AceSearcher/evaluation_datasets huggingface dataset:
||Number of Shares|Weighted-Average Exercise Price Per Share|Weighted-Average Remaining Contractual Life (In Years)|Aggregate Intrinsic Value|
|Outstanding as of August 30, 2018|18|$23.38|||
|Granted|—|44.30|||
|Exercised|(5)|17.50|||
|Canceled or expired|(1)|22.60|||
|Outstanding as of August 29, 2019|12|25.94|4.3|$220|
|Exercisable as of August 29, 2019|7|$25.37|3.7|$143|
|Unvested as of August 29, 2019|5|26.94|5.5|77|
 Stock Options Our stock options are generally exercisable in increments of either one-fourth or one-third per year beginning one year from the date of grant. Stock options issued after February 2014 expire eight years from the date of grant. Options issued prior to February 2014 expire six years from the date of grant. Option activity for 2019 is summarized as follows: The total intrinsic value was $108 million, $446 million, and $198 million for options exercised in 2019, 2018, and 2017, respectively.


Question: What would be the price of outstanding shares as of August 29, 2019, if the Weighted-Average Exercise Price Per Share is $27?

Solution:
def solution():
    # Define variables name and value
    num_outstanding_shares = 12
    new_weighted_avg_exercise_price = 27
    
    # Do math calculation to get the answer
    answer = num_outstanding_shares * new_weighted_avg_exercise_price
    
    return answer

Answer: 324
||December 31, 2019|December 31, 2018|
||(in thousands)||
|Cash, cash equivalents and marketable securities|$2,455,194|$1,969,670|
|Total assets|3,489,479|2,254,785|
|Total liabilities|473,745|164,017|
|Total non-current liabilities|157,363|25,329|
 Key Balance Sheet Information Total assets increased $1,234.7 million as at December 31, 2019 compared to December 31, 2018, principally due to a $485.5 million increase in cash, cash equivalents and marketable securities mainly as a result of the public offering in September 2019, which resulted in net proceeds of $688.0 million. Business acquisitions during the year, largely due to the acquisition of 6RS, further impacted total assets through an increase in goodwill of $273.8 million, a $141.2 million increase in intangible assets and a resulting decrease in cash due to the consideration paid. The remainder of the increase is due to: the adoption of the new lease accounting standard, further discussed in the "Critical Accounting Policies and Estimates" section below, which resulted in the addition of right-of-use assets totaling $134.8 million as at December 31, 2019; a $58.3 million increase in merchant cash advances and loans receivable; a $49.8 million increase in property and equipment, largely related to leaseholds for our offices; a $49.2 million increase in trade and other receivables largely due to an increase in indirect taxes receivable, unbilled revenue related to subscription fees for Plus merchants, transaction fees and shipping charges; and a $19.4 million increase in deferred tax assets. Total liabilities increased by $309.7 million, principally as a result of the adoption of the new leasing standard, which resulted in $126.8 million of additional lease liabilities related to obtaining right-of-use assets. Accounts payable and accrued liabilities increased by $84.2 million, which was due to an increase in indirect taxes payable, payroll liabilities, and payment processing and interchange fees, partly offset by a decrease in foreign exchange forward contract liabilities. The increase was also due to income taxes payable of $69.4 million driven largely by the one-time capital gain recognized in the period. Deferred tax liabilities increased by $7.6 million, due to the acquisition of 6RS. The growth in sales of our subscription solutions offering, along with the acquisition of 6RS, resulted in an increase of deferred revenue of $21.6 million.


Question: What would be the average total liabilities for 2018 and 2019 if 2018 year end's total liabilities was $175,000 thousands? (in thousand)

Solution:
def solution():
    # Define variables
    total_liabilities_2019 = 473745
    total_liabilities_2018 = 175000
    
    # Calculate the average total liabilities for 2018 and 2019
    answer = (total_liabilities_2019 + total_liabilities_2018) / 2
    
    return answer

Answer: 324372.5
||March 31,||
|(amounts in thousands)|2019|2018|
|Accounts receivable:|||
|Trade|$176,715|$166,459|
|Allowance for doubtful accounts reserve|(1,206)|(1,210)|
|Ship-from-stock and debit (“SFSD”) reserve|(18,862)|(17,362)|
|Returns reserves (1)|(964)|(131)|
|Rebates reserves|(967)|(446)|
|Price protection reserves|(657)|(420)|
|Other|—|(329)|
|Accounts receivable, net (1)|$154,059|$146,561|
 Note 13: Supplemental Balance Sheets and Statements of Operations Detail (1) Fiscal year ended March 31, 2018 adjusted due to the adoption of ASC 606.


Question: What would be the percentage change in the amount of trade between 2018 and 2019 if the amount of trade in 2019 was $200,000 thousand instead? (in percent)

Solution:
def solution():
    # Define variables name and value
    trade_2019 = 200000
    trade_2018 = 166459

    # Do math calculation to get the answer
    answer = (trade_2019 - trade_2018) / trade_2018 * 100

    return answer

Answer: 20.149706534341792
||Years Ended December 31,||Change||
||2019|2018|$|%|
|||(dollars in thousands)|||
|Research and development|$17,845|$22,450|$(4,605)|(21)%|
|Percent of revenues, net|36%|38%|||
 Research and Development Research and development expenses in 2019 decreased by $4.6 million, or 21%, as compared to 2018. The decrease was primarily due to a reduction in the number of full-time research and development personnel, resulting in a decrease of $3.1 million in compensation expense and $0.6 million in allocated facilities and information technology costs as compared to 2018. We did not incur restructuring costs in 2019, as compared to 2018 when $0.1 million was incurred as part of the 2018 Restructuring Plan (refer to Note 4 of the accompanying consolidated financial statements). Finally, the decrease was further driven by lower professional fees of $0.6 million, as we reduced the number of research and development contractors as compared to 2018.


Question: What would be the total research and development expenses in 2018 and 2019 if the value of the 2019 expenses is decreased by 10%? (in thousand)

Solution:
def solution():
    # Define variables name and value
    RnD_2019 = 17845
    RnD_2018 = 22450
    decrease_percentage = 0.1

    # Do math calculation to get the answer
    RnD_2019_reduced = RnD_2019 * (1 - decrease_percentage)
    answer = RnD_2018 + RnD_2019_reduced
    
    return answer

Answer: 38510.5
||At December 31,||
||2019|2018|
|Cash|$437|$268|
|Foreign government treasury bills|37|32|
|Money market funds|5,320|3,925|
|Cash and cash equivalents|$5,794|$4,225|
 4. Cash and Cash Equivalents The following table summarizes the components of our cash and cash equivalents (amounts in millions):


Question: What was the percentage change in cash and cash equivalents between 2018 and 2019 if the amount of cash and cash equivalents in 2019 was $7,000 million instead? (in percent)

Solution:
def solution():
    # Define variables name and value
    cash_2018 = 4225
    cash_2019 = 7000
    
    # Do math calculation to get the answer
    answer = ((cash_2019-cash_2018)/cash_2018) * 100
    
    return answer

Answer: 65.68047337278107
||2019|2018|2017|
|Statements of Operations:||||
|Revenue|$10,310|$12,629|$12,149|
|Cost of revenue|4,405|6,295|6,627|
|Gross profit|5,905|6,334|5,522|
|Operating expenses:||||
|Research and development|12,350|9,948|9,572|
|Selling, general and administrative|8,918|9,982|9,900|
|Loss from operations|(15,363)|(13,596)|(13,950)|
|Interest expense|(350)|(108)|(115)|
|Interest income and other expense, net|189|77|21|
|Loss before income taxes|(15,524)|(13,627)|(14,044)|
|(Benefit from) Provision for income taxes|(80)|152|87|
|Net loss|$(15,444)|$(13,779)|$(14,131)|
|Net loss per share: (1)||||
|Basic and diluted|$(2.02)|$(2.16)|$(2.56)|
|Weighted average shares:||||
|Basic and diluted|7,663|6,365|5,521|
 Note: Net loss equals to comprehensive loss for all years presented. (1) Net loss per share and weighted average shares, basic and diluted are adjusted to reflect 1-for-14 reverse stock split effected on December 23, 2019. The accompanying notes form an integral part of these Consolidated Financial Statements. CONSOLIDATED STATEMENTS OF OPERATIONS (in thousands, except per share amounts)


Question: What would be the percentage change in revenue between 2018 and 2019 if the revenue in 2019 is increased by $5,000 thousand? (in percent)

Solution:
def solution():
    # Define variables name and value
    revenue_2019 = 10310
    revenue_2018 = 12629
    increase_amount = 5000
    
    # Do math calculation to get the answer
    new_revenue_2019 = revenue_2019 + increase_amount
    percentage_change = ((new_revenue_2019 - revenue_2018) / revenue_2018) * 100
    
    return percentage_change

Answer: 21.228917570670678
||CHAIR||MEMBER||
||F19 FEE|F20 FEE|F19 FEE|F20 FEE|
|BOARD AND COMMITTEE FEES ($)|INCL. SUPER|INCL. SUPER|INCL. SUPER|INCL. SUPER|
|Board|$790,531|$790,531|$254,990|$254,990|
|Audit, Risk Management and Compliance Committee|$65,000|$65,000|$32,500|$32,500|
|People Performance Committee|$54,525|$65,000|$27,265|$32,500|
|Sustainability Committee|$45,000|$65,000|$22,500|$32,500|
|Nomination Committee|Nil|Nil|Nil|Nil|
 Non‐executive Director fees are paid from an aggregate annual fee pool of $4,000,000, as approved by shareholders at the AGM on 18 November 2010. Total board and committee fees paid during F19 were $2,859,903 (refer to section 5.1). Non‐executive Directors do not receive variable pay and no Directors’ fees are paid to Executive Directors. In recognition of the equal importance and workload of all of the Board’s Committees, the Board reviewed Non‐executive Director fees and determined to increase Chair and Member fees for the People Performance Committee and Sustainability Committee as detailed in the table below, effective 1 July 2019. The table below provides a summary of F19 and F20 Board and Committee fees:


Question: What is the nominal difference for the fees paid in F19 and F20 to a member in the board if the fees paid in F20 is $300,000?

Solution:
def solution():
    # Define variables name and value
    f20_fee = 300000
    f19_fee = 254990
    
    # Do math calculation to get the answer
    answer = f20_fee - f19_fee
    
    return answer

Answer: 45010
|Year ended December 31,||||
|(dollars in millions)|2019|2018|2017|
|Entertainment and Communications||||
|Products and services transferred at a point in time|$31.7|$25.3|$20.6|
|Products and services transferred over time|942.4|805.8|664.3|
|Intersegment revenue|21.6|22.3|21.2|
|Total Entertainment and Communications|995.7|853.4|706.1|
|IT Services and Hardware||||
|Products and services transferred at a point in time|138.7|142.9|80.8|
|Products and services transferred over time|423.9|404.2|300.0|
|Intersegment revenue|4.8|3.8|4.3|
|Total IT Services and Hardware|567.4|550.9|385.1|
|Total Revenue||||
|Total products and services transferred at a point in time|170.4|168.2|101.4|
|Total products and services transferred over time|1,366.3|1210.0|964.3|
|Total revenue|$1,536.7|$1,378.2|$1,065.7|
 In the first quarter of 2019, the Company determined that certain revenue in the IT Services and Hardware segment associated with nonrecurring projects is better aligned with Infrastructure Solutions, rather than Consulting, where it was previously reported.  As a result, the Company reclassed revenue of $26.6 million and $12.3 million from Consulting to Infrastructure Solutions for the twelve months ended December 31, 2018 and 2017, respectively.  This reclassification of revenue had no impact on the Consolidated Statements of Operations The following table presents revenues disaggregated by contract type


Question: What is the total IT services and hardware between 2017 to 2019 if the 2017 is half its current value? (in million)

Solution:
def solution():
    # Define variables name and value
    IT_services_hardware_2019 = 567.4
    IT_services_hardware_2018 = 550.9
    IT_services_hardware_2017 = 385.1
    
    # Do math calculation to get the answer
    answer = IT_services_hardware_2019 + IT_services_hardware_2018 + (IT_services_hardware_2017 / 2)
    
    return answer

Answer: 1310.85
||Amortized Cost|Unrealized Gains|Unrealized Losses|Fair Value|
|Current assets:|||||
|Cash|$67,818|$—|$—|$67,818|
|Cash equivalents:|||||
|Money market funds|126,075|—|—|126,075|
|Corporate bonds|1,000|—|—|1,000|
|Agency bonds|6,485|1|—|6,486|
|Commercial paper|9,609|—|(1)|9,608|
|Certificates of deposit|171|—|—|171|
|US treasury securities|4,749|—|—|4,749|
|Total cash equivalents|148,089|1|(1)|148,089|
|Total cash and cash equivalents|215,907|1|(1)|215,907|
|Short-term investments:|||||
|Corporate bonds|103,130|110|(7)|103,233|
|Agency bonds|3,966|2|—|3,968|
|US treasury securities|50,703|62|(1)|50,764|
|Commercial paper|23,827|1|—|23,828|
|Certificates of deposit|3,936|2|(1)|3,937|
|Asset-backed securities|15,837|12|—|15,849|
|Total short-term investments|201,399|189|(9)|201,579|
|Long-term investments:|||||
|Corporate bonds|19,407|12|(4)|19,415|
|US treasury securities|19,300|25|—|19,325|
|Asset-backed securities|11,693|10|(1)|11,702|
|Strategic investments|9,750|—|—|9,750|
|Total long-term investments|$60,150|$47|$(5)|$60,192|
 5. INVESTMENTS Investments in Marketable Securities The Company’s investments in available-for-sale marketable securities are made pursuant to its investment policy, which has established guidelines relative to the diversification of the Company’s investments and their maturities, with the principal objective of capital preservation and maintaining liquidity sufficient to meet cash flow requirements. The following is a summary of investments, including those that meet the definition of a cash equivalent, as of December 31, 2019 (in thousands):


Question: What percentage of total unrealised gains for short-term investments would consist of US treasury securities if total unrealised gains for short-term investments were 200 thousands instead without change to unrealised gains in US treasury securities? (in percent)

Solution:
def solution():
    # Define variables name and value
    unrealized_gains_us_treasury_securities = 62
    total_unrealized_gains_short_term_investments = 200
    
    # Do math calculation to get the answer
    answer = (unrealized_gains_us_treasury_securities / total_unrealized_gains_short_term_investments) * 100
    
    return answer

Answer: 31
|||Fiscal Year Ended||
||December 27, 2019 |December 28, 2018 |December 29, 2017|
|Net income per share:||||
|Basic|$0.82|$0.71|$0.55|
|Diluted|$0.81|$0.70|$0.54|
|Weighted average common shares:||||
|Basic|29,532,342|28,703,265|26,118,482|
|Diluted|30,073,338|29,678,919|27,424,526|
 Note 3 – Net Income per Share The following table sets forth the computation of basic and diluted earnings per share:


Question: What would be the change in net income per diluted share between 2018 and 2019 if the value in 2019 was $0.75 instead?

Solution:
def solution():
    # Define variables name and value
    net_income_per_diluted_share_2019 = 0.75
    net_income_per_diluted_share_2018 = 0.70
    
    # Do math calculation to get the answer
    answer = net_income_per_diluted_share_2019 - net_income_per_diluted_share_2018
    
    return answer

Answer: 0.050000000000000044
|||Year Ended December 31,||
||2019|2018|2017|
||$|$|$|
|Realized gains (losses) on maturity and/or partial termination of cross currency swap|—|(42,271)|(25,733)|
|Realized losses|(5,062)|(6,533)|(18,494)|
|Unrealized (losses) gains|(13,239)|21,240|82,668|
|Total realized and unrealized (losses) gains on cross currency swaps|(18,301)|(27,564)|38,441|
 Realized and unrealized losses of the cross currency swaps are recognized in earnings and reported in foreign exchange (loss) gain in the consolidated statements of loss. The effect of the gains (losses) on cross currency swaps on the consolidated statements of loss is as follows: The Company is exposed to credit loss to the extent the fair value represents an asset in the event of non-performance by the counterparties to the foreign currency forward contracts, and cross currency and interest rate swap agreements; however, the Company does not anticipate non-performance by any of the counterparties. In order to minimize counterparty risk, the Company only enters into derivative transactions with counterparties that are rated A- or better by Standard & Poor’s or A3 or better by Moody’s at the time of the transaction. In addition, to the extent possible and practical, interest rate swaps are entered into with different counterparties to reduce concentration risk. (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)


Question: If Realized gains (losses) on maturity and/or partial termination of cross currency swap in 2019 was -50,000 thousands, what would be the change from 2018 to 2019? (in thousand)

Solution:
def solution():
    # Define variables name and value
    realized_gains_losses_2019 = -50000
    realized_gains_losses_2018 = -42271
    
    # Do math calculation to get the answer
    answer = realized_gains_losses_2019 - realized_gains_losses_2018
    
    return answer

Answer: -7729
||2019|2018|
||€m|€m|
|Cash at bank and in hand|2,434|2,197|
|Repurchase agreements and bank deposits|2,196|–|
|Money market funds1|9,007|2,477|
|Cash and cash equivalents as presented in the statement of financial position|13,637|4,674|
|Bank overdrafts|(32)|(7)|
|Cash and cash equivalents of discontinued operations|–|727|
|Cash and cash equivalents as presented in the statement of cash flows|13,605|5,394|
 19. Cash and cash equivalents The majority of the Group’s cash is held in bank deposits or money market funds which have a maturity of three months or less to enable us to meet our short-term liquidity requirements. Accounting policies Cash and cash equivalents comprise cash in hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value. Assets in money market funds, whose contractual cash flows do not represent solely payments of interest and principal, are measured at fair value with gains and losses arising from changes in fair value included in net profit or loss for the period. All other cash and cash equivalents are measured at amortised cost. Note: 1 Items are measured at fair value and the valuation basis is level 1 classification, which comprises financial instruments where fair value is determined by unadjusted quoted prices in active markets. The carrying amount of balances at amortised cost approximates their fair value. Cash and cash equivalents of €1,381 million (2018: €1,449 million) are held in countries with restrictions on remittances but where the balances could be used to repay subsidiaries’ third party liabilities.


Question: What would be the average money market funds if 2018 money market funds was 3,000 €m? (in million)

Solution:
def solution():
    # Define variables name and value
    money_market_funds_2019 = 9007
    money_market_funds_2018 = 3000
    
    # Do math calculation to get the answer
    answer = (money_market_funds_2019 + money_market_funds_2018) / 2
    
    return answer

Answer: 6003.5
|($ in millions)||||
||2019|2018|2017|
|Balance at January 1|$6,759|$ 7,031|$3,740|
|Additions based on tax positions related to the current year|816|394|3,029|
|Additions for tax positions of prior years|779|1,201|803|
|Reductions for tax positions of prior years (including impacts due to a lapse of statute)|(922)|(1,686)|(367)|
|Settlements|(286)|(181)|(174)|
|Balance at December 31|$7,146|$ 6,759|$7,031|
 The amount of unrecognized tax benefits at December 31, 2019 increased by $387 million in 2019 to $7,146 million. A reconciliation of the beginning and ending amount of unrecognized tax benefits was as follows: The additions to unrecognized tax benefits related to the current and prior years were primarily attributable to U.S. federal and state tax matters, as well as non-U.S. tax matters, including transfer pricing, credits and incentives. The settlements and reductions to unrecognized tax benefits for tax positions of prior years were primarily attributable to U.S. federal and state tax matters, non-U.S. audits and impacts due to lapse of statute of limitations. The unrecognized tax benefits at December 31, 2019 of $7,146 million can be reduced by $584 million associated with timing adjustments, U.S. tax credits, potential transfer pricing adjustments and state income taxes. The net amount of $6,562 million, if recognized, would favorably affect the company’s effective tax rate. The net amounts at December 31, 2018 and 2017 were $6,041 million and $6,064 million, respectively.


Question: If the Balance at January 1 in 2019 increases to 7,871, what is the revised average? (in million)

Solution:
def solution():
    # Define variables name and value
    balance_jan_1_2019 = 7871
    balance_jan_1_2018 = 7031
    balance_jan_1_2017 = 3740

    # Do math calculation to get the answer
    answer = (balance_jan_1_2019 + balance_jan_1_2018 + balance_jan_1_2017) / 3

    return answer

Answer: 6214
||Years Ended December 31,||
||2019|2018|
|Sales|$  —|$  —|
|Cost of sales|(901)|(88)|
|Total operating expense|1,022|96|
|Operating income (loss) from discontinued operations|(121)|(8)|
|Other income (expense)|10,895|(24)|
|Income (loss) from discontinued operations before income taxes|10,774|(32)|
|Provision (benefit) for income taxes|2,294|6|
|Income (loss) from discontinued operations, net of income taxes|$ 8,480|$  (38)|
 Discontinued Operations In December 2015, we completed the wind down of engineering, manufacturing and sales of our solar inverter product line (the "inverter business"). Accordingly, the results of our inverter business have been reflected as “Income (loss) from discontinued operations, net of income taxes” on our Consolidated Statements of Operations for all periods presented herein. The effect of our sales of the remaining extended inverter warranties to our customers continues to be reflected in deferred revenue in our Consolidated Balance Sheets. Deferred revenue for extended inverter warranties and the associated costs of warranty service will be reflected in Sales and Cost of goods sold, respectively, from continuing operations in future periods in our Consolidated Statement of Operations, as the deferred revenue is earned and the associated services are rendered. Extended warranties related to the inverter product line are no longer offered. In May 2019, we divested our grid-tied central solar inverter repair and service operation. In conjunction with the divesture, the initial product warranty for the previously sold grid-tied central solar inverters was transferred to the buyer. Accordingly, a gain of $8.6 million net of tax expense of $2.4 million was recognized in Other income (expense) and Provision (benefit) for income taxes, respectively, in our discontinued operations for the year December 31, 2019. Operating income from discontinued operations for the year ended December 31, 2019 and 2018, also includes the impacts of changes in our estimated product warranty liability, the recovery of accounts receivable and foreign exchange gain or (losses). Income (loss) from discontinued operations, net of income taxes (in thousands):


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

Solution:
def solution():
    # Define variables name and value
    total_operating_expense_2019 = 2000
    total_operating_expense_2018 = 96
    
    # Do math calculation to get the answer
    answer = (total_operating_expense_2019 - total_operating_expense_2018) / total_operating_expense_2018 * 100
    
    return answer

Answer: 1983.3333333333333
||December 31, 2019|December 31, 2018|
||$|$|
|Deferred revenues and gains (note 2)|28,612|31,324|
|Guarantee liabilities|10,113|9,434|
|Asset retirement obligation|31,068|27,759|
|Pension liabilities|7,238|4,847|
|In-process revenue contracts|11,866|17,800|
|Derivative liabilities (note 16)|51,914|56,352|
|Unrecognized tax benefits (note 22)|62,958|40,556|
|Office lease liability – long-term (note 1)|10,254|—|
|Other|2,325|1,325|
||216,348|189,397|
 Other Long-Term Liabilities In-Process Revenue Contracts As part of the Company’s previous acquisition of FPSO units from Petrojarl ASA (subsequently renamed Teekay Petrojarl AS, or Teekay Petrojarl), the Company assumed a certain FPSO contract with terms that were less favorable than the then prevailing market terms. At the time of the acquisition, the Company recognized a liability based on the estimated fair value of this contract and service obligation. The Company is amortizing the remaining liability over the estimated remaining term of its associated contract on a weighted basis, based on the projected revenue to be earned under the contract. Amortization of in-process revenue contracts for the year ended December 31, 2019 was $5.9 million (2018 – $14.5 million, 2017 – $27.2 million), which is included in revenues on the consolidated statements of loss. Amortization of in-process revenue contracts following 2019 is expected to be $5.9 million (2020), $5.9 million (2021) and $5.9 million (2022). (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)


Question: If the Guarantee liabilities in December 31, 2019 reduced to 8,137 thousand, what would be the revised change between 2018 and 2019? (in thousand)

Solution:
def solution():
    # Define variables name and value
    guarantee_liabilities_2019 = 8137
    guarantee_liabilities_2018 = 9434
    
    # Do math calculation to get the answer
    answer = guarantee_liabilities_2019 - guarantee_liabilities_2018
    
    return answer

Answer: -1297
|||Years Ended September 30,||
||2019|2018|2017|
|||(in thousands)||
|Tax expense at U.S. statutory rate|$ 10,992|$  3,124|$  (3,877)|
|State income taxes, net of federal tax effect|1,416|(237)|(923)|
|Nondeductible expenses|1,720|1,186|(185)|
|Change in reserve for tax contingencies|(1,468)|(1,047)|(4,435)|
|Change in deferred tax asset valuation allowance|(10,007)|8,784|17,374|
|Foreign rate differential (1)|2,149|5,684|9,912|
|Tax credits|(4,767)|(2,656)|(3,459)|
|Impact of U.S. Tax Reform|—|(7,053)|—|
|Global Intangible Low-Tax Income|8,182|—|—|
|Stock Based Compensation|(448)|59|16|
|Non-controlling interest in equity arrangements|1,802|99|—|
|Other|1,469|(850)|235|
|Provision for income taxes|$  11,040|$  7,093|$  14,658|
 The reconciliation of income tax computed at the U.S. federal statutory tax rate to income tax expense is as follows: (1) In 2018, we recorded $3.5 million of tax expense related to foreign earnings which were not permanently reinvested prior to the enactment of the U.S. Tax Act. After enactment, certain foreign earnings are taxed at higher statutory rates than the U.S. which results in $2.1 million of incremental tax expense in 2019. In 2017, we provided for deferred taxes on all cumulative unremitted foreign earnings, as the earnings were no longer considered permanently reinvested resulting in a charge of $9.5 million.


Question: What would the percentage change in nondeductible expenses in 2019 from 2018 be if the amount in 2019 was $1,700 thousand instead? (in percent)

Solution:
def solution():
    # Define variables name and value
    nondeductible_expenses_2019 = 1700
    nondeductible_expenses_2018 = 1186
    
    # Do math calculation to get the answer
    answer = (nondeductible_expenses_2019 - nondeductible_expenses_2018) / nondeductible_expenses_2018 * 100
    
    return answer

Answer: 43.3389544688027
||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: If the total prepaid expenses and other current assets in 2018 increased by 500 thousand, what will be the percentage change in total prepaid expenses and other current assets from 2018 to 2019? (in percent)

Solution:
def solution():
    # Define variables name and value
    total_prepaid_expenses_2019 = 276455
    total_prepaid_expenses_2018 = 243061
    increase_in_2018 = 500

    # Do math calculation to get the answer
    new_total_prepaid_expenses_2018 = total_prepaid_expenses_2018 + increase_in_2018
    percentage_change = (total_prepaid_expenses_2019 - new_total_prepaid_expenses_2018) / new_total_prepaid_expenses_2018 * 100
    
    return percentage_change

Answer: 13.505446274239308
|Year Ended December 31,|||
||2019|2018|
|(In thousands)|||
|Revenues|$36,898|$36,149|
|Income from operations|$4,461|$4,973|
|Income from operations as a % of revenues|12%|14%|
 Europe Europe net revenues increased $749,000 in 2019 compared to 2018 (see “Revenues” above). Europe expenses increased $1.3 million from 2018 to 2019 primarily due to increased marketing costs. Foreign currency movements relative to the U.S. dollar negatively impacted our local currency income from our operations in Europe by approximately $207,000 and $181,000 for 2019 and 2018, respectively.


Question: What would be the average income from operations in 2018 and 2019 if the value in 2019 decreased by $200 thousand? (in thousand)

Solution:
def solution():
    # Define variables name and value
    income_from_operations_2019 = 4461
    income_from_operations_2018 = 4973
    decrease_amount = 200

    # Do math calculation to get the answer
    answer = (income_from_operations_2019 - decrease_amount + income_from_operations_2018) / 2

    return answer

Answer: 4617
|FOR THE YEAR ENDED DECEMBER 31|NOTE|WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2019|2019|2018|
|Notes payable (1)|26|2.03%|1,994|3,201|
|Loans secured by trade receivables|26|2.71%|1,050|919|
|Long-term debt due within one year (2)|22|4.77%|837|525|
|Total debt due within one year|||3,881|4,645|
 Note 21 Debt due within one year (1) Includes commercial paper of $1,502 million in U.S. dollars ($1,951 million in Canadian dollars) and $2,314 million in U.S. dollars ($3,156 million in Canadian dollars) as at December 31, 2019 and December 31, 2018, respectively, which were issued under our U.S. commercial paper program and have been hedged for foreign currency fluctuations through forward currency contracts. See Note 26, Financial and capital management, for additional details. (2) Included in long-term debt due within one year is the current portion of lease liabilities of $775 million as at December 31, 2019 and the current portion of finance leases of $466 million as at December 31, 2018.


Question: What would the total long-term debt due within one year in 2018 and 2019 be if the amount in 2019 is 875?

Solution:
def solution():
    # Define variables name and value
    long_term_debt_2019 = 875
    long_term_debt_2018 = 525
    
    # Do math calculation to get the answer
    answer = long_term_debt_2019 + long_term_debt_2018
    
    return answer

Answer: 1400
||Balance at|ASC 606|Balance at|
||February 28, 2018|Adjustments|March 1, 2018|
||Assets|||
|Prepaid expenses and other current assets (1)|$12,000|1,891|$13,891|
|Deferred income tax assets|31,581|532|32,113|
|Other assets (1)|18,829|3,145|21,974|
|||||
||Liabilities and Stockholders' Equity|||
|Deferred revenue|$17,757|2,156|19,913|
|Other non-current liabilities|24,249|5,007|29,256|
|||||
||Stockholders' equity|||
 As a result of the adoption of ASC 606, our deferred product revenues and deferred product costs for the fleet management and auto vehicle finance verticals increased as balances are now amortized over the estimated average in-service lives of these devices. Deferred income tax assets and accumulated deficit increased as a result of the changes made to our deferred product revenues and deferred product costs. The cumulative effect of the changes made to our consolidated balance sheet for the adoption of ASC 606 were as follows (in thousands): (1) Deferred product costs included in Prepaid expenses and other current assets and Other assets amounted to $5.4 million and $6.0 million, respectively, as of March 1, 2018.


Question: What were the balance of total assets at March 1, 2018 if other assets were now $20,000 thousand instead? (in thousand)

Solution:
def solution():
    # Define variables name and value
    prepaid_expenses_and_other_current_assets = 13891
    deferred_income_tax_assets = 32113
    other_assets_new = 20000
    
    # Do math calculation to get the answer
    answer = prepaid_expenses_and_other_current_assets + deferred_income_tax_assets + other_assets_new
    
    return answer

Answer: 66004
|As at December 31,|2019|2018|
|Equity securities|||
|Canada|22.3%|20.8%|
|United States|19.8%|12.7%|
|International (other than United States)|14.1%|18.1%|
|Fixed income instruments|||
|Canada|41.2%|45.7%|
|Cash and cash equivalents|||
|Canada|2.6%|2.7%|
 30. EMPLOYEE BENEFIT PLANS (cont.) The fair value of the plan assets were allocated as follows between the various types of investments: Plan assets are valued at the measurement date of December 31 each year. The investments are made in accordance with the Statement of Investment Policies and Procedures. The Statement of Investment Policies and Procedures is reviewed on an annual basis by the Management Level Pension Fund Investment Committee with approval of the policy being provided by the Audit Committee.


Question: What would be the percentage change in plan asset fair value allocated in Canada equity securities between 2018 and 2019 if the percentage accorded in 2019 is doubled and then increased by 5%? (in percent)

Solution:
def solution():
    # Define variables name and value
    canada_equity_securities_2019 = 22.3
    canada_equity_securities_2018 = 20.8
    multiplier = 2
    percentage_increase = 5

    # Do math calculation to get the answer
    answer = (canada_equity_securities_2019 * multiplier + percentage_increase) - canada_equity_securities_2018
    
    return answer

Answer: 28.8
|($ in millions)||||
||2019|2018|2017|
|Balance at January 1|$6,759|$ 7,031|$3,740|
|Additions based on tax positions related to the current year|816|394|3,029|
|Additions for tax positions of prior years|779|1,201|803|
|Reductions for tax positions of prior years (including impacts due to a lapse of statute)|(922)|(1,686)|(367)|
|Settlements|(286)|(181)|(174)|
|Balance at December 31|$7,146|$ 6,759|$7,031|
 The amount of unrecognized tax benefits at December 31, 2019 increased by $387 million in 2019 to $7,146 million. A reconciliation of the beginning and ending amount of unrecognized tax benefits was as follows: The additions to unrecognized tax benefits related to the current and prior years were primarily attributable to U.S. federal and state tax matters, as well as non-U.S. tax matters, including transfer pricing, credits and incentives. The settlements and reductions to unrecognized tax benefits for tax positions of prior years were primarily attributable to U.S. federal and state tax matters, non-U.S. audits and impacts due to lapse of statute of limitations. The unrecognized tax benefits at December 31, 2019 of $7,146 million can be reduced by $584 million associated with timing adjustments, U.S. tax credits, potential transfer pricing adjustments and state income taxes. The net amount of $6,562 million, if recognized, would favorably affect the company’s effective tax rate. The net amounts at December 31, 2018 and 2017 were $6,041 million and $6,064 million, respectively.


Question: If the Balance at December 31 in 2019 increases to 7,961, what is the revised average? (in million)

Solution:
def solution():
    # Define variables name and value
    balance_dec_2019 = 7961
    balance_dec_2018 = 6759
    balance_dec_2017 = 7031
    
    # Do math calculation to get the answer
    answer = (balance_dec_2019 + balance_dec_2018 + balance_dec_2017) / 3
    
    return answer

Answer: 7250.333333333333
||2019|2018|2017|
|Minimum rentals|$184,587|$184,106|$185,696|
|Contingent rentals|2,255|2,221|2,419|
|Total rent expense|186,842|186,327|188,115|
|Less rental expense on subleased properties|(170,651)|(162,640)|(145,728)|
|Net rent expense|$16,191|$23,687|$42,387|
 As lessee — We lease restaurants and other facilities, which generally have renewal clauses of 1 to 20 years exercisable at our option. In some instances, these leases have provisions for contingent rentals based upon a percentage of defined revenues. Many of our restaurant and other facility leases also have rent escalation clauses and require the payment of property taxes, insurance, and maintenance costs. We also lease certain restaurant and office equipment. Minimum rental obligations are accounted for on a straight-line basis over the term of the initial lease, plus lease option terms for certain locations. The components of rent expense were as follows in each fiscal year (in thousands):


Question: What is the average contingent rentals for years 2017, 2018 and 2019 if the value in 2017 is 2,500? (in thousand)

Solution:
def solution():
    # Define variables name and value
    contingent_rentals_2019 = 2255
    contingent_rentals_2018 = 2221
    contingent_rentals_2017 = 2500
    
    # Do math calculation to get the average
    average_contingent_rentals = (contingent_rentals_2019 + contingent_rentals_2018 + contingent_rentals_2017) / 3
    
    return average_contingent_rentals

Answer: 2325.3333333333335
|(in thousands of $)|2019|2018|
|Balance sheet|||
|Current assets|64,507|172,554|
|Non-current assets|1,300,065|1,392,710|
|Current liabilities|(496,029)|(278,728)|
|Non-current liabilities|(418,578)|(842,786)|
 Summarized financial information of Hilli LLC The assets and liabilities of Hilli LLC(1) that most significantly impacted our consolidated balance sheet as of December 31, 2019 and 2018, are as follows: (1) As Hilli LLC is the primary beneficiary of the Hilli Lessor VIE (see above) the Hilli LLC balances include the Hilli Lessor VIE.


Question: What would be the percentage change in non-current assets between 2018 and 2019 if the amount in 2019 was 1,489,320 thousand? (in percent)

Solution:
def solution():
    # Define variables name and value
    non_current_assets_2019 = 1_489_320
    non_current_assets_2018 = 1_392_710
    
    # Do math calculation to get the answer
    answer = ((non_current_assets_2019 - non_current_assets_2018) / non_current_assets_2018) * 100
    
    return answer

Answer: 6.936835378506652
|Year Ended December 31|||
||2019|2018|
|Goodwill, beginning of period|$       3,178|$           -|
|Golden Ridge acquisition|-|3,178|
|MGI acquistion|737|-|
|Goodwill, end of period|$3,915|$3,178|
 NOTE 9. GOODWILL AND INTANGIBLES A summary of goodwill activity follows (in thousands).


Question: What would be the total goodwill obtained from acquisitions in 2018 and 2019 if the goodwill from the MCI acquisition is doubled and then decreased by $50,000? (in thousand)

Solution:
def solution():
    # Define variables name and value
    goodwill_beginning = 3178
    golden_ridge_acquisition = 3178
    mgi_acquisition = 737

    # Do math calculation to get the answer
    answer = goodwill_beginning + (mgi_acquisition * 2) - 50

    return answer

Answer: 4602
||Pension||Other Benefits||
||2019|2018|2019|2018|
|Net actuarial loss (gain)|$16,864|$15,691|$(793)|$(879)|
|Prior service cost|1,325|1,413|—|—|
|Accumulated other comprehensive (income) loss|$18,189|$17,104|$(793)|$(879)|
 Amounts recognized in Accumulated other comprehensive income (loss) at March 31, 2019 and 2018 consist of the following (amounts in thousands): Although not reflected in the table above, the tax effect on the pension balances was $2.4 million and $2.3 million as of March 31, 2019 and 2018, respectively.


Question: What would be the change in the Net actuarial loss for Other Benefits between 2018 and 2019 if the Net actuarial loss in 2019 was -$100 thousand instead?

Solution:
def solution():
    # Define variables name and value
    net_actuarial_loss_2019 = -100
    net_actuarial_loss_2018 = -879
    
    # Do math calculation to get the answer
    answer = net_actuarial_loss_2019 - net_actuarial_loss_2018
    
    return answer

Answer: 779
||Fiscal Year Ended June 30,|||
||2019|2018|2017|
|||(U.S. $ in thousands, except per share data)||
|||*As Adjusted|*As Adjusted|
|Numerator:||||
|Net loss attributable to ordinary shareholders|$(637,621)|$(113,432)|$(37,449)|
|Denominator:||||
|Weighted-average ordinary shares outstanding—basic|238,611|231,184|222,224|
|Weighted-average ordinary shares outstanding—diluted|238,611|231,184|222,224|
|Net loss per share attributable to ordinary shareholders:||||
|Basic net loss per share|$(2.67)|$(0.49)|$(0.17)|
|Diluted net loss per share|$(2.67)|$(0.49)|$(0.17)|
 17. Earnings Per Share Basic earnings per share is computed by dividing the net income attributable to ordinary shareholders by the weighted-average number of ordinary shares outstanding during the period. Diluted earnings per share is computed by giving effect to all potential weighted-average dilutive shares. The dilutive effect of outstanding awards is reflected in diluted earnings per share by application of the treasury stock method. A reconciliation of the calculation of basic and diluted loss per share is as follows: * As adjusted to reflect the impact of the full retrospective adoption of IFRS 15. See Note 2 for further details. For fiscal years ended June 30, 2019, 2018 and 2017 , 9.6 million, 12.8 million and 13.8 million, respectively of potentially anti-dilutive shares were excluded from the computation of net loss per share.


Question: In fiscal year ended June 30, 2019, what would be the difference in the weighted-average ordinary shares outstanding between the basic and the diluted if number of basic shares outstanding increased by 50,000 thousand with diluted shares constant?

Solution:
def solution():
    # Define variables name and value
    basic_shares_outstanding = 238611
    increase_in_basic_shares = 50000

    # Do math calculation to get the answer
    answer = (increase_in_basic_shares + basic_shares_outstanding) - basic_shares_outstanding
    
    return answer

Answer: 50000
||Fiscal||
||2019|2018|
|Net cash provided by operating activities|$181,401|$236,111|
|Purchases of property and equipment|(83,283)|(90,757)|
|Acquisition of businesses, net of cash acquired|(18,881)|(45,448)|
|Proceeds from sale of discontinued operation (the Hull Business)|—|25,000|
|Proceeds from sales of other entities|—|6,250|
|Borrowings, net of repayments|263|(173,252)|
|Issuance of shares under employee stock plans|11,811|10,574|
|Repurchase of common stock|(77,410)|(100,000)|
|Net settlement of restricted common stock|(15,179)|(36,320)|
 Sources and Uses of Cash Historically, our primary source of cash has been provided by operations. Other sources of cash in the past three fiscal years include proceeds from our Euro Term Loan used to finance our acquisition of Rofin, proceeds received from the sale of our stock through our employee stock purchase plan as well as borrowings under our revolving credit facility (‘‘Revolving Credit Facility’’). Our historical uses of cash have primarily been for acquisitions of businesses and technologies, the repurchase of our common stock, capital expenditures and debt issuance costs. Supplemental information pertaining to our historical sources and uses of cash is presented as follows and should be read in conjunction with our Consolidated Statements of Cash Flows and notes thereto (in thousands): Net cash provided by operating activities decreased by $54.7 million in fiscal 2019 compared to fiscal 2018. The decrease in cash provided by operating activities in fiscal 2019 was primarily due to lower net income and lower cash flows from income taxes payable and deferred taxes, partially offset by higher cash flows from accounts receivable, inventories, deferred revenue and accrued payroll. We believe that our existing cash, cash equivalents and short term investments combined with cash to be provided by operating activities and amounts available under our Revolving Credit Facility will be adequate to cover our working capital needs and planned capital expenditures for at least the next 12 months to the extent such items are known or are reasonably determinable based on current business and market conditions. However, we may elect to finance certain of our capital expenditure requirements through other sources of capital. We continue to follow our strategy to further strengthen our financial position by using available cash flow to fund operations.


Question: What would the percentage change in Issuance of shares under employee stock plans in 2019 from 2018 be if the amount in 2019 was $12,000 thousand instead? (in percent)

Solution:
def solution():
    # Define variables name and value
    issuance_2019 = 12000
    issuance_2018 = 10574

    # Do math calculation to get the answer
    answer = (issuance_2019 - issuance_2018) / issuance_2018 * 100
    
    return answer

Answer: 13.48590883298657
|Year Ended May 31,|||||
||||Percent Change||
|(Dollars in millions)|2019|Actual|Constant|2018|
|Research and development (1)|$5,063|-2%|0%|$5,163|
|Stock-based compensation|963|5%|5%|921|
|Total expenses|$6,026|-1%|0%|$6,084|
|% of Total Revenues|15%|||15%|
 Research and Development Expenses: research and development expenses consist primarily of personnel related expenditures. We intend to continue to invest significantly in our research and development efforts because, in our judgment, they are essential to maintaining our competitive position. (1) Excluding stock-based compensation On a constant currency basis, total research and development expenses were flat in fiscal 2019, as lower employee related expenses including lower variable compensation were offset by an increase in stock-based compensation expenses .


Question: If the research and development expenses in 2018  was 7163 million instead, how much more would the research and development expenses in 2018 have been compared to 2019? (in million)

Solution:
def solution():
    # Define variables name and value
    research_expense_2018 = 7163
    research_expense_2019 = 5063
    
    # Do math calculation to get the answer
    answer = research_expense_2018 - research_expense_2019
    
    return answer

Answer: 2100