Ayushnangia/finbench-data huggingface dataset:
||||Total Number of|Approximate Dollar|
||||Shares Purchased as|Value of Shares that|
||Total Number of|Average Price|Part of Publicly|May Yet Be|
||Shares|Paid per|Announced|Purchased|
|(in millions, except per share amounts)|Purchased|Share|Program|Under the Program|
|March 1, 2019—March 31, 2019|58.0|$52.93|58.0|$8,780.5|
|April 1, 2019—April 30, 2019|29.1|$54.41|29.1|$7,198.4|
|May 1, 2019—May 31, 2019|24.9|$54.11|24.9|$5,848.4|
|Total|112.0|$53.57|112.0||
 Stock Repurchase Program Our Board of Directors has approved a program for us to repurchase shares of our common stock. On September 17, 2018 and February 15, 2019, we announced that our Board of Directors approved expansions of our stock repurchase program totaling $24.0 billion. As of May 31, 2019, approximately $5.8 billion remained available for stock repurchases pursuant to our stock repurchase program. Our stock repurchase authorization does not have an expiration date and the pace of our repurchase activity will depend on factors such as our working capital needs, our cash requirements for acquisitions and dividend payments, our debt repayment obligations or repurchases of our debt, our stock price, and economic and market conditions. Our stock repurchases may be effected from time to time through open market purchases or pursuant to a rule 10b5-1 plan. Our stock repurchase program may be accelerated, suspended, delayed or discontinued at any time. The following table summarizes the stock repurchase activity for the three months ended May 31, 2019 and the approximate dollar value of shares that may yet be purchased pursuant to our stock repurchase program:


Question: How much was the Average Price Paid per Share from February 2019 to April 2019 if the total number of shares purchased in February 2019 was the same as that for April 2019 and the Average Price Paid per Share was 88.91?

Python solution:
def solution():
    # Define variables name and value
    feb_april_shares = 29.1
    feb_price = 88.91
    march_shares = 58.0
    march_price = 52.93
    april_shares = 29.1
    april_price = 54.41

    # Do math calculation to get the answer
    answer = (march_price * march_shares + april_price * april_shares + feb_price * feb_april_shares) / (march_shares + april_shares + feb_april_shares)

    return answer

Answer: 62.3111187608
||2019|2018|
||$|$|
|Short-term employee benefits|12,175,184|14,217,931|
|Post employment benefits|322,733|297,319|
|Other long-term benefits|161,569|139,776|
|Share-based payments|9,177,425|6,594,300|
||21,836,911|21,249,326|
 This section highlights the Group’s transactions with its related parties, such as its subsidiaries and Key Management Personnel. During the reporting period and previous reporting periods, Woolworths Group Limited advanced loans to, received and repaid loans from, and provided treasury, accounting, legal, taxation, and administrative services to other entities within the Group. Entities within the Group also exchanged goods and services in sale and purchase transactions. All transactions occurred on the basis of normal commercial terms and conditions. Balances and transactions between the Company and its subsidiaries, which are related parties of the Company, have been eliminated on consolidation and are not disclosed in this note. All transactions with directors and Key Management Personnel (including their related parties) were conducted on an arm’s length basis in the ordinary course of business and under normal terms and conditions for customers and employees. Related parties of Key Management Personnel who are employees received normal employee benefits on standard terms and conditions. The total remuneration for Key Management Personnel of the Group is as follows: Details of equity instruments provided as compensation to Key Management Personnel and shares issued on exercise of these instruments, together with the terms and conditions of the instruments, are disclosed in the Remuneration Report.


Question: What is the difference in short-term employee benefits between 2018 and 2019 if the short-term employee benefits in 2019 is 12,000,000?

Python solution:
def solution():
    # Define variables name and value
    short_term_employee_benefits_2019 = 12000000
    short_term_employee_benefits_2018 = 14217931

    # Do math calculation to get the answer
    answer = short_term_employee_benefits_2018 - short_term_employee_benefits_2019

    return answer

Answer: 2217931
||Fiscal Year 2019 ($)|Fiscal Year 2018 ($)|
|AuditFees(1)|4,703,830|4,605,495|
|Audit-RelatedFees(2)|27,000|90,500|
|TaxFees(3)|194,170|34,888|
|AllOtherFees|—|—|
|TOTAL|4,925,000|4,730,883|
 Fees Billed by Ernst & Young LLP The table below shows the fees billed by EY for audit and other services provided to the Company in fiscal years 2019 and 2018. Figure 48. FY2019/2018 Fees Billed by Ernst & Young LLP (1) Audit Fees represent fees for professional services provided in connection with the audits of annual financial statements. Audit Fees also include reviews of quarterly financial statements, audit services related to other statutory or regulatory filings or engagements, and fees related to EY’s audit of the effectiveness of the Company’s internal control over financial reporting pursuant to section 404 of the Sarbanes-Oxley Act. (2) Audit-Related Fees represent fees for assurance and related services that are reasonably related to the audit or review of the Company’s financial statements and are not reported above under “Audit Fees”. These fees principally include due diligence and accounting consultation fees in connection with our acquisition of Coventor, Inc. in 2018 and an information systems audit in 2019. (3) Tax Fees represent fees for professional services for tax planning, tax compliance and review services related to foreign tax compliance and assistance with tax audits and appeals. The audit committee reviewed summaries of the services provided by EY and the related fees during fiscal year 2019 and has determined that the provision of non-audit services was compatible with maintaining the independence of EY as the Company’s independent registered public accounting firm. The audit committee or its delegate approved 100% of the services and related fee amounts for services provided by EY during fiscal year 2019.


Question: What would the percentage change in the total fees from 2018 to 2019 be if the amount in 2019 was 5,000,000 instead? (in percent)

Python solution:
def solution():
    # Define variables name and value
    total_fees_2018 = 4730883
    total_fees_2019_modified = 5000000

    # Do math calculation to get the answer
    answer = (total_fees_2019_modified - total_fees_2018) / total_fees_2018 * 100
    
    return answer

Answer: 5.6885152307
||||Fiscal|
||2019|2018|2017|
|||(in millions)||
|Restructuring charges, net|$ 255|$ 140|$ 146|
|Gain on divestiture|—|(2)|—|
|Other charges (credits), net|—|(12)|1|
|Restructuring and other charges, net|$ 255|$ 126|$ 147|
 3. Restructuring and Other Charges, Net Net restructuring and other charges consisted of the following:


Question: What would the percentage change in Restructuring charges, net in 2019 from 2018 be if the amount in 2019 was $240 million instead? (in percent)

Python solution:
def solution():
    # Define variables name and value
    restructuring_2019 = 240
    restructuring_2018 = 140
    
    # Do math calculation to get the answer
    answer = (restructuring_2019 - restructuring_2018) / restructuring_2018 * 100
    
    return answer

Answer: 71.4285714286
|||Year Ended December 31,||
||2019|2018|2017|
|||(dollars in thousands)||
|Cost of revenue|$149,215|$144,349|$142,867|
|Gross profit|$427,308|$393,542|$339,118|
|Gross margin|74.1%|73.2%|70.4%|
 Cost of Revenue, Gross Profit, and Gross Margin Cost of revenue increased $4.9 million, or 3%, in 2019 as compared to 2018. The increase in cost of revenue was primarily due to $12.1 million in increased personnel expenses, stock-based compensation, and overhead costs, $3.9 million in increased content costs, $3.6 million in increased amortization of acquired intangible assets, and $1.6 million in increased capitalized software amortization. These increased costs were partially offset by $16.4 million in decreased external implementation professional service costs. These costs were incurred to service our existing customers and support our continued growth. The improvement in gross margin was primarily due to a higher mix of subscription revenue, which carries a higher gross margin. Cost of revenue increased $1.5 million, or 1%, in 2018 as compared to 2017. The increase in cost of revenue was primarily due to $6.0 million in increased capitalized software amortization and $4.5 million in increased content costs. These increased costs were partially offset by $6.6 million in decreased amortization of acquired intangible assets and $2.9 million in external implementation service costs. These costs were incurred to service our existing customers and support our continued growth. The improvement in gross margin was primarily due to a higher mix of subscription revenue, which carries a higher gross margin.


Question: What would the change in cost of revenue between 2017 and 2018 be if cost of revenue was $150,000 thousand in 2018 instead? (in thousand)

Python solution:
def solution():
    # Define variables name and value
    cost_of_revenue_2018 = 150000
    cost_of_revenue_2017 = 142867
    
    # Do math calculation to get the answer
    answer = cost_of_revenue_2018 - cost_of_revenue_2017
    
    return answer

Answer: 7133
||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 the value of Net deferred tax assets were $208.6(in millions) instead, all else constant, What is the value of Sub-total deferred tax assets as a percentage of Net deferred tax assets for 2019? (in percent)

Python solution:
def solution():
    # Define variables name and value
    sub_total_deferred_tax_assets = 452.9
    net_deferred_tax_assets = 208.6
    
    # Do math calculation to get the answer
    answer = (sub_total_deferred_tax_assets / net_deferred_tax_assets) * 100
    
    return answer

Answer: 217.1140939597
||As of December 31,||
||2019|2018|
|Liability component:|||
|Principal|$92,000|$115,000|
|Less: debt discount, net of amortization|(12,776)|(20,903)|
|Net carrying amount|$79,224|$94,097|
|Equity component (1)|(14,555)|22,094|
 The 2022 Notes consist of the following (in thousands): (1) Recorded in the consolidated balance sheet within additional paid-in capital, net of $0.8 million transaction costs in equity. December 31, 2019 also includes $36.7 million market premium representing the excess of the total consideration delivered over the fair value of the liability recognized related to the $23.0 million principal balance repurchase of the 2022 Notes.


Question: If the debt discount, net of amortization in December 31, 2019 was reduced to 11,301 thousand, what would be the revised change? (in thousand)

Python solution:
def solution():
    # Define variables name and value
    debt_discount_2019 = 11301
    debt_discount_2018 = 20903
    
    # Do math calculation to get the answer
    answer = debt_discount_2019 - debt_discount_2018
    
    return answer

Answer: -9602
|||Revenue and Receipts||Unearned Revenue||
|||For the Year Ended As of||As of||
||January 31, 2020|February 1, 2019|February 2, 2018|January 31, 2020|February 1, 2019|
|Reseller revenue|$3,288|$2,355|$1,464|$3,787|$2,554|
|Internal-use revenue|82|41|46|57|29|
|Collaborative technology project receipts|10|4|—|n/a|n/a|
 Dell purchases our products and services directly from us, as well as through our channel partners. Information about our revenue and receipts, and unearned revenue from such arrangements, for the periods presented consisted of the following (table in millions): Sales through Dell as a distributor, which is included in reseller revenue, continues to grow rapidly. Customer deposits resulting from transactions with Dell were $194 million and $85 million as of January 31, 2020 and February 1, 2019, respectively.


Question: What would be the change in unearned reseller revenue between 2019 and 2020 if unearned reseller revenue in 2019 was $3,700 million instead? (in million)

Python solution:
def solution():
    # Define variables name and value
    unearned_reseller_revenue_2020 = 3787
    unearned_reseller_revenue_2019 = 3700

    # Do math calculation to get the answer
    answer = unearned_reseller_revenue_2020 - unearned_reseller_revenue_2019
    
    return answer

Answer: 87
|Title|Identity of Person|No. of Shares|Percent of Class(1)|
|Common|Hansson family(2)|4,380,659|2.98%|
||Jim Kelly||* |
||Richard Vietor||* |
||David Workman||* |
||Bjørn Giæver||* |
 ITEM 7. MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS A. Major Shareholders The following table sets forth information regarding beneficial ownership of our common shares for (i) owners of more than five percent of our common shares and (ii) our directors and officers, of which we are aware of the date of this annual report. (1) Based on 147,230,634 common shares outstanding as of the date of this annual report. (2) The holdings of High Seas AS, which are for the economic interest of members of the Hansson family, as well as the personal holdings of our Chief Executive Officer and Chairman, Mr. Herbjorn Hansson, and our director, Alexander Hansson, are included in the amount reported herein. * Less than 1% of our common outstanding shares. As of April 14, 2020, we had 575 holders of record in the United States, including Cede & Co., which is the Depositary Trust Company’s nominee for holding shares on behalf of brokerage firms, as a single holder of record. We had a total of 147,230,634 Common Shares outstanding as of the date of this annual report.


Question: What would be the average number of shares owned by the Hanssen family and Jim Kelly if the number of shares owned by the Hanssen family is doubled 2 ?

Python solution:
def solution():
    # Define variables name and value
    hansson_family_shares = 4380659
    jim_kelly_shares = 0

    # Double the number of shares owned by the Hanssen family
    hansson_family_shares_doubled = hansson_family_shares * 2

    # Calculate the average number of shares owned by the Hanssen family and Jim Kelly
    answer = (hansson_family_shares_doubled + jim_kelly_shares) / 2

    return answer

Answer: 4380659
|($ in millions)||||
|For the year ended December 31:|2019|2018*|Yr.-to-Yr. Percent/ Margin Change|
|Global Technology Services||||
|External total gross profit|$9,515|$10,035|(5.2)%|
|External total gross profit margin|34.8%|34.4%|0.3pts.|
|Pre-tax income|$1,645|$ 1,781|(7.6)%|
|Pre-tax margin|5.8%|5.9%|(0.2)pts.|
 * Recast to reflect segment changes. The GTS gross profit margin increased 0.3 points year to year to 34.8 percent, due to the benefits of workforce actions and the continued scale out of our public cloud. We continued to take structural actions to improve our cost competitiveness and are accelerating the use of AI and automation in delivery operations, including leveraging Red Hat’s Ansible platform. Pre-tax income of $1,645 million decreased 7.6 percent, driven primarily by the decline in revenue and gross profit, and a higher level of workforce rebalancing charges in the current year. Pre-tax margin of 5.8 percent was essentially flat year to year, with the 2019 pre-tax margin reflecting benefits from structural and workforce actions.


Question: If the Pre-tax income increased by 10% in 2019, what is the revised increase / decrease rate? (in percent)

Python solution:
def solution():
    # Define variables name and value
    pre_tax_income_2019 = 1645
    pre_tax_income_2018 = 1781
    increase_rate = 0.1
    
    # Do math calculation to get the answer
    revised_pre_tax_income_2019 = pre_tax_income_2019 * (1 + increase_rate)
    answer = (revised_pre_tax_income_2019 / pre_tax_income_2018 - 1) * 100
    
    return answer

Answer: 1.6002245929
|||2019||2018||
||NOTE|NUMBER OF SHARES|STATED CAPITAL|NUMBER OF SHARES|STATED CAPITAL|
|Outstanding, January 1||898,200,415|20,036|900,996,640|20,091|
|Shares issued for the acquisition of AlarmForce|34|–|–|22,531|1|
|Shares issued under employee stock option plan|28|4,459,559|251|266,941|13|
|Repurchase of common shares||–|–|(3,085,697)|(69)|
|Shares issued under ESP||1,231,479|75|–|–|
|Shares issued under DSP||16,729|1|–|–|
|Outstanding, December 31||903,908,182|20,363|898,200,415|20,036|
 COMMON SHARES AND CLASS B SHARES BCE’s articles of amalgamation provide for an unlimited number of voting common shares and non-voting Class B shares, all without par value. The common shares and the Class B shares rank equally in the payment of dividends and in the distribution of assets if BCE is liquidated, dissolved or wound up, after payments due to the holders of preferred shares. No Class B shares were outstanding at December 31, 2019 and 2018. The following table provides details about the outstanding common shares of BCE. In Q1 2018, BCE repurchased and canceled 3,085,697 common shares for a total cost of $175 million through a NCIB. Of the total cost, $69 million represents stated capital and $3 million represents the reduction of the contributed surplus attributable to these common shares. The remaining $103 million was charged to the deficit. CONTRIBUTED SURPLUS Contributed surplus in 2019 and 2018 includes premiums in excess of par value upon the issuance of BCE common shares and share-based compensation expense net of settlements.


Question: What would the percentage change in the total number of shares in 2019 be if the total outstanding shares on December 31 2018 is 904,000,000? (in percent)

Python solution:
def solution():
    # Define variables name and value
    outstanding_shares_2018 = 898200415
    total_shares_2018 = 904000000
    
    # Do math calculation to get the answer
    answer = ((outstanding_shares_2018 - total_shares_2018) / total_shares_2018) * 100
    
    return answer

Answer: -0.6415470133
||20181|20192|
|World|3.6|2.9|
|Germany|1.5|0.6|
|Western Europe (excl.Germany)|1.9|1.3|
|Russia|2.3|1.1|
|Eastern Europe (excl.Russia)|4.1|3.6|
|Asia|5.6|4.9|
 DEVELOPMENT OF GROSS DOMESTIC PRODUCT IN IMPORTANT WORLD REGIONS AND GERMANY Year-on-year change in % Real GDP growth corrected for purchasing power. Source: Oxford Economics 1 The previous year’s figures may slightly deviate from the Annual Report 2017/18, since retrospective corrections are being made by the data provider. 2 Outlook.


Question: What would the change in the year-on-year percentage change in GDP for Germany from 2018 to 2019 be if the amount in 2019 was 0.5% instead? (in percent)

Python solution:
def solution():
    # Define variables name and value
    gdp_germany_2018 = 1.5
    new_gdp_germany_2019 = 0.5
    
    # Do math calculation to get the answer
    answer = new_gdp_germany_2019 - gdp_germany_2018
    
    return answer

Answer: -1
||2019|2018|2017|
|||(in thousands)||
|Beginning balance, as of January 1|$43,395|$36,263|$38,958|
|Additions:||||
|Tax positions for current year|1,322|4,716|8,208|
|Tax positions for prior years|8,043|2,626|199|
|Reductions:||||
|Tax positions for prior years|(31,397)|(153)|(10,573)|
|Expiration of statutes|(183)|(57)|(325)|
|Settlements with tax authorities|—|—|(204)|
|Ending balance, as of December 31|$21,180|$43,395|$36,263|
 Teradyne’s gross unrecognized tax benefits for the years ended December 31, 2019, 2018 and 2017 were as follows: Current year additions relate to federal and state research credits. Prior year additions primarily relate to stock-based compensation. Prior year reductions are primarily composed of federal and state reserves related to transfer pricing and research credits and resulted from the completion of the 2015 U.S. federal audit in the first quarter of 2019. Of the $21.2 million of unrecognized tax benefits as of December 31, 2019, $12.7 million would impact the consolidated income tax rate if ultimately recognized. The remaining $8.5 million would impact deferred taxes if recognized. Teradyne does not anticipate a material change in the balance of unrecognized tax benefits as of December 31, 2019 in the next twelve months. Teradyne records all interest and penalties related to income taxes as a component of income tax expense. Accrued interest and penalties related to income tax items at December 31, 2019 and 2018 amounted to $1.4 million and $0.3 million, respectively. For the years ended December 31, 2019, 2018 and 2017, expense of $1.1 million, expense of $0.1 million and benefit of $0.1 million, respectively, was recorded for interest and penalties related to income tax items. Teradyne is subject to U.S. federal income tax, as well as income tax in multiple state, local and foreign jurisdictions. As of December 31, 2019, all material state and local income tax matters have been concluded through 2013, all material federal income tax matters have been concluded through 2015 and all material foreign income tax matters have been concluded through 2011. However, in some jurisdictions, including the United States, operating losses and tax credits may be subject to adjustment until such time as they are utilized and the year of utilization is closed to adjustment. As of December 31, 2019, Teradyne is not permanently reinvested with respect to the unremitted earnings of non-U.S. subsidiaries to the extent that those earnings exceed local statutory and operational requirements. Remittance of those earnings is not expected to result in material income tax.


Question: What would the change in Beginning balance, as of January 1 in 2019 from 2018 be if the amount in 2019 was $44,000 thousand instead? (in thousand)

Python solution:
def solution():
    # Define variables name and value
    beginning_balance_2019 = 44000
    beginning_balance_2018 = 36263

    # Do math calculation to get the answer
    answer = beginning_balance_2019 - beginning_balance_2018
    
    return answer

Answer: 7737