AceSearcher/evaluation_datasets huggingface dataset:
||December 31,||
|(In millions)|2019|2018|
|Accruals not yet deductible for tax purposes|$ 17.4|$ 17.5|
|Net operating loss carryforwards|245.9|265.5|
|Foreign, federal and state credits|8.4|10.4|
|Employee benefit items|79.5|77.0|
|Capitalized expenses|32.2|8.9|
|Intangibles|21.8|—|
|Derivatives and other|47.7|38.0|
|Sub-total deferred tax assets|452.9|417.3|
|Valuation allowance|(197.6)|(218.4)|
|Total deferred tax assets|$ 255.3|$ 198.9|
|Depreciation and amortization|$ (37.0)|$ (26.8)|
|Unremitted foreign earnings|(10.0)|—|
|Intangible assets|—|(21.7)|
|Other|(0.4)|(0.4)|
|Total deferred tax liabilities|(47.4)|(48.9)|
|Net deferred tax assets|$ 207.9|$ 150.0|
 Deferred tax assets (liabilities) consist of the following: A valuation allowance has been provided based on the uncertainty of utilizing the tax benefits, mainly related to the following deferred tax assets: • $183.4 million of foreign items, primarily net operating losses; and • $7.7 million of state tax credits. For the year ended December 31, 2019, the valuation allowance decreased by $20.8 million. This is primarily driven by our Reinvent SEE initiatives and decreases in foreign tax rates. As of December 31, 2019, we have foreign net operating loss carryforwards of $899.4 million expiring in years beginning in 2020 with the majority of losses having an unlimited carryover. The state net operating loss carryforwards totaling $569.3 million expire in various amounts over 1 to 19 years.


Question: If Net deferred tax assets for 2019 was $208.3(in millions) instead, What is the percentage change of Net deferred tax assets from 2018 to 2019? (in percent)

Solution:
def solution():
    # Define variables name and value
    net_deferred_tax_assets_2019 = 208.3
    net_deferred_tax_assets_2018 = 150.0
    
    # Do math calculation to get the answer
    answer = ((net_deferred_tax_assets_2019 - net_deferred_tax_assets_2018) / net_deferred_tax_assets_2018) * 100
    
    return answer

Answer: 38.866666666666674
|FINANCIAL PERFORMANCE SUMMARY|2019  $’000|2018  $’000 RESTATED|CHANGE|
|Current assets|75,460|91,457|(18%)|
|Non-current assets|150,607|147,234|2%|
|Total assets|226,067|238,691|(5%)|
|Current liabilities|34,555|43,336|(20%)|
|Non-current liabilities|34,348|31,418|9%|
|Total liabilities|68,903|74,754|(8%)|
|Net assets|157,164|163,937|(4%)|
|Equity|157,164|163,937|(4%)|
 Statement of financial position Net assets have decreased to $157,164,000 at 30 June 2019 from $163,937,000 at 30 June 2018. Current assets have decreased from 30 June 2018 by 18% to $75,460,000. This is driven by a reduction in cash assets, a result of continued investment in technology and further investment in iMoney. The current component of the trail commission asset is $25,626,000, which increased by 16% since 30 June 2018. Non-current assets have increased from 30 June 2018 by 2% to $150,607,000 which is largely due to higher non-current trail commission asset partially offset by capital asset writeoffs and Home Loans Goodwill impairment. The non-current component of the trail commission asset is $88,452,000 which increased by 9% since 30 June 2018, mainly due to sales volume and partner mix. Current liabilities decreased from 30 June 2018 to 30 June 2019 by 20% to $34,555,000 primarily due to payments to suppliers in addition to trade related payable balances post 30 June 2018. Non-current liabilities have increased by 9% ending on $34,348,000. This relates to an increase in lease liabilities and deferred tax liabilities.


Question: What would the debts to assets ratio in 2019 be if the total liabilities in 2019 was 70,000 thousand instead?

Solution:
def solution():
    # Define variables name and value
    total_liabilities = 70000
    total_assets = 226067
    
    # Do math calculation to get the answer
    answer = total_liabilities / total_assets
    
    return answer

Answer: 0.30964271653978687
||Alan Jope CEO €'000 p.a.||Graeme Pitkethly CFO €'000 p.a.||
||2019|2020|2019|2020|
|Fixed Pay|1,450|1,508|1,103|1,136|
|Annual Bonus|2,175|2,262|1,323|1,363|
|MCIP* Match share award|2,186|2,273|1,330|1,370|
|Target Total Pay|5,811|6,043|3,756|3,869|
|Personal MCIP* Investment in|67%|67%|67%|67%|
|Unilever shares|1,457|1,516|886|913|
 Executive Director Fixed Pay increases The Committee has approved Fixed Pay increases of 4% for the CEO and 3% for the CFO, effective from 1 January 2020. This is in line with the average increase awarded to the wider Unilever workforce in 2019 of 3.6%. These increases were awarded to recognise the strong leadership of both individuals in 2019, which was Alan Jope’s first year in the CEO role and a year of transformation for Unilever generally. We also wanted to recognise Graeme Pitkethly’s seniority in his role, coming into his 5th year as CFO. When our CEO Alan Jope was appointed on 1 January 2019 he was appointed with Fixed Pay 14% below that of what the Committee proposed for his predecessor and at the lower quartile of our remuneration benchmarking peer group, despite Unilever being one of the largest companies in this peer group. This positioning was intentional, given Alan’s internal promotion on appointment. However, subject to Alan’s continuing good performance the Committee will, over time, continue to review his Fixed Pay positioning and progress this towards the market median benchmark. * MCIP at maximum (67%) investment of bonus.


Question: If the CFO target total pay increases by 10% in 2020, what will be the revised difference? (in million)

Solution:
def solution():
    # Define variables name and value
    CEO_target_total_pay = 6043
    CFO_target_total_pay = 3869
    increase_percentage = 0.1
    
    # Do math calculation to get the answer
    answer = CEO_target_total_pay - (CFO_target_total_pay * (1 + increase_percentage))
    
    return answer

Answer: 1787.0999999999995
||International|Pinnacle Foods|Corporate|Total|
|Other cost of goods sold|$—|$3.7|$—|$3.7|
|Total cost of goods sold .|—|3.7|—|3.7|
|Severance and related costs|0.7|0.6|110.8|112.1|
|Accelerated depreciation|—|—|4.7|4.7|
|Contract/lease termination .|—|0.8|0.3|1.1|
|Consulting/professional fees .|0.2|—|38.1|38.3|
|Other selling, general and administrative expenses .|0.1|—|8.2|8.3|
|Total selling, general and administrative expenses|1.0|1.4|162.1|164.5|
|Consolidated total|$1.0|$5.1|$162.1|$168.2|
 Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)  During fiscal 2019, we recognized the following pre-tax expenses for the Pinnacle Integration Restructuring Plan: Included in the above results are $163.5 million of charges that have resulted or will result in cash outflows and $4.7 million in non-cash charges.


Question: What would be the proportion of cash charges that have resulted or will result in cash outflows over total consolidated pre-tax expenses if the total consolidated pre-tax expenses were $200 million?

Solution:
def solution():
    # Define variables name and value
    cash_charges = 163.5
    total_consolidated_expenses = 200
    
    # Do math calculation to get the answer
    answer = cash_charges / total_consolidated_expenses
    
    return answer

Answer: 0.8175
||||Year Ended December 31,|
|(In thousands, unaudited)|2019|2018|2017|
|Net income (loss)|$ (19,931)|$ (50,571)|$ 65,299|
|Add (subtract):||||
|Interest expense, net of interest income|136,660|134,578|129,786|
|Income tax benefit|(3,714)|(24,127)|(124,927)|
|Depreciation and amortization|381,237|432,668|291,873|
|EBITDA|494,252|492,548|362,031|
|Adjustments to EBITDA:||||
|Other, net (1)|(8,847)|549|19,314|
|Investment distributions (2)|35,809|39,078|29,993|
|Gain on extinguishment of debt|(4,510)|—|—|
|Non-cash, stock-based compensation|6,836|5,119|2,766|
|Adjusted EBITDA|$ 523,540|$ 537,294|$ 414,104|
 Non-GAAP Measures In addition to the results reported in accordance with US GAAP, we also use certain non-GAAP measures such as EBITDA and adjusted EBITDA to evaluate operating performance and to facilitate the comparison of our historical results and trends. These financial measures are not a measure of financial performance under US GAAP and should not be considered in isolation or as a substitute for net income as a measure of performance and net cash provided by operating activities as a measure of liquidity. They are not, on their own, necessarily indicative of cash available to fund cash needs as determined in accordance with GAAP. The calculation of these non-GAAP measures may not be comparable to similarly titled measures used by other companies. Reconciliations of these non-GAAP measures to the most directly comparable financial measures presented in accordance with GAAP are provided below. EBITDA is defined as net earnings before interest expense, income taxes, and depreciation and amortization. Adjusted EBITDA is comprised of EBITDA, adjusted for certain items as permitted or required under our credit facility as described in the reconciliations below. These measures are a common measure of operating performance in the telecommunications industry and are useful, with other data, as a means to evaluate our ability to fund our estimated uses of cash. The following tables are a reconciliation of net income (loss) to adjusted EBITDA for the years ended December 31, 2019, 2018 and 2017: (1) Other, net includes the equity earnings from our investments, dividend income, income attributable to noncontrolling interests in subsidiaries, acquisition and transaction related costs including integration and severance, non-cash pension and post-retirement benefits and certain other miscellaneous items. (2) Includes all cash dividends and other cash distributions received from our investments.


Question: If the Net income (loss) in 2019 reduced to (14,047 thousand) what would be the increase/ (decrease) in Net income (loss) from 2018 to 2019? (in thousand)

Solution:
def solution():
    # Define variables name and value
    net_income_loss_2019 = -14047
    net_income_loss_2018 = -50571
    
    # Do math calculation to get the answer
    answer = net_income_loss_2019 - net_income_loss_2018
    
    return answer

Answer: 36524
||December 31,||
|(in millions, except percentages)|2019|2018|
|Total ARR|$179.5|$162.6|
|Year-over-year percentage increase|10%|20%|
|Subscription ARR|$113.9|$95.9|
|Year-over-year percentage increase|19%|32%|
|Perpetual license support ARR|$65.6|$66.7|
|Year-over-year percentage increase (decrease)|(2)%|6%|
 Annual Recurring Revenue Beginning with the fourth quarter of 2018, we began monitoring a new operating metric, total annual recurring revenue (“Total ARR”), which is defined as the annualized value of all recurring revenue contracts active at the end of a reporting period. Total ARR includes the annualized value of subscriptions (“Subscription ARR”) and the annualized value of software support contracts related to perpetual licenses (“Perpetual license support ARR”) active at the end of a reporting period and does not include revenue reported as perpetual license or professional services in our consolidated statement of operations. We are monitoring these metrics because they align with how our customers are increasingly purchasing our solutions and how we are managing our business. These ARR measures should be viewed independently of revenue, unearned revenue, and customer arrangements with termination rights as ARR is an operating metric and is not intended to be combined with or replace those items. ARR is not an indicator of future revenue and can be impacted by contract start and end dates and renewal rates. ARR metrics as of December 31, 2019 and 2018 were as follows (unaudited):


Question: What would be the percentage change in the perpetual license support ARR from 2018 to 2019, if the perpetual license support ARR for 2019 was $69 million instead? (in percent)

Solution:
def solution():
    # Define variables name and value
    perpetual_license_support_ARR_2019 = 69
    perpetual_license_support_ARR_2018 = 66.7
    
    # Do math calculation to get the answer
    answer = (perpetual_license_support_ARR_2019 - perpetual_license_support_ARR_2018) / perpetual_license_support_ARR_2018 * 100
    
    return answer

Answer: 3.4482758620689613
||2019|2018|
||£m|£m|
|Performance Share Plan|5.1|4.7|
|Employee Share Ownership Plan|1.1|1.0|
|Total expense recognised in Income Statement|6.2|5.7|
 Share-based payments Disclosures of the share-based payments offered to employees are set out below. More detail on each scheme is given in the Annual Report on Remuneration 2019 on pages 102 to 132. The charge to the Income Statement in respect of share-based payments is made up as follows:


Question: What would the change in the amount for Performance Share Plan from 2018 to 2019 be if the amount in 2019 was 5.7 million instead? (in million)

Solution:
def solution():
    # Define variables name and value
    performance_share_plan_2019 = 5.7
    performance_share_plan_2018 = 4.7
    
    # Do math calculation to get the answer
    answer = performance_share_plan_2019 - performance_share_plan_2018
    
    return answer

Answer: 1
|||Fiscal year ended January 31,||
||2019|2018|2017|
|||(in millions)||
|Interest and investment expense, net|$(52.1)|$(34.5)|$(29.7)|
|Gain (loss) on foreign currency|5.1|(3.3)|(3.3)|
|Gain (loss) on strategic investments|12.5|(16.4)|0.3|
|Other income|16.8|6.0|8.5|
|Interest and other expense, net|$(17.7)|$(48.2)|$(24.2)|
 Interest and Other Expense, Net The following table sets forth the components of interest and other expense, net: Interest and other expense, net, positively changed by $30.5 million during fiscal 2019, as compared to fiscal 2018, primarily driven by curtailment gains on our pension plans, mark-to-market gains on certain of our privately-held strategic investments, realized gains on sales of strategic investments, offset by an increase in interest expense resulting from our term loan entered into on December 17, 2018 in aggregate principal amount of $500 million and mark-to-market losses on marketable securities. Interest and other expense, net, increased $24.0 million during fiscal 2018, as compared to fiscal 2017, primarily related to increases in impairment losses on certain of our privately-held strategic investments and interest expense resulting from our June 2017 issuance of $500.0 million aggregate principal amount of 3.5% notes due June 15, 2027. Interest expense and investment income fluctuates based on average cash, marketable securities and debt balances, average maturities and interest rates. Gains and losses on foreign currency are primarily due to the impact of re-measuring foreign currency transactions and net monetary assets into the functional currency of the corresponding entity. The amount of the gain or loss on foreign currency is driven by the volume of foreign currency transactions and the foreign currency exchange rates for the year


Question: How much did net interest and investment expense increase over fiscal year ending January 31, 2019 if it was -$40 million in the prior year? (in percent)

Solution:
def solution():
    # Define variables name and value
    interest_expense_2019 = 52.1
    interest_expense_prior_year = 40
    
    # Do math calculation to get the answer
    answer = (interest_expense_2019 - interest_expense_prior_year) / interest_expense_prior_year * 100
    
    return answer

Answer: 30.250000000000004
|Year Ended December 31,|||
||2019|2018|
|(In thousands)|||
|Revenues|$6,490|$7,859|
|(Loss) from operations|$(7,488)|$(6,322)|
|(Loss) from operations as a % of revenues|(115)%|(80)%|
 Asia Pacific Asia Pacific net revenues decreased $1.4 million in 2019 compared to 2018 (see “Revenues” above). Asia Pacific expenses decreased $203,000 from 2018 to 2019. This decrease was primarily due to a $503,000 decrease of salary expense, offset partially by a $303,000 increase in member acquisition costs. Foreign currency movements relative to the U.S. dollar negatively impacted our local currency loss from our operations in Asia Pacific by approximately $136,000 for 2019. Foreign currency movements relative to the U.S. dollar positively impacted our local currency loss from our operations in Asia Pacific by approximately $127,000 for 2018.


Question: What would be the average amount of revenues in 2018 and 2019 if the value in 2019 decreased by $200 thousand? (in thousand)

Solution:
def solution():
    # Define variables name and value
    revenue_2019 = 6490
    revenue_decrease = 200
    revenue_2018 = 7859
    
    # Do math calculation to get the answer
    average_revenue = (revenue_2019 - revenue_decrease + revenue_2018) / 2
    
    return average_revenue

Answer: 7074.5
|||Year-ended 31 March 2019|Year-ended 31 March 2018|Year-ended 31 March 2017|
|||tCO2e|tCO2e|tCO2e|
|Scope 1|Combustion of natural gas and operation of owned vehicles|220.9|320.0|251.8|
|Scope 2|Electricity consumption in offices|4,487.2|4,457.3|4,681.9|
|Scope 3|Business travel (air and car)|3,260.9|5,117.4|4,510.9|
|Total||7,969.0|9,894.7|9,444.6|
|Intensity ratio|||||
|tCO2e per $M of billings||10.5|12.9|14.9|
 Greenhouse gas emissions In line with the Companies Act 2006, Sophos is required to measure and report on its Greenhouse Gas (“GHG”) emissions disclosures. These have been calculated for the year-ending 31 March 2019, in line with the Group’s financial year. The calculation of the disclosures has been performed in accordance with Greenhouse Gas Protocol Corporate Standard and using the UK government’s conversion factor guidance for the year reported. The Group’s operations that primarily release GHG includes usage of electricity and gas of owned and leased offices, business travel and usage of vehicles. The Group keeps its data capture process under review, seeking to extend the availability of direct information wherever possible. Where direct information for certain sites is not available, estimates have been developed that enable reporting for them. These estimates are revised if new or improved data is obtained. The Group will continue to build its GHG reporting capabilities. The Group’s chosen intensity ratio is ‘tonnes of CO2 equivalent per million US dollars of billings’ as it aligns with Sophos’ strategic growth ambitions. Creating an environmentally friendly HQ The Group commissioned a greening study of its global headquarters in Abingdon, Oxfordshire. The purpose of the study was to benchmark the current environmental, health and wellbeing performance of the building against current best practice and against direct and indirect competitors. The findings of the study showed that the building performance was consistent with intermediate good practice and the building management was consistent with standard good practice. The study highlighted areas of future improvement. The findings and recommendations of this report will be a key driver for developing best practice in environmental sustainability to match the growth aspirations and objectives of the Company. The Group is endeavouring to achieve the standards in environmental performance, health and wellbeing that is expected of a global technology organisation at the Group’s headquarters.


Question: What would the percentage change in the intensity ratio in 2019 from 2018 be if the ratio in 2019 was 10.0 instead? (in percent)

Solution:
def solution():
    # Define variables name and value
    intensity_ratio_2019 = 10.0
    intensity_ratio_2018 = 12.9
    
    # Do math calculation to get the answer
    answer = (intensity_ratio_2019 - intensity_ratio_2018) / intensity_ratio_2018 * 100
    
    return answer

Answer: -22.48062015503876
|||Years Ended June 30,||
|($ in millions)|2019|2018|2017|
|Unrealized gains on company owned life insurance contracts and investments held in rabbi trusts|$0.8|$1.5|$1.7|
|Interest income|0.1|0.3|0.3|
|Foreign exchange|(0.4)|(0.7)|(0.4)|
|Pension earnings, interest and deferrals|(0.1)|(2.1)|(23.8)|
|Pension curtailment|—|—|(0.5)|
|Other|0.2|0.2|1.2|
|Total other income (expense), net|$0.6|$(0.8)|$(21.5)|
 18. Other Income (Expense), Net Other income (expense), net consists of the following:


Question: What would the percentage change in interest income in 2019 from 2018 be if the amount in 2019 was $0.2 million instead? (in percent)

Solution:
def solution():
    # Define variables name and value
    interest_income_2019 = 0.2
    interest_income_2018 = 0.3

    # Do math calculation to get the answer
    percentage_change = ((interest_income_2019 - interest_income_2018) / interest_income_2018) * 100
    
    return percentage_change

Answer: -33.33333333333333
||2019|2018|
|Prepaid expenses|$137,927|$90,981|
|Prepaid income taxes .|47,811|59,319|
|Indirect tax receivables .|29,908|26,327|
|Restricted cash|13,697|19,671|
|Notes receivable (1)|23,873|5,196|
|Derivative instruments (2) .|1,199|2,364|
|Other current assets|22,040|39,203|
|Prepaid expenses and other current assets|$276,455|$243,061|
 Prepaid expenses and other current assets Prepaid expenses and other current assets consisted of the following at December 31, 2019 and 2018 (in thousands): (1) In November 2014 and February 2016, we entered into a term loan agreement and a convertible loan agreement, respectively, with Clean Energy Collective, LLC (“CEC”). Our term loan bears interest at 16% per annum, and our convertible loan bears interest at 10% per annum. In November 2018, we amended the terms of the loan agreements to (i) extend their maturity to June 2020, (ii) waive the conversion features on our convertible loan, and (iii) increase the frequency of interest payments, subject to certain conditions. In January 2019, CEC finalized certain restructuring arrangements, which resulted in a dilution of our ownership interest in CEC and the loss of our representation on the company’s board of managers. As a result of such restructuring, CEC no longer qualified to be accounted for under the equity method. As of December 31, 2019, the aggregate balance outstanding on the loans was $23.9 million and was presented within “Prepaid expenses and other current assets.” As of December 31, 2018, the aggregate balance outstanding on the loans was $22.8 million and was presented within “Notes receivable, affiliate.” (2) See Note 9. “Derivative Financial Instruments” to our consolidated financial statements for discussion of our derivative instruments.


Question: What will be the increase in prepaid expenses from 2018 to 2019 if the amount of prepaid expense in 2019 increased by 20%? (in thousand)

Solution:
def solution():
    # Define variables name and value
    prepaid_expenses_2019 = 137927
    prepaid_expenses_2018 = 90981
    increase_rate = 0.2
    
    # Do math calculation to get the answer
    increased_prepaid_expenses_2019 = prepaid_expenses_2019 * (1 + increase_rate)
    answer = increased_prepaid_expenses_2019 - prepaid_expenses_2018
    
    return answer

Answer: 74531.4
|||Fiscal years ended July 31,||
||2019|2018|2017|
|Domestic|$(1,778)|$(13,501)|$21,723|
|International|14,230|5,225|6,803|
|Income (loss) before provision for (benefit from) income taxes|$12,452|$(8,276)|$28,526|
 9. Income Taxes On December 22, 2017, the Tax Act was enacted into law, which made changes to U.S. tax law, including, but not limited to: (1) reducing the U.S. Federal corporate income tax rate from 35% to 21%; (2) requiring companies to pay a one-time transition tax on certain unrepatriated earnings of foreign subsidiaries; (3) generally eliminating U.S. Federal corporate income taxes on dividends from foreign subsidiaries; (4) capitalizing R&D expenses which are amortized over five to 15 years; and (5) other changes to how foreign and domestic earnings are taxed. The Tax Act includes a provision to tax global intangible low-taxed income (“GILTI”) of foreign subsidiaries and a base erosion anti-abuse tax (“BEAT”) measure that taxes certain payments between a U.S. corporation and its foreign subsidiaries. These provisions of the Tax Act were effective for the Company beginning August 1, 2018 and had no impact on the tax benefit for the year ended July 31, 2019. Under U.S. GAAP, the Company can make an accounting policy election to either treat taxes due on the GILTI inclusion as a current period expense or factor such amounts into its measurement of deferred taxes. The Company has elected the current period expense method. The Company has finalized its assessment of the transitional impacts of the Tax Act. In December 2018, the IRS issued proposed regulations related to the BEAT tax, which the Company is in the process of evaluating. If the proposed BEAT regulations are finalized in their current form, the impact may be material to the tax provision in the quarter of enactment. The U.S. Treasury Department, the Internal Revenue Service (“IRS”), and other standard-setting bodies will continue to interpret or issue guidance on how provisions of the Tax Act will be applied or otherwise administered. The Company continues to obtain, analyze, and interpret guidance as it is issued and will revise its estimates as additional information becomes available. Any legislative changes, including any other new or proposed U.S. Department of the Treasury regulations that have yet to be issued, may result in income tax adjustments, which could be material to our provision for income taxes and effective tax rate in the period any such changes are enacted. The Company’s income (loss) before provision for (benefit from) income taxes for the years ended July 31, 2019, 2018 and 2017 is as follows (in thousands):


Question: If Income (loss) before provision for (benefit from) income taxes in 2019 was 30,000, What would be the change in Income (loss) before provision for (benefit from) income taxes between 2017 and 2019? (in thousand)

Solution:
def solution():
    # Define variables name and value
    income_2019 = 30000
    income_2017 = 28526
    
    # Do math calculation to get the answer
    answer = income_2019 - income_2017
    
    return answer

Answer: 1474
||||CREDIT LOSS ALLOWANCES||
||Lease Receivables|Loan Receivables|Financed Service Contracts|Total|
|Allowance for credit loss as of July 28, 2018|$135|$60|$10|$205|
|Provisions (benefits)|(54)|11|27|(16)|
|Recoveries (write-offs), net|(14)|—|(28)|(42)|
|Foreign exchange and other|(21)|—|—|(21)|
|Allowance for credit loss as of July 27, 2019|$46|$71|$9|$126|
 (c) Allowance for Credit Loss Rollforward The allowances for credit loss and the related financing receivables are summarized as follows (in millions):


Question: What would be the percentage change in the total allowance for credit loss between 2018 and 2019 if the total allowance for credit loss in 2018 was $100 million instead? (in percent)

Solution:
def solution():
    # Define variables name and value
    allowance_2018 = 100
    allowance_2019 = 126

    # Do math calculation to get the answer
    answer = (allowance_2019 - allowance_2018) / allowance_2018 * 100
    
    return answer

Answer: 26
|Period|(a) Total Number of Shares (or Units) Purchased|(b) Average Price Paid per Share (or Unit)|(c) Total Number of Shares (or Units) Purchased as Part of Publicly Announced Plans or Programs|(d) Maximum Number (or Approximate Dollar Value) of Shares (or Unites) that May Yet Be Purchased Under the Plans or Programs*|
|July 1-31, 2019|293|$ 99.35|293|74,706|
|August 1 - 31, 2019|39,769|107.71|39,769|34,937|
|September 1 - 30, 2019|91|75.51|91|34,846|
|Total|40,153|$ 107.58|40,153|34,846|
 REPURCHASE OF COMPANY SHARES The Company repurchased a total of 75,113 and 74,880 shares of its common stock during fiscal 2019 and fiscal 2018, respectively, for cash totaling approximately $7.5 million and $7.7 million, respectively. All repurchased shares were recorded in treasury stock at cost. At September 2019, 34,846 shares of the Company’s common shares remained authorized for repurchase in either the open market or privately negotiated transactions, as previously approved by the Company’s Board of Directors. In October 2019, our Board of Directors renewed the repurchase authorization for up to 75,000 shares of the Company’s common stock. During the fourth quarter of fiscal 2019, the Company repurchased shares of its common stock for cash totaling approximately $4.3 million. The following table summarizes these repurchases made by or on behalf of our Company or certain affiliated purchasers of shares of our common stock for the quarterly period ended September 30, 2019: * In October 2019 and subsequent to the end of fiscal 2019, our Board of Directors authorized purchases of up to
75,000 shares of our Company’s common stock in open market or negotiated transactions. Management was
given discretion to determine the number and pricing of the shares to be purchased, as well as the timing of any
such purchases.


Question: What would be the percentage change in the shares of common stock repurchased between fiscal 2018 and 2019 if the number of shares repurchased in 2019 is increased by 5,000? (in percent)

Solution:
def solution():
    # Define variables name and value
    shares_repurchased_2018 = 74880
    shares_repurchased_2019 = 75113
    additional_shares = 5000
    
    # Do math calculation to get the answer
    new_shares_repurchased_2019 = shares_repurchased_2019 + additional_shares
    percentage_change = ((new_shares_repurchased_2019 - shares_repurchased_2018) / shares_repurchased_2018) * 100
    
    return percentage_change

Answer: 6.988514957264957
|||2019||2018|
||Shares million|£m|Shares million|£m|
|At 1 January|11.2|37.0|11.6|39.1|
|Acquisitions|0.2|0.1|0.6|0.9|
|Disposals|(1.1)|(3.5)|(1.0)|(3.0)|
|At 31 December|10.3|33.6|11.2|37.0|
 29 Employee Share Ownership Plan (ESOP) The cost of shares in intu properties plc held by the Trustee of the ESOP operated by the Company is accounted for as a deduction from equity. The purpose of the ESOP is to acquire and hold shares which will be transferred to employees in the future under the Group’s employee incentive arrangements as described in note 7 including joint ownership of shares in its role as Trustee of the Joint Share Ownership Plan. During 2019, no dividends in respect of these shares have been waived by agreement (2018: £1.6 million).


Question: What would be the percentage change in the shares from 31 December 2018 to 31 December 2019 if the amount in 2019 is now 12.0 million? (in percent)

Solution:
def solution():
    # Define variables name and value
    shares_2018 = 11.2
    shares_2019_new = 12.0
    
    # Do math calculation to get the answer
    answer = (shares_2019_new - shares_2018) / shares_2018 * 100
    
    return answer

Answer: 7.1428571428571495
||Year-ended 31 March 2019||Year-ended 31 March 2018||
||Number|WASP|Number|WASP|
|Restricted share units|000’s|£ pence|000’s|£ pence|
|Outstanding at the start of the year|14,840|316.09|15,350|215.92|
|Awarded|8,749|478.44|6,337|453.14|
|Forfeited|(1,421)|426.11|(1,421)|284.15|
|Released|(6,822)|309.77|(5,426)|218.49|
|Outstanding at the end of the year|15,346|401.27|14,840|316.09|
 Restricted Share Units The following table illustrates the number and WASP on date of award, and movements in, restricted share units (“RSUs”) and cash-based awards granted under the 2015 LTIP: RSUs and cash-based awards have a vesting period between two to five years, with no award vesting within the first 12 months of the grant.


Question: What would the change in the number of RSUs and cash-based awards outstanding at the end of the year in 2019 from 2018 be if the amount in 2019 was 15,340 thousand instead? (in thousand)

Solution:
def solution():
    # Define variables name and value
    outstanding_2019 = 15340
    outstanding_2018 = 14840
    
    # Do math calculation to get the answer
    answer = outstanding_2019 - outstanding_2018
    
    return answer

Answer: 500
||Balance as of||Adjustments from||Balance as of|
||March 31, 2018|ASC 606|ASU 2016-01|ASU 2016-16|April 1, 2018|
|ASSETS||||||
|Accounts receivable, net|$563.7|$340.1|$—|$—|$903.8|
|Inventories|$476.2|$(5.1)|$—|$—|$471.1|
|Other current assets|$119.8|$17.2|$—|$—|$137.0|
|Long-term deferred tax assets|$100.2|$(23.1)|$—|$1,579.4|$1,656.5|
|Other assets|$71.8|$—|$—|$(24.1)|$47.7|
|LIABILITIES||||||
|Accrued liabilities|$229.6|$404.2|$—|$—|$633.8|
|Deferred income on shipments to distributors|$333.8|$(333.8)|$—|$—|$—|
|Long-term deferred tax liability|$205.8|$16.8|$—|$(1.1)|$221.5|
|Other long-term liabilities|$240.9|$—|$—|$(1.7)|$239.2|
|STOCKHOLDERS' EQUITY||||||
|Accumulated other comprehensive loss|$(17.6)|$—|$(1.7)|$—|$(19.3)|
|Retained earnings|$1,397.3|$241.9|$1.7|$1,558.1|$3,199.0|
 During the three months ended June 30, 2018, the Company adopted ASU 2016-18-Statement of Cash Flows: Restricted Cash. This standard requires that the statement of cash flows explain the change during the period in total cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The standard has been applied using a retrospective transition method to each period presented. The adoption of this standard did not have a material impact on the Company's financial statements. The following table summarizes the opening balance sheet adjustments related to the adoption of the New Revenue Standard, ASU 2016-01-Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, and ASU 2016-16-Intra-Entity Transfers of Assets Other Than Inventory (in millions):


Question: What would be the percentage change in Other assets  due to the adjustments if the balance on April 1 was $90 million instead? (in percent)

Solution:
def solution():
    # Define variables name and value
    initial_balance = 71.8
    adjusted_balance = 90

    # Do math calculation to get the answer
    answer = ((adjusted_balance - initial_balance) / initial_balance) * 100

    return answer

Answer: 25.348189415041787
|||Year ended December 31,||
||2019|2018|2017|
|Cost of revenues|$8,741|$4,982|$3,735|
|Research and development|23,132|14,975|9,550|
|Sales and marketing|38,325|27,324|16,015|
|General and administrative|31,156|20,807|12,760|
|Total share-based compensation expense|$101,354|68,088|42,060|
 Note 11. Share-Based Compensation A summary of share-based compensation expense recognized in the Company’s Consolidated Statements of Operations is as follows (in thousands):


Question: What would be the percentage change in share-based compensation for sales and marketing between 2018 and 2019 if the compensation expense in 2019 is increased by 15%? (in percent)

Solution:
def solution():
    # Define variables name and value
    sbc_2019 = 31156
    sbc_2018 = 20807
    increase_percent = 0.15

    # Do math calculation to get the answer
    sbc_2019 += sbc_2019 * increase_percent
    answer = (sbc_2019 - sbc_2018) / sbc_2018 * 100

    return answer

Answer: 72.19877925698083
|||Years Ended||2019 vs. 2018|
||July 27, 2019|July 28, 2018|July 29, 2017|Variance in Dollars|
|Gains (losses) on investments, net:|||||
|Available-for-sale debt investments|$(13)|$(242)|$(42)|$229|
|Marketable equity investments|(3)|529|(45)|(532)|
|Non-marketable equity and other investments|6|11|(46)|(5)|
|Net gains (losses) on investments|(10)|298|(133)|(308)|
|Other gains (losses), net|(87)|(133)|(30)|46|
|Other income (loss), net|$(97)|$165|$(163)|$(262)|
 Other Income (Loss), Net The components of other income (loss), net, are summarized as follows (in millions): The total change in net gains (losses) on available-for-sale debt investments was primarily attributable to lower realized losses as a result of market conditions, and the timing of sales of these investments. The total change in net gains (losses) on marketable equity investments was attributable to market value fluctuations and the timing of recognition of gains and losses. The change in net gains (losses) on non-marketable equity and other investments was primarily due to lower realized gains, partially offset by higher unrealized gains. The change in other gains (losses), net was primarily driven by higher donation expense in the prior year.


Question: What would be the change in Non-marketable equity and other investments between 2017 and 2018 if Non-marketable equity and other investments in 2018 was $20 million instead? (in million)

Solution:
def solution():
    # Define variables name and value
    non_marketable_equity_2018 = 20
    non_marketable_equity_2017 = -46
    
    # Do math calculation to get the answer
    answer = non_marketable_equity_2018 - non_marketable_equity_2017
    
    return answer

Answer: 66
|(in millions, except per share data)|2019|2018|2017|
|Revenues|$1,177.2|$1,114.0|$1,051.6|
|Adjusted Revenues(1)|$1,177.7|$1,116.5|$1,056.1|
|Earnings before equity in losses of unconsolidated affiliates|$182.8|$168.5|$254.2|
|Net earnings(2)|$108.8|$168.5|$254.2|
|Net earnings margin|9.2%|15.1%|24.2%|
|Net earnings attributable to Black Knight|$108.8|$168.5|$182.3|
|Net earnings attributable to Black Knight, per diluted share|$0.73|$1.14|$1.47|
|Adjusted Net Earnings(1)|$295.4|$277.9|$209.6|
|Adjusted EPS(1)|$1.99|$1.87|$1.38|
|Adjusted EBITDA(1)|$583.4|$542.5|$505.8|
|Adjusted EBITDA Margin(1)|49.5%|48.6%|47.9%|
 (1) For a description and reconciliation of non-GAAP financial measures presented in this document, please see the Non-GAAP Financial Measures page, or visit the Black Knight Investor Relations website at https://investor.blackknightinc.com. (2) In 2019, the effect of our indirect investment in The Dun and Bradstreet Corporation was a reduction of Net earnings of $73.9 million primarily due to the effect of its purchase accounting adjustments, restructuring charges and other non-operating charges. In 2017, Net earnings includes a one-time, non-cash net tax benefit of $110.9 million related to the revaluation of our deferred income tax assets and liabilities as a result of the Tax Cuts and Jobs Act of 2017 (the “Tax Reform Act”).


Question: What would be the percentage change in revenues between 2018 and 2019 if revenues in 2019 was $2,000 million instead? (in percent)

Solution:
def solution():
    # Define variables name and value
    revenues_2019 = 2000
    revenues_2018 = 1114.0
    
    # Do math calculation to get the answer
    answer = (revenues_2019 - revenues_2018) / revenues_2018 * 100
    
    return answer

Answer: 79.53321364452424
|||Years Ended September 30,||
||2019|2018|2017|
|||(in thousands)||
|United States|$ (535)|$ (51,049)|$ (70,566)|
|Foreign|52,881|65,935|59,484|
|Total|$ 52,346|$ 14,886|$ (11,082)|
 NOTE 13—INCOME TAXES On December 22, 2017, the U.S. government enacted the Tax Act, which includes provisions for Global Intangible Low-Tax Income (GILTI) under which taxes on foreign income are imposed on the excess of a deemed return on tangible assets of foreign subsidiaries. Consistent with accounting guidance, we have elected to account for the tax on GILTI as a period cost and thus have not adjusted any net deferred tax assets of our foreign subsidiaries in connection with the Tax Act. Due to the complexity of the Tax Act, the Securities and Exchange Commission issued guidance in SAB 118 which clarified the accounting for income taxes under ASC 740 if certain information was not yet available, prepared or analyzed in reasonable detail to complete the accounting for income tax effects of the Tax Act. SAB 118 provided for a measurement period of up to one year after the enactment of the Tax Act, during which time the required analyses and accounting must be completed. During fiscal year 2018, we recorded provisional amounts for the income tax effects of the changes in tax law and tax rates, as reasonable estimates were determined by management during this period. These amounts did not change in fiscal year 2019. The SAB 118 measurement period ended on December 22, 2018. Although we no longer consider these amounts to be provisional, the determination of the Tax Act’s income tax effects may change following future legislation or further interpretation of the Tax Act based on the publication of recently proposed U.S. Treasury regulations and guidance from the Internal Revenue Service and state tax authorities. Income (loss) from continuing operations before income taxes includes the following components (in thousands):


Question: What would the change in the amount under Foreign in 2019 from 2018 be if the amount in 2019 was $55,000 thousand instead? (in thousand)

Solution:
def solution():
    # Define variables name and value
    foreign_2019 = 55000
    foreign_2018 = 65935
    
    # Do math calculation to get the answer
    answer = foreign_2019 - foreign_2018
    
    return answer

Answer: -10935
|||Year Ended||
||April 26, 2019|April 27, 2018|April 28, 2017|
|Intrinsic value of exercises|$ 31|$ 37|$ 26|
|Proceeds received from exercises|$ 25|$ 88|$ 60|
|Fair value of options vested|$ 2|$ 8|$ 15|
 Stock Options Additional information related to our stock options is summarized below (in millions):


Question: What would be the change in Intrinsic value of exercises between 2017 and 2018 if the Intrinsic value of exercises in 2017 was $30 million instead? (in million)

Solution:
def solution():
    # Define variables name and value
    intrinsic_value_2018 = 37
    intrinsic_value_2017 = 30
    
    # Do math calculation to get the answer
    answer = intrinsic_value_2018 - intrinsic_value_2017
    
    return answer

Answer: 7
||June 30,||
|($ in millions)|2019|2018|
|Land|$35.6|$34.8|
|Buildings and building equipment|512.9|500.0|
|Machinery and equipment|2,183.6|2,129.0|
|Construction in progress|150.7|83.6|
|Total at cost|2,882.8|2,747.4|
|Less: accumulated depreciation and amortization|1,516.6|1,434.0|
|Total property, plant, and equipment|$1,366.2|$1,313.4|
 7. Property, Plant and Equipment Property, plant and equipment consisted of the following components at June 30, 2019 and 2018:


Question: What would the percentage change in Buildings and building equipment in 2019 from 2018 be if the amount in 2019 was $510.0 million instead? (in percent)

Solution:
def solution():
    # Define variables name and value
    buildings_2019 = 510.0
    buildings_2018 = 500.0
    
    # Do math calculation to get the answer
    answer = (buildings_2019 - buildings_2018) / buildings_2018 * 100
    
    return answer

Answer: 2
||2019|2018|
||$ million|$ million|
|Cash at bank|103.9|57.7|
|Short-term bank deposits|79.3|63.9|
||183.2|121.6|
 22. Cash and cash equivalents Cash at bank earns interest at floating interest rates. Of the total cash and cash equivalents balance, $79.3 million (2018 $63.9 million) is callable at notice of three months or less at the date of investment. Short-term bank deposits are made for varying periods of between one day and three months depending on the cash requirements of the Group and earn interest at the short-term deposit rates appropriate for the term of the deposit and currency. At the end of 2019, the currency split of cash and cash equivalents was US Dollar 78 per cent (2018 83 per cent), Sterling 11 per cent (2018 8 per cent) and other currencies 11 per cent (2018 9 per cent). For the purposes of the cash flow statement, cash and cash equivalents comprise the above amounts.


Question: What would the percentage change in the cash at bank be if the amount in 2019 was $100.0 million instead? (in percent)

Solution:
def solution():
    # Define variables name and value
    cash_at_bank_2019 = 100.0
    cash_at_bank_2018 = 57.7
    
    # Do math calculation to get the answer
    answer = (cash_at_bank_2019 - cash_at_bank_2018) / cash_at_bank_2018 * 100
    
    return answer

Answer: 73.31022530329288