aveni-ai/aveni-bench-tat-qa huggingface dataset:
FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS (continued) Movement of FVPL is analysed as follows: Note: During the year ended 31 December 2019, the Group’s additions to FVPL mainly comprised the following: an investment in a retail company of approximately USD500 million (equivalent to approximately RMB3,550 million) to subscribe for approximately 21% of its equity interests in form of preferred shares, on an outstanding basis; an additional investment in a real estate O2O platform in the PRC of approximately USD320 million (equivalent to approximately RMB2,258 million). As at 31 December 2019, the Group’s equity interests in this investee company are approximately 9% on an outstanding basis; and new investments and additional investments with an aggregate amount of approximately RMB38,810 million in listed and unlisted entities mainly operating in the United States, the PRC and other Asian countries. These companies are principally engaged in social networks, Internet platform, technology and other Internet-related business. None of the above investment was individually significant that triggers any disclosure requirements pursuant to Chapter 14 of the Listing Rules at the time of inception. During the year ended 31 December 2019, except as described in Note 21(b), transfers also mainly comprised an equity investment designated as FVOCI due to the conversion of the redeemable instruments into ordinary shares amounting to RMB1,395 million upon its IPO. During the year ended 31 December 2019, the Group disposed of certain investments with an aggregate amount of RMB16,664 million, which are mainly engaged in the provision of Internet-related services. Management has assessed the level of influence that the Group exercises on certain FVPL with shareholding exceeding 20%. Since these investments are either held in form of redeemable instruments or interests in limited life partnership without significant influence, these investments have been classified as FVPL.

2019	2018

RMB’Million	RMB’Million

At beginning of the year	97,877	–

Adjustment on adoption of IFRS 9	–	95,497

Additions (Note (a))	44,618	60,807

Transfers (Note (b))	(1,421)	(78,816)

Changes in fair value (Note 7(b))	9,511	28,738

Disposals (Note (c))	(16,664)	(14,805)

Currency translation differences	2,015	6,456

At end of the year	135,936	97,877

Question: How much is the change in disposals between 2018 year end and 2019 year end?
Answer: -1859
a. Analysis of revenue growth On a reported basis, TCS’ revenue grew 19% in FY 2019, compared to 4.4% in the prior year. This was largely an outcome of greater demand for our services and solutions during the year, driven by expanding participation in our customers’ growth and transformation initiatives. In addition, there was some benefit from the movement in currency exchange rates. FY 2019 saw volatility in USD-INR, ranging from `64.90 and `74.10, and averaging at `70.07. There was also significant volatility in exchange rates of emerging markets’ currencies. Average currency exchange rates during FY 2019 for the three major currencies are given below: Movements in currency exchange rates through the year resulted in a positive impact of 7.6% on the reported revenue. The constant currency revenue growth for the year, which is the reported revenue growth stripped of the currency impact, was 11.4%.

Currency	Weightage (%)	FY 2019 `	FY 2018 `	% Change YoY

USD	53.6	70.07	64.49	8.7

GBP	13.9	91.60	86.05	6.5

EUR	10.1	80.82	76.16	6.1

Breakup of revenue growth	FY 2019 (%)	FY 2018 (%)

Business growth	11.4	6.7

Impact of exchange rate	7.6	(2.3)

Total growth	19.0	4.4

Question: What was the average USD-INR exchange rate in FY 2019?
Answer: `70.07
a. Analysis of revenue growth On a reported basis, TCS’ revenue grew 19% in FY 2019, compared to 4.4% in the prior year. This was largely an outcome of greater demand for our services and solutions during the year, driven by expanding participation in our customers’ growth and transformation initiatives. In addition, there was some benefit from the movement in currency exchange rates. FY 2019 saw volatility in USD-INR, ranging from `64.90 and `74.10, and averaging at `70.07. There was also significant volatility in exchange rates of emerging markets’ currencies. Average currency exchange rates during FY 2019 for the three major currencies are given below: Movements in currency exchange rates through the year resulted in a positive impact of 7.6% on the reported revenue. The constant currency revenue growth for the year, which is the reported revenue growth stripped of the currency impact, was 11.4%.

Currency	Weightage (%)	FY 2019 `	FY 2018 `	% Change YoY

USD	53.6	70.07	64.49	8.7

GBP	13.9	91.60	86.05	6.5

EUR	10.1	80.82	76.16	6.1

Breakup of revenue growth	FY 2019 (%)	FY 2018 (%)

Business growth	11.4	6.7

Impact of exchange rate	7.6	(2.3)

Total growth	19.0	4.4

Question: What is the most expensive currency?
Answer: GBP
a. Analysis of revenue growth On a reported basis, TCS’ revenue grew 19% in FY 2019, compared to 4.4% in the prior year. This was largely an outcome of greater demand for our services and solutions during the year, driven by expanding participation in our customers’ growth and transformation initiatives. In addition, there was some benefit from the movement in currency exchange rates. FY 2019 saw volatility in USD-INR, ranging from `64.90 and `74.10, and averaging at `70.07. There was also significant volatility in exchange rates of emerging markets’ currencies. Average currency exchange rates during FY 2019 for the three major currencies are given below: Movements in currency exchange rates through the year resulted in a positive impact of 7.6% on the reported revenue. The constant currency revenue growth for the year, which is the reported revenue growth stripped of the currency impact, was 11.4%.

Currency	Weightage (%)	FY 2019 `	FY 2018 `	% Change YoY

USD	53.6	70.07	64.49	8.7

GBP	13.9	91.60	86.05	6.5

EUR	10.1	80.82	76.16	6.1

Breakup of revenue growth	FY 2019 (%)	FY 2018 (%)

Business growth	11.4	6.7

Impact of exchange rate	7.6	(2.3)

Total growth	19.0	4.4

Question: What is the least expensive currency?
Answer: USD
a. Analysis of revenue growth On a reported basis, TCS’ revenue grew 19% in FY 2019, compared to 4.4% in the prior year. This was largely an outcome of greater demand for our services and solutions during the year, driven by expanding participation in our customers’ growth and transformation initiatives. In addition, there was some benefit from the movement in currency exchange rates. FY 2019 saw volatility in USD-INR, ranging from `64.90 and `74.10, and averaging at `70.07. There was also significant volatility in exchange rates of emerging markets’ currencies. Average currency exchange rates during FY 2019 for the three major currencies are given below: Movements in currency exchange rates through the year resulted in a positive impact of 7.6% on the reported revenue. The constant currency revenue growth for the year, which is the reported revenue growth stripped of the currency impact, was 11.4%.

Currency	Weightage (%)	FY 2019 `	FY 2018 `	% Change YoY

USD	53.6	70.07	64.49	8.7

GBP	13.9	91.60	86.05	6.5

EUR	10.1	80.82	76.16	6.1

Breakup of revenue growth	FY 2019 (%)	FY 2018 (%)

Business growth	11.4	6.7

Impact of exchange rate	7.6	(2.3)

Total growth	19.0	4.4

Question: What is the change in "impact of exchange rate" from FY 2018 to FY 2019?
Answer: 9.9
a. Analysis of revenue growth On a reported basis, TCS’ revenue grew 19% in FY 2019, compared to 4.4% in the prior year. This was largely an outcome of greater demand for our services and solutions during the year, driven by expanding participation in our customers’ growth and transformation initiatives. In addition, there was some benefit from the movement in currency exchange rates. FY 2019 saw volatility in USD-INR, ranging from `64.90 and `74.10, and averaging at `70.07. There was also significant volatility in exchange rates of emerging markets’ currencies. Average currency exchange rates during FY 2019 for the three major currencies are given below: Movements in currency exchange rates through the year resulted in a positive impact of 7.6% on the reported revenue. The constant currency revenue growth for the year, which is the reported revenue growth stripped of the currency impact, was 11.4%.

Currency	Weightage (%)	FY 2019 `	FY 2018 `	% Change YoY

USD	53.6	70.07	64.49	8.7

GBP	13.9	91.60	86.05	6.5

EUR	10.1	80.82	76.16	6.1

Breakup of revenue growth	FY 2019 (%)	FY 2018 (%)

Business growth	11.4	6.7

Impact of exchange rate	7.6	(2.3)

Total growth	19.0	4.4

Question: What is the average INR-GBP exchange rate in FY 2019?
Answer: 0.01
a. Analysis of revenue growth On a reported basis, TCS’ revenue grew 19% in FY 2019, compared to 4.4% in the prior year. This was largely an outcome of greater demand for our services and solutions during the year, driven by expanding participation in our customers’ growth and transformation initiatives. In addition, there was some benefit from the movement in currency exchange rates. FY 2019 saw volatility in USD-INR, ranging from `64.90 and `74.10, and averaging at `70.07. There was also significant volatility in exchange rates of emerging markets’ currencies. Average currency exchange rates during FY 2019 for the three major currencies are given below: Movements in currency exchange rates through the year resulted in a positive impact of 7.6% on the reported revenue. The constant currency revenue growth for the year, which is the reported revenue growth stripped of the currency impact, was 11.4%.

Currency	Weightage (%)	FY 2019 `	FY 2018 `	% Change YoY

USD	53.6	70.07	64.49	8.7

GBP	13.9	91.60	86.05	6.5

EUR	10.1	80.82	76.16	6.1

Breakup of revenue growth	FY 2019 (%)	FY 2018 (%)

Business growth	11.4	6.7

Impact of exchange rate	7.6	(2.3)

Total growth	19.0	4.4

Question: What is the average USD-EUR exchange rate in FY 2019?
Answer: 0.87
Statement of financial position Guarantees entered into by the parent entity in relation to the debts of its subsidiaries Altium Limited has provided financial guarantees in respect of credit card facilities and office leases amounting to US$261,518 (2018: US$283,752). Contingent liabilities The parent entity had no contingent liabilities as at 30 June 2019 and 30 June 2018. Capital commitments - Property, plant and equipment The parent entity had no capital commitments for property, plant and equipment at as 30 June 2019 and 30 June 2018. The accounting policies of the parent entity are consistent with those of the Group, as disclosed in the relevant notes to the financial statements.

Parent

2019	2018

US$’000	US$’000

Total current assets	121,041	73,202

Total assets	383,665	336,032

Total current liabilities	154,619	90,392

Total liabilities	155,521	92,364

Equity

Contributed equity	126,058	125,635

Foreign currency reserve	2,607	2,783

Equity compensation reserve	19,561	12,570

Retained profits	79,918	102,680

Total equity	228,144	243,668

Question: What is the amount of financial guarantees in respect of credit card facilities and office leases in 2019?
Answer: US$261,518
Statement of financial position Guarantees entered into by the parent entity in relation to the debts of its subsidiaries Altium Limited has provided financial guarantees in respect of credit card facilities and office leases amounting to US$261,518 (2018: US$283,752). Contingent liabilities The parent entity had no contingent liabilities as at 30 June 2019 and 30 June 2018. Capital commitments - Property, plant and equipment The parent entity had no capital commitments for property, plant and equipment at as 30 June 2019 and 30 June 2018. The accounting policies of the parent entity are consistent with those of the Group, as disclosed in the relevant notes to the financial statements.

Parent

2019	2018

US$’000	US$’000

Total current assets	121,041	73,202

Total assets	383,665	336,032

Total current liabilities	154,619	90,392

Total liabilities	155,521	92,364

Equity

Contributed equity	126,058	125,635

Foreign currency reserve	2,607	2,783

Equity compensation reserve	19,561	12,570

Retained profits	79,918	102,680

Total equity	228,144	243,668

Question: What is the  Total current assets  in 2019?
Answer: 121,041
Statement of financial position Guarantees entered into by the parent entity in relation to the debts of its subsidiaries Altium Limited has provided financial guarantees in respect of credit card facilities and office leases amounting to US$261,518 (2018: US$283,752). Contingent liabilities The parent entity had no contingent liabilities as at 30 June 2019 and 30 June 2018. Capital commitments - Property, plant and equipment The parent entity had no capital commitments for property, plant and equipment at as 30 June 2019 and 30 June 2018. The accounting policies of the parent entity are consistent with those of the Group, as disclosed in the relevant notes to the financial statements.

Parent

2019	2018

US$’000	US$’000

Total current assets	121,041	73,202

Total assets	383,665	336,032

Total current liabilities	154,619	90,392

Total liabilities	155,521	92,364

Equity

Contributed equity	126,058	125,635

Foreign currency reserve	2,607	2,783

Equity compensation reserve	19,561	12,570

Retained profits	79,918	102,680

Total equity	228,144	243,668

Question: What is the total equity in 2019?
Answer: 228,144
Statement of financial position Guarantees entered into by the parent entity in relation to the debts of its subsidiaries Altium Limited has provided financial guarantees in respect of credit card facilities and office leases amounting to US$261,518 (2018: US$283,752). Contingent liabilities The parent entity had no contingent liabilities as at 30 June 2019 and 30 June 2018. Capital commitments - Property, plant and equipment The parent entity had no capital commitments for property, plant and equipment at as 30 June 2019 and 30 June 2018. The accounting policies of the parent entity are consistent with those of the Group, as disclosed in the relevant notes to the financial statements.

Parent

2019	2018

US$’000	US$’000

Total current assets	121,041	73,202

Total assets	383,665	336,032

Total current liabilities	154,619	90,392

Total liabilities	155,521	92,364

Equity

Contributed equity	126,058	125,635

Foreign currency reserve	2,607	2,783

Equity compensation reserve	19,561	12,570

Retained profits	79,918	102,680

Total equity	228,144	243,668

Question: What is the current ratio in 2019?
Answer: 0.78
Statement of financial position Guarantees entered into by the parent entity in relation to the debts of its subsidiaries Altium Limited has provided financial guarantees in respect of credit card facilities and office leases amounting to US$261,518 (2018: US$283,752). Contingent liabilities The parent entity had no contingent liabilities as at 30 June 2019 and 30 June 2018. Capital commitments - Property, plant and equipment The parent entity had no capital commitments for property, plant and equipment at as 30 June 2019 and 30 June 2018. The accounting policies of the parent entity are consistent with those of the Group, as disclosed in the relevant notes to the financial statements.

Parent

2019	2018

US$’000	US$’000

Total current assets	121,041	73,202

Total assets	383,665	336,032

Total current liabilities	154,619	90,392

Total liabilities	155,521	92,364

Equity

Contributed equity	126,058	125,635

Foreign currency reserve	2,607	2,783

Equity compensation reserve	19,561	12,570

Retained profits	79,918	102,680

Total equity	228,144	243,668

Question: What is the debt-to-asset ratio in 2018?
Answer: 0.27
Statement of financial position Guarantees entered into by the parent entity in relation to the debts of its subsidiaries Altium Limited has provided financial guarantees in respect of credit card facilities and office leases amounting to US$261,518 (2018: US$283,752). Contingent liabilities The parent entity had no contingent liabilities as at 30 June 2019 and 30 June 2018. Capital commitments - Property, plant and equipment The parent entity had no capital commitments for property, plant and equipment at as 30 June 2019 and 30 June 2018. The accounting policies of the parent entity are consistent with those of the Group, as disclosed in the relevant notes to the financial statements.

Parent

2019	2018

US$’000	US$’000

Total current assets	121,041	73,202

Total assets	383,665	336,032

Total current liabilities	154,619	90,392

Total liabilities	155,521	92,364

Equity

Contributed equity	126,058	125,635

Foreign currency reserve	2,607	2,783

Equity compensation reserve	19,561	12,570

Retained profits	79,918	102,680

Total equity	228,144	243,668

Question: What is the change in current ratio from 2018 to 2019?
Answer: -0.03
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 16 — Stock-Based Compensation At December 31, 2019, we had five stock-based compensation plans: the Non-Employee Directors' Stock Retirement Plan ("Directors' Plan"), the 2004 Omnibus Long-Term Incentive Plan ("2004 Plan"), the 2009 Omnibus Equity and Performance Incentive Plan ("2009 Plan"), the 2014 Performance & Incentive Plan ("2014 Plan"), and the 2018 Equity and Incentive Compensation Plan ("2018 Plan"). Future grants can only be made under the 2018 Plan. These plans allow for grants of stock options, stock appreciation rights, restricted stock, restricted stock units ("RSUs"), performance shares, performance units, and other stock awards subject to the terms of the specific plans under which the awards are granted. The following table summarizes the compensation expense included in selling, general and administrative expenses in the Consolidated Statements of Earnings related to stock-based compensation plans: The fair value of all equity awards that vested during the periods ended December 31, 2019, 2018, and 2017 were $6,589, $5,805, and $5,471, respectively. We recorded a tax deduction related to equity awards that vested during the year ended December 31, 2019, in the amount of $1,489.

Years Ended December 31,

2019	2018	2017

Service-Based RSUs	$2,207	$2,036	$1,762

Performance-Based RSUs	2,553	3,089	2,350

Cash-settled awards	255	131	72

Total	$5,015	$5,256	$4,184

Income tax benefit	1,133	1,188	1,573

Net	$3,882	$4,068	$2,611

Question: Which years does the table provide information for share count and par value data related to shareholders' equity?
Answer: 2019; 2018; 2017
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 16 — Stock-Based Compensation At December 31, 2019, we had five stock-based compensation plans: the Non-Employee Directors' Stock Retirement Plan ("Directors' Plan"), the 2004 Omnibus Long-Term Incentive Plan ("2004 Plan"), the 2009 Omnibus Equity and Performance Incentive Plan ("2009 Plan"), the 2014 Performance & Incentive Plan ("2014 Plan"), and the 2018 Equity and Incentive Compensation Plan ("2018 Plan"). Future grants can only be made under the 2018 Plan. These plans allow for grants of stock options, stock appreciation rights, restricted stock, restricted stock units ("RSUs"), performance shares, performance units, and other stock awards subject to the terms of the specific plans under which the awards are granted. The following table summarizes the compensation expense included in selling, general and administrative expenses in the Consolidated Statements of Earnings related to stock-based compensation plans: The fair value of all equity awards that vested during the periods ended December 31, 2019, 2018, and 2017 were $6,589, $5,805, and $5,471, respectively. We recorded a tax deduction related to equity awards that vested during the year ended December 31, 2019, in the amount of $1,489.

Years Ended December 31,

2019	2018	2017

Service-Based RSUs	$2,207	$2,036	$1,762

Performance-Based RSUs	2,553	3,089	2,350

Cash-settled awards	255	131	72

Total	$5,015	$5,256	$4,184

Income tax benefit	1,133	1,188	1,573

Net	$3,882	$4,068	$2,611

Question: What was the amount of Service-Based RSUs in 2017?
Answer: 1,762
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 16 — Stock-Based Compensation At December 31, 2019, we had five stock-based compensation plans: the Non-Employee Directors' Stock Retirement Plan ("Directors' Plan"), the 2004 Omnibus Long-Term Incentive Plan ("2004 Plan"), the 2009 Omnibus Equity and Performance Incentive Plan ("2009 Plan"), the 2014 Performance & Incentive Plan ("2014 Plan"), and the 2018 Equity and Incentive Compensation Plan ("2018 Plan"). Future grants can only be made under the 2018 Plan. These plans allow for grants of stock options, stock appreciation rights, restricted stock, restricted stock units ("RSUs"), performance shares, performance units, and other stock awards subject to the terms of the specific plans under which the awards are granted. The following table summarizes the compensation expense included in selling, general and administrative expenses in the Consolidated Statements of Earnings related to stock-based compensation plans: The fair value of all equity awards that vested during the periods ended December 31, 2019, 2018, and 2017 were $6,589, $5,805, and $5,471, respectively. We recorded a tax deduction related to equity awards that vested during the year ended December 31, 2019, in the amount of $1,489.

Years Ended December 31,

2019	2018	2017

Service-Based RSUs	$2,207	$2,036	$1,762

Performance-Based RSUs	2,553	3,089	2,350

Cash-settled awards	255	131	72

Total	$5,015	$5,256	$4,184

Income tax benefit	1,133	1,188	1,573

Net	$3,882	$4,068	$2,611

Question: What was the amount of Cash-settled awards in 2019?
Answer: 255
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 16 — Stock-Based Compensation At December 31, 2019, we had five stock-based compensation plans: the Non-Employee Directors' Stock Retirement Plan ("Directors' Plan"), the 2004 Omnibus Long-Term Incentive Plan ("2004 Plan"), the 2009 Omnibus Equity and Performance Incentive Plan ("2009 Plan"), the 2014 Performance & Incentive Plan ("2014 Plan"), and the 2018 Equity and Incentive Compensation Plan ("2018 Plan"). Future grants can only be made under the 2018 Plan. These plans allow for grants of stock options, stock appreciation rights, restricted stock, restricted stock units ("RSUs"), performance shares, performance units, and other stock awards subject to the terms of the specific plans under which the awards are granted. The following table summarizes the compensation expense included in selling, general and administrative expenses in the Consolidated Statements of Earnings related to stock-based compensation plans: The fair value of all equity awards that vested during the periods ended December 31, 2019, 2018, and 2017 were $6,589, $5,805, and $5,471, respectively. We recorded a tax deduction related to equity awards that vested during the year ended December 31, 2019, in the amount of $1,489.

Years Ended December 31,

2019	2018	2017

Service-Based RSUs	$2,207	$2,036	$1,762

Performance-Based RSUs	2,553	3,089	2,350

Cash-settled awards	255	131	72

Total	$5,015	$5,256	$4,184

Income tax benefit	1,133	1,188	1,573

Net	$3,882	$4,068	$2,611

Question: How many years did the Income tax benefit exceed $1,500 thousand?
Answer: 1