Ayushnangia/finbench-data huggingface dataset:
|||Years Ended December 31,||
||2019|2018|2017|
|Balance at beginning of period|$13,162|$15,990|$11,401|
|Additions based on tax positions taken during a prior period|484|94|1,258|
|Additions based on tax positions taken during a prior period - acquisitions|4,479|757|—|
|Additions based on tax positions taken during the current period|—|—|4,433|
|Reductions based on tax positions taken during a prior period|(4,295)|(153)|—|
|Reductions related to a lapse of applicable statute of limitations|(821)|(3,144)|(1,102)|
|Reductions related to a settlement with taxing authorities|—|(382)|—|
|Balance at end of period|$13,009|$13,162|$15,990|
 ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts) We account for uncertain tax positions by applying a minimum recognition threshold to tax positions before recognizing these positions in the financial statements. The reconciliation of our total gross unrecognized tax benefits is as follows: The unrecognized tax benefits of $13.0 million, if recognized, will impact the Company’s effective tax rate. In accordance with our accounting policy, we recognize accrued interest and penalties related to unrecognized tax benefits as a component of tax expense. We had $3.0 million and $1.2 million of accrued interest and penalties at December 31, 2019 and 2018, respectively. We expect the total amount of tax contingencies will decrease by approximately $3.5 million in 2020 based on statute of limitation expiration. With few exceptions, the Company is no longer subject to federal, state or foreign income tax examinations by tax authorities for years before 2016.


Question: What was the percentage change in the Reductions related to a lapse of applicable statute of limitations between 2017 and 2018? (in percent)

Python solution:
def solution():
    # Define variables name and value
    reductions_2017 = -1102
    reductions_2018 = -3144

    # Do math calculation to get the answer
    answer = (reductions_2018 - reductions_2017) / reductions_2017 * 100

    return answer

Answer: 185.2994555354
|(In millions)||||
|Year Ended June 30,|2019|2018|2017|
|Effective Portion||||
|Gains recognized in other comprehensive income (loss), net of tax of $1, $11, and $4|$  159|$  219|$  328|
|Gains reclassified from accumulated other comprehensive income (loss) into revenue|341|185|555|
|Amount Excluded from Effectiveness Assessment and Ineffective Portion||||
|Losses recognized in other income (expense), net|(64)|(255)|(389)|
 Cash Flow Hedge Gains (Losses) We recognized the following gains (losses) on foreign exchange contracts designated as cash flow hedges: We do not have any net derivative gains included in AOCI as of June 30, 2019 that will be reclassified into earnings within the following 12 months. No significant amounts of gains (losses) were reclassified from AOCI into earnings as a result of forecasted transactions that failed to occur during fiscal year 2019.


Question: What was the % change in gains reclassified from accumulated other comprehensive income (loss) into revenue from 2017 to 2018? (in percent)

Python solution:
def solution():
    # Define variables name and value
    gain_2017 = 555
    gain_2018 = 185
    
    # Do math calculation to get the answer
    answer = ((gain_2018 - gain_2017) / gain_2017) * 100
    
    return answer

Answer: -66.6666666667
|||Year Ended December 31,||
||2019|2018|2017|
|Net cash provided by operating activities|$115,549|$90,253|$67,510|
|Net cash used in investing activities|(97,727)|(20,876)|(36,666)|
|Net cash provided by (used in) financing activities|14,775|(278,016)|276,852|
 The following table sets forth a summary of our cash flows for the periods indicated (in thousands): Our cash flows from operating activities are significantly influenced by our growth, ability to maintain our contractual billing and collection terms, and our investments in headcount and infrastructure to support anticipated growth. Given the seasonality and continued growth of our business, our cash flows from operations will vary from period to period. Cash provided by operating activities was $115.5 million in 2019, compared to $90.3 million in 2018. The increase in operating cash flow was primarily due to improved profitability, improved collections, and other working capital changes in 2019 when compared to 2018.


Question: What is the percentage change in Net cash used in investing activities between 2018 and 2019? (in percent)

Python solution:
def solution():
    # Define variables name and value
    net_cash_investing_2019 = -97_727
    net_cash_investing_2018 = -20_876
    
    # Do math calculation to get the answer
    answer = ((net_cash_investing_2019 - net_cash_investing_2018) / net_cash_investing_2018) * 100
    
    return answer

Answer: 368.1308679824
|||Years Ended December 31,||
||2019|2018|2017|
|Cash (used in) provided by:||||
|Operating activities|$(426)|$(2,694)|$14,314|
|Investing activities|(251)|(6,876)|(5,142)|
|Financing activities|5,798|3,624|8,420|
|Net increase (decrease) in cash and cash equivalents|$5,121|$(5,946)|$17,592|
 Statements of Cash Flows The following table summarizes our cash flow related activities (in thousands):


Question: What is the percentage change in cash provided by financing activities between 2018 and 2019? (in percent)

Python solution:
def solution():
    # Define variables name and value
    financing_cash_2019 = 5798
    financing_cash_2018 = 3624
    
    # Do math calculation to get the answer
    answer = ((financing_cash_2019 - financing_cash_2018) / financing_cash_2018) * 100
    
    return answer

Answer: 59.9889624724
||Fiscal Year||Variance in||
|(In millions, except for percentages)|2018|2017|Dollar|Percent|
|Net revenues|$2,280|$1,664|$616|37%|
|Percentage of total net revenues|47%|41%|||
|Operating income|$1,111|$839|$272|32%|
|Operating margin|49%|50%|||
 Consumer Cyber Safety segment Revenue increased $616 million due to a $639 million increase in revenue from sales of our identity and information protection products acquired at the end of fiscal 2017, offset by a $23 million decrease in revenue related to our consumer security products. Our revenue growth reflects the benefit of the shift to subscription-based contracts and bundling of our consumer products, which is helping to mitigate the trend of declining revenues from sales of stand-alone security products. Operating income increased $272 million primarily due to sales of our identity and information protection products, partially offset by higher related cost of sales and operating expenses.


Question: What is the Total net revenue for fiscal 2018 and 2017? (in million)

Python solution:
def solution():
    # Define variables name and value
    net_revenue_2018 = 2280
    net_revenue_2017 = 1664
    
    # Do math calculation to get the answer
    answer = net_revenue_2018 + net_revenue_2017
    
    return answer

Answer: 3944
|£m|2019|2018|
|Net investment in finance lease|0.8|1.2|
|Amounts owed by members of Peel|0.3|0.3|
|Amounts owed to members of Peel|(0.1)|(0.1)|
 35 Related party transactions (continued) Balances outstanding between the Group and members of Peel at 31 December 2019 and 31 December 2018 are shown below: Under the terms of the Group’s acquisition of intu Trafford Centre from Peel in 2011, Peel has provided a guarantee in respect of Section 106 planning obligation liabilities at Barton Square which at 31 December 2019 totalled £13.0 million (2018: £12.4 million). The net investment in finance leases above relate to three advertising services agreements related to digital screens with Peel Advertising Limited (a member of Peel) under which Peel will procure advertising on behalf of the Group. The minimum fixed payments in these agreements have been classified as a finance lease. During the year intu shareholders approved, at a General Meeting held on 31 May 2019, the sale to the Peel Group of a 30.96 acre site near intu Braehead known as King George V docks (West) and additional plots of adjacent ancillary land for cash consideration of £6.1 million. Other transactions During the year, the Group sold a wholly owned subsidiary, which holds a plot of sundry land near intu Xanadú, to the intu Xanadú joint venture for consideration of £8.6 million. Consideration includes cash consideration of £4.3 million and a retained interest in the entity through the intu Xanadú joint venture. The cash flow statement records a net inflow of £4.0 million comprising the cash consideration less cash in the business of £0.3 million.


Question: What is the percentage change in the net investment in finance lease from 2018 to 2019? (in percent)

Python solution:
def solution():
    # Define variables name and value
    net_investment_2019 = 0.8
    net_investment_2018 = 1.2

    # Do math calculation to get the answer
    answer = (net_investment_2019 - net_investment_2018) / net_investment_2018 * 100

    return answer

Answer: -33.3333333333
||Number of Shares|Weighted-Average Exercise Price Per Share|Weighted-Average Remaining Contractual Term (in Years)|
|Outstanding at September 30, 2016|3,015,374|$3.95|6.4|
|Granted|147,800|$7.06||
|Exercised|(235,514)|$2.92||
|Canceled|(81,794)|$3.59||
|Outstanding at September 30, 2017|2,845,866|$4.21|5.4|
|Granted|299,397|$8.60||
|Exercised|(250,823)|$2.96||
|Canceled|(88,076)|$5.23||
|Outstanding at September 30, 2018|2,806,364|$4.75|4.6|
|Granted|409,368|$9.59||
|Exercised|(1,384,647)|$3.25||
|Canceled|(144,183)|$6.62||
|Outstanding at September 30, 2019|1,686,902|7.00|5.4|
 Stock Options The following table summarizes stock option activity under the Company’s stock option plans during the fiscal years ended September 30, 2019, 2018, and 2017: The Company recognized $0.7 million, $1.4 million, and $1.0 million in stock-based compensation expense related to outstanding stock options in the fiscal years ended September 30, 2019, 2018, and 2017, respectively. As of September 30, 2019, the Company had $2.0 million of unrecognized compensation expense related to outstanding stock options expected to be recognized over a weighted-average period of approximately three years. Aggregate intrinsic value represents the value of the Company’s closing stock price on the last trading day of the fiscal period in excess of the weighted-average exercise price, multiplied by the number of options outstanding and exercisable. The total intrinsic value of options exercised during the fiscal years ended September 30, 2019, 2018, and 2017 was $11.1 million, $1.4 million, and $1.4 million, respectively. The per-share weighted-average fair value of options granted during the fiscal years ended September 30, 2019, 2018, and 2017 was $5.07, $4.56, and $4.28, respectively. The aggregate intrinsic value of options outstanding as of September 30, 2019 and 2018, was $4.9 million and $8.7 million, respectively.


Question: What is the price of outstanding shares on September 30, 2019?

Python solution:
def solution():
    # Define variables name and value
    number_of_shares = 1686902
    price_per_share = 7.00
    
    # Do math calculation to get the answer
    answer = number_of_shares * price_per_share
    
    return answer

Answer: 11808314
||Operating Leases|Finance Leases|
||(Dollars in millions)||
|2020|$460|47|
|2021|361|28|
|2022|308|22|
|2023|265|22|
|2024|194|21|
|Thereafter|686|170|
|Total lease payments|2,274|310|
|Less: interest|(516)|(90)|
|Total|$1,758|220|
|Less: current portion|(416)|(35)|
|Long-term portion|$1,342|185|
 As of December 31, 2019, maturities of lease liabilities were as follows: As of December 31, 2019, we had no material operating or finance leases that had not yet commenced.


Question: What is the percentage change in the amount of operating leases in 2021 from 2020? (in percent)

Python solution:
def solution():
    # Define variables name and value
    operating_lease_2020 = 460
    operating_lease_2021 = 361

    # Do math calculation to get the answer
    answer = ((operating_lease_2021 - operating_lease_2020) / operating_lease_2020) * 100
    
    return answer

Answer: -21.5217391304
|(In thousands)|Total|2020|2021-2022|2023-2024|Thereafter|
|Operating leases (1)|$19,437|$4,143|$7,111|$3,686|$4,497|
|Capital leases|65|27|38|—|—|
|Asset retirement obligation|400|—|150|250||
|Total contractual obligations (2)|$19,902|$4,170|$7,299|$3,936|$4,497|
 Contractual Obligations The following table provides aggregate information regarding our contractual obligations as of March 31, 2019. (1) Operating lease obligations are presented net of contractually binding sub-lease arrangements. Additional information regarding our operating lease obligations is contained in Note 12, Commitments and Contingencies. (2) At March 31, 2019, we had a $1.1 million liability reserve for unrecognized income tax positions which is not reflected in the table above. The timing of potential cash outflows related to the unrecognized tax positions is not reasonably determinable and therefore, is not scheduled. Substantially all of this reserve is included in Other non-current liabilities. Additional information regarding unrecognized tax positions is provided in Note 10, Income Taxes. We believe that cash on hand, funds from operations, and access to capital markets will provide adequate funds to finance capital spending and working capital needs and to service our obligations and other commitments arising during the foreseeable future.


Question: What was the increase / (decrease) in the contractual obligation for operating leases from 2020 to 2021-2022? (in thousand)

Python solution:
def solution():
    # Define variables name and value
    operating_leases_2020 = 4143
    operating_leases_2021_2022 = 7111

    # Do math calculation to get the answer
    answer = operating_leases_2021_2022 - operating_leases_2020

    return answer

Answer: 2968
|||Years Ended||2019 vs. 2018||
||July 27, 2019 (1)|July 28, 2018|July 29, 2017|Variance in Dollars|Variance in Percent|
|Revenue:||||||
|Product|$39,005|$36,709|$35,705|$2,296|6%|
|Percentage of revenue|75.1%|74.4%|74.4%|||
|Service|12,899|12,621|12,300|278|2%|
|Percentage of revenue|24.9%|25.6%|25.6%|||
|Total|$51,904|$49,330|$48,005|$2,574|5%|
 Revenue The following table presents the breakdown of revenue between product and service (in millions, except percentages): (1) Total revenue, product revenue and service revenue not including the SPVSS business in the prior year increased 7%, 8% and 3%, respectively.


Question: What was the percentage change in total revenue between 2018 and 2019? (in percent)

Python solution:
def solution():
    # Define variables name and value
    revenue_2019 = 51904
    revenue_2018 = 49330
    
    # Do math calculation to get the answer
    answer = (revenue_2019 - revenue_2018) / revenue_2018 * 100
    
    return answer

Answer: 5.2179201297
|€ million|2017/2018|2018/2019|
|Earnings before interest and taxes EBIT|713|828|
|Earnings share of non-operating companies recognised at equity|0|0|
|Other investment result|0|−1|
|Interest income/expenses (interest result)|−136|−119|
|Other financial result|−2|1|
|Net financial result|−137|−119|
|Earnings before taxes EBT|576|709|
|Income taxes|−216|−298|
|Profit or loss for the period from continuing operations|359|411|
|Profit or loss for the period from discontinued operations after taxes|−22|−526|
|Profit or loss for the period|337|−115|
 Net financial result and taxes 1 Adjustment of previous year according to explanation in notes. Net financial result The net financial result from continuing operations primarily comprises the interest result of €−119 million (2017/18: €−136 million) and the other financial result of €1 million (2017/18: €−2 million). Net interest result improved significantly as a result of more favourable refinancing terms.


Question: What was the change in Earnings before interest and taxes EBIT in 2018/2019 from 2017/2018? (in million)

Python solution:
def solution():
    # Define variables name and value
    EBIT_2017_2018 = 713
    EBIT_2018_2019 = 828

    # Do math calculation to get the answer
    answer = EBIT_2018_2019 - EBIT_2017_2018

    return answer

Answer: 115
coupons and expected maturity values of individually selected bonds . the yield curve was developed for a universe containing the majority of u.s.-issued aa-graded corporate bonds , all of which were non callable ( or callable with make-whole provisions ) . historically , for each plan , the discount rate was developed as the level equivalent rate that would produce the same present value as that using spot rates aligned with the projected benefit payments . the expected long-term rate of return on plan assets is based on historical and projected rates of return , prior to administrative and investment management fees , for current and planned asset classes in the plans 2019 investment portfolios . assumed projected rates of return for each of the plans 2019 projected asset classes were selected after analyzing historical experience and future expectations of the returns and volatility of the various asset classes . based on the target asset allocation for each asset class , the overall expected rate of return for the portfolio was developed , adjusted for historical and expected experience of active portfolio management results compared to the benchmark returns and for the effect of expenses paid from plan assets . the company 2019s pension expense increases as the expected return on assets decreases . assumed health care cost trend rates have a significant effect on the amounts reported for the other postretirement benefit plans . the health care cost trend rate is based on historical rates and expected market conditions . a one-percentage-point change in assumed health care cost trend rates would have the following effects : percentage- increase percentage- decrease . 
||One-Percentage-PointIncrease|One-Percentage-PointDecrease|
|Effect on total of service and interest cost components|$7,367|$(5,974)|
|Effect on other postretirement benefit obligation|$72,238|$(60,261)|
 .


Question: based on the information provided what is the ratio of the post retirement benefit obligation to the service and interest one-point percentage increase (in percentage)

Python solution:
def solution():
    # Define variables name and value
    post_retirement_benefit_obligation = 72238
    service_interest_one_point_increase = 7367

    # Do math calculation to get the answer
    answer = post_retirement_benefit_obligation / service_interest_one_point_increase

    return answer

Answer: 9.8056196552
page 15 of 100 shareholder return performance the line graph below compares the annual percentage change in ball corporation 2019s cumulative total shareholder return on its common stock with the cumulative total return of the dow jones containers & packaging index and the s&p composite 500 stock index for the five-year period ended december 31 , 2010 . it assumes $ 100 was invested on december 31 , 2005 , and that all dividends were reinvested . the dow jones containers & packaging index total return has been weighted by market capitalization . total return analysis . 
||12/31/05|12/31/06|12/31/07|12/31/08|12/31/09|12/31/10|
|Ball Corporation|$100.00|$110.86|$115.36|$107.58|$134.96|$178.93|
|DJ Containers & Packaging Index|$100.00|$112.09|$119.63|$75.00|$105.34|$123.56|
|S&P 500 Index|$100.00|$115.80|$122.16|$76.96|$97.33|$111.99|
|Copyright© 2011 Standard & Poor’s, a division of The McGraw-Hill Companies Inc. All rights reserved. (www.researchdatagroup.com/S&P.htm)|
|Copyright© 2011 Dow Jones & Company. All rights reserved.|
 .


Question: what was the percentage cumulative total shareholder return for ball corporation for the five year period ending 12/31/10? (in percentage)

Python solution:
def solution():
    # Define variables name and value
    final_value = 178.93
    initial_value = 100.00
    
    # Do math calculation to get the answer
    answer = ((final_value - initial_value) / initial_value) * 100
    
    return answer

Answer: 78.93
|($ in millions)||||
|For the year ended December 31:|2019|2018|2017|
|RSUs||||
|Granted|$674|$583|$484|
|Vested|428|381|463|
|PSUs||||
|Granted|$164|$118|$113|
|Vested|118|101|51|
 The total fair value of RSUs and PSUs granted and vested during the years ended December 31, 2019, 2018 and 2017 were as follows: As of December 31, 2019, there was $1.1 billion of unrecognized compensation cost related to non-vested RSUs, which will be recognized on a straight-line basis over the remaining weighted average contractual term of approximately 2.5 years. In connection with vesting and release of RSUs and PSUs, the tax benefits realized by the company for the years ended December 31, 2019, 2018 and 2017 were $131 million, $117 million and $180 million, respectively.


Question: What is the average RSUs vested? (in million)

Python solution:
def solution():
    # Define variables name and value
    rsus_vested_2019 = 428
    rsus_vested_2018 = 381
    rsus_vested_2017 = 463
    
    # Do math calculation to get the answer
    answer = (rsus_vested_2019 + rsus_vested_2018 + rsus_vested_2017) / 3
    
    return answer

Answer: 424
||As of December 31,||
||2019|2018|
||(Dollars in millions)||
|Deferred tax assets|||
|Post-retirement and pension benefit costs|$1,169|1,111|
|Net operating loss carryforwards|3,167|3,445|
|Other employee benefits|134|162|
|Other|577|553|
|Gross deferred tax assets|5,047|5,271|
|Less valuation allowance|(1,319)|(1,331)|
|Net deferred tax assets|3,728|3,940|
|Deferred tax liabilities|||
|Property, plant and equipment, primarily due to depreciation differences|(3,489)|(3,011)|
|Goodwill and other intangible assets|(3,019)|(3,303)|
|Other|—|(23)|
|Gross deferred tax liabilities|(6,508)|(6,337)|
|Net deferred tax liability|$(2,780)|(2,397)|
 The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities were as follows: Of the $2.8 billion and $2.4 billion net deferred tax liability at December 31, 2019 and 2018, respectively, $2.9 billion and $2.5 billion is reflected as a long-term liability and $118 million and $131 million is reflected as a net noncurrent deferred tax asset at December 31, 2019 and 2018, respectively.


Question: What is the percentage change in Other for deferred tax assets? (in percent)

Python solution:
def solution():
    # Define variables name and value
    other_2019 = 577
    other_2018 = 553
    
    # Do math calculation to get the answer
    answer = ((other_2019 - other_2018) / other_2018) * 100
    
    return answer

Answer: 4.3399638336