aveni-ai/aveni-bench-tat-qa huggingface dataset:
According to the regulations of Taiwan Financial Supervisory Commission (FSC), UMC is required to appropriate a special reserve in the amount equal to the sum of debit elements under equity, such as unrealized loss on financial instruments and debit balance of exchange differences on translation of foreign operations, at every year-end. Such special reserve is prohibited from distribution. However, if any of the debit elements is reversed, the special reserve in the amount equal to the reversal may be released for earnings distribution or offsetting accumulated deficits. The distribution of earnings for 2018 was approved by the stockholders’ meeting held on June 12, 2019, while the distribution of earnings for 2019 was approved by the Board of Directors’ meeting on April 27, 2020. The details of distribution are as follows:

Appropriation of earnings (in thousand NT dollars) Appropriation of earnings (in thousand NT dollars)	Cash dividend per share (NT dollars)

2018	2019	2018	2019

Legal reserve	$707,299	$963,947

Special reserve	14,513,940	(3,491,626)

Cash dividends	6,916,105	9,765,155	$0.58	$0.75

Question: What is the increase/ (decrease) in Cash dividends within Appropriation of earnings from 2018 to 2019?
Answer: 2849050
Principal Activities The principal activities during the financial year within the Group were health, life and car insurance policy sales, mortgage brokerage, energy, broadband and financial referral services. There have been no significant changes in the nature of these activities during the year. Review of results and operations1 Summary of financial results 1 Throughout this report, certain non-IFRS information, such as EBITDA, EBIT, Net Profit after Tax (NPAT), Earnings Per Share (EPS), Conversion Ratio, Leads and Revenue Per Sale (RPS) are used. Earnings before interest and income tax expense (EBIT) reflects profit for the year prior to including the effect of net finance costs and income taxes. Earnings before interest, income tax expense, depreciation and amortisation and loss on associate (EBITDA) reflects profits for the year prior to including the effect of net finance costs, income taxes, depreciation and amortisation and loss on associate. The individual components of EBITDA and EBIT are included as line items in the Consolidated Statement of Profit or Loss and Other Comprehensive Income. Non-IFRS information is not audited. Reference to underlying results excludes the financial impacts of iMoney performance, impairment losses and write-offs from discontinued assets and operations, and material one-off transactions resulting from operations which are no longer core to the business. 2 Refer to the Reported versus Underlying Results reconciliation on page 112. The reconciliation forms part of the Review of Results and Operations 3 Restated due to retrospective adoption of new Accounting Standards.

2019 $’000	2018 $’000 RESTATED3	CHANGE

Continuing Operations

Operating revenue	154,159	176,931	(13%)

Gross profit	52,963	45,139	17%

EBITDA	7,202	10,878	(34%)

EBIT	(1,040)	1,405	(174%)

NPAT	(2,003)	1,089	(284%)

Reported Results (including discontinued operations)

Operating revenue	154,585	178,139	(13%)

Gross profit	53,225	45,944	16

EBITDA	6,062	(5,700)	206

EBIT	(2,252)	(15,278)	85

NPAT	(4,360)	(15,640)	72

EPS (cents)	(1.7)	(7.0)	76

Underlying Results

Underlying EBITDA2	22,866	15,739	45

Underlying EBIT2	15,151	8,537	77

Underlying NPAT2	11,062	6,732	64

Underlying EPS2	5.1	3.1	65

Question: What are the components of Continuing Operations?
Answer: Operating revenue; Gross profit; EBITDA; EBIT; NPAT
Principal Activities The principal activities during the financial year within the Group were health, life and car insurance policy sales, mortgage brokerage, energy, broadband and financial referral services. There have been no significant changes in the nature of these activities during the year. Review of results and operations1 Summary of financial results 1 Throughout this report, certain non-IFRS information, such as EBITDA, EBIT, Net Profit after Tax (NPAT), Earnings Per Share (EPS), Conversion Ratio, Leads and Revenue Per Sale (RPS) are used. Earnings before interest and income tax expense (EBIT) reflects profit for the year prior to including the effect of net finance costs and income taxes. Earnings before interest, income tax expense, depreciation and amortisation and loss on associate (EBITDA) reflects profits for the year prior to including the effect of net finance costs, income taxes, depreciation and amortisation and loss on associate. The individual components of EBITDA and EBIT are included as line items in the Consolidated Statement of Profit or Loss and Other Comprehensive Income. Non-IFRS information is not audited. Reference to underlying results excludes the financial impacts of iMoney performance, impairment losses and write-offs from discontinued assets and operations, and material one-off transactions resulting from operations which are no longer core to the business. 2 Refer to the Reported versus Underlying Results reconciliation on page 112. The reconciliation forms part of the Review of Results and Operations 3 Restated due to retrospective adoption of new Accounting Standards.

2019 $’000	2018 $’000 RESTATED3	CHANGE

Continuing Operations

Operating revenue	154,159	176,931	(13%)

Gross profit	52,963	45,139	17%

EBITDA	7,202	10,878	(34%)

EBIT	(1,040)	1,405	(174%)

NPAT	(2,003)	1,089	(284%)

Reported Results (including discontinued operations)

Operating revenue	154,585	178,139	(13%)

Gross profit	53,225	45,944	16

EBITDA	6,062	(5,700)	206

EBIT	(2,252)	(15,278)	85

NPAT	(4,360)	(15,640)	72

EPS (cents)	(1.7)	(7.0)	76

Underlying Results

Underlying EBITDA2	22,866	15,739	45

Underlying EBIT2	15,151	8,537	77

Underlying NPAT2	11,062	6,732	64

Underlying EPS2	5.1	3.1	65

Question: What are the components of Reported Results (including discontinued operations)?
Answer: Operating revenue; Gross profit; EBITDA; EBIT; NPAT; EPS (cents)
Principal Activities The principal activities during the financial year within the Group were health, life and car insurance policy sales, mortgage brokerage, energy, broadband and financial referral services. There have been no significant changes in the nature of these activities during the year. Review of results and operations1 Summary of financial results 1 Throughout this report, certain non-IFRS information, such as EBITDA, EBIT, Net Profit after Tax (NPAT), Earnings Per Share (EPS), Conversion Ratio, Leads and Revenue Per Sale (RPS) are used. Earnings before interest and income tax expense (EBIT) reflects profit for the year prior to including the effect of net finance costs and income taxes. Earnings before interest, income tax expense, depreciation and amortisation and loss on associate (EBITDA) reflects profits for the year prior to including the effect of net finance costs, income taxes, depreciation and amortisation and loss on associate. The individual components of EBITDA and EBIT are included as line items in the Consolidated Statement of Profit or Loss and Other Comprehensive Income. Non-IFRS information is not audited. Reference to underlying results excludes the financial impacts of iMoney performance, impairment losses and write-offs from discontinued assets and operations, and material one-off transactions resulting from operations which are no longer core to the business. 2 Refer to the Reported versus Underlying Results reconciliation on page 112. The reconciliation forms part of the Review of Results and Operations 3 Restated due to retrospective adoption of new Accounting Standards.

2019 $’000	2018 $’000 RESTATED3	CHANGE

Continuing Operations

Operating revenue	154,159	176,931	(13%)

Gross profit	52,963	45,139	17%

EBITDA	7,202	10,878	(34%)

EBIT	(1,040)	1,405	(174%)

NPAT	(2,003)	1,089	(284%)

Reported Results (including discontinued operations)

Operating revenue	154,585	178,139	(13%)

Gross profit	53,225	45,944	16

EBITDA	6,062	(5,700)	206

EBIT	(2,252)	(15,278)	85

NPAT	(4,360)	(15,640)	72

EPS (cents)	(1.7)	(7.0)	76

Underlying Results

Underlying EBITDA2	22,866	15,739	45

Underlying EBIT2	15,151	8,537	77

Underlying NPAT2	11,062	6,732	64

Underlying EPS2	5.1	3.1	65

Question: What were the principal activities during the financial year within the Group?
Answer: health, life and car insurance policy sales, mortgage brokerage, energy, broadband and financial referral services
Principal Activities The principal activities during the financial year within the Group were health, life and car insurance policy sales, mortgage brokerage, energy, broadband and financial referral services. There have been no significant changes in the nature of these activities during the year. Review of results and operations1 Summary of financial results 1 Throughout this report, certain non-IFRS information, such as EBITDA, EBIT, Net Profit after Tax (NPAT), Earnings Per Share (EPS), Conversion Ratio, Leads and Revenue Per Sale (RPS) are used. Earnings before interest and income tax expense (EBIT) reflects profit for the year prior to including the effect of net finance costs and income taxes. Earnings before interest, income tax expense, depreciation and amortisation and loss on associate (EBITDA) reflects profits for the year prior to including the effect of net finance costs, income taxes, depreciation and amortisation and loss on associate. The individual components of EBITDA and EBIT are included as line items in the Consolidated Statement of Profit or Loss and Other Comprehensive Income. Non-IFRS information is not audited. Reference to underlying results excludes the financial impacts of iMoney performance, impairment losses and write-offs from discontinued assets and operations, and material one-off transactions resulting from operations which are no longer core to the business. 2 Refer to the Reported versus Underlying Results reconciliation on page 112. The reconciliation forms part of the Review of Results and Operations 3 Restated due to retrospective adoption of new Accounting Standards.

2019 $’000	2018 $’000 RESTATED3	CHANGE

Continuing Operations

Operating revenue	154,159	176,931	(13%)

Gross profit	52,963	45,139	17%

EBITDA	7,202	10,878	(34%)

EBIT	(1,040)	1,405	(174%)

NPAT	(2,003)	1,089	(284%)

Reported Results (including discontinued operations)

Operating revenue	154,585	178,139	(13%)

Gross profit	53,225	45,944	16

EBITDA	6,062	(5,700)	206

EBIT	(2,252)	(15,278)	85

NPAT	(4,360)	(15,640)	72

EPS (cents)	(1.7)	(7.0)	76

Underlying Results

Underlying EBITDA2	22,866	15,739	45

Underlying EBIT2	15,151	8,537	77

Underlying NPAT2	11,062	6,732	64

Underlying EPS2	5.1	3.1	65

Question: What is the change in the operating revenue under continuing operations from 2018 to 2019?
Answer: -22772
Principal Activities The principal activities during the financial year within the Group were health, life and car insurance policy sales, mortgage brokerage, energy, broadband and financial referral services. There have been no significant changes in the nature of these activities during the year. Review of results and operations1 Summary of financial results 1 Throughout this report, certain non-IFRS information, such as EBITDA, EBIT, Net Profit after Tax (NPAT), Earnings Per Share (EPS), Conversion Ratio, Leads and Revenue Per Sale (RPS) are used. Earnings before interest and income tax expense (EBIT) reflects profit for the year prior to including the effect of net finance costs and income taxes. Earnings before interest, income tax expense, depreciation and amortisation and loss on associate (EBITDA) reflects profits for the year prior to including the effect of net finance costs, income taxes, depreciation and amortisation and loss on associate. The individual components of EBITDA and EBIT are included as line items in the Consolidated Statement of Profit or Loss and Other Comprehensive Income. Non-IFRS information is not audited. Reference to underlying results excludes the financial impacts of iMoney performance, impairment losses and write-offs from discontinued assets and operations, and material one-off transactions resulting from operations which are no longer core to the business. 2 Refer to the Reported versus Underlying Results reconciliation on page 112. The reconciliation forms part of the Review of Results and Operations 3 Restated due to retrospective adoption of new Accounting Standards.

2019 $’000	2018 $’000 RESTATED3	CHANGE

Continuing Operations

Operating revenue	154,159	176,931	(13%)

Gross profit	52,963	45,139	17%

EBITDA	7,202	10,878	(34%)

EBIT	(1,040)	1,405	(174%)

NPAT	(2,003)	1,089	(284%)

Reported Results (including discontinued operations)

Operating revenue	154,585	178,139	(13%)

Gross profit	53,225	45,944	16

EBITDA	6,062	(5,700)	206

EBIT	(2,252)	(15,278)	85

NPAT	(4,360)	(15,640)	72

EPS (cents)	(1.7)	(7.0)	76

Underlying Results

Underlying EBITDA2	22,866	15,739	45

Underlying EBIT2	15,151	8,537	77

Underlying NPAT2	11,062	6,732	64

Underlying EPS2	5.1	3.1	65

Question: In which year is the gross profit from continuing operations higher?
Answer: 2019
Principal Activities The principal activities during the financial year within the Group were health, life and car insurance policy sales, mortgage brokerage, energy, broadband and financial referral services. There have been no significant changes in the nature of these activities during the year. Review of results and operations1 Summary of financial results 1 Throughout this report, certain non-IFRS information, such as EBITDA, EBIT, Net Profit after Tax (NPAT), Earnings Per Share (EPS), Conversion Ratio, Leads and Revenue Per Sale (RPS) are used. Earnings before interest and income tax expense (EBIT) reflects profit for the year prior to including the effect of net finance costs and income taxes. Earnings before interest, income tax expense, depreciation and amortisation and loss on associate (EBITDA) reflects profits for the year prior to including the effect of net finance costs, income taxes, depreciation and amortisation and loss on associate. The individual components of EBITDA and EBIT are included as line items in the Consolidated Statement of Profit or Loss and Other Comprehensive Income. Non-IFRS information is not audited. Reference to underlying results excludes the financial impacts of iMoney performance, impairment losses and write-offs from discontinued assets and operations, and material one-off transactions resulting from operations which are no longer core to the business. 2 Refer to the Reported versus Underlying Results reconciliation on page 112. The reconciliation forms part of the Review of Results and Operations 3 Restated due to retrospective adoption of new Accounting Standards.

2019 $’000	2018 $’000 RESTATED3	CHANGE

Continuing Operations

Operating revenue	154,159	176,931	(13%)

Gross profit	52,963	45,139	17%

EBITDA	7,202	10,878	(34%)

EBIT	(1,040)	1,405	(174%)

NPAT	(2,003)	1,089	(284%)

Reported Results (including discontinued operations)

Operating revenue	154,585	178,139	(13%)

Gross profit	53,225	45,944	16

EBITDA	6,062	(5,700)	206

EBIT	(2,252)	(15,278)	85

NPAT	(4,360)	(15,640)	72

EPS (cents)	(1.7)	(7.0)	76

Underlying Results

Underlying EBITDA2	22,866	15,739	45

Underlying EBIT2	15,151	8,537	77

Underlying NPAT2	11,062	6,732	64

Underlying EPS2	5.1	3.1	65

Question: In which year is the EBITDA from continuing operations higher?
Answer: 2018
(In thousands)	Total	2020	2021-2022	2023-2024	Thereafter

Operating leases (1)	$19,437	$4,143	$7,111	$3,686	$4,497

Capital leases	65	27	38	—	—

Asset retirement obligation	400	—	150	250

Total contractual obligations (2)	$19,902	$4,170	$7,299	$3,936	$4,497

Contractual Obligations The following table provides aggregate information regarding our contractual obligations as of March 31, 2019. (1) Operating lease obligations are presented net of contractually binding sub-lease arrangements. Additional information regarding our operating lease obligations is contained in Note 12, Commitments and Contingencies. (2) At March 31, 2019, we had a $1.1 million liability reserve for unrecognized income tax positions which is not reflected in the table above. The timing of potential cash outflows related to the unrecognized tax positions is not reasonably determinable and therefore, is not scheduled. Substantially all of this reserve is included in Other non-current liabilities. Additional information regarding unrecognized tax positions is provided in Note 10, Income Taxes. We believe that cash on hand, funds from operations, and access to capital markets will provide adequate funds to finance capital spending and working capital needs and to service our obligations and other commitments arising during the foreseeable future.

Question: What was the liability reserve for unrecognized income tax position at 31 March 2019?
Answer: $1.1 million
(In thousands)	Total	2020	2021-2022	2023-2024	Thereafter

Operating leases (1)	$19,437	$4,143	$7,111	$3,686	$4,497

Capital leases	65	27	38	—	—

Asset retirement obligation	400	—	150	250

Total contractual obligations (2)	$19,902	$4,170	$7,299	$3,936	$4,497

Contractual Obligations The following table provides aggregate information regarding our contractual obligations as of March 31, 2019. (1) Operating lease obligations are presented net of contractually binding sub-lease arrangements. Additional information regarding our operating lease obligations is contained in Note 12, Commitments and Contingencies. (2) At March 31, 2019, we had a $1.1 million liability reserve for unrecognized income tax positions which is not reflected in the table above. The timing of potential cash outflows related to the unrecognized tax positions is not reasonably determinable and therefore, is not scheduled. Substantially all of this reserve is included in Other non-current liabilities. Additional information regarding unrecognized tax positions is provided in Note 10, Income Taxes. We believe that cash on hand, funds from operations, and access to capital markets will provide adequate funds to finance capital spending and working capital needs and to service our obligations and other commitments arising during the foreseeable future.

Question: What is the total capital leases?
Answer: 65
(In thousands)	Total	2020	2021-2022	2023-2024	Thereafter

Operating leases (1)	$19,437	$4,143	$7,111	$3,686	$4,497

Capital leases	65	27	38	—	—

Asset retirement obligation	400	—	150	250

Total contractual obligations (2)	$19,902	$4,170	$7,299	$3,936	$4,497

Contractual Obligations The following table provides aggregate information regarding our contractual obligations as of March 31, 2019. (1) Operating lease obligations are presented net of contractually binding sub-lease arrangements. Additional information regarding our operating lease obligations is contained in Note 12, Commitments and Contingencies. (2) At March 31, 2019, we had a $1.1 million liability reserve for unrecognized income tax positions which is not reflected in the table above. The timing of potential cash outflows related to the unrecognized tax positions is not reasonably determinable and therefore, is not scheduled. Substantially all of this reserve is included in Other non-current liabilities. Additional information regarding unrecognized tax positions is provided in Note 10, Income Taxes. We believe that cash on hand, funds from operations, and access to capital markets will provide adequate funds to finance capital spending and working capital needs and to service our obligations and other commitments arising during the foreseeable future.

Question: What was the operating lease in 2020?
Answer: $4,143
(In thousands)	Total	2020	2021-2022	2023-2024	Thereafter

Operating leases (1)	$19,437	$4,143	$7,111	$3,686	$4,497

Capital leases	65	27	38	—	—

Asset retirement obligation	400	—	150	250

Total contractual obligations (2)	$19,902	$4,170	$7,299	$3,936	$4,497

Contractual Obligations The following table provides aggregate information regarding our contractual obligations as of March 31, 2019. (1) Operating lease obligations are presented net of contractually binding sub-lease arrangements. Additional information regarding our operating lease obligations is contained in Note 12, Commitments and Contingencies. (2) At March 31, 2019, we had a $1.1 million liability reserve for unrecognized income tax positions which is not reflected in the table above. The timing of potential cash outflows related to the unrecognized tax positions is not reasonably determinable and therefore, is not scheduled. Substantially all of this reserve is included in Other non-current liabilities. Additional information regarding unrecognized tax positions is provided in Note 10, Income Taxes. We believe that cash on hand, funds from operations, and access to capital markets will provide adequate funds to finance capital spending and working capital needs and to service our obligations and other commitments arising during the foreseeable future.

Question: What was the increase / (decrease) in the contractual obligation for operating leases from 2020 to 2021-2022?
Answer: 2968
(In thousands)	Total	2020	2021-2022	2023-2024	Thereafter

Operating leases (1)	$19,437	$4,143	$7,111	$3,686	$4,497

Capital leases	65	27	38	—	—

Asset retirement obligation	400	—	150	250

Total contractual obligations (2)	$19,902	$4,170	$7,299	$3,936	$4,497

Contractual Obligations The following table provides aggregate information regarding our contractual obligations as of March 31, 2019. (1) Operating lease obligations are presented net of contractually binding sub-lease arrangements. Additional information regarding our operating lease obligations is contained in Note 12, Commitments and Contingencies. (2) At March 31, 2019, we had a $1.1 million liability reserve for unrecognized income tax positions which is not reflected in the table above. The timing of potential cash outflows related to the unrecognized tax positions is not reasonably determinable and therefore, is not scheduled. Substantially all of this reserve is included in Other non-current liabilities. Additional information regarding unrecognized tax positions is provided in Note 10, Income Taxes. We believe that cash on hand, funds from operations, and access to capital markets will provide adequate funds to finance capital spending and working capital needs and to service our obligations and other commitments arising during the foreseeable future.

Question: What is the average annual Operating leases contractual obligations for 2020-2024?
Answer: 2988
(In thousands)	Total	2020	2021-2022	2023-2024	Thereafter

Operating leases (1)	$19,437	$4,143	$7,111	$3,686	$4,497

Capital leases	65	27	38	—	—

Asset retirement obligation	400	—	150	250

Total contractual obligations (2)	$19,902	$4,170	$7,299	$3,936	$4,497

Contractual Obligations The following table provides aggregate information regarding our contractual obligations as of March 31, 2019. (1) Operating lease obligations are presented net of contractually binding sub-lease arrangements. Additional information regarding our operating lease obligations is contained in Note 12, Commitments and Contingencies. (2) At March 31, 2019, we had a $1.1 million liability reserve for unrecognized income tax positions which is not reflected in the table above. The timing of potential cash outflows related to the unrecognized tax positions is not reasonably determinable and therefore, is not scheduled. Substantially all of this reserve is included in Other non-current liabilities. Additional information regarding unrecognized tax positions is provided in Note 10, Income Taxes. We believe that cash on hand, funds from operations, and access to capital markets will provide adequate funds to finance capital spending and working capital needs and to service our obligations and other commitments arising during the foreseeable future.

Question: What was the increase / (decrease) in the asset retirement obligation from 2021-2022 to 2022-2023?
Answer: 100