aveni-ai/aveni-bench-tat-qa huggingface dataset:
Note 21. Equity - dividends Dividends paid during the financial year were as follows: The Directors have declared a final dividend of AU 18 cents per share for the year ended 30 June 2019. The dividend will be paid on 25 September 2019 based on a record date of 4 September 2019. This amounts to a total dividend of US$15.9 million based on the number of shares outstanding. Accounting policy for dividends Dividends are recognised when declared during the financial year and no longer at the discretion of the company.

Consolidated

2019	2018

US$’000	US$’000

Final dividend for the year ended 30 June 2018 of AU 14 cents (2017: AU 12 cents)	13,327	12,534

Interim dividend for the half year ended 31 December 2018 of AU 16 cents (2017: AU 13 cents)	14,801	13,099

28,128	25,633

Question: What is total dividend based on the number of shares outstanding?
Answer: US$15.9 million
Note 21. Equity - dividends Dividends paid during the financial year were as follows: The Directors have declared a final dividend of AU 18 cents per share for the year ended 30 June 2019. The dividend will be paid on 25 September 2019 based on a record date of 4 September 2019. This amounts to a total dividend of US$15.9 million based on the number of shares outstanding. Accounting policy for dividends Dividends are recognised when declared during the financial year and no longer at the discretion of the company.

Consolidated

2019	2018

US$’000	US$’000

Final dividend for the year ended 30 June 2018 of AU 14 cents (2017: AU 12 cents)	13,327	12,534

Interim dividend for the half year ended 31 December 2018 of AU 16 cents (2017: AU 13 cents)	14,801	13,099

28,128	25,633

Question: What are the years included in the table?
Answer: 2019; 2018
Note 21. Equity - dividends Dividends paid during the financial year were as follows: The Directors have declared a final dividend of AU 18 cents per share for the year ended 30 June 2019. The dividend will be paid on 25 September 2019 based on a record date of 4 September 2019. This amounts to a total dividend of US$15.9 million based on the number of shares outstanding. Accounting policy for dividends Dividends are recognised when declared during the financial year and no longer at the discretion of the company.

Consolidated

2019	2018

US$’000	US$’000

Final dividend for the year ended 30 June 2018 of AU 14 cents (2017: AU 12 cents)	13,327	12,534

Interim dividend for the half year ended 31 December 2018 of AU 16 cents (2017: AU 13 cents)	14,801	13,099

28,128	25,633

Question: What is the percentage change in the total dividends paid from 2018 to 2019?
Answer: 9.73
Note 21. Equity - dividends Dividends paid during the financial year were as follows: The Directors have declared a final dividend of AU 18 cents per share for the year ended 30 June 2019. The dividend will be paid on 25 September 2019 based on a record date of 4 September 2019. This amounts to a total dividend of US$15.9 million based on the number of shares outstanding. Accounting policy for dividends Dividends are recognised when declared during the financial year and no longer at the discretion of the company.

Consolidated

2019	2018

US$’000	US$’000

Final dividend for the year ended 30 June 2018 of AU 14 cents (2017: AU 12 cents)	13,327	12,534

Interim dividend for the half year ended 31 December 2018 of AU 16 cents (2017: AU 13 cents)	14,801	13,099

28,128	25,633

Question: What is the percentage change in the final dividend from 2018 to 2019?
Answer: 6.33
Note 21. Equity - dividends Dividends paid during the financial year were as follows: The Directors have declared a final dividend of AU 18 cents per share for the year ended 30 June 2019. The dividend will be paid on 25 September 2019 based on a record date of 4 September 2019. This amounts to a total dividend of US$15.9 million based on the number of shares outstanding. Accounting policy for dividends Dividends are recognised when declared during the financial year and no longer at the discretion of the company.

Consolidated

2019	2018

US$’000	US$’000

Final dividend for the year ended 30 June 2018 of AU 14 cents (2017: AU 12 cents)	13,327	12,534

Interim dividend for the half year ended 31 December 2018 of AU 16 cents (2017: AU 13 cents)	14,801	13,099

28,128	25,633

Question: What is the percentage change in the interim dividend from 2018 to 2019?
Answer: 12.99
The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities were as follows: Of the $2.8 billion and $2.4 billion net deferred tax liability at December 31, 2019 and 2018, respectively, $2.9 billion and $2.5 billion is reflected as a long-term liability and $118 million and $131 million is reflected as a net noncurrent deferred tax asset at December 31, 2019 and 2018, respectively.

As of December 31,

2019	2018

(Dollars in millions)

Deferred tax assets

Post-retirement and pension benefit costs	$1,169	1,111

Net operating loss carryforwards	3,167	3,445

Other employee benefits	134	162

Other	577	553

Gross deferred tax assets	5,047	5,271

Less valuation allowance	(1,319)	(1,331)

Net deferred tax assets	3,728	3,940

Deferred tax liabilities

Property, plant and equipment, primarily due to depreciation differences	(3,489)	(3,011)

Goodwill and other intangible assets	(3,019)	(3,303)

Other	—	(23)

Gross deferred tax liabilities	(6,508)	(6,337)

Net deferred tax liability	$(2,780)	(2,397)

Question: What does the table show?
Answer: tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities
The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities were as follows: Of the $2.8 billion and $2.4 billion net deferred tax liability at December 31, 2019 and 2018, respectively, $2.9 billion and $2.5 billion is reflected as a long-term liability and $118 million and $131 million is reflected as a net noncurrent deferred tax asset at December 31, 2019 and 2018, respectively.

As of December 31,

2019	2018

(Dollars in millions)

Deferred tax assets

Post-retirement and pension benefit costs	$1,169	1,111

Net operating loss carryforwards	3,167	3,445

Other employee benefits	134	162

Other	577	553

Gross deferred tax assets	5,047	5,271

Less valuation allowance	(1,319)	(1,331)

Net deferred tax assets	3,728	3,940

Deferred tax liabilities

Property, plant and equipment, primarily due to depreciation differences	(3,489)	(3,011)

Goodwill and other intangible assets	(3,019)	(3,303)

Other	—	(23)

Gross deferred tax liabilities	(6,508)	(6,337)

Net deferred tax liability	$(2,780)	(2,397)

Question: What is the net deferred tax liability as of December 31, 2019?
Answer: $2.8 billion
The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities were as follows: Of the $2.8 billion and $2.4 billion net deferred tax liability at December 31, 2019 and 2018, respectively, $2.9 billion and $2.5 billion is reflected as a long-term liability and $118 million and $131 million is reflected as a net noncurrent deferred tax asset at December 31, 2019 and 2018, respectively.

As of December 31,

2019	2018

(Dollars in millions)

Deferred tax assets

Post-retirement and pension benefit costs	$1,169	1,111

Net operating loss carryforwards	3,167	3,445

Other employee benefits	134	162

Other	577	553

Gross deferred tax assets	5,047	5,271

Less valuation allowance	(1,319)	(1,331)

Net deferred tax assets	3,728	3,940

Deferred tax liabilities

Property, plant and equipment, primarily due to depreciation differences	(3,489)	(3,011)

Goodwill and other intangible assets	(3,019)	(3,303)

Other	—	(23)

Gross deferred tax liabilities	(6,508)	(6,337)

Net deferred tax liability	$(2,780)	(2,397)

Question: What are the items under deferred tax liabilities?
Answer: Property, plant and equipment, primarily due to depreciation differences; Goodwill and other intangible assets; Other
The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities were as follows: Of the $2.8 billion and $2.4 billion net deferred tax liability at December 31, 2019 and 2018, respectively, $2.9 billion and $2.5 billion is reflected as a long-term liability and $118 million and $131 million is reflected as a net noncurrent deferred tax asset at December 31, 2019 and 2018, respectively.

As of December 31,

2019	2018

(Dollars in millions)

Deferred tax assets

Post-retirement and pension benefit costs	$1,169	1,111

Net operating loss carryforwards	3,167	3,445

Other employee benefits	134	162

Other	577	553

Gross deferred tax assets	5,047	5,271

Less valuation allowance	(1,319)	(1,331)

Net deferred tax assets	3,728	3,940

Deferred tax liabilities

Property, plant and equipment, primarily due to depreciation differences	(3,489)	(3,011)

Goodwill and other intangible assets	(3,019)	(3,303)

Other	—	(23)

Gross deferred tax liabilities	(6,508)	(6,337)

Net deferred tax liability	$(2,780)	(2,397)

Question: How many components are there under deferred tax assets?
Answer: 4
The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities were as follows: Of the $2.8 billion and $2.4 billion net deferred tax liability at December 31, 2019 and 2018, respectively, $2.9 billion and $2.5 billion is reflected as a long-term liability and $118 million and $131 million is reflected as a net noncurrent deferred tax asset at December 31, 2019 and 2018, respectively.

As of December 31,

2019	2018

(Dollars in millions)

Deferred tax assets

Post-retirement and pension benefit costs	$1,169	1,111

Net operating loss carryforwards	3,167	3,445

Other employee benefits	134	162

Other	577	553

Gross deferred tax assets	5,047	5,271

Less valuation allowance	(1,319)	(1,331)

Net deferred tax assets	3,728	3,940

Deferred tax liabilities

Property, plant and equipment, primarily due to depreciation differences	(3,489)	(3,011)

Goodwill and other intangible assets	(3,019)	(3,303)

Other	—	(23)

Gross deferred tax liabilities	(6,508)	(6,337)

Net deferred tax liability	$(2,780)	(2,397)

Question: What is the total amount reflected as a long-term liability in 2018 and 2019?
Answer: 5.4
The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities were as follows: Of the $2.8 billion and $2.4 billion net deferred tax liability at December 31, 2019 and 2018, respectively, $2.9 billion and $2.5 billion is reflected as a long-term liability and $118 million and $131 million is reflected as a net noncurrent deferred tax asset at December 31, 2019 and 2018, respectively.

As of December 31,

2019	2018

(Dollars in millions)

Deferred tax assets

Post-retirement and pension benefit costs	$1,169	1,111

Net operating loss carryforwards	3,167	3,445

Other employee benefits	134	162

Other	577	553

Gross deferred tax assets	5,047	5,271

Less valuation allowance	(1,319)	(1,331)

Net deferred tax assets	3,728	3,940

Deferred tax liabilities

Property, plant and equipment, primarily due to depreciation differences	(3,489)	(3,011)

Goodwill and other intangible assets	(3,019)	(3,303)

Other	—	(23)

Gross deferred tax liabilities	(6,508)	(6,337)

Net deferred tax liability	$(2,780)	(2,397)

Question: What is the percentage change in Other for deferred tax assets?
Answer: 4.34
Cash provided by operating activities for the year ended December 31, 2018 as compared to the year ended December 31, 2017: Net cash provided by operating activities increased by $7.5 million to $55.6 million for the year ended December 31, 2018, as compared to $48.1 million for the year ended December 31, 2017. In determining net cash provided by operating activities, net loss is adjusted for the effects of certain non-cash items, which may be analyzed in detail as follows:

(in thousands of U.S. dollars)	Year Ended December 31, 2018	Year Ended December 31, 2017

Net loss	$(265,511)	$(164,787)

Adjustments to reconcile net loss to net cash provided by operating activities:

Depreciation and amortization	102,839	104,112

Amortization and write-off of deferred financing costs	7,880	6,391

Amortization of deferred drydock and special survey costs	13,828	14,727

Provision for losses on accounts receivable	575	269

Share based compensation	4,556	4,296

Gain on bond and debt extinguishment	(6,464)	(185)

Bargain gain upon obtaining control	(58,313)	—

Income tax benefit	(1,108)	(3,192)

Impairment losses	200,657	50,565

Gain on sale of assets	(894)	(1,064)

Loss/(equity) in affiliates, net of dividends received	84,317	4,610

Net income adjusted for non-cash items	$82,362	$15,742

Question: What does the table show?
Answer: Cash provided by operating activities for the year ended December 31, 2018 as compared to the year ended December 31, 2017
Cash provided by operating activities for the year ended December 31, 2018 as compared to the year ended December 31, 2017: Net cash provided by operating activities increased by $7.5 million to $55.6 million for the year ended December 31, 2018, as compared to $48.1 million for the year ended December 31, 2017. In determining net cash provided by operating activities, net loss is adjusted for the effects of certain non-cash items, which may be analyzed in detail as follows:

(in thousands of U.S. dollars)	Year Ended December 31, 2018	Year Ended December 31, 2017

Net loss	$(265,511)	$(164,787)

Adjustments to reconcile net loss to net cash provided by operating activities:

Depreciation and amortization	102,839	104,112

Amortization and write-off of deferred financing costs	7,880	6,391

Amortization of deferred drydock and special survey costs	13,828	14,727

Provision for losses on accounts receivable	575	269

Share based compensation	4,556	4,296

Gain on bond and debt extinguishment	(6,464)	(185)

Bargain gain upon obtaining control	(58,313)	—

Income tax benefit	(1,108)	(3,192)

Impairment losses	200,657	50,565

Gain on sale of assets	(894)	(1,064)

Loss/(equity) in affiliates, net of dividends received	84,317	4,610

Net income adjusted for non-cash items	$82,362	$15,742

Question: What was the amount of Depreciation and amortization in 2018?
Answer: 102,839
Cash provided by operating activities for the year ended December 31, 2018 as compared to the year ended December 31, 2017: Net cash provided by operating activities increased by $7.5 million to $55.6 million for the year ended December 31, 2018, as compared to $48.1 million for the year ended December 31, 2017. In determining net cash provided by operating activities, net loss is adjusted for the effects of certain non-cash items, which may be analyzed in detail as follows:

(in thousands of U.S. dollars)	Year Ended December 31, 2018	Year Ended December 31, 2017

Net loss	$(265,511)	$(164,787)

Adjustments to reconcile net loss to net cash provided by operating activities:

Depreciation and amortization	102,839	104,112

Amortization and write-off of deferred financing costs	7,880	6,391

Amortization of deferred drydock and special survey costs	13,828	14,727

Provision for losses on accounts receivable	575	269

Share based compensation	4,556	4,296

Gain on bond and debt extinguishment	(6,464)	(185)

Bargain gain upon obtaining control	(58,313)	—

Income tax benefit	(1,108)	(3,192)

Impairment losses	200,657	50,565

Gain on sale of assets	(894)	(1,064)

Loss/(equity) in affiliates, net of dividends received	84,317	4,610

Net income adjusted for non-cash items	$82,362	$15,742

Question: What was the Provision for losses on accounts receivable in 2017?
Answer: 269
Cash provided by operating activities for the year ended December 31, 2018 as compared to the year ended December 31, 2017: Net cash provided by operating activities increased by $7.5 million to $55.6 million for the year ended December 31, 2018, as compared to $48.1 million for the year ended December 31, 2017. In determining net cash provided by operating activities, net loss is adjusted for the effects of certain non-cash items, which may be analyzed in detail as follows:

(in thousands of U.S. dollars)	Year Ended December 31, 2018	Year Ended December 31, 2017

Net loss	$(265,511)	$(164,787)

Adjustments to reconcile net loss to net cash provided by operating activities:

Depreciation and amortization	102,839	104,112

Amortization and write-off of deferred financing costs	7,880	6,391

Amortization of deferred drydock and special survey costs	13,828	14,727

Provision for losses on accounts receivable	575	269

Share based compensation	4,556	4,296

Gain on bond and debt extinguishment	(6,464)	(185)

Bargain gain upon obtaining control	(58,313)	—

Income tax benefit	(1,108)	(3,192)

Impairment losses	200,657	50,565

Gain on sale of assets	(894)	(1,064)

Loss/(equity) in affiliates, net of dividends received	84,317	4,610

Net income adjusted for non-cash items	$82,362	$15,742

Question: How many years did Net income adjusted for non-cash items exceed $50,000 thousand?
Answer: 1
Cash provided by operating activities for the year ended December 31, 2018 as compared to the year ended December 31, 2017: Net cash provided by operating activities increased by $7.5 million to $55.6 million for the year ended December 31, 2018, as compared to $48.1 million for the year ended December 31, 2017. In determining net cash provided by operating activities, net loss is adjusted for the effects of certain non-cash items, which may be analyzed in detail as follows:

(in thousands of U.S. dollars)	Year Ended December 31, 2018	Year Ended December 31, 2017

Net loss	$(265,511)	$(164,787)

Adjustments to reconcile net loss to net cash provided by operating activities:

Depreciation and amortization	102,839	104,112

Amortization and write-off of deferred financing costs	7,880	6,391

Amortization of deferred drydock and special survey costs	13,828	14,727

Provision for losses on accounts receivable	575	269

Share based compensation	4,556	4,296

Gain on bond and debt extinguishment	(6,464)	(185)

Bargain gain upon obtaining control	(58,313)	—

Income tax benefit	(1,108)	(3,192)

Impairment losses	200,657	50,565

Gain on sale of assets	(894)	(1,064)

Loss/(equity) in affiliates, net of dividends received	84,317	4,610

Net income adjusted for non-cash items	$82,362	$15,742

Question: What was the change in Impairment losses between 2017 and 2018?
Answer: 150092
Cash provided by operating activities for the year ended December 31, 2018 as compared to the year ended December 31, 2017: Net cash provided by operating activities increased by $7.5 million to $55.6 million for the year ended December 31, 2018, as compared to $48.1 million for the year ended December 31, 2017. In determining net cash provided by operating activities, net loss is adjusted for the effects of certain non-cash items, which may be analyzed in detail as follows:

(in thousands of U.S. dollars)	Year Ended December 31, 2018	Year Ended December 31, 2017

Net loss	$(265,511)	$(164,787)

Adjustments to reconcile net loss to net cash provided by operating activities:

Depreciation and amortization	102,839	104,112

Amortization and write-off of deferred financing costs	7,880	6,391

Amortization of deferred drydock and special survey costs	13,828	14,727

Provision for losses on accounts receivable	575	269

Share based compensation	4,556	4,296

Gain on bond and debt extinguishment	(6,464)	(185)

Bargain gain upon obtaining control	(58,313)	—

Income tax benefit	(1,108)	(3,192)

Impairment losses	200,657	50,565

Gain on sale of assets	(894)	(1,064)

Loss/(equity) in affiliates, net of dividends received	84,317	4,610

Net income adjusted for non-cash items	$82,362	$15,742

Question: What was the percentage change in the Share based compensation between 2017 and 2018?
Answer: 6.05
DSU plan The Corporation also offers a Deferred Share Unit ("DSU") Plan for members of the Board to assist in the attraction and retention of qualified individuals to serve on the Board of the Corporation. Each existing or new member of the Board may elect to be paid a percentage of the annual retainer in the form of DSUs with the balance, if any, being paid in cash. The number of DSUs that a member is entitled to receive is based on the average closing price of the subordinate shares on the TSX for the twenty consecutive trading days immediately preceding by one day the date of issue. Dividend equivalents are awarded with respect to DSUs in a member's account on the same basis as if the member was a shareholder of record of subordinate shares on the relevant record date, and the dividend equivalents are credited to the individual's account as additional DSUs. DSUs are redeemable and payable in cash or in shares, upon an individual ceasing to be a member of the Board or in the event of the death of the member. Under the DSU Plan, the following DSUs were issued by the Corporation and are outstanding at August 31: A compensation expense of $1,792,000 (compensation expense reduction of $181,000 in 2018) was recorded for the year ended August 31, 2019 related to this plan.

Years ended August 31,	2019	2018

Outstanding, beginning of the year	42,607	40,446

Issued	11,328	6,662

Redeemed	(12,351)	(5,549)

Dividend equivalents	1,095	1,048

Outstanding, end of the year	42,679	42,607

Question: What was the compensation expense in 2019?
Answer: $1,792,000
DSU plan The Corporation also offers a Deferred Share Unit ("DSU") Plan for members of the Board to assist in the attraction and retention of qualified individuals to serve on the Board of the Corporation. Each existing or new member of the Board may elect to be paid a percentage of the annual retainer in the form of DSUs with the balance, if any, being paid in cash. The number of DSUs that a member is entitled to receive is based on the average closing price of the subordinate shares on the TSX for the twenty consecutive trading days immediately preceding by one day the date of issue. Dividend equivalents are awarded with respect to DSUs in a member's account on the same basis as if the member was a shareholder of record of subordinate shares on the relevant record date, and the dividend equivalents are credited to the individual's account as additional DSUs. DSUs are redeemable and payable in cash or in shares, upon an individual ceasing to be a member of the Board or in the event of the death of the member. Under the DSU Plan, the following DSUs were issued by the Corporation and are outstanding at August 31: A compensation expense of $1,792,000 (compensation expense reduction of $181,000 in 2018) was recorded for the year ended August 31, 2019 related to this plan.

Years ended August 31,	2019	2018

Outstanding, beginning of the year	42,607	40,446

Issued	11,328	6,662

Redeemed	(12,351)	(5,549)

Dividend equivalents	1,095	1,048

Outstanding, end of the year	42,679	42,607

Question: What was the compensation expense reduction in 2018?
Answer: $181,000