aveni-ai/aveni-bench-tat-qa huggingface dataset:
17 Impairment of Goodwill and Intangibles Before recognition of impairment losses, the carrying amount of goodwill had been allocated as follows: Impairment of goodwill and intangible assets is tested annually, or more frequently where there is indication of impairment. Where the asset does not generate cash flows that are independent from other assets, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs. If the recoverable amount of an asset or cash-generating unit is estimated to be less than its carrying amount, the carrying amount of the asset or cash-generating unit is reduced to its recoverable amount. An impairment loss is recognised as an expense immediately in the Consolidated Statement of Profit or Loss. Goodwill is considered impaired if the carrying value of the cash-generating unit to which it relates is greater than the higher of fair value less costs of disposal and the value in use. For the year-ended 31 March 2019, the Directors have reviewed the value of goodwill based on internal value in use calculations. The key assumptions for these calculations are discount rates, growth rates and expected changes to billings and direct costs during the period. The Group prepares cash flow forecasts derived from the Directors’ most recent financial forecasts for the following five years. The growth rates for the five-year period are based on Directors’ expectations of the medium-term operating performance of the cash-generating unit, planned growth in market share, industry forecasts, growth in the market and specific regional considerations and are in line with past experience. Discount rates have been estimated based on rates that reflect current market assessments of the Group’s weighted average cost of capital.

31 March 2019	31 March 2018

$M	$M

Americas	273.6	288.2

EMEA	413.0	434.2

APJ	98.7	103.6

785.3	826.0

Question: What was the change in the amount in APJ in 2019 from 2018?
Answer: -4.9
17 Impairment of Goodwill and Intangibles Before recognition of impairment losses, the carrying amount of goodwill had been allocated as follows: Impairment of goodwill and intangible assets is tested annually, or more frequently where there is indication of impairment. Where the asset does not generate cash flows that are independent from other assets, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs. If the recoverable amount of an asset or cash-generating unit is estimated to be less than its carrying amount, the carrying amount of the asset or cash-generating unit is reduced to its recoverable amount. An impairment loss is recognised as an expense immediately in the Consolidated Statement of Profit or Loss. Goodwill is considered impaired if the carrying value of the cash-generating unit to which it relates is greater than the higher of fair value less costs of disposal and the value in use. For the year-ended 31 March 2019, the Directors have reviewed the value of goodwill based on internal value in use calculations. The key assumptions for these calculations are discount rates, growth rates and expected changes to billings and direct costs during the period. The Group prepares cash flow forecasts derived from the Directors’ most recent financial forecasts for the following five years. The growth rates for the five-year period are based on Directors’ expectations of the medium-term operating performance of the cash-generating unit, planned growth in market share, industry forecasts, growth in the market and specific regional considerations and are in line with past experience. Discount rates have been estimated based on rates that reflect current market assessments of the Group’s weighted average cost of capital.

31 March 2019	31 March 2018

$M	$M

Americas	273.6	288.2

EMEA	413.0	434.2

APJ	98.7	103.6

785.3	826.0

Question: What was the percentage change in the amount in APJ in 2019 from 2018?
Answer: -4.73
Consumer Cyber Safety segment Revenue increased $616 million due to a $639 million increase in revenue from sales of our identity and information protection products acquired at the end of fiscal 2017, offset by a $23 million decrease in revenue related to our consumer security products. Our revenue growth reflects the benefit of the shift to subscription-based contracts and bundling of our consumer products, which is helping to mitigate the trend of declining revenues from sales of stand-alone security products. Operating income increased $272 million primarily due to sales of our identity and information protection products, partially offset by higher related cost of sales and operating expenses.

Fiscal Year	Variance in

(In millions, except for percentages)	2018	2017	Dollar	Percent

Net revenues	$2,280	$1,664	$616	37%

Percentage of total net revenues	47%	41%

Operating income	$1,111	$839	$272	32%

Operating margin	49%	50%

Question: What is the primary reason for operating income increase?
Answer: sales of our identity and information protection products, partially offset by higher related cost of sales and operating expenses
Consumer Cyber Safety segment Revenue increased $616 million due to a $639 million increase in revenue from sales of our identity and information protection products acquired at the end of fiscal 2017, offset by a $23 million decrease in revenue related to our consumer security products. Our revenue growth reflects the benefit of the shift to subscription-based contracts and bundling of our consumer products, which is helping to mitigate the trend of declining revenues from sales of stand-alone security products. Operating income increased $272 million primarily due to sales of our identity and information protection products, partially offset by higher related cost of sales and operating expenses.

Fiscal Year	Variance in

(In millions, except for percentages)	2018	2017	Dollar	Percent

Net revenues	$2,280	$1,664	$616	37%

Percentage of total net revenues	47%	41%

Operating income	$1,111	$839	$272	32%

Operating margin	49%	50%

Question: How much did revenue increase from Fiscal 2017 to Fiscal 2018?
Answer: $616 million
Consumer Cyber Safety segment Revenue increased $616 million due to a $639 million increase in revenue from sales of our identity and information protection products acquired at the end of fiscal 2017, offset by a $23 million decrease in revenue related to our consumer security products. Our revenue growth reflects the benefit of the shift to subscription-based contracts and bundling of our consumer products, which is helping to mitigate the trend of declining revenues from sales of stand-alone security products. Operating income increased $272 million primarily due to sales of our identity and information protection products, partially offset by higher related cost of sales and operating expenses.

Fiscal Year	Variance in

(In millions, except for percentages)	2018	2017	Dollar	Percent

Net revenues	$2,280	$1,664	$616	37%

Percentage of total net revenues	47%	41%

Operating income	$1,111	$839	$272	32%

Operating margin	49%	50%

Question: What is the operating margin for fiscal 2018?
Answer: 49%
Consumer Cyber Safety segment Revenue increased $616 million due to a $639 million increase in revenue from sales of our identity and information protection products acquired at the end of fiscal 2017, offset by a $23 million decrease in revenue related to our consumer security products. Our revenue growth reflects the benefit of the shift to subscription-based contracts and bundling of our consumer products, which is helping to mitigate the trend of declining revenues from sales of stand-alone security products. Operating income increased $272 million primarily due to sales of our identity and information protection products, partially offset by higher related cost of sales and operating expenses.

Fiscal Year	Variance in

(In millions, except for percentages)	2018	2017	Dollar	Percent

Net revenues	$2,280	$1,664	$616	37%

Percentage of total net revenues	47%	41%

Operating income	$1,111	$839	$272	32%

Operating margin	49%	50%

Question: What is the Total net revenue for fiscal 2018 and 2017?
Answer: 3944
Consumer Cyber Safety segment Revenue increased $616 million due to a $639 million increase in revenue from sales of our identity and information protection products acquired at the end of fiscal 2017, offset by a $23 million decrease in revenue related to our consumer security products. Our revenue growth reflects the benefit of the shift to subscription-based contracts and bundling of our consumer products, which is helping to mitigate the trend of declining revenues from sales of stand-alone security products. Operating income increased $272 million primarily due to sales of our identity and information protection products, partially offset by higher related cost of sales and operating expenses.

Fiscal Year	Variance in

(In millions, except for percentages)	2018	2017	Dollar	Percent

Net revenues	$2,280	$1,664	$616	37%

Percentage of total net revenues	47%	41%

Operating income	$1,111	$839	$272	32%

Operating margin	49%	50%

Question: What is the average net revenue for fiscal year 2018 and 2017?
Answer: 1972
Consumer Cyber Safety segment Revenue increased $616 million due to a $639 million increase in revenue from sales of our identity and information protection products acquired at the end of fiscal 2017, offset by a $23 million decrease in revenue related to our consumer security products. Our revenue growth reflects the benefit of the shift to subscription-based contracts and bundling of our consumer products, which is helping to mitigate the trend of declining revenues from sales of stand-alone security products. Operating income increased $272 million primarily due to sales of our identity and information protection products, partially offset by higher related cost of sales and operating expenses.

Fiscal Year	Variance in

(In millions, except for percentages)	2018	2017	Dollar	Percent

Net revenues	$2,280	$1,664	$616	37%

Percentage of total net revenues	47%	41%

Operating income	$1,111	$839	$272	32%

Operating margin	49%	50%

Question: What is the average Operating income for Fiscal 2018 and 2017?
Answer: 975
The Group has assumed that mortality will be in line with nationally published mortality table S2NA with CMI 2018 projections related to members’ years of birth with long-term rate of improvement of 1.5% per annum. These tables translate into an average life expectancy for a pensioner retiring at age 65 as follows: It is assumed that 50% of non-retired members of the Scheme will commute the maximum amount of cash at retirement (2018: 50% of non-retired members of the Scheme will commute the maximum amount of cash at retirement).

2019	2018

Men	Women	Men	Women

Years	Years	Years	Years

Member aged 65 (current life expectancy)	86.8	88.9	87.3	89.3

Member aged 45 (life expectancy at age 65)	88.5	90.7	89.0	91.1

Question: What is the Group's assumptions on mortality?
Answer: mortality will be in line with nationally published mortality table S2NA with CMI 2018 projections related to members’ years of birth with long-term rate of improvement of 1.5% per annum
The Group has assumed that mortality will be in line with nationally published mortality table S2NA with CMI 2018 projections related to members’ years of birth with long-term rate of improvement of 1.5% per annum. These tables translate into an average life expectancy for a pensioner retiring at age 65 as follows: It is assumed that 50% of non-retired members of the Scheme will commute the maximum amount of cash at retirement (2018: 50% of non-retired members of the Scheme will commute the maximum amount of cash at retirement).

2019	2018

Men	Women	Men	Women

Years	Years	Years	Years

Member aged 65 (current life expectancy)	86.8	88.9	87.3	89.3

Member aged 45 (life expectancy at age 65)	88.5	90.7	89.0	91.1

Question: What is the current average life expectancy in 2019 for a male member aged 65 in years?
Answer: 86.8
The Group has assumed that mortality will be in line with nationally published mortality table S2NA with CMI 2018 projections related to members’ years of birth with long-term rate of improvement of 1.5% per annum. These tables translate into an average life expectancy for a pensioner retiring at age 65 as follows: It is assumed that 50% of non-retired members of the Scheme will commute the maximum amount of cash at retirement (2018: 50% of non-retired members of the Scheme will commute the maximum amount of cash at retirement).

2019	2018

Men	Women	Men	Women

Years	Years	Years	Years

Member aged 65 (current life expectancy)	86.8	88.9	87.3	89.3

Member aged 45 (life expectancy at age 65)	88.5	90.7	89.0	91.1

Question: For which years is the average life expectancy for a pensioner retiring at age 65 provided for?
Answer: 2019; 2018
The Group has assumed that mortality will be in line with nationally published mortality table S2NA with CMI 2018 projections related to members’ years of birth with long-term rate of improvement of 1.5% per annum. These tables translate into an average life expectancy for a pensioner retiring at age 65 as follows: It is assumed that 50% of non-retired members of the Scheme will commute the maximum amount of cash at retirement (2018: 50% of non-retired members of the Scheme will commute the maximum amount of cash at retirement).

2019	2018

Men	Women	Men	Women

Years	Years	Years	Years

Member aged 65 (current life expectancy)	86.8	88.9	87.3	89.3

Member aged 45 (life expectancy at age 65)	88.5	90.7	89.0	91.1

Question: In which year was the average life expectancy for a male member aged 65 higher?
Answer: 2018
The Group has assumed that mortality will be in line with nationally published mortality table S2NA with CMI 2018 projections related to members’ years of birth with long-term rate of improvement of 1.5% per annum. These tables translate into an average life expectancy for a pensioner retiring at age 65 as follows: It is assumed that 50% of non-retired members of the Scheme will commute the maximum amount of cash at retirement (2018: 50% of non-retired members of the Scheme will commute the maximum amount of cash at retirement).

2019	2018

Men	Women	Men	Women

Years	Years	Years	Years

Member aged 65 (current life expectancy)	86.8	88.9	87.3	89.3

Member aged 45 (life expectancy at age 65)	88.5	90.7	89.0	91.1

Question: What was the change in the average life expectancy for a male member aged 65 in 2019 from 2018?
Answer: -0.5
The Group has assumed that mortality will be in line with nationally published mortality table S2NA with CMI 2018 projections related to members’ years of birth with long-term rate of improvement of 1.5% per annum. These tables translate into an average life expectancy for a pensioner retiring at age 65 as follows: It is assumed that 50% of non-retired members of the Scheme will commute the maximum amount of cash at retirement (2018: 50% of non-retired members of the Scheme will commute the maximum amount of cash at retirement).

2019	2018

Men	Women	Men	Women

Years	Years	Years	Years

Member aged 65 (current life expectancy)	86.8	88.9	87.3	89.3

Member aged 45 (life expectancy at age 65)	88.5	90.7	89.0	91.1

Question: What was the percentage change in the average life expectancy for a male member aged 65 in 2019 from 2018?
Answer: -0.57
Deferred Compensation Plan We have a non-qualified deferred compensation plan that allows a group of employees within the U.S. to contribute base salary and commissions or incentive compensation on a tax deferred basis in excess of the IRS limits imposed on 401(k) plans. The marketable securities related to these investments are held in a Rabbi Trust. The related deferred compensation plan assets and liabilities under the non-qualified deferred compensation plan were as follows (in millions):

April 26, 2019	April 27, 2018

Deferred compensation plan assets	$ 35	$ 31

Deferred compensation liabilities reported as:

Accrued expenses	$ 6	$ 6

Other long-term liabilities	$ 29	$ 25

Question: What does the company's compensation plan allow?
Answer: a group of employees within the U.S. to contribute base salary and commissions or incentive compensation on a tax deferred basis in excess of the IRS limits imposed on 401(k) plans.
Deferred Compensation Plan We have a non-qualified deferred compensation plan that allows a group of employees within the U.S. to contribute base salary and commissions or incentive compensation on a tax deferred basis in excess of the IRS limits imposed on 401(k) plans. The marketable securities related to these investments are held in a Rabbi Trust. The related deferred compensation plan assets and liabilities under the non-qualified deferred compensation plan were as follows (in millions):

April 26, 2019	April 27, 2018

Deferred compensation plan assets	$ 35	$ 31

Deferred compensation liabilities reported as:

Accrued expenses	$ 6	$ 6

Other long-term liabilities	$ 29	$ 25

Question: What was the Deferred compensation plan assets in 2018?
Answer: 31
Deferred Compensation Plan We have a non-qualified deferred compensation plan that allows a group of employees within the U.S. to contribute base salary and commissions or incentive compensation on a tax deferred basis in excess of the IRS limits imposed on 401(k) plans. The marketable securities related to these investments are held in a Rabbi Trust. The related deferred compensation plan assets and liabilities under the non-qualified deferred compensation plan were as follows (in millions):

April 26, 2019	April 27, 2018

Deferred compensation plan assets	$ 35	$ 31

Deferred compensation liabilities reported as:

Accrued expenses	$ 6	$ 6

Other long-term liabilities	$ 29	$ 25

Question: What were the other long-term liabilities in 2019?
Answer: 29
Deferred Compensation Plan We have a non-qualified deferred compensation plan that allows a group of employees within the U.S. to contribute base salary and commissions or incentive compensation on a tax deferred basis in excess of the IRS limits imposed on 401(k) plans. The marketable securities related to these investments are held in a Rabbi Trust. The related deferred compensation plan assets and liabilities under the non-qualified deferred compensation plan were as follows (in millions):

April 26, 2019	April 27, 2018

Deferred compensation plan assets	$ 35	$ 31

Deferred compensation liabilities reported as:

Accrued expenses	$ 6	$ 6

Other long-term liabilities	$ 29	$ 25

Question: What was the change in Deferred compensation plan assets between 2018 and 2019?
Answer: 4
Deferred Compensation Plan We have a non-qualified deferred compensation plan that allows a group of employees within the U.S. to contribute base salary and commissions or incentive compensation on a tax deferred basis in excess of the IRS limits imposed on 401(k) plans. The marketable securities related to these investments are held in a Rabbi Trust. The related deferred compensation plan assets and liabilities under the non-qualified deferred compensation plan were as follows (in millions):

April 26, 2019	April 27, 2018

Deferred compensation plan assets	$ 35	$ 31

Deferred compensation liabilities reported as:

Accrued expenses	$ 6	$ 6

Other long-term liabilities	$ 29	$ 25

Question: What was the sum of Accrued expenses and Other long-term liabilities in 2019?
Answer: 35
Deferred Compensation Plan We have a non-qualified deferred compensation plan that allows a group of employees within the U.S. to contribute base salary and commissions or incentive compensation on a tax deferred basis in excess of the IRS limits imposed on 401(k) plans. The marketable securities related to these investments are held in a Rabbi Trust. The related deferred compensation plan assets and liabilities under the non-qualified deferred compensation plan were as follows (in millions):

April 26, 2019	April 27, 2018

Deferred compensation plan assets	$ 35	$ 31

Deferred compensation liabilities reported as:

Accrued expenses	$ 6	$ 6

Other long-term liabilities	$ 29	$ 25

Question: What was the percentage change in Other long-term liabilities between 2018 and 2019?
Answer: 16
4. Other Current Assets Other current assets consist of (in thousands):

December 31,

2019	2018

Indemnification receivable from SSL for pre-closing taxes (see Note 13)	$598	$2,410

Due from affiliates	186	161

Prepaid expenses	164	151

Other	374	510

$1,322	$3,232

Question: What are the respective values of the company's indemnification receivable from SSL for pre-closing taxes in 2018 and 2019?
Answer: $2,410; $598
4. Other Current Assets Other current assets consist of (in thousands):

December 31,

2019	2018

Indemnification receivable from SSL for pre-closing taxes (see Note 13)	$598	$2,410

Due from affiliates	186	161

Prepaid expenses	164	151

Other	374	510

$1,322	$3,232

Question: What are the respective values of the company's due from affiliates in 2018 and 2019?
Answer: 161; 186
4. Other Current Assets Other current assets consist of (in thousands):

December 31,

2019	2018

Indemnification receivable from SSL for pre-closing taxes (see Note 13)	$598	$2,410

Due from affiliates	186	161

Prepaid expenses	164	151

Other	374	510

$1,322	$3,232

Question: What are the respective values of the company's prepaid expenses in 2018 and 2019?
Answer: 151; 164
4. Other Current Assets Other current assets consist of (in thousands):

December 31,

2019	2018

Indemnification receivable from SSL for pre-closing taxes (see Note 13)	$598	$2,410

Due from affiliates	186	161

Prepaid expenses	164	151

Other	374	510

$1,322	$3,232

Question: What is the percentage change in dues from affiliates between 2018 and 2019?
Answer: 15.53
4. Other Current Assets Other current assets consist of (in thousands):

December 31,

2019	2018

Indemnification receivable from SSL for pre-closing taxes (see Note 13)	$598	$2,410

Due from affiliates	186	161

Prepaid expenses	164	151

Other	374	510

$1,322	$3,232

Question: What is the percentage change in indemnification receivable between 2018 and 2019?
Answer: -75.19
4. Other Current Assets Other current assets consist of (in thousands):

December 31,

2019	2018

Indemnification receivable from SSL for pre-closing taxes (see Note 13)	$598	$2,410

Due from affiliates	186	161

Prepaid expenses	164	151

Other	374	510

$1,322	$3,232

Question: What is the percentage change in prepaid expenses between 2018 and 2019?
Answer: 8.61
Cash Flow Hedges For derivative instruments that are designated and qualify as cash flow hedges, the effective portion of the gain or loss on the derivative is reported as a component of AOCI and reclassified into earnings in the same period or periods during which the hedged transactions affect earnings or it becomes probable the forecasted transactions will not occur. The following is a summary of the gains (losses) related to cash flow hedges recognized during the years ended June 30, 2019, 2018 and 2017:

Amount of Gain (Loss) Recognized in AOCI on Derivatives

Years Ended June 30,

($ in millions)	2019	2018	2017

Derivatives in Cash Flow Hedging Relationship:

Commodity contracts	$45.4	$41.4	$9.4

Foreign exchange contracts	(0.9)	(0.4)	(0.1)

Total	$44.5	$41.0	$9.3

Question: What was the Commodity contracts in 2019?
Answer: $45.4
Cash Flow Hedges For derivative instruments that are designated and qualify as cash flow hedges, the effective portion of the gain or loss on the derivative is reported as a component of AOCI and reclassified into earnings in the same period or periods during which the hedged transactions affect earnings or it becomes probable the forecasted transactions will not occur. The following is a summary of the gains (losses) related to cash flow hedges recognized during the years ended June 30, 2019, 2018 and 2017:

Amount of Gain (Loss) Recognized in AOCI on Derivatives

Years Ended June 30,

($ in millions)	2019	2018	2017

Derivatives in Cash Flow Hedging Relationship:

Commodity contracts	$45.4	$41.4	$9.4

Foreign exchange contracts	(0.9)	(0.4)	(0.1)

Total	$44.5	$41.0	$9.3

Question: What was the  Foreign exchange contracts in 2018?
Answer: (0.4)