aveni-ai/aveni-bench-tat-qa huggingface dataset:
Restricted Stock Units The Company grants restricted stock units, or RSUs, to employees with various vesting terms. RSUs entitle the holder to receive, at no cost, one common share for each restricted stock unit on the vesting date as it vests. The Company withholds shares in settlement of employee tax withholding obligations upon the vesting of restricted stock units. Stock-based compensation related to grants of vested RSUs and PSUs was $3.0 million, $1.6, million and $1.0 million in 2019, 2018 and 2017, respectively. The following table summarizes RSU’s activity under the 2019 Plan and 2009 Plan, and the related weighted average grant date fair value, for 2019, 2018 and 2017:

RSUs & PRSUs Outstanding

Number of Shares	Weighted Average Grant Date Fair Value

(in thousands)

Nonvested at January 1, 2017	98	$23.52

Granted	132	19.74

Vested	(43)	20.44

Forfeited	(19)	—

Nonvested at January 1, 2018	168	21.56

Granted	110	11.90

Vested	(77)	19.18

Forfeited	(18)	—

Nonvested at December 30, 2018	183	17.22

Granted	353	10.77

Vested	(118)	14.48

Forfeited	(41)	—

Nonvested at December 29, 2019	377	$12.55

Question: What is the average number of nonvested shares granted on January 1, 2017 and between December 30, 2018 and December 29, 2019?
Answer: 242.5
Restricted Stock Units The Company grants restricted stock units, or RSUs, to employees with various vesting terms. RSUs entitle the holder to receive, at no cost, one common share for each restricted stock unit on the vesting date as it vests. The Company withholds shares in settlement of employee tax withholding obligations upon the vesting of restricted stock units. Stock-based compensation related to grants of vested RSUs and PSUs was $3.0 million, $1.6, million and $1.0 million in 2019, 2018 and 2017, respectively. The following table summarizes RSU’s activity under the 2019 Plan and 2009 Plan, and the related weighted average grant date fair value, for 2019, 2018 and 2017:

RSUs & PRSUs Outstanding

Number of Shares	Weighted Average Grant Date Fair Value

(in thousands)

Nonvested at January 1, 2017	98	$23.52

Granted	132	19.74

Vested	(43)	20.44

Forfeited	(19)	—

Nonvested at January 1, 2018	168	21.56

Granted	110	11.90

Vested	(77)	19.18

Forfeited	(18)	—

Nonvested at December 30, 2018	183	17.22

Granted	353	10.77

Vested	(118)	14.48

Forfeited	(41)	—

Nonvested at December 29, 2019	377	$12.55

Question: What is the average number of nonvested shares vested on January 1, 2017 and between December 30, 2018 and December 29, 2019?
Answer: 80.5
Restricted Stock Units The Company grants restricted stock units, or RSUs, to employees with various vesting terms. RSUs entitle the holder to receive, at no cost, one common share for each restricted stock unit on the vesting date as it vests. The Company withholds shares in settlement of employee tax withholding obligations upon the vesting of restricted stock units. Stock-based compensation related to grants of vested RSUs and PSUs was $3.0 million, $1.6, million and $1.0 million in 2019, 2018 and 2017, respectively. The following table summarizes RSU’s activity under the 2019 Plan and 2009 Plan, and the related weighted average grant date fair value, for 2019, 2018 and 2017:

RSUs & PRSUs Outstanding

Number of Shares	Weighted Average Grant Date Fair Value

(in thousands)

Nonvested at January 1, 2017	98	$23.52

Granted	132	19.74

Vested	(43)	20.44

Forfeited	(19)	—

Nonvested at January 1, 2018	168	21.56

Granted	110	11.90

Vested	(77)	19.18

Forfeited	(18)	—

Nonvested at December 30, 2018	183	17.22

Granted	353	10.77

Vested	(118)	14.48

Forfeited	(41)	—

Nonvested at December 29, 2019	377	$12.55

Question: What is the average number of nonvested shares forfeited on January 1, 2017 and between December 30, 2018 and December 29, 2019?
Answer: 30
Certain information regarding our initial distribution rights to films initially released in the three fiscal years 2019, 2018 and 2017 is set forth below: We distribute content in over 50 countries through our own offices located in key strategic locations across the globe. In response to Indian cinemas’ continued growth in popularity across the world, especially in non-English speaking markets, including Germany, Poland, Russia, Southeast Asia and Arabic speaking countries, we offer dubbed and/or subtitled content in over 25 different languages. In addition to our internal distribution resources, our global distribution network includes relationships with distribution partners, sub-distributors, producers, directors and prominent figures within the Indian film industry and distribution arena.

Year ended March 31,

2019	2018	2017

Global (India and International)

Hindi films	7	10	8

Regional films (excluding Tamil films)	49	3	12

Tamil films	3	1	3

International Only

Hindi films	7	1	3

Regional films (excluding Tamil films)	—	—	—

Tamil films	—	—	12

India Only

Hindi films	1	3	1

Regional films (excluding Tamil films)	5	6	5

Tamil films	—	0	1

Total	72	24	45

Question: How many countries does the company distribute content to?
Answer: over 50 countries
Certain information regarding our initial distribution rights to films initially released in the three fiscal years 2019, 2018 and 2017 is set forth below: We distribute content in over 50 countries through our own offices located in key strategic locations across the globe. In response to Indian cinemas’ continued growth in popularity across the world, especially in non-English speaking markets, including Germany, Poland, Russia, Southeast Asia and Arabic speaking countries, we offer dubbed and/or subtitled content in over 25 different languages. In addition to our internal distribution resources, our global distribution network includes relationships with distribution partners, sub-distributors, producers, directors and prominent figures within the Indian film industry and distribution arena.

Year ended March 31,

2019	2018	2017

Global (India and International)

Hindi films	7	10	8

Regional films (excluding Tamil films)	49	3	12

Tamil films	3	1	3

International Only

Hindi films	7	1	3

Regional films (excluding Tamil films)	—	—	—

Tamil films	—	—	12

India Only

Hindi films	1	3	1

Regional films (excluding Tamil films)	5	6	5

Tamil films	—	0	1

Total	72	24	45

Question: What is included in the global distribution network?
Answer: includes relationships with distribution partners, sub-distributors, producers, directors and prominent figures within the Indian film industry and distribution arena.
Certain information regarding our initial distribution rights to films initially released in the three fiscal years 2019, 2018 and 2017 is set forth below: We distribute content in over 50 countries through our own offices located in key strategic locations across the globe. In response to Indian cinemas’ continued growth in popularity across the world, especially in non-English speaking markets, including Germany, Poland, Russia, Southeast Asia and Arabic speaking countries, we offer dubbed and/or subtitled content in over 25 different languages. In addition to our internal distribution resources, our global distribution network includes relationships with distribution partners, sub-distributors, producers, directors and prominent figures within the Indian film industry and distribution arena.

Year ended March 31,

2019	2018	2017

Global (India and International)

Hindi films	7	10	8

Regional films (excluding Tamil films)	49	3	12

Tamil films	3	1	3

International Only

Hindi films	7	1	3

Regional films (excluding Tamil films)	—	—	—

Tamil films	—	—	12

India Only

Hindi films	1	3	1

Regional films (excluding Tamil films)	5	6	5

Tamil films	—	0	1

Total	72	24	45

Question: What was the global number of hindi films in 2019?
Answer: 7
Certain information regarding our initial distribution rights to films initially released in the three fiscal years 2019, 2018 and 2017 is set forth below: We distribute content in over 50 countries through our own offices located in key strategic locations across the globe. In response to Indian cinemas’ continued growth in popularity across the world, especially in non-English speaking markets, including Germany, Poland, Russia, Southeast Asia and Arabic speaking countries, we offer dubbed and/or subtitled content in over 25 different languages. In addition to our internal distribution resources, our global distribution network includes relationships with distribution partners, sub-distributors, producers, directors and prominent figures within the Indian film industry and distribution arena.

Year ended March 31,

2019	2018	2017

Global (India and International)

Hindi films	7	10	8

Regional films (excluding Tamil films)	49	3	12

Tamil films	3	1	3

International Only

Hindi films	7	1	3

Regional films (excluding Tamil films)	—	—	—

Tamil films	—	—	12

India Only

Hindi films	1	3	1

Regional films (excluding Tamil films)	5	6	5

Tamil films	—	0	1

Total	72	24	45

Question: What is the global increase / (decrease) in the hindi films from 2018 to 2019?
Answer: -3
Certain information regarding our initial distribution rights to films initially released in the three fiscal years 2019, 2018 and 2017 is set forth below: We distribute content in over 50 countries through our own offices located in key strategic locations across the globe. In response to Indian cinemas’ continued growth in popularity across the world, especially in non-English speaking markets, including Germany, Poland, Russia, Southeast Asia and Arabic speaking countries, we offer dubbed and/or subtitled content in over 25 different languages. In addition to our internal distribution resources, our global distribution network includes relationships with distribution partners, sub-distributors, producers, directors and prominent figures within the Indian film industry and distribution arena.

Year ended March 31,

2019	2018	2017

Global (India and International)

Hindi films	7	10	8

Regional films (excluding Tamil films)	49	3	12

Tamil films	3	1	3

International Only

Hindi films	7	1	3

Regional films (excluding Tamil films)	—	—	—

Tamil films	—	—	12

India Only

Hindi films	1	3	1

Regional films (excluding Tamil films)	5	6	5

Tamil films	—	0	1

Total	72	24	45

Question: What is the average global regional films (excluding Tamil films) from 2017-2019?
Answer: 21.33
Certain information regarding our initial distribution rights to films initially released in the three fiscal years 2019, 2018 and 2017 is set forth below: We distribute content in over 50 countries through our own offices located in key strategic locations across the globe. In response to Indian cinemas’ continued growth in popularity across the world, especially in non-English speaking markets, including Germany, Poland, Russia, Southeast Asia and Arabic speaking countries, we offer dubbed and/or subtitled content in over 25 different languages. In addition to our internal distribution resources, our global distribution network includes relationships with distribution partners, sub-distributors, producers, directors and prominent figures within the Indian film industry and distribution arena.

Year ended March 31,

2019	2018	2017

Global (India and International)

Hindi films	7	10	8

Regional films (excluding Tamil films)	49	3	12

Tamil films	3	1	3

International Only

Hindi films	7	1	3

Regional films (excluding Tamil films)	—	—	—

Tamil films	—	—	12

India Only

Hindi films	1	3	1

Regional films (excluding Tamil films)	5	6	5

Tamil films	—	0	1

Total	72	24	45

Question: What is the global increase / (decrease) in the Tamil films from 2017 to 2018?
Answer: -2
Note 4. Expenses Accounting policy for expenses Operating lease costs Operating lease payments, net of any incentives received from the lessor, are charged to profit or loss on a straight-line basis over the term of the lease. Finance costs All finance costs are expensed in the period in which they are incurred. Research and development costs Expenditure on research activities, undertaken with the prospect of obtaining new technical knowledge and understanding, is recognised in the statement of profit or loss and other comprehensive income as an expense when it is incurred. Expenditure on development activities is charged as incurred, or deferred where these costs are directly associated with either integration of acquired technology or the development of new technology and it is determined that the technology has reached technological feasibility. Costs are deferred to future periods to the extent that they are expected beyond any reasonable doubt to be recoverable. The costs capitalised comprises directly attributable costs, including costs of materials, services and direct labour. Deferred costs are amortised from the date of commercial release on a straight-line basis over the period of the expected benefit, which varies from 2 to 10 years.

Consolidated

2019	2018

US$000	US$000

Profit before income tax includes the following specific expenses:

Included in professional advice expense

Costs associated with acquisitions	244	572

Finance costs

Interest and finance charges paid/payable	1	2

Unwinding of the discount on provisions	199	60

Finance costs expensed	200	62

Operating leases included in income statement

Office rent	4,339	3,538

Equipment	12	16

Motor vehicle	51	96

Total expense relating to operating leases	4,402	3,650

Post-employment benefits

Post-employment benefits: defined contribution	2,169	1,870

Research and development costs expensed

Research and development costs incurred	18,478	17,793

Question: How are the deferred costs amortised?
Answer: from the date of commercial release on a straight-line basis over the period of the expected benefit
Note 4. Expenses Accounting policy for expenses Operating lease costs Operating lease payments, net of any incentives received from the lessor, are charged to profit or loss on a straight-line basis over the term of the lease. Finance costs All finance costs are expensed in the period in which they are incurred. Research and development costs Expenditure on research activities, undertaken with the prospect of obtaining new technical knowledge and understanding, is recognised in the statement of profit or loss and other comprehensive income as an expense when it is incurred. Expenditure on development activities is charged as incurred, or deferred where these costs are directly associated with either integration of acquired technology or the development of new technology and it is determined that the technology has reached technological feasibility. Costs are deferred to future periods to the extent that they are expected beyond any reasonable doubt to be recoverable. The costs capitalised comprises directly attributable costs, including costs of materials, services and direct labour. Deferred costs are amortised from the date of commercial release on a straight-line basis over the period of the expected benefit, which varies from 2 to 10 years.

Consolidated

2019	2018

US$000	US$000

Profit before income tax includes the following specific expenses:

Included in professional advice expense

Costs associated with acquisitions	244	572

Finance costs

Interest and finance charges paid/payable	1	2

Unwinding of the discount on provisions	199	60

Finance costs expensed	200	62

Operating leases included in income statement

Office rent	4,339	3,538

Equipment	12	16

Motor vehicle	51	96

Total expense relating to operating leases	4,402	3,650

Post-employment benefits

Post-employment benefits: defined contribution	2,169	1,870

Research and development costs expensed

Research and development costs incurred	18,478	17,793

Question: How long is the period of expected benefit?
Answer: varies from 2 to 10 years
Note 4. Expenses Accounting policy for expenses Operating lease costs Operating lease payments, net of any incentives received from the lessor, are charged to profit or loss on a straight-line basis over the term of the lease. Finance costs All finance costs are expensed in the period in which they are incurred. Research and development costs Expenditure on research activities, undertaken with the prospect of obtaining new technical knowledge and understanding, is recognised in the statement of profit or loss and other comprehensive income as an expense when it is incurred. Expenditure on development activities is charged as incurred, or deferred where these costs are directly associated with either integration of acquired technology or the development of new technology and it is determined that the technology has reached technological feasibility. Costs are deferred to future periods to the extent that they are expected beyond any reasonable doubt to be recoverable. The costs capitalised comprises directly attributable costs, including costs of materials, services and direct labour. Deferred costs are amortised from the date of commercial release on a straight-line basis over the period of the expected benefit, which varies from 2 to 10 years.

Consolidated

2019	2018

US$000	US$000

Profit before income tax includes the following specific expenses:

Included in professional advice expense

Costs associated with acquisitions	244	572

Finance costs

Interest and finance charges paid/payable	1	2

Unwinding of the discount on provisions	199	60

Finance costs expensed	200	62

Operating leases included in income statement

Office rent	4,339	3,538

Equipment	12	16

Motor vehicle	51	96

Total expense relating to operating leases	4,402	3,650

Post-employment benefits

Post-employment benefits: defined contribution	2,169	1,870

Research and development costs expensed

Research and development costs incurred	18,478	17,793

Question: What are the years included in the table?
Answer: 2019; 2018
Note 4. Expenses Accounting policy for expenses Operating lease costs Operating lease payments, net of any incentives received from the lessor, are charged to profit or loss on a straight-line basis over the term of the lease. Finance costs All finance costs are expensed in the period in which they are incurred. Research and development costs Expenditure on research activities, undertaken with the prospect of obtaining new technical knowledge and understanding, is recognised in the statement of profit or loss and other comprehensive income as an expense when it is incurred. Expenditure on development activities is charged as incurred, or deferred where these costs are directly associated with either integration of acquired technology or the development of new technology and it is determined that the technology has reached technological feasibility. Costs are deferred to future periods to the extent that they are expected beyond any reasonable doubt to be recoverable. The costs capitalised comprises directly attributable costs, including costs of materials, services and direct labour. Deferred costs are amortised from the date of commercial release on a straight-line basis over the period of the expected benefit, which varies from 2 to 10 years.

Consolidated

2019	2018

US$000	US$000

Profit before income tax includes the following specific expenses:

Included in professional advice expense

Costs associated with acquisitions	244	572

Finance costs

Interest and finance charges paid/payable	1	2

Unwinding of the discount on provisions	199	60

Finance costs expensed	200	62

Operating leases included in income statement

Office rent	4,339	3,538

Equipment	12	16

Motor vehicle	51	96

Total expense relating to operating leases	4,402	3,650

Post-employment benefits

Post-employment benefits: defined contribution	2,169	1,870

Research and development costs expensed

Research and development costs incurred	18,478	17,793

Question: What is the percentage change in the research and development costs incurred from 2018 to 2019?
Answer: 3.85
Note 4. Expenses Accounting policy for expenses Operating lease costs Operating lease payments, net of any incentives received from the lessor, are charged to profit or loss on a straight-line basis over the term of the lease. Finance costs All finance costs are expensed in the period in which they are incurred. Research and development costs Expenditure on research activities, undertaken with the prospect of obtaining new technical knowledge and understanding, is recognised in the statement of profit or loss and other comprehensive income as an expense when it is incurred. Expenditure on development activities is charged as incurred, or deferred where these costs are directly associated with either integration of acquired technology or the development of new technology and it is determined that the technology has reached technological feasibility. Costs are deferred to future periods to the extent that they are expected beyond any reasonable doubt to be recoverable. The costs capitalised comprises directly attributable costs, including costs of materials, services and direct labour. Deferred costs are amortised from the date of commercial release on a straight-line basis over the period of the expected benefit, which varies from 2 to 10 years.

Consolidated

2019	2018

US$000	US$000

Profit before income tax includes the following specific expenses:

Included in professional advice expense

Costs associated with acquisitions	244	572

Finance costs

Interest and finance charges paid/payable	1	2

Unwinding of the discount on provisions	199	60

Finance costs expensed	200	62

Operating leases included in income statement

Office rent	4,339	3,538

Equipment	12	16

Motor vehicle	51	96

Total expense relating to operating leases	4,402	3,650

Post-employment benefits

Post-employment benefits: defined contribution	2,169	1,870

Research and development costs expensed

Research and development costs incurred	18,478	17,793

Question: What is the percentage change in the total expense relating to operating leases from 2018 to 2019?
Answer: 20.6
Note 4. Expenses Accounting policy for expenses Operating lease costs Operating lease payments, net of any incentives received from the lessor, are charged to profit or loss on a straight-line basis over the term of the lease. Finance costs All finance costs are expensed in the period in which they are incurred. Research and development costs Expenditure on research activities, undertaken with the prospect of obtaining new technical knowledge and understanding, is recognised in the statement of profit or loss and other comprehensive income as an expense when it is incurred. Expenditure on development activities is charged as incurred, or deferred where these costs are directly associated with either integration of acquired technology or the development of new technology and it is determined that the technology has reached technological feasibility. Costs are deferred to future periods to the extent that they are expected beyond any reasonable doubt to be recoverable. The costs capitalised comprises directly attributable costs, including costs of materials, services and direct labour. Deferred costs are amortised from the date of commercial release on a straight-line basis over the period of the expected benefit, which varies from 2 to 10 years.

Consolidated

2019	2018

US$000	US$000

Profit before income tax includes the following specific expenses:

Included in professional advice expense

Costs associated with acquisitions	244	572

Finance costs

Interest and finance charges paid/payable	1	2

Unwinding of the discount on provisions	199	60

Finance costs expensed	200	62

Operating leases included in income statement

Office rent	4,339	3,538

Equipment	12	16

Motor vehicle	51	96

Total expense relating to operating leases	4,402	3,650

Post-employment benefits

Post-employment benefits: defined contribution	2,169	1,870

Research and development costs expensed

Research and development costs incurred	18,478	17,793

Question: What is the percentage change in the finance costs expensed from 2018 to 2019?
Answer: 222.58
Statements of Cash Flows The following table summarizes our cash flow related activities (in thousands):

Years Ended December 31,

2019	2018	2017

Cash (used in) provided by:

Operating activities	$(426)	$(2,694)	$14,314

Investing activities	(251)	(6,876)	(5,142)

Financing activities	5,798	3,624	8,420

Net increase (decrease) in cash and cash equivalents	$5,121	$(5,946)	$17,592

Question: What are the years included under the statement of cash flows table?
Answer: 2017; 2018; 2019