our customers.

Years Ended December 31,

Region	2017	2018	2019

%	%	%

Taiwan	32.8	36.4	36.4

Singapore	20.6	16.4	16.2

China (including Hong Kong)	12.7	12.2	12.9

Japan	3.2	3.9	6.6

USA	12.2	15.6	13.5

Europe	9.6	8.3	4.7

Others	8.9	7.2	9.7

Total	100.0	100.0	100.0

Question: Top ten customers account for what percentage of total operating revenues in 2019?
Answer: 51.3%
Customers and Markets Our primary customers, in terms of our sales revenues, include premier integrated device manufacturers, such as Texas Instruments and Intel Mobile, plus leading fabless design companies, such as Broadcom, MediaTek, Realtek, Qualcomm and Novatek. Although we are not dependent on any single customer, a significant portion of our operating revenues has been generated from sales to a few customers. Our top ten customers accounted for approximately 51.3% of our operating revenues in 2019. Set forth below is a geographic breakdown of our operating revenues in 2017, 2018 and 2019 by the location of our customers.

Years Ended December 31,

Region	2017	2018	2019

%	%	%

Taiwan	32.8	36.4	36.4

Singapore	20.6	16.4	16.2

China (including Hong Kong)	12.7	12.2	12.9

Japan	3.2	3.9	6.6

USA	12.2	15.6	13.5

Europe	9.6	8.3	4.7

Others	8.9	7.2	9.7

Total	100.0	100.0	100.0

Question: What is the percentage of customers from Taiwan in 2019?
Answer: 32.8
Customers and Markets Our primary customers, in terms of our sales revenues, include premier integrated device manufacturers, such as Texas Instruments and Intel Mobile, plus leading fabless design companies, such as Broadcom, MediaTek, Realtek, Qualcomm and Novatek. Although we are not dependent on any single customer, a significant portion of our operating revenues has been generated from sales to a few customers. Our top ten customers accounted for approximately 51.3% of our operating revenues in 2019. Set forth below is a geographic breakdown of our operating revenues in 2017, 2018 and 2019 by the location of our customers.

Years Ended December 31,

Region	2017	2018	2019

%	%	%

Taiwan	32.8	36.4	36.4

Singapore	20.6	16.4	16.2

China (including Hong Kong)	12.7	12.2	12.9

Japan	3.2	3.9	6.6

USA	12.2	15.6	13.5

Europe	9.6	8.3	4.7

Others	8.9	7.2	9.7

Total	100.0	100.0	100.0

Question: What is the increase / (decrease) in customers from Taiwan from 2018 to 2019?
Answer: 0
Customers and Markets Our primary customers, in terms of our sales revenues, include premier integrated device manufacturers, such as Texas Instruments and Intel Mobile, plus leading fabless design companies, such as Broadcom, MediaTek, Realtek, Qualcomm and Novatek. Although we are not dependent on any single customer, a significant portion of our operating revenues has been generated from sales to a few customers. Our top ten customers accounted for approximately 51.3% of our operating revenues in 2019. Set forth below is a geographic breakdown of our operating revenues in 2017, 2018 and 2019 by the location of our customers.

Years Ended December 31,

Region	2017	2018	2019

%	%	%

Taiwan	32.8	36.4	36.4

Singapore	20.6	16.4	16.2

China (including Hong Kong)	12.7	12.2	12.9

Japan	3.2	3.9	6.6

USA	12.2	15.6	13.5

Europe	9.6	8.3	4.7

Others	8.9	7.2	9.7

Total	100.0	100.0	100.0

Question: What is the average customers from Singapore?
Answer: 17.73
Customers and Markets Our primary customers, in terms of our sales revenues, include premier integrated device manufacturers, such as Texas Instruments and Intel Mobile, plus leading fabless design companies, such as Broadcom, MediaTek, Realtek, Qualcomm and Novatek. Although we are not dependent on any single customer, a significant portion of our operating revenues has been generated from sales to a few customers. Our top ten customers accounted for approximately 51.3% of our operating revenues in 2019. Set forth below is a geographic breakdown of our operating revenues in 2017, 2018 and 2019 by the location of our customers.

Years Ended December 31,

Region	2017	2018	2019

%	%	%

Taiwan	32.8	36.4	36.4

Singapore	20.6	16.4	16.2

China (including Hong Kong)	12.7	12.2	12.9

Japan	3.2	3.9	6.6

USA	12.2	15.6	13.5

Europe	9.6	8.3	4.7

Others	8.9	7.2	9.7

Total	100.0	100.0	100.0

Question: What is the increase / (decrease) in the customers from USA from 2018 to 2019?
Answer: -2.1
Movements in ordinary share capital Ordinary Shares Ordinary shares entitle the holder to participate in dividends and the proceeds on the winding up of the company in proportion to the number of and amounts paid on the shares held. The fully paid ordinary shares have no par value and the company does not have a limited amount of authorised capital. On a show of hands every member present at a meeting in person or by proxy shall have one vote and upon a poll each share shall have one vote.

Issue price

Details	Date	Shares	AU$US	$’000

Balance	1 July 2017	130,215,813	125,177

Shares issued	23 February 2018	69,129	$8.52	458

Balance	30 June 2018	130,284,942	125,635

Shares issued	24 August 2018	69,129	$8.46	423

Share issued	24 August 2018	28,407	$0.00	-

Share issued	21 December 2018	129,044	$0.00	-

Balance	30 June 2019	130,511,522	126,058

Question: What is the total ordinary shares balance on 30 June 2018?
Answer: 130,284,942
Movements in ordinary share capital Ordinary Shares Ordinary shares entitle the holder to participate in dividends and the proceeds on the winding up of the company in proportion to the number of and amounts paid on the shares held. The fully paid ordinary shares have no par value and the company does not have a limited amount of authorised capital. On a show of hands every member present at a meeting in person or by proxy shall have one vote and upon a poll each share shall have one vote.

Issue price

Details	Date	Shares	AU$US	$’000

Balance	1 July 2017	130,215,813	125,177

Shares issued	23 February 2018	69,129	$8.52	458

Balance	30 June 2018	130,284,942	125,635

Shares issued	24 August 2018	69,129	$8.46	423

Share issued	24 August 2018	28,407	$0.00	-

Share issued	21 December 2018	129,044	$0.00	-

Balance	30 June 2019	130,511,522	126,058

Question: What is the number of Shares issued on feburary 2018? 
Answer: 69,129
Movements in ordinary share capital Ordinary Shares Ordinary shares entitle the holder to participate in dividends and the proceeds on the winding up of the company in proportion to the number of and amounts paid on the shares held. The fully paid ordinary shares have no par value and the company does not have a limited amount of authorised capital. On a show of hands every member present at a meeting in person or by proxy shall have one vote and upon a poll each share shall have one vote.

Issue price

Details	Date	Shares	AU$US	$’000

Balance	1 July 2017	130,215,813	125,177

Shares issued	23 February 2018	69,129	$8.52	458

Balance	30 June 2018	130,284,942	125,635

Shares issued	24 August 2018	69,129	$8.46	423

Share issued	24 August 2018	28,407	$0.00	-

Share issued	21 December 2018	129,044	$0.00	-

Balance	30 June 2019	130,511,522	126,058

Question: What are the dates that shares were issued?
Answer: 23 February 2018; 24 August 2018; 21 December 2018
Movements in ordinary share capital Ordinary Shares Ordinary shares entitle the holder to participate in dividends and the proceeds on the winding up of the company in proportion to the number of and amounts paid on the shares held. The fully paid ordinary shares have no par value and the company does not have a limited amount of authorised capital. On a show of hands every member present at a meeting in person or by proxy shall have one vote and upon a poll each share shall have one vote.

Issue price

Details	Date	Shares	AU$US	$’000

Balance	1 July 2017	130,215,813	125,177

Shares issued	23 February 2018	69,129	$8.52	458

Balance	30 June 2018	130,284,942	125,635

Shares issued	24 August 2018	69,129	$8.46	423

Share issued	24 August 2018	28,407	$0.00	-

Share issued	21 December 2018	129,044	$0.00	-

Balance	30 June 2019	130,511,522	126,058

Question: What is the date where shares issued is the greatest?
Answer: 21 December 2018
Movements in ordinary share capital Ordinary Shares Ordinary shares entitle the holder to participate in dividends and the proceeds on the winding up of the company in proportion to the number of and amounts paid on the shares held. The fully paid ordinary shares have no par value and the company does not have a limited amount of authorised capital. On a show of hands every member present at a meeting in person or by proxy shall have one vote and upon a poll each share shall have one vote.

Issue price

Details	Date	Shares	AU$US	$’000

Balance	1 July 2017	130,215,813	125,177

Shares issued	23 February 2018	69,129	$8.52	458

Balance	30 June 2018	130,284,942	125,635

Shares issued	24 August 2018	69,129	$8.46	423

Share issued	24 August 2018	28,407	$0.00	-

Share issued	21 December 2018	129,044	$0.00	-

Balance	30 June 2019	130,511,522	126,058

Question: What is the percentage change in the shares balance from 30 June 2018 to 30 June 2019?
Answer: 0.17
Movements in ordinary share capital Ordinary Shares Ordinary shares entitle the holder to participate in dividends and the proceeds on the winding up of the company in proportion to the number of and amounts paid on the shares held. The fully paid ordinary shares have no par value and the company does not have a limited amount of authorised capital. On a show of hands every member present at a meeting in person or by proxy shall have one vote and upon a poll each share shall have one vote.

Issue price

Details	Date	Shares	AU$US	$’000

Balance	1 July 2017	130,215,813	125,177

Shares issued	23 February 2018	69,129	$8.52	458

Balance	30 June 2018	130,284,942	125,635

Shares issued	24 August 2018	69,129	$8.46	423

Share issued	24 August 2018	28,407	$0.00	-

Share issued	21 December 2018	129,044	$0.00	-

Balance	30 June 2019	130,511,522	126,058

Question: What is the change in share balance from June 2018 to June 2019?
Answer: 226580
The following table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered by Ernst & Young, our principal external auditors, for the years indicated. (1) Audit fees consist of fees associated with the annual audit, review of our quarterly financial statements, statutory audits and internal control review. They also include fees billed for those services that are normally provided by the independent accountants in connection with statutory and regulatory filings. (2) Audit-related fees consist of fees billed for assurance and services related to the performance of the audit or review of our financial statements but not described in footnote (1) above. These services include certification of our Singapore Branch to Singapore authorities and application for corporation registration. (3) Tax fees include fees billed for professional services rendered by Ernst & Young, primarily in connection with our tax compliance activities. All audit and non-audit services performed by Ernst & Young were pre-approved by our audit committee. In certain circumstances, the audit committee delegates to one designated member to pre-approve such audit and non-audit services. Pre-approval by a designated member should be reported to the audit committee at its upcoming meeting.

Years ended December 31,

2018	2019

NT$	NT$	US$

(in thousands)

Audit Fees (1)	52,794	62,040	2,074

Audit-related Fees (2)	1,283	1,095	37

Tax Fees (3)	4,304	3,943	132

Total	58,381	67,078	2,243

Question: What constitutes Audit fee?
Answer: Audit fees consist of fees associated with the annual audit, review of our quarterly financial statements, statutory audits and internal control review. They also include fees billed for those services that are normally provided by the independent accountants in connection with statutory and regulatory filings.
The following table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered by Ernst & Young, our principal external auditors, for the years indicated. (1) Audit fees consist of fees associated with the annual audit, review of our quarterly financial statements, statutory audits and internal control review. They also include fees billed for those services that are normally provided by the independent accountants in connection with statutory and regulatory filings. (2) Audit-related fees consist of fees billed for assurance and services related to the performance of the audit or review of our financial statements but not described in footnote (1) above. These services include certification of our Singapore Branch to Singapore authorities and application for corporation registration. (3) Tax fees include fees billed for professional services rendered by Ernst & Young, primarily in connection with our tax compliance activities. All audit and non-audit services performed by Ernst & Young were pre-approved by our audit committee. In certain circumstances, the audit committee delegates to one designated member to pre-approve such audit and non-audit services. Pre-approval by a designated member should be reported to the audit committee at its upcoming meeting.

Years ended December 31,

2018	2019

NT$	NT$	US$

(in thousands)

Audit Fees (1)	52,794	62,040	2,074

Audit-related Fees (2)	1,283	1,095	37

Tax Fees (3)	4,304	3,943	132

Total	58,381	67,078	2,243

Question: What is included in Tax fees?
Answer: Tax fees include fees billed for professional services rendered by Ernst & Young, primarily in connection with our tax compliance activities.
The following table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered by Ernst & Young, our principal external auditors, for the years indicated. (1) Audit fees consist of fees associated with the annual audit, review of our quarterly financial statements, statutory audits and internal control review. They also include fees billed for those services that are normally provided by the independent accountants in connection with statutory and regulatory filings. (2) Audit-related fees consist of fees billed for assurance and services related to the performance of the audit or review of our financial statements but not described in footnote (1) above. These services include certification of our Singapore Branch to Singapore authorities and application for corporation registration. (3) Tax fees include fees billed for professional services rendered by Ernst & Young, primarily in connection with our tax compliance activities. All audit and non-audit services performed by Ernst & Young were pre-approved by our audit committee. In certain circumstances, the audit committee delegates to one designated member to pre-approve such audit and non-audit services. Pre-approval by a designated member should be reported to the audit committee at its upcoming meeting.

Years ended December 31,

2018	2019

NT$	NT$	US$

(in thousands)

Audit Fees (1)	52,794	62,040	2,074

Audit-related Fees (2)	1,283	1,095	37

Tax Fees (3)	4,304	3,943	132

Total	58,381	67,078	2,243

Question: Who approves the audit and non-audit services performed by Ernst & Young?
Answer: audit committee
The following table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered by Ernst & Young, our principal external auditors, for the years indicated. (1) Audit fees consist of fees associated with the annual audit, review of our quarterly financial statements, statutory audits and internal control review. They also include fees billed for those services that are normally provided by the independent accountants in connection with statutory and regulatory filings. (2) Audit-related fees consist of fees billed for assurance and services related to the performance of the audit or review of our financial statements but not described in footnote (1) above. These services include certification of our Singapore Branch to Singapore authorities and application for corporation registration. (3) Tax fees include fees billed for professional services rendered by Ernst & Young, primarily in connection with our tax compliance activities. All audit and non-audit services performed by Ernst & Young were pre-approved by our audit committee. In certain circumstances, the audit committee delegates to one designated member to pre-approve such audit and non-audit services. Pre-approval by a designated member should be reported to the audit committee at its upcoming meeting.

Years ended December 31,

2018	2019

NT$	NT$	US$

(in thousands)

Audit Fees (1)	52,794	62,040	2,074

Audit-related Fees (2)	1,283	1,095	37

Tax Fees (3)	4,304	3,943	132

Total	58,381	67,078	2,243

Question: What is the increase / (decrease) in Audit Fees in NT$ from 2018 to 2019?
Answer: 9246
The following table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered by Ernst & Young, our principal external auditors, for the years indicated. (1) Audit fees consist of fees associated with the annual audit, review of our quarterly financial statements, statutory audits and internal control review. They also include fees billed for those services that are normally provided by the independent accountants in connection with statutory and regulatory filings. (2) Audit-related fees consist of fees billed for assurance and services related to the performance of the audit or review of our financial statements but not described in footnote (1) above. These services include certification of our Singapore Branch to Singapore authorities and application for corporation registration. (3) Tax fees include fees billed for professional services rendered by Ernst & Young, primarily in connection with our tax compliance activities. All audit and non-audit services performed by Ernst & Young were pre-approved by our audit committee. In certain circumstances, the audit committee delegates to one designated member to pre-approve such audit and non-audit services. Pre-approval by a designated member should be reported to the audit committee at its upcoming meeting.

Years ended December 31,

2018	2019

NT$	NT$	US$

(in thousands)

Audit Fees (1)	52,794	62,040	2,074

Audit-related Fees (2)	1,283	1,095	37

Tax Fees (3)	4,304	3,943	132

Total	58,381	67,078	2,243

Question: What is the average Audit-related Fees?
Answer: 1189