aveni-ai/aveni-bench-tat-hqa huggingface dataset:
Stock Options with Market-based Vesting Criteria We grant NQs that are subject to vesting only upon the market price of our underlying public stock closing above a certain price target withins even years of the date of grant. Share-based compensation expense is recognized regardless of the number of awards that are earned based on the market condition and is recognized on a straight-line basis over the estimated service period of approximately three years. If the required service period is not met for these options, then the share-based compensation expense would be reversed. In the event that our common stock achieves the target price per share based on a 30-day trailing average prior to the end of the estimated service period, any remaining unamortized compensation cost will be recognized. Stock options with market-based vesting criteria granted for fiscal years 2019, 2018 and 2017 were 585,000, 325,000 and 320,000, respectively, at weighted average grant date fair values of $7.47, $15.52 and $13.18 per share, or total grant date fair value $2.4 million, $5.0 million and $4.3 million, respectively. These NQs with market-based vesting criteria were valued using a Monte Carlo simulation model. The weighted average Monte Carlo input assumptions used for calculating the fair value of these market-based stock options are as follows: During our fiscal first quarter of 2019, we canceled 1,122,500 performance-based stock options with a concurrent grant of 748,328 PRSUs for 13 employees, which was accounted for as a modification. The incremental compensation cost resulting from the modification was $8.2 million, and was being recognized as share-based compensation expense over the requisite service period of three years for the new PRSU awards. As a result of subsequent actions that resulted in forfeitures, the remaining compensation expense associated with this modification as of September 27, 2019 is $2.8 million. <table> <tbody> <tr><td></td><td></td><td>Fiscal Years</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Risk-free interest rate</td><td>2.8%</td><td>2.3%</td><td>1.9%</td></tr> <tr><td>Expected term (years)</td><td>3.9</td><td>3.4</td><td>7.0</td></tr> <tr><td>Expected volatility</td><td>51.9%</td><td>45.8%</td><td>32.3%</td></tr> <tr><td>Target price</td><td>$53.87</td><td>$98.99</td><td>$67.39</td></tr> </tbody> </table>

Question: If Expected term (years) in 2019 was 5.0, what would be the average for 2017-2019?
Answer: 5.13

Question: If Expected volatility in 2019 was 50.0%, what would be the change from 2018 to 2019?
Answer: 4.2

Question: If Risk-free interest rate in 2017 was 2.5%, in which year would it be greater than 2.0%?
Answer: 2019, 2018, 2017
Certain information regarding our initial distribution rights to films initially released in the three fiscal years 2019, 2018 and 2017 is set forth below: We distribute content in over 50 countries through our own offices located in key strategic locations across the globe. In response to Indian cinemas’ continued growth in popularity across the world, especially in non-English speaking markets, including Germany, Poland, Russia, Southeast Asia and Arabic speaking countries, we offer dubbed and/or subtitled content in over 25 different languages. In addition to our internal distribution resources, our global distribution network includes relationships with distribution partners, sub-distributors, producers, directors and prominent figures within the Indian film industry and distribution arena. <table> <tbody> <tr><td></td><td></td><td>Year ended March 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Global (India and International)</td><td></td><td></td><td></td></tr> <tr><td>Hindi films</td><td>7</td><td>10</td><td>8</td></tr> <tr><td>Regional films (excluding Tamil films)</td><td>49</td><td>3</td><td>12</td></tr> <tr><td>Tamil films</td><td>3</td><td>1</td><td>3</td></tr> <tr><td>International Only</td><td></td><td></td><td></td></tr> <tr><td>Hindi films</td><td>7</td><td>1</td><td>3</td></tr> <tr><td>Regional films (excluding Tamil films)</td><td>—</td><td>—</td><td>—</td></tr> <tr><td>Tamil films</td><td>—</td><td>—</td><td>12</td></tr> <tr><td>India Only</td><td></td><td></td><td></td></tr> <tr><td>Hindi films</td><td>1</td><td>3</td><td>1</td></tr> <tr><td>Regional films (excluding Tamil films)</td><td>5</td><td>6</td><td>5</td></tr> <tr><td>Tamil films</td><td>—</td><td>0</td><td>1</td></tr> <tr><td>Total</td><td>72</td><td>24</td><td>45</td></tr> </tbody> </table>

Question: If hindi films in 2019 was 15, what would be the global increase / (decrease) from 2018 to 2019?
Answer: 5

Question: If Regional films (excluding Tamil films) in 2019 was 10, what would be the average global regional films (excluding Tamil films) from 2017-2019?
Answer: 8.33

Question: If Tamil films in 2018 was 7, what would be the global increase / (decrease) in the Tamil films from 2017 to 2018?
Answer: 4
8. Stock option and award plan: (Continued) The accounting for equity-based compensation expense requires the Company to make estimates and judgments that affect its financial statements. These estimates for stock options include the following. Expected Dividend Yield—The Company uses an expected dividend yield based upon expected annual dividends and the Company’s stock price. Expected Volatility—The Company uses its historical volatility for a period commensurate with the expected term of the option. Risk-Free Interest Rate—The Company uses the zero coupon US Treasury rate during the quarter having a term that most closely resembles the expected term of the option. Expected Term of the Option—The Company estimates the expected life of the option term by analyzing historical stock option exercises. Forfeiture Rates—The Company estimates its forfeiture rate based on historical data with further consideration given to the class of employees to whom the options or shares were granted. The weighted-average per share grant date fair value of options was $8.92 in 2019, $8.45 in 2018 and $7.06 in 2017. The following assumptions were used for determining the fair value of options granted in the three years ended December 31, 2019: <table> <tbody> <tr><td>Years Ended December 31</td><td></td><td></td><td></td></tr> <tr><td>Black-Scholes Assumptions</td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Dividend yield</td><td>4.5%</td><td>4.6%</td><td>4.1%</td></tr> <tr><td>Expected volatility</td><td>28.3%</td><td>28.7%</td><td>27.1%</td></tr> <tr><td>Risk-free interest rate</td><td>2.5%</td><td>2.5%</td><td>2.0%</td></tr> <tr><td>Expected life of the option term (in years)</td><td>4.3</td><td>4.4</td><td>4.5</td></tr> </tbody> </table>

Question: What would be the average dividend yield in 2017 and 2018 if the dividend yield in 2018 decreases by 50%?
Answer: 3.2

Question: What would be the average dividend yield in 2018 and 2019 if the dividend yield in 2019 is doubled?
Answer: 6.8

Question: What would be the average expected volatility in 2017 and 2018 if the expected volatility in 2018 is instead 30%?
Answer: 28.55
Assets by Reportable Segments The following table shows assets allocated by reportable segment. Assets allocated by reportable segment include: trade receivables, net; inventory, net; property and equipment, net; goodwill; intangible assets, net and leased systems, net. (1) The assets allocated to segments as of December 31, 2018 have been revised to correct an error in the previous allocation of property and equipment. Assets allocated to Food Care were understated by $372.9 million with an offset to Product Care of $369.6 million and $3.3 million to assets not allocated. There is no impact to consolidated assets at December 31, 2018. This error did not impact the Company's annual assessment of goodwill impairment or any other impairment considerations of long-lived assets. <table> <tbody> <tr><td></td><td>December 31,</td><td></td></tr> <tr><td>(In millions)</td><td>2019</td><td>2018</td></tr> <tr><td>Assets allocated to segments:(1)</td><td></td><td></td></tr> <tr><td>Food Care</td><td>$ 1,997.8</td><td>$ 1,914.4</td></tr> <tr><td>Product Care</td><td>2,762.9</td><td>2,273.8</td></tr> <tr><td>Total segments</td><td>$ 4,760.7</td><td>$ 4,188.2</td></tr> <tr><td>Assets not allocated:</td><td></td><td></td></tr> <tr><td>Cash and cash equivalents</td><td>262.4</td><td>271.7</td></tr> <tr><td>Assets held for sale</td><td>2.8</td><td>0.6</td></tr> <tr><td>Income tax receivables</td><td>32.8</td><td>58.4</td></tr> <tr><td>Other receivables</td><td>80.3</td><td>81.3</td></tr> <tr><td>Deferred taxes</td><td>238.6</td><td>170.5</td></tr> <tr><td>Other</td><td>387.6</td><td>279.5</td></tr> <tr><td>Total</td><td>$ 5,765.2</td><td>$ 5,050.2</td></tr> </tbody> </table>

Question: If Assets allocated to Food Care were understated by $370.9 million instead, What is the unrevised value of Food Care for 2018?
Answer: 1543.5

Question: If total assets at 2018 was $5,000.3(in millions) instead, What is the percentage change of total assets from 2018 to 2019?
Answer: 15.3

Question: If total assets for 2019 was $5,712.4(in millions) instead, What is the average total asset value for 2018 and 2019?
Answer: 5381.3
The following represents VMware’s future minimum lease payments under non-cancellable operating and finance leases as of January 31, 2020 (table in millions): (1) Total lease liabilities as of January 31, 2020 excluded legally binding lease payments for leases signed but not yet commenced of $361 million. <table> <tbody> <tr><td></td><td>Operating Leases</td><td>Finance Leases</td></tr> <tr><td>2021</td><td>$138</td><td>$6</td></tr> <tr><td>2022</td><td>135</td><td>6</td></tr> <tr><td>2023</td><td>120</td><td>7</td></tr> <tr><td>2024</td><td>94</td><td>7</td></tr> <tr><td>2025</td><td>70</td><td>7</td></tr> <tr><td>Thereafter</td><td>577</td><td>35</td></tr> <tr><td>Total future minimum lease payments</td><td>1,134</td><td>68</td></tr> <tr><td>Less: Imputed interest</td><td>(279)</td><td>(9)</td></tr> <tr><td>Total lease liabilities(1)</td><td>$855</td><td>$59</td></tr> </tbody> </table>

Question: What would be the change in operating leases between 2021 and 2022 if operating leases in 2022 were $200 million instead?
Answer: 62

Question: What would be the change in finance leases between 2022 and 2023 if finance leases in 2023 were $10 million instead?
Answer: 4

Question: What would be the percentage change in operating leases between 2024 and 2025 if operating leases in 2025 were $100 million instead?
Answer: 6.38
General and administrative expenses consist primarily of payroll and payroll related benefits expenses, related overhead, audit fees, other professional fees, contract labour and consulting expenses and public company costs. General and administrative expenses increased by $2.7 million during the year ended June 30, 2019 as compared to the prior fiscal year. This was primarily due to an increase in payroll and payroll-related benefits of $4.1 million and an increase in other miscellaneous expenses of $2.2 million, which includes professional fees such as legal, audit and tax related expenses. These were partially offset by a reduction in the use of facility and related expenses of $4.5 million. The remainder of the change was attributable to other activities associated with normal growth in our business operations. Overall, general and administrative expenses, as a percentage of total revenue, remained at approximately 7%. Our general and administrative labour resources increased by 119 employees, from 1,501 employees at June 30, 2018 to 1,620 employees at June 30, 2019. <table> <tbody> <tr><td></td><td>Change between Fiscal increase (decrease)</td><td></td></tr> <tr><td>(In thousands)</td><td>2019 and 2018</td><td>2018 and 2017</td></tr> <tr><td>Payroll and payroll-related benefits</td><td>$4,089</td><td>$22,908</td></tr> <tr><td>Contract labour and consulting</td><td>(618)</td><td>(1,054)</td></tr> <tr><td>Share-based compensation</td><td>768</td><td>(1,709)</td></tr> <tr><td>Travel and communication</td><td>794</td><td>80</td></tr> <tr><td>Facilities</td><td>(4,537)</td><td>5,777</td></tr> <tr><td>Other miscellaneous</td><td>2,186</td><td>8,872</td></tr> <tr><td>Total change in general and administrative expenses</td><td>$2,682</td><td>$34,874</td></tr> </tbody> </table>

Question: If the Total change in general and administrative expenses for Fiscal year 2018 to 2019 was $3,435(in thousands) instead, What is the Total change in general and administrative expenses from 2017 to 2019?
Answer: 38309

Question: If the Total change in general and administrative expenses for fiscal year 2017 to 2018 was $32,533(in thousands) instead, What is the average annual Total change in general and administrative expenses for fiscal year 2017 to 2019?
Answer: 17607.5

Question: If the difference in the increase of Travel and communication expenses for 2019 and 2018 was 356(in thousands),  What is the difference in the increase of Travel and communication expense in fiscal years 2019 and 2018 as compared to 2018 and 2017?
Answer: 276
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated) Note 5. Accounts Receivable Accounts receivable consisted of the following as of the dates indicated <table> <tbody> <tr><td></td><td>Accounts Receivable, Gross</td><td>Allowance for Losses</td><td>Accounts Receivable, Net</td></tr> <tr><td>December 31, 2019</td><td></td><td></td><td></td></tr> <tr><td>Transaction related</td><td>$12,863</td><td>$(238)</td><td>$12,625</td></tr> <tr><td>Servicing related</td><td>6,868</td><td>—</td><td>6,868</td></tr> <tr><td>Total</td><td>$19,731</td><td>$(238)</td><td>$19,493</td></tr> <tr><td>December 31, 2018</td><td></td><td></td><td></td></tr> <tr><td>Transaction related</td><td>$14,704</td><td>$(168)</td><td>$14,536</td></tr> <tr><td>Servicing related</td><td>864</td><td>—</td><td>864</td></tr> <tr><td>Total</td><td>$15,568</td><td>$(168)</td><td>$15,400</td></tr> </tbody> </table>

Question: How many years did the total net Accounts Receivable exceed $15,000 thousand if the total net accounts receivable in 2018 was $12,000 thousand instead?
Answer: 1

Question: What would be the change in the total gross accounts receivable between 2018 and 2019 if the total accounts receivable in 2018 was $19,000 thousand instead?
Answer: 731

Question: What would be the percentage change in the total allowance for losses between 2018 and 2019 if the total allowance for losses in 2019 was -$50 thousand instead?
Answer: -70.24
2. CONCENTRATIONS OF CREDIT RISK The Company’s principal financial instrument subject to potential concentration of credit risk is accounts receivable, which is unsecured. The Company provides an allowance for doubtful accounts equal to estimated losses expected to be incurred in the collection of accounts receivable. The Company has adopted credit policies and standards intended to accommodate industry growth and inherent risk and it believes that credit risks are moderated by the financial stability of its major customers, conservative payment terms and the Company’s strict credit policies. Revenue from significant customers, those representing 10% or more of revenue for the respective periods, are summarized as follows: The Company provided its products to Apple through sales to multiple contract manufacturers. These customers primarily purchase RF and Wi-Fi solutions for cellular base stations and a variety of mobile devices, including smartphones, wearables, laptops, tablets and cellular-based applications for the IoT. Accounts receivable related to these customers (which includes multiple contract manufacturers) accounted for 49%, 26%, and 40% of the Company’s total net accounts receivable balance as of March 30, 2019, March 31, 2018 and April 1, 2017, respectively. On May 16, 2019, the Bureau of Industry and Security (BIS) of the U.S. Department of Commerce placed Huawei and 68 of its non-U.S. affiliates on the “entity list” under Export Administration Regulations (EAR), which had the effect of prohibiting all future sales by the Company of any product to Huawei or its affiliates, absent obtaining a license from BIS. While BIS has broad authority to issue licenses, the rulemaking imposes a presumption that licenses will be denied. Although Huawei is not prohibited from paying (and the Company is not restricted from collecting) accounts receivable for products sold to Huawei prior to the BIS action, the credit risks associated with these accounts may have increased as a result of this development. As of the date of this report, the Company is unable to predict the scope or duration of the new EAR restrictions on Huawei or the impact to the Company’s business or future results of operations. <table> <tbody> <tr><td></td><td></td><td>Fiscal Year</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Apple Inc. (“Apple”)</td><td>32%</td><td>36%</td><td>34%</td></tr> <tr><td>Huawei Technologies Co., Ltd. (“Huawei”)</td><td>13%</td><td>8%</td><td>11%</td></tr> </tbody> </table>

Question: What would be the total percentage of revenue from Apple and Huawei in 2017 if the total percentage of revenue is doubled and then decreased by 5%?
Answer: 85

Question: What would be the average percentage of revenue from Apple and Huawei in 2017 if the percentage of revenue from Apple is decreased by 10%?
Answer: 17.5

Question: What would be the average percentage of revenue from Apple and Huawei in 2018 if the percentage of revenue from Apple is doubled?
Answer: 40
Trade Accounts Receivable Sale Programs In connection with the trade accounts receivable sale programs, the Company recognized the following (in millions): (1) Recorded to other expense within the Consolidated Statements of Operations. <table> <tbody> <tr><td></td><td></td><td>Fiscal Year Ended August 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Trade accounts receivable sold</td><td>$6,751</td><td>$5,480</td><td>$2,968</td></tr> <tr><td>Cash proceeds received</td><td>$6,723</td><td>$5,463</td><td>$2,962</td></tr> <tr><td>Pre-tax losses on sale of receivables (1)</td><td>$28</td><td>$17</td><td>$6</td></tr> </tbody> </table>

Question: How many years would the company have cash proceeds received that exceeded $5,000 million if cash proceeds received in 2017 were $5,100 million instead?
Answer: 3

Question: What would be the percentage change in Trade accounts receivable sold between 2017 and 2018 if trade accounts receivable sold in 2018 was $6,000 million instead?
Answer: 102.16

Question: What would be the percentage change in Pre-tax losses on sale of receivables between 2018 and 2019 if pre-tax losses on sale of receivables in 2019 was $30 million instead?
Answer: 76.47
3.1 Financial risk factors (continued) (a) Market risk (continued) (iii) Interest rate risk (continued) During the year ended 31 December 2019, the Group entered into certain interest rate swap contracts to hedge its exposure arising from borrowings carried at floating rates. Under these interest rate swap contracts, the Group agreed with the counterparties to exchange, at specified interval, the difference between fixed contract rates and floating-rate interest amounts calculated by reference to the agreed notional amounts. These interest rate swap contracts had the economic effect of converting borrowings from floating rates to fixed rates and were qualified for hedge accounting. Details of the Group’s outstanding interest rate swap contracts as at 31 December 2019 have been disclosed in Note 38. The effects of the interest rate swaps on the Group’s financial position and performance are as follows: Swaps currently in place cover majority of the floating-rate borrowing and notes payable principal outstanding. As at 31 December 2019 and 2018, management considered that any reasonable changes in the interest rates would not result in a significant change in the Group’s results as the Group’s exposure to cash flow interest-rate risk arising from its borrowings and notes payable carried at floating rates after considering the effect of hedging is considered to be insignificant. Accordingly, no sensitivity analysis is presented for interest rate risk. <table> <tbody> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td>RMB’Million</td><td>RMB’Million</td></tr> <tr><td>Interest rate swaps</td><td></td><td></td></tr> <tr><td>Carrying amount (non-current (liabilities)/assets)</td><td>(494)</td><td>1,663</td></tr> <tr><td>Notional amount</td><td>29,423</td><td>77,630</td></tr> <tr><td>Maturity date</td><td>30/7/2021~</td><td>28/6/2019~</td></tr> <tr><td></td><td>11/4/2024</td><td>8/12/2023</td></tr> <tr><td>Hedge ratio</td><td>1:1</td><td>1:1</td></tr> <tr><td>Change in fair value of outstanding hedging instruments since 1 January</td><td>(2,139)</td><td>181</td></tr> <tr><td>Change in value of hedged item used to determine hedgeeffectiveness</td><td>(2,139)</td><td>181</td></tr> <tr><td>Weighted average hedged rate for the year</td><td>2.10%</td><td>1.60%</td></tr> </tbody> </table>

Question: How much is the change between 2018 to 2019 carrying amount of the interest rate swaps if 2018 carrying amount of interest rate swaps was 2,000 million?
Answer: -2494

Question: How much is the change between 2018 and 2019 notional amount of the interest rate swaps if 2018 notional amount of the interest rate swaps was 80,000 million??
Answer: -50577

Question: How many percent did the weighted average hedged rate for the year change by from 2018 to 2019 if the 2018 weighted average hedged rate was 2%?
Answer: 0.1
Deferred Compensation Plan We have a non-qualified deferred compensation plan that allows a group of employees within the U.S. to contribute base salary and commissions or incentive compensation on a tax deferred basis in excess of the IRS limits imposed on 401(k) plans. The marketable securities related to these investments are held in a Rabbi Trust. The related deferred compensation plan assets and liabilities under the non-qualified deferred compensation plan were as follows (in millions): <table> <tbody> <tr><td></td><td>April 26, 2019</td><td>April 27, 2018</td></tr> <tr><td>Deferred compensation plan assets</td><td>$ 35</td><td>$ 31</td></tr> <tr><td>Deferred compensation liabilities reported as:</td><td></td><td></td></tr> <tr><td>Accrued expenses</td><td>$ 6</td><td>$ 6</td></tr> <tr><td>Other long-term liabilities</td><td>$ 29</td><td>$ 25</td></tr> </tbody> </table>

Question: What would be the change in Deferred compensation plan assets between 2018 and 2019 if Deferred compensation plan assets in 2019 was $50 million instead?
Answer: 19

Question: What would be the sum of Accrued expenses and Other long-term liabilities in 2019 if Other long-term liabilities was $50 million instead?
Answer: 56

Question: What would be the percentage change in Other long-term liabilities between 2018 and 2019 if Other long-term liabilities in 2019 was $50 million instead?
Answer: 100