aveni-ai/aveni-bench-tat-qa huggingface dataset:
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 percentage increase / (decrease) in Tax fees from 2018 to 2019?
Answer: -8.39
Consolidated income statement For the year ended 31 March 2019 1 The Group has adopted IFRS 9 ‘Financial Instruments’, IFRS 15 ‘Revenue from Contracts with Customers’, and IFRS 16 ‘Leases’ from 1 April 2018. The year ended 31 March 2018 has been restated for IFRS 16 which was implemented using the fully retrospective method. For further information on the impact of the change in accounting policies, see note 2 of these consolidated financial statements.

Note	2019	(Restated)1 2018

£m	£m

Revenue	5	355.1	330.1

Administrative expenses	(112.3)	(108.8)

Share of profit from joint ventures	16	0.9	–

Operating profit	6	243.7	221.3

Finance costs	9	(10.2)	(10.6)

Profit on the sale of subsidiary	10	8.7	–

Profit before taxation	242.2	210.7

Taxation	11	(44.5)	(39.6)

Profit for the year attributable to equity holders of the parent	197.7	171.1

Basic earnings per share	12

From profit for the year (pence per share)	21.00	17.74

Diluted earnings per share	12

From profit for the year (pence per share)	20.94	17.68

Question: Which IFRS standard(s) did the Group adopt?
Answer: IFRS 9 ‘Financial Instruments’, IFRS 15 ‘Revenue from Contracts with Customers’, and IFRS 16 ‘Leases’ from 1 April 2018
Consolidated income statement For the year ended 31 March 2019 1 The Group has adopted IFRS 9 ‘Financial Instruments’, IFRS 15 ‘Revenue from Contracts with Customers’, and IFRS 16 ‘Leases’ from 1 April 2018. The year ended 31 March 2018 has been restated for IFRS 16 which was implemented using the fully retrospective method. For further information on the impact of the change in accounting policies, see note 2 of these consolidated financial statements.

Note	2019	(Restated)1 2018

£m	£m

Revenue	5	355.1	330.1

Administrative expenses	(112.3)	(108.8)

Share of profit from joint ventures	16	0.9	–

Operating profit	6	243.7	221.3

Finance costs	9	(10.2)	(10.6)

Profit on the sale of subsidiary	10	8.7	–

Profit before taxation	242.2	210.7

Taxation	11	(44.5)	(39.6)

Profit for the year attributable to equity holders of the parent	197.7	171.1

Basic earnings per share	12

From profit for the year (pence per share)	21.00	17.74

Diluted earnings per share	12

From profit for the year (pence per share)	20.94	17.68

Question: What have the values in the 2018 column been restated for?
Answer: IFRS 16 which was implemented using the fully retrospective method
Consolidated income statement For the year ended 31 March 2019 1 The Group has adopted IFRS 9 ‘Financial Instruments’, IFRS 15 ‘Revenue from Contracts with Customers’, and IFRS 16 ‘Leases’ from 1 April 2018. The year ended 31 March 2018 has been restated for IFRS 16 which was implemented using the fully retrospective method. For further information on the impact of the change in accounting policies, see note 2 of these consolidated financial statements.

Note	2019	(Restated)1 2018

£m	£m

Revenue	5	355.1	330.1

Administrative expenses	(112.3)	(108.8)

Share of profit from joint ventures	16	0.9	–

Operating profit	6	243.7	221.3

Finance costs	9	(10.2)	(10.6)

Profit on the sale of subsidiary	10	8.7	–

Profit before taxation	242.2	210.7

Taxation	11	(44.5)	(39.6)

Profit for the year attributable to equity holders of the parent	197.7	171.1

Basic earnings per share	12

From profit for the year (pence per share)	21.00	17.74

Diluted earnings per share	12

From profit for the year (pence per share)	20.94	17.68

Question: What are the components factored in when calculating operating profit?
Answer: Revenue; Administrative expenses; Share of profit from joint ventures
Consolidated income statement For the year ended 31 March 2019 1 The Group has adopted IFRS 9 ‘Financial Instruments’, IFRS 15 ‘Revenue from Contracts with Customers’, and IFRS 16 ‘Leases’ from 1 April 2018. The year ended 31 March 2018 has been restated for IFRS 16 which was implemented using the fully retrospective method. For further information on the impact of the change in accounting policies, see note 2 of these consolidated financial statements.

Note	2019	(Restated)1 2018

£m	£m

Revenue	5	355.1	330.1

Administrative expenses	(112.3)	(108.8)

Share of profit from joint ventures	16	0.9	–

Operating profit	6	243.7	221.3

Finance costs	9	(10.2)	(10.6)

Profit on the sale of subsidiary	10	8.7	–

Profit before taxation	242.2	210.7

Taxation	11	(44.5)	(39.6)

Profit for the year attributable to equity holders of the parent	197.7	171.1

Basic earnings per share	12

From profit for the year (pence per share)	21.00	17.74

Diluted earnings per share	12

From profit for the year (pence per share)	20.94	17.68

Question: In which year was Operating profit larger?
Answer: 2019
Consolidated income statement For the year ended 31 March 2019 1 The Group has adopted IFRS 9 ‘Financial Instruments’, IFRS 15 ‘Revenue from Contracts with Customers’, and IFRS 16 ‘Leases’ from 1 April 2018. The year ended 31 March 2018 has been restated for IFRS 16 which was implemented using the fully retrospective method. For further information on the impact of the change in accounting policies, see note 2 of these consolidated financial statements.

Note	2019	(Restated)1 2018

£m	£m

Revenue	5	355.1	330.1

Administrative expenses	(112.3)	(108.8)

Share of profit from joint ventures	16	0.9	–

Operating profit	6	243.7	221.3

Finance costs	9	(10.2)	(10.6)

Profit on the sale of subsidiary	10	8.7	–

Profit before taxation	242.2	210.7

Taxation	11	(44.5)	(39.6)

Profit for the year attributable to equity holders of the parent	197.7	171.1

Basic earnings per share	12

From profit for the year (pence per share)	21.00	17.74

Diluted earnings per share	12

From profit for the year (pence per share)	20.94	17.68

Question: What was the change in profit before taxation in 2019 from 2018?
Answer: 31.5
Consolidated income statement For the year ended 31 March 2019 1 The Group has adopted IFRS 9 ‘Financial Instruments’, IFRS 15 ‘Revenue from Contracts with Customers’, and IFRS 16 ‘Leases’ from 1 April 2018. The year ended 31 March 2018 has been restated for IFRS 16 which was implemented using the fully retrospective method. For further information on the impact of the change in accounting policies, see note 2 of these consolidated financial statements.

Note	2019	(Restated)1 2018

£m	£m

Revenue	5	355.1	330.1

Administrative expenses	(112.3)	(108.8)

Share of profit from joint ventures	16	0.9	–

Operating profit	6	243.7	221.3

Finance costs	9	(10.2)	(10.6)

Profit on the sale of subsidiary	10	8.7	–

Profit before taxation	242.2	210.7

Taxation	11	(44.5)	(39.6)

Profit for the year attributable to equity holders of the parent	197.7	171.1

Basic earnings per share	12

From profit for the year (pence per share)	21.00	17.74

Diluted earnings per share	12

From profit for the year (pence per share)	20.94	17.68

Question: What was the percentage change in profit before taxation in 2019 from 2018?
Answer: 14.95
Item 6: Selected Financial Data The following selected consolidated financial data is derived from our consolidated financial statements. This data should be read in conjunction with our consolidated financial statements and the related notes, and Item 7: Management's Discussion and Analysis of Financial Condition and Results of Operations contained elsewhere in this Annual Report on Form 10-K. (1) Fiscal 2018 net income includes an income tax benefit of $75.8 million from a valuation allowance release against certain U.S. deferred tax assets. See Note 13 of Notes to Consolidated Financial Statements. (2) Fiscal 2019, 2018, 2017, 2016, and 2015 net income (loss) includes restructuring charges, net, of $0.5 million, $0.2 million, $0.8 million, $7.3 million and $0.6 million, respectively. (3) Fiscal 2016 net loss includes impairment charges of $12.4 million. (4) Fiscal 2015 net loss includes the following: i) a $1.5 million gain from a business interruption insurance claim relating to a factory fire at a customer's facility; and ii) a $1.0 million net gain from the sale of intellectual property. (5) Fiscal 2016 includes the following as a result of the Cascade Microtech acquisition: i) $82.6 million in revenue; ii) $27.8 million of intangible amortization expense; and iii) a $7.6 million charge for inventory-related step-up amortization.

Fiscal 2019 (2)	Fiscal 2018(1)(2)	Fiscal 2017(2)	Fiscal 2016 (2)(3)(5)	Fiscal 2015(2)(4)

(Dollars in thousands, except per share data)

Consolidated Statements of Operations Data:

Revenues	$589,464	$529,675	$548,441	$383,881	$282,358

Gross profit	237,496	210,339	215,597	102,682	85,738

Net income (loss)	39,346	104,036	40,913	(6,557)	(1,523)

Basic net income (loss) per share	0.52	1.42	0.57	(0.10)	(0.03)

Diluted net income (loss) per share	0.51	1.38	0.55	(0.10)	(0.03)

Consolidated Balance Sheets Data:

Cash, cash equivalents and marketable securities	$220,872	$149,003	$140,172	$108,905	$187,589

Working capital	282,483	235,302	213,693	172,002	214,437

Total assets	839,882	728,222	646,574	618,982	342,723

Term loan, net of current portion	15,639	34,971	87,228	125,475	—

Total stockholders' equity	640,997	580,164	458,637	401,056	294,681

Number of employees	1,836	1,676	1,685	1,571	958

Question: How much income tax benefit are included in net income of fiscal 2018?
Answer: $75.8 million
Item 6: Selected Financial Data The following selected consolidated financial data is derived from our consolidated financial statements. This data should be read in conjunction with our consolidated financial statements and the related notes, and Item 7: Management's Discussion and Analysis of Financial Condition and Results of Operations contained elsewhere in this Annual Report on Form 10-K. (1) Fiscal 2018 net income includes an income tax benefit of $75.8 million from a valuation allowance release against certain U.S. deferred tax assets. See Note 13 of Notes to Consolidated Financial Statements. (2) Fiscal 2019, 2018, 2017, 2016, and 2015 net income (loss) includes restructuring charges, net, of $0.5 million, $0.2 million, $0.8 million, $7.3 million and $0.6 million, respectively. (3) Fiscal 2016 net loss includes impairment charges of $12.4 million. (4) Fiscal 2015 net loss includes the following: i) a $1.5 million gain from a business interruption insurance claim relating to a factory fire at a customer's facility; and ii) a $1.0 million net gain from the sale of intellectual property. (5) Fiscal 2016 includes the following as a result of the Cascade Microtech acquisition: i) $82.6 million in revenue; ii) $27.8 million of intangible amortization expense; and iii) a $7.6 million charge for inventory-related step-up amortization.

Fiscal 2019 (2)	Fiscal 2018(1)(2)	Fiscal 2017(2)	Fiscal 2016 (2)(3)(5)	Fiscal 2015(2)(4)

(Dollars in thousands, except per share data)

Consolidated Statements of Operations Data:

Revenues	$589,464	$529,675	$548,441	$383,881	$282,358

Gross profit	237,496	210,339	215,597	102,682	85,738

Net income (loss)	39,346	104,036	40,913	(6,557)	(1,523)

Basic net income (loss) per share	0.52	1.42	0.57	(0.10)	(0.03)

Diluted net income (loss) per share	0.51	1.38	0.55	(0.10)	(0.03)

Consolidated Balance Sheets Data:

Cash, cash equivalents and marketable securities	$220,872	$149,003	$140,172	$108,905	$187,589

Working capital	282,483	235,302	213,693	172,002	214,437

Total assets	839,882	728,222	646,574	618,982	342,723

Term loan, net of current portion	15,639	34,971	87,228	125,475	—

Total stockholders' equity	640,997	580,164	458,637	401,056	294,681

Number of employees	1,836	1,676	1,685	1,571	958

Question: What is the change in Revenues from 2019 to 2018?
Answer: 59789
Item 6: Selected Financial Data The following selected consolidated financial data is derived from our consolidated financial statements. This data should be read in conjunction with our consolidated financial statements and the related notes, and Item 7: Management's Discussion and Analysis of Financial Condition and Results of Operations contained elsewhere in this Annual Report on Form 10-K. (1) Fiscal 2018 net income includes an income tax benefit of $75.8 million from a valuation allowance release against certain U.S. deferred tax assets. See Note 13 of Notes to Consolidated Financial Statements. (2) Fiscal 2019, 2018, 2017, 2016, and 2015 net income (loss) includes restructuring charges, net, of $0.5 million, $0.2 million, $0.8 million, $7.3 million and $0.6 million, respectively. (3) Fiscal 2016 net loss includes impairment charges of $12.4 million. (4) Fiscal 2015 net loss includes the following: i) a $1.5 million gain from a business interruption insurance claim relating to a factory fire at a customer's facility; and ii) a $1.0 million net gain from the sale of intellectual property. (5) Fiscal 2016 includes the following as a result of the Cascade Microtech acquisition: i) $82.6 million in revenue; ii) $27.8 million of intangible amortization expense; and iii) a $7.6 million charge for inventory-related step-up amortization.

Fiscal 2019 (2)	Fiscal 2018(1)(2)	Fiscal 2017(2)	Fiscal 2016 (2)(3)(5)	Fiscal 2015(2)(4)

(Dollars in thousands, except per share data)

Consolidated Statements of Operations Data:

Revenues	$589,464	$529,675	$548,441	$383,881	$282,358

Gross profit	237,496	210,339	215,597	102,682	85,738

Net income (loss)	39,346	104,036	40,913	(6,557)	(1,523)

Basic net income (loss) per share	0.52	1.42	0.57	(0.10)	(0.03)

Diluted net income (loss) per share	0.51	1.38	0.55	(0.10)	(0.03)

Consolidated Balance Sheets Data:

Cash, cash equivalents and marketable securities	$220,872	$149,003	$140,172	$108,905	$187,589

Working capital	282,483	235,302	213,693	172,002	214,437

Total assets	839,882	728,222	646,574	618,982	342,723

Term loan, net of current portion	15,639	34,971	87,228	125,475	—

Total stockholders' equity	640,997	580,164	458,637	401,056	294,681

Number of employees	1,836	1,676	1,685	1,571	958

Question: What is the change in Gross profit from 2019 to 2018?
Answer: 27157
Item 6: Selected Financial Data The following selected consolidated financial data is derived from our consolidated financial statements. This data should be read in conjunction with our consolidated financial statements and the related notes, and Item 7: Management's Discussion and Analysis of Financial Condition and Results of Operations contained elsewhere in this Annual Report on Form 10-K. (1) Fiscal 2018 net income includes an income tax benefit of $75.8 million from a valuation allowance release against certain U.S. deferred tax assets. See Note 13 of Notes to Consolidated Financial Statements. (2) Fiscal 2019, 2018, 2017, 2016, and 2015 net income (loss) includes restructuring charges, net, of $0.5 million, $0.2 million, $0.8 million, $7.3 million and $0.6 million, respectively. (3) Fiscal 2016 net loss includes impairment charges of $12.4 million. (4) Fiscal 2015 net loss includes the following: i) a $1.5 million gain from a business interruption insurance claim relating to a factory fire at a customer's facility; and ii) a $1.0 million net gain from the sale of intellectual property. (5) Fiscal 2016 includes the following as a result of the Cascade Microtech acquisition: i) $82.6 million in revenue; ii) $27.8 million of intangible amortization expense; and iii) a $7.6 million charge for inventory-related step-up amortization.

Fiscal 2019 (2)	Fiscal 2018(1)(2)	Fiscal 2017(2)	Fiscal 2016 (2)(3)(5)	Fiscal 2015(2)(4)

(Dollars in thousands, except per share data)

Consolidated Statements of Operations Data:

Revenues	$589,464	$529,675	$548,441	$383,881	$282,358

Gross profit	237,496	210,339	215,597	102,682	85,738

Net income (loss)	39,346	104,036	40,913	(6,557)	(1,523)

Basic net income (loss) per share	0.52	1.42	0.57	(0.10)	(0.03)

Diluted net income (loss) per share	0.51	1.38	0.55	(0.10)	(0.03)

Consolidated Balance Sheets Data:

Cash, cash equivalents and marketable securities	$220,872	$149,003	$140,172	$108,905	$187,589

Working capital	282,483	235,302	213,693	172,002	214,437

Total assets	839,882	728,222	646,574	618,982	342,723

Term loan, net of current portion	15,639	34,971	87,228	125,475	—

Total stockholders' equity	640,997	580,164	458,637	401,056	294,681

Number of employees	1,836	1,676	1,685	1,571	958

Question: In which years was revenue under 500,000 thousands?
Answer: 2016; 2015
Item 6: Selected Financial Data The following selected consolidated financial data is derived from our consolidated financial statements. This data should be read in conjunction with our consolidated financial statements and the related notes, and Item 7: Management's Discussion and Analysis of Financial Condition and Results of Operations contained elsewhere in this Annual Report on Form 10-K. (1) Fiscal 2018 net income includes an income tax benefit of $75.8 million from a valuation allowance release against certain U.S. deferred tax assets. See Note 13 of Notes to Consolidated Financial Statements. (2) Fiscal 2019, 2018, 2017, 2016, and 2015 net income (loss) includes restructuring charges, net, of $0.5 million, $0.2 million, $0.8 million, $7.3 million and $0.6 million, respectively. (3) Fiscal 2016 net loss includes impairment charges of $12.4 million. (4) Fiscal 2015 net loss includes the following: i) a $1.5 million gain from a business interruption insurance claim relating to a factory fire at a customer's facility; and ii) a $1.0 million net gain from the sale of intellectual property. (5) Fiscal 2016 includes the following as a result of the Cascade Microtech acquisition: i) $82.6 million in revenue; ii) $27.8 million of intangible amortization expense; and iii) a $7.6 million charge for inventory-related step-up amortization.

Fiscal 2019 (2)	Fiscal 2018(1)(2)	Fiscal 2017(2)	Fiscal 2016 (2)(3)(5)	Fiscal 2015(2)(4)

(Dollars in thousands, except per share data)

Consolidated Statements of Operations Data:

Revenues	$589,464	$529,675	$548,441	$383,881	$282,358

Gross profit	237,496	210,339	215,597	102,682	85,738

Net income (loss)	39,346	104,036	40,913	(6,557)	(1,523)

Basic net income (loss) per share	0.52	1.42	0.57	(0.10)	(0.03)

Diluted net income (loss) per share	0.51	1.38	0.55	(0.10)	(0.03)

Consolidated Balance Sheets Data:

Cash, cash equivalents and marketable securities	$220,872	$149,003	$140,172	$108,905	$187,589

Working capital	282,483	235,302	213,693	172,002	214,437

Total assets	839,882	728,222	646,574	618,982	342,723

Term loan, net of current portion	15,639	34,971	87,228	125,475	—

Total stockholders' equity	640,997	580,164	458,637	401,056	294,681

Number of employees	1,836	1,676	1,685	1,571	958

Question: What was the net loss in 2016?
Answer: 6,557
Item 6: Selected Financial Data The following selected consolidated financial data is derived from our consolidated financial statements. This data should be read in conjunction with our consolidated financial statements and the related notes, and Item 7: Management's Discussion and Analysis of Financial Condition and Results of Operations contained elsewhere in this Annual Report on Form 10-K. (1) Fiscal 2018 net income includes an income tax benefit of $75.8 million from a valuation allowance release against certain U.S. deferred tax assets. See Note 13 of Notes to Consolidated Financial Statements. (2) Fiscal 2019, 2018, 2017, 2016, and 2015 net income (loss) includes restructuring charges, net, of $0.5 million, $0.2 million, $0.8 million, $7.3 million and $0.6 million, respectively. (3) Fiscal 2016 net loss includes impairment charges of $12.4 million. (4) Fiscal 2015 net loss includes the following: i) a $1.5 million gain from a business interruption insurance claim relating to a factory fire at a customer's facility; and ii) a $1.0 million net gain from the sale of intellectual property. (5) Fiscal 2016 includes the following as a result of the Cascade Microtech acquisition: i) $82.6 million in revenue; ii) $27.8 million of intangible amortization expense; and iii) a $7.6 million charge for inventory-related step-up amortization.

Fiscal 2019 (2)	Fiscal 2018(1)(2)	Fiscal 2017(2)	Fiscal 2016 (2)(3)(5)	Fiscal 2015(2)(4)

(Dollars in thousands, except per share data)

Consolidated Statements of Operations Data:

Revenues	$589,464	$529,675	$548,441	$383,881	$282,358

Gross profit	237,496	210,339	215,597	102,682	85,738

Net income (loss)	39,346	104,036	40,913	(6,557)	(1,523)

Basic net income (loss) per share	0.52	1.42	0.57	(0.10)	(0.03)

Diluted net income (loss) per share	0.51	1.38	0.55	(0.10)	(0.03)

Consolidated Balance Sheets Data:

Cash, cash equivalents and marketable securities	$220,872	$149,003	$140,172	$108,905	$187,589

Working capital	282,483	235,302	213,693	172,002	214,437

Total assets	839,882	728,222	646,574	618,982	342,723

Term loan, net of current portion	15,639	34,971	87,228	125,475	—

Total stockholders' equity	640,997	580,164	458,637	401,056	294,681

Number of employees	1,836	1,676	1,685	1,571	958

Question: What is the Gross Profit in 2019, 2018 and 2017 respectively?
Answer: 237,496; 210,339; 215,597
Information on the reportable segment net revenues and segment operating income are presented below (amounts in millions): (1) Intersegment revenues reflect licensing and service fees charged between segments.

Year Ended December 31, 2019

Activision	Blizzard	King	Total

Segment Revenues

Net revenues from external customers	$2,219	$1,676	$2,031	$5,926

Intersegment net revenues (1)	—	43	—	43

Segment net revenues	$2,219	$1,719	$2,031	$5,969

Segment operating income	$850	$464	$740	$2,054

Year Ended December 31, 2018

Activision	Blizzard	King	Total

Segment Revenues

Net revenues from external customers	$2,458	$2,238	$2,086	$6,782

Intersegment net revenues (1)	—	53	—	53

Segment net revenues	$2,458	$2,291	$2,086	$6,835

Segment operating income	$1,011	$685	$750	$2,446

Year Ended December 31, 2017

Activision	Blizzard	King	Total

Segment Revenues

Net revenues from external customers	$2,628	$2,120	$1,998	$6,746

Intersegment net revenues (1)	—	19	—	19

Segment net revenues	$2,628	$2,139	$1,998	$6,765

Segment operating income	$1,005	$712	$700	$2,417

Question: What was the segment operating income of Blizzard in 2019?
Answer: $464