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

Years ended August 31,	2019	2018

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

Issued	11,328	6,662

Redeemed	(12,351)	(5,549)

Dividend equivalents	1,095	1,048

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

Question: What was the issued DSU in 2019?
Answer: 11,328
DSU plan The Corporation also offers a Deferred Share Unit ("DSU") Plan for members of the Board to assist in the attraction and retention of qualified individuals to serve on the Board of the Corporation. Each existing or new member of the Board may elect to be paid a percentage of the annual retainer in the form of DSUs with the balance, if any, being paid in cash. The number of DSUs that a member is entitled to receive is based on the average closing price of the subordinate shares on the TSX for the twenty consecutive trading days immediately preceding by one day the date of issue. Dividend equivalents are awarded with respect to DSUs in a member's account on the same basis as if the member was a shareholder of record of subordinate shares on the relevant record date, and the dividend equivalents are credited to the individual's account as additional DSUs. DSUs are redeemable and payable in cash or in shares, upon an individual ceasing to be a member of the Board or in the event of the death of the member. Under the DSU Plan, the following DSUs were issued by the Corporation and are outstanding at August 31: A compensation expense of $1,792,000 (compensation expense reduction of $181,000 in 2018) was recorded for the year ended August 31, 2019 related to this plan.

Years ended August 31,	2019	2018

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

Issued	11,328	6,662

Redeemed	(12,351)	(5,549)

Dividend equivalents	1,095	1,048

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

Question: What is the increase / (decrease) in Outstanding, beginning of the year from 2018 to 2019?
Answer: 2161
DSU plan The Corporation also offers a Deferred Share Unit ("DSU") Plan for members of the Board to assist in the attraction and retention of qualified individuals to serve on the Board of the Corporation. Each existing or new member of the Board may elect to be paid a percentage of the annual retainer in the form of DSUs with the balance, if any, being paid in cash. The number of DSUs that a member is entitled to receive is based on the average closing price of the subordinate shares on the TSX for the twenty consecutive trading days immediately preceding by one day the date of issue. Dividend equivalents are awarded with respect to DSUs in a member's account on the same basis as if the member was a shareholder of record of subordinate shares on the relevant record date, and the dividend equivalents are credited to the individual's account as additional DSUs. DSUs are redeemable and payable in cash or in shares, upon an individual ceasing to be a member of the Board or in the event of the death of the member. Under the DSU Plan, the following DSUs were issued by the Corporation and are outstanding at August 31: A compensation expense of $1,792,000 (compensation expense reduction of $181,000 in 2018) was recorded for the year ended August 31, 2019 related to this plan.

Years ended August 31,	2019	2018

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

Issued	11,328	6,662

Redeemed	(12,351)	(5,549)

Dividend equivalents	1,095	1,048

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

Question: What was the average Issued from 2018 to 2019?
Answer: 8995
DSU plan The Corporation also offers a Deferred Share Unit ("DSU") Plan for members of the Board to assist in the attraction and retention of qualified individuals to serve on the Board of the Corporation. Each existing or new member of the Board may elect to be paid a percentage of the annual retainer in the form of DSUs with the balance, if any, being paid in cash. The number of DSUs that a member is entitled to receive is based on the average closing price of the subordinate shares on the TSX for the twenty consecutive trading days immediately preceding by one day the date of issue. Dividend equivalents are awarded with respect to DSUs in a member's account on the same basis as if the member was a shareholder of record of subordinate shares on the relevant record date, and the dividend equivalents are credited to the individual's account as additional DSUs. DSUs are redeemable and payable in cash or in shares, upon an individual ceasing to be a member of the Board or in the event of the death of the member. Under the DSU Plan, the following DSUs were issued by the Corporation and are outstanding at August 31: A compensation expense of $1,792,000 (compensation expense reduction of $181,000 in 2018) was recorded for the year ended August 31, 2019 related to this plan.

Years ended August 31,	2019	2018

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

Issued	11,328	6,662

Redeemed	(12,351)	(5,549)

Dividend equivalents	1,095	1,048

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

Question: What was the average dividend equivalent from 2018 to 2019?
Answer: 1071.5
FAIR VALUE MEASUREMENT The Company measures certain financial assets and liabilities at fair value. Fair value is determined based upon the exit price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants, as determined by either the principal market or the most advantageous market. Inputs used in the valuation techniques to derive fair values are classified based on a three-level hierarchy, as follows: Level 1—Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2—Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities, quoted prices in markets with insufficient volume or infrequent transactions (less active markets), or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3—Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. The Company’s investments are in money market funds, U.S. treasury bonds, commercial paper, certificates of deposit, asset-backed securities and corporate debt securities, which are classified as Level 2 within the fair value hierarchy, and were initially valued at the transaction price and subsequently valued at each reporting date utilizing market-observable data. The market-observable data included reportable trades, benchmark yields, credit spreads, broker/dealer quotes, bids, offers, current spot rates and other industry and economic events. The fair value of these assets measured on a recurring basis was determined using the following inputs as ofDecember 31, 2019 and 2018 (in thousands):

December 31, 2019

Quoted Prices in Active Markets (Level 1)	Significant Other Observable Inputs (Level 2)	Significant Unobservable Inputs (Level 3)	Total Fair Value

Assets:

Money market funds	$—	$2,010	$—	$2,010

U.S. treasury bonds	—	116,835	—	116,835

Commercial paper	—	44,300	—	44,300

Certificates of deposit	—	24,539	—	24,539

Asset-backed securities	—	73,499	—	73,499

Corporate debt securities	—	181,079	—	181,079

Total	$—	442,262	—	442,262

Question: What is Fair Value based on?
Answer: Fair value is determined based upon the exit price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants, as determined by either the principal market or the most advantageous market.
FAIR VALUE MEASUREMENT The Company measures certain financial assets and liabilities at fair value. Fair value is determined based upon the exit price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants, as determined by either the principal market or the most advantageous market. Inputs used in the valuation techniques to derive fair values are classified based on a three-level hierarchy, as follows: Level 1—Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2—Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities, quoted prices in markets with insufficient volume or infrequent transactions (less active markets), or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3—Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. The Company’s investments are in money market funds, U.S. treasury bonds, commercial paper, certificates of deposit, asset-backed securities and corporate debt securities, which are classified as Level 2 within the fair value hierarchy, and were initially valued at the transaction price and subsequently valued at each reporting date utilizing market-observable data. The market-observable data included reportable trades, benchmark yields, credit spreads, broker/dealer quotes, bids, offers, current spot rates and other industry and economic events. The fair value of these assets measured on a recurring basis was determined using the following inputs as ofDecember 31, 2019 and 2018 (in thousands):

December 31, 2019

Quoted Prices in Active Markets (Level 1)	Significant Other Observable Inputs (Level 2)	Significant Unobservable Inputs (Level 3)	Total Fair Value

Assets:

Money market funds	$—	$2,010	$—	$2,010

U.S. treasury bonds	—	116,835	—	116,835

Commercial paper	—	44,300	—	44,300

Certificates of deposit	—	24,539	—	24,539

Asset-backed securities	—	73,499	—	73,499

Corporate debt securities	—	181,079	—	181,079

Total	$—	442,262	—	442,262

Question: What is considered to be a cash equivalent?
Answer: highly liquid investments purchased with an original maturity of three months or less
FAIR VALUE MEASUREMENT The Company measures certain financial assets and liabilities at fair value. Fair value is determined based upon the exit price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants, as determined by either the principal market or the most advantageous market. Inputs used in the valuation techniques to derive fair values are classified based on a three-level hierarchy, as follows: Level 1—Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2—Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities, quoted prices in markets with insufficient volume or infrequent transactions (less active markets), or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3—Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. The Company’s investments are in money market funds, U.S. treasury bonds, commercial paper, certificates of deposit, asset-backed securities and corporate debt securities, which are classified as Level 2 within the fair value hierarchy, and were initially valued at the transaction price and subsequently valued at each reporting date utilizing market-observable data. The market-observable data included reportable trades, benchmark yields, credit spreads, broker/dealer quotes, bids, offers, current spot rates and other industry and economic events. The fair value of these assets measured on a recurring basis was determined using the following inputs as ofDecember 31, 2019 and 2018 (in thousands):

December 31, 2019

Quoted Prices in Active Markets (Level 1)	Significant Other Observable Inputs (Level 2)	Significant Unobservable Inputs (Level 3)	Total Fair Value

Assets:

Money market funds	$—	$2,010	$—	$2,010

U.S. treasury bonds	—	116,835	—	116,835

Commercial paper	—	44,300	—	44,300

Certificates of deposit	—	24,539	—	24,539

Asset-backed securities	—	73,499	—	73,499

Corporate debt securities	—	181,079	—	181,079

Total	$—	442,262	—	442,262

Question: What does the Company's investments consist of?
Answer: money market funds, U.S. treasury bonds, commercial paper, certificates of deposit, asset-backed securities and corporate debt securities
FAIR VALUE MEASUREMENT The Company measures certain financial assets and liabilities at fair value. Fair value is determined based upon the exit price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants, as determined by either the principal market or the most advantageous market. Inputs used in the valuation techniques to derive fair values are classified based on a three-level hierarchy, as follows: Level 1—Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2—Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities, quoted prices in markets with insufficient volume or infrequent transactions (less active markets), or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3—Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. The Company’s investments are in money market funds, U.S. treasury bonds, commercial paper, certificates of deposit, asset-backed securities and corporate debt securities, which are classified as Level 2 within the fair value hierarchy, and were initially valued at the transaction price and subsequently valued at each reporting date utilizing market-observable data. The market-observable data included reportable trades, benchmark yields, credit spreads, broker/dealer quotes, bids, offers, current spot rates and other industry and economic events. The fair value of these assets measured on a recurring basis was determined using the following inputs as ofDecember 31, 2019 and 2018 (in thousands):

December 31, 2019

Quoted Prices in Active Markets (Level 1)	Significant Other Observable Inputs (Level 2)	Significant Unobservable Inputs (Level 3)	Total Fair Value

Assets:

Money market funds	$—	$2,010	$—	$2,010

U.S. treasury bonds	—	116,835	—	116,835

Commercial paper	—	44,300	—	44,300

Certificates of deposit	—	24,539	—	24,539

Asset-backed securities	—	73,499	—	73,499

Corporate debt securities	—	181,079	—	181,079

Total	$—	442,262	—	442,262

Question: What proportion of level 2 inputs is made up of money market funds? 
Answer: 0.45
FAIR VALUE MEASUREMENT The Company measures certain financial assets and liabilities at fair value. Fair value is determined based upon the exit price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants, as determined by either the principal market or the most advantageous market. Inputs used in the valuation techniques to derive fair values are classified based on a three-level hierarchy, as follows: Level 1—Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2—Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities, quoted prices in markets with insufficient volume or infrequent transactions (less active markets), or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3—Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. The Company’s investments are in money market funds, U.S. treasury bonds, commercial paper, certificates of deposit, asset-backed securities and corporate debt securities, which are classified as Level 2 within the fair value hierarchy, and were initially valued at the transaction price and subsequently valued at each reporting date utilizing market-observable data. The market-observable data included reportable trades, benchmark yields, credit spreads, broker/dealer quotes, bids, offers, current spot rates and other industry and economic events. The fair value of these assets measured on a recurring basis was determined using the following inputs as ofDecember 31, 2019 and 2018 (in thousands):

December 31, 2019

Quoted Prices in Active Markets (Level 1)	Significant Other Observable Inputs (Level 2)	Significant Unobservable Inputs (Level 3)	Total Fair Value

Assets:

Money market funds	$—	$2,010	$—	$2,010

U.S. treasury bonds	—	116,835	—	116,835

Commercial paper	—	44,300	—	44,300

Certificates of deposit	—	24,539	—	24,539

Asset-backed securities	—	73,499	—	73,499

Corporate debt securities	—	181,079	—	181,079

Total	$—	442,262	—	442,262

Question: Which component is the greatest in the total fair value?
Answer: Corporate Debt Securities
FAIR VALUE MEASUREMENT The Company measures certain financial assets and liabilities at fair value. Fair value is determined based upon the exit price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants, as determined by either the principal market or the most advantageous market. Inputs used in the valuation techniques to derive fair values are classified based on a three-level hierarchy, as follows: Level 1—Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2—Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities, quoted prices in markets with insufficient volume or infrequent transactions (less active markets), or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3—Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. The Company’s investments are in money market funds, U.S. treasury bonds, commercial paper, certificates of deposit, asset-backed securities and corporate debt securities, which are classified as Level 2 within the fair value hierarchy, and were initially valued at the transaction price and subsequently valued at each reporting date utilizing market-observable data. The market-observable data included reportable trades, benchmark yields, credit spreads, broker/dealer quotes, bids, offers, current spot rates and other industry and economic events. The fair value of these assets measured on a recurring basis was determined using the following inputs as ofDecember 31, 2019 and 2018 (in thousands):

December 31, 2019

Quoted Prices in Active Markets (Level 1)	Significant Other Observable Inputs (Level 2)	Significant Unobservable Inputs (Level 3)	Total Fair Value

Assets:

Money market funds	$—	$2,010	$—	$2,010

U.S. treasury bonds	—	116,835	—	116,835

Commercial paper	—	44,300	—	44,300

Certificates of deposit	—	24,539	—	24,539

Asset-backed securities	—	73,499	—	73,499

Corporate debt securities	—	181,079	—	181,079

Total	$—	442,262	—	442,262

Question: What proportion of Total FairValue is made up of  level 2 inputs?
Answer: 1
December 31, 2019	December 31, 2018

(In millions)	Carrying Amount	Fair Value	Carrying Amount	Fair Value

Term Loan A Facility due July 2022	$ 474.6	$ 474.6	$ —	$ —

Term Loan A Facility due July 2023(1)	223.8	223.8	222.2	222.2

6.50% Senior Notes due December 2020	—	—	424.0	440.1

4.875% Senior Notes due December 2022	421.9	450.1	421.1	421.2

5.25% Senior Notes due April 2023	422.0	454.1	421.2	424.5

4.50% Senior Notes due September 2023(1)	445.6	509.5	454.9	489.9

5.125% Senior Notes due December 2024	421.9	458.9	421.3	419.8

5.50% Senior Notes due September 2025	397.4	441.2	397.1	394.8

4.00% Senior Notes due December 2027	420.4	431.5	—	—

6.875% Senior Notes due July 2033	445.7	528.8	445.5	453.4

Other foreign borrowings(1)	12.1	12.4	98.5	99.2

Other domestic borrowings	89.0	89.0	168.4	170.0

Total debt(2)	$ 3,774.4	$ 4,073.9	$ 3,474.2	$ 3,535.1

The table below shows the carrying amounts and estimated fair values of our debt, excluding lease liabilities: (1) Includes borrowings denominated in currencies other than US Dollars. (2) At December 31, 2019, the carrying amount and estimated fair value of debt exclude lease liabilities. In addition to the table above, the Company remeasures amounts related to certain equity compensation that are carried at fair value on a recurring basis in the Consolidated Financial Statements or for which a fair value measurement was required. Refer to Note 21, “Stockholders’ Deficit,” of the Notes to Consolidated Financial Statements for share-based compensation in the Notes to Consolidated Financial Statements. Included among our non-financial assets and liabilities that are not required to be measured at fair value on a recurring basis are inventories, net property and equipment, goodwill, intangible assets and asset retirement obligations.

Question: What is included among non-financial assets and liabilities that are not required to be measured at fair value on a recurring basis?
Answer: inventories, net property and equipment, goodwill, intangible assets and asset retirement obligations.