aveni-ai/aveni-bench-tat-hqa huggingface dataset:
Impairment of Goodwill We recorded a goodwill impairment charge of $1.9 million in the fourth quarter of 2019, reducing the goodwill balance to zero at that time. We also recorded a goodwill impairment charge of $14.7 million in the third quarter of 2018. Refer to Note 2 and Note 6 of the accompanying consolidated financial statements for additional information on these goodwill impairment charges. <table> <tbody> <tr><td></td><td>Years Ended December 31,</td><td></td><td>Change</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>$</td><td>%</td></tr> <tr><td></td><td></td><td>(dollars in thousands)</td><td></td><td></td></tr> <tr><td>Impairment of goodwill</td><td>$1,910</td><td>$14,740</td><td>$(12,830)</td><td>(87%)</td></tr> <tr><td>Percent of revenues, net</td><td>4%</td><td>26%</td><td></td><td></td></tr> </tbody> </table>

Question: What would be the company's average goodwill impairment in 2018 and 2019 if the impairment in 2019 is doubled?
Answer: 9280

Question: What would be the company's total goodwill impairment in 2018 and 2019 if the total is decreased by 20%?
Answer: 13320

Question: What would be the value of the change in goodwill impairment between 2018 and 2019 as a percentage of the 2018 goodwill impairment if the change value was $10,000 instead while the value in 2018 remained constant?
Answer: 67.84
Loan-to-value (LTV): TORM defines Loan-to-value (LTV) ratio as Vessel values divided by net borrowings on the vessels. LTV describes the net debt ratio on the vessel, and is used by TORM to describe the financial situation, the liquidity risk as well as to express the future possibilities to raise new capital by new loan facilities. <table> <tbody> <tr><td>USDm</td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Vessel values including newbuildings (broker values)</td><td>1,801.5</td><td>1,675.1</td><td>1,661.1</td></tr> <tr><td>Total (value)</td><td>1,801.5</td><td>1,675.1</td><td>1,661.1</td></tr> <tr><td>Borrowings</td><td>863.4</td><td>754.7</td><td>753.9</td></tr> <tr><td>- Hereof debt regarding Land and buildings &amp; Other plant and operating equipment</td><td>-8.7</td><td>-</td><td>-</td></tr> <tr><td>Committed CAPEX on newbuildings</td><td>51.2</td><td>258.0</td><td>306.9</td></tr> <tr><td>Loans receivables</td><td>-4.6</td><td>-</td><td>-</td></tr> <tr><td>Cash and cash equivalents, including restricted cash</td><td>-72.5</td><td>-127.4</td><td>-134.2</td></tr> <tr><td>Total (loan)</td><td>828.8</td><td>885.3</td><td>926.6</td></tr> <tr><td>Loan-to-value (LTV) ratio</td><td>46.0%</td><td>52.9%</td><td>55.8%</td></tr> </tbody> </table>

Question: In which year would the LTV ratio be the largest if the amount in 2018 was 55.9% instead?
Answer: 2018

Question: What would the change in Total (loan) in 2019 from 2018 be if the value in 2019 was $830.0 million instead?
Answer: -55.3

Question: What would the percentage change in Total (loan) in 2019 from 2018 be if the value in 2019 was $830.0 million instead?
Answer: -6.25
Note: 1 Primarily comprises foreign exchange differences reflected in the income statement in relation to sterling and US dollar balances. Net financing costs increased by €1.3 billion, primarily driven by mark-to-market losses (including hedges of the mandatory convertible bond) and adverse foreign exchange rate movements. Net financing costs before interest on settlement of tax issues includes increased interest costs as part of the financing for the Liberty Global transaction as well as adverse interest rate movements on borrowings in foreign operations. Excluding these, underlying financing costs remained stable, reflecting consistent average net debt balances and weighted average borrowing costs for both periods. <table> <tbody> <tr><td>Net financing costs</td><td></td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td>€m</td><td>€m</td></tr> <tr><td>Investment income</td><td>433</td><td>685</td></tr> <tr><td>Financing costs</td><td>(2,088)</td><td>(1,074)</td></tr> <tr><td>Net financing costs</td><td>(1,655)</td><td>(389)</td></tr> <tr><td>Analysed as:</td><td></td><td></td></tr> <tr><td>Net financing costs before interest on settlement of tax issues</td><td>(1,043)</td><td>(749)</td></tr> <tr><td>Interest income arising on settlement of outstanding tax issues</td><td>1</td><td>11</td></tr> <tr><td></td><td>(1,042)</td><td>(738)</td></tr> <tr><td>Mark to market (losses)/gains</td><td>(423)</td><td>27</td></tr> <tr><td>Foreign exchange (losses)/gains1</td><td>(190)</td><td>322</td></tr> <tr><td>Net financing costs</td><td>(1,655)</td><td>(389)</td></tr> </tbody> </table>

Question: What is the average investment income between 2018 and 2019 if 2019 investment income was 500 €m?
Answer: 592.5

Question: What is the average financing costs between 2018 and 2019 if 2018 financing costs was (3,000)?
Answer: -2037

Question: What is the difference between the average investment income and average financing costs if 2018 financing costs was (2,000)?
Answer: 2603
RECENT DEVELOPMENTS AND RESULTS OF OPERATIONS The results of operations that follow have first been divided into (a) our controlling interests in our publicly-traded subsidiaries Teekay LNG and Teekay Tankers and (b) Teekay Parent. Within these groups, we have further subdivided the results into their respective lines of business. The following table (a) presents revenues and income (loss) from vessel operations for each of Teekay LNG and Teekay Tankers, and for Teekay Parent, and (b) reconciles these amounts to our consolidated financial statements. (1) During 2019, Teekay Tankers' ship-to-ship transfer business provided operational and maintenance services to Teekay LNG Bahrain Operations L.L.C., an entity wholly-owned by Teekay LNG, for the LNG receiving and regasification terminal in Bahrain. Also during 2019, the Magellan Spirit LNG carrier was chartered by Teekay LNG to Teekay Parent for a short period of time. During 2018, Teekay Parent chartered in two LNG carriers from Teekay LNG until March and April 2018. <table> <tbody> <tr><td></td><td>Revenues</td><td></td><td>Income (loss) from vessel operations</td><td></td></tr> <tr><td>(in thousands of U.S. dollars)</td><td>2019</td><td>2018</td><td>2019</td><td>2018</td></tr> <tr><td>Teekay LNG</td><td>601,256</td><td>510,762</td><td>299,253</td><td>148,599</td></tr> <tr><td>Teekay Tankers</td><td>943,917</td><td>776,493</td><td>123,883</td><td>7,204</td></tr> <tr><td>Teekay Parent</td><td>413,806</td><td>451,659</td><td>(219,094)</td><td>8,516</td></tr> <tr><td>Elimination of intercompany (1)</td><td>(13,588)</td><td>(10,426)</td><td>—</td><td>—</td></tr> <tr><td>Teekay Corporation Consolidated</td><td>1,945,391</td><td>1,728,488</td><td>204,042</td><td>164,319</td></tr> </tbody> </table>

Question: If the Revenues of Teekay LNG in 2019 increased to 784,215 thousand, what would be the revised change between 2018 and 2019?
Answer: 273453

Question: If the revenues of Teekay Tankers in 2019  reduced to 699,014 thousand, what would be the revised change between 2018 and 2019?
Answer: -77479

Question: If Teekay LNG revenue in 2018 was 550,000 thousands, in which year would it be less than 600,000 thousands?
Answer: 2019, 2018
(1) Vessel Calendar Days is the total number of days the vessels were in our fleet. (2) Time Charter Equivalent (“TCE”) Rate, results from Net Voyage Revenue divided by total TCE days. The change in Voyage revenue is due to two main factors: i) The number of TCE days ii) The change in the TCE rate achieved. With regards to i), the decrease in vessel calendar days is mainly due to the disposal of ten vessels in 2018, offset by three 2018 Newbuildings delivered in the latter part of 2018. With regards to ii), the TCE rate increased by $8,560, or 65.4%. The indicative rates presented by Clarksons Shipping increased by 91.7% for the twelve months of 2019 compared to the same twelve months in 2018 to $31,560 from $16,466, respectively. The rates presented by Clarksons Shipping were significantly influenced by the spike in the Suezmax tanker rates in the fourth quarter of both 2019 and 2018. Our average TCE was also positively impacted by the increased tanker rates towards the end of 2019, but not to the same extent as the rates reported by Clarksons Shipping. We expect this spike to materialize to a larger extent in the first quarter of 2020 compared to the rates reported by Clarksons Shipping. As a result of i) and ii) net voyage revenues increased by 41.5% from $124.0 million for the year ended December 31, 2018, to $175.5 million for the year ended December 31, 2019. <table> <tbody> <tr><td></td><td></td><td>Years Ended December 31,</td><td></td></tr> <tr><td>All figures in USD ‘000, except TCE rate per day</td><td>2019</td><td>2018</td><td>Variance</td></tr> <tr><td>Voyage Revenue</td><td>317,220</td><td>289,016</td><td>9.8%</td></tr> <tr><td>Less Voyage expenses</td><td>(141,770)</td><td>(165,012)</td><td>(14.1%)</td></tr> <tr><td>Net Voyage Revenue</td><td>175,450</td><td>124,004</td><td>41.5%</td></tr> <tr><td>Vessel Calendar Days (1)</td><td>8,395</td><td>9,747</td><td>(13.9%)</td></tr> <tr><td>Less off-hire days</td><td>293</td><td>277</td><td>5.8%</td></tr> <tr><td>Total TCE days</td><td>8,102</td><td>9,470</td><td>(14.4%)</td></tr> <tr><td>TCE Rate per day (2)</td><td>$21,655</td><td>$13,095</td><td>65.4%)</td></tr> <tr><td>Total Days for vessel operating expenses</td><td>8,395</td><td>9,747</td><td>(13.9%)</td></tr> </tbody> </table>

Question: What would be the average voyage revenue in 2018 and 2019 if the revenue in 2019 decreased by $50,000?
Answer: 303093

Question: What would be the average voyage expenses in 2018 and 2019 if the voyage expenses in 2019 is doubled?
Answer: 224276

Question: What would be the average net voyage revenue in 2018 and 2019 if the net revenue in 2019 is increased by 10%?
Answer: 158499.5
Credit risk The carrying amount of financial assets, previously recognised as loans and receivables under IAS 39 now classified as amortised cost under IFRS 9, represents the maximum credit exposure. The maximum exposure to credit risk at 31 March 2019 was £59.1m (2018: £56.5m). The maximum exposure to credit risk for trade receivables at the reporting date by geographic region was: <table> <tbody> <tr><td></td><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td>Note</td><td>£m</td><td>£m</td></tr> <tr><td>UK</td><td></td><td>24.5</td><td>24.9</td></tr> <tr><td>Ireland</td><td></td><td>0.4</td><td>0.5</td></tr> <tr><td>Total</td><td></td><td>24.9</td><td>25.4</td></tr> </tbody> </table>

Question: In which year would the amount for Ireland be larger if the amount in 2019 was 0.6 million instead?
Answer: 2019

Question: What would the change in the amount for Ireland be if the amount in 2019 was 0.3 million instead?
Answer: -0.2

Question: What would the percentage change in the amount for Ireland be if the amount in 2019 was 0.3 million instead?
Answer: -40
ITEM 5 MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES Our common stock is listed on the Nasdaq Global Market under the symbol “LWAY.” Trading commenced on March 29, 1988. As of March 16, 2020, there were approximately 147 holders of record of Lifeway’s Common Stock. Common stock price The following table shows the high and low sale prices per share of our common stock as reported on the Nasdaq Global Market for each quarter during the two most recent fiscal years: <table> <tbody> <tr><td></td><td></td><td>Common Stock Price Range 2018</td></tr> <tr><td></td><td>Low</td><td>High</td></tr> <tr><td>First Quarter</td><td>$ 5.99</td><td>$ 8.40</td></tr> <tr><td>Second Quarter</td><td>$ 4.79</td><td>$ 6.48</td></tr> <tr><td>Third Quarter</td><td>$ 2.66</td><td>$ 4.63</td></tr> <tr><td>Fourth Quarter</td><td>$ 1.88</td><td>$ 3.39</td></tr> </tbody> </table>

Question: In 2018, how many quarters would have stock prices lower than $2.00 during their lows if the low price in the fourth quarter was $3.00 instead?
Answer: 0

Question: In the first quarter of 2018, what would be the difference between the low and high price if the high price increased by 10%?
Answer: 3.25

Question: What would be the average quarterly low price in 2018 if the low price in the first quarter increased by 20%?
Answer: 4.13
Personnel expenses for employees were as follows: Personnel expenses are included in cost of sales and in operating expenses in the consolidated statement of profit or loss. <table> <tbody> <tr><td></td><td>December 31,</td><td></td></tr> <tr><td></td><td>2018</td><td>2019</td></tr> <tr><td>Wages and salaries</td><td>158,371</td><td>191,459</td></tr> <tr><td>Social security</td><td>14,802</td><td>17,214</td></tr> <tr><td>Pension expenses</td><td>6,937</td><td>8,408</td></tr> <tr><td>Share-based payment expenses</td><td>8,215</td><td>10,538</td></tr> <tr><td>Restructuring expenses</td><td>178</td><td>108</td></tr> <tr><td>Total</td><td>188,503</td><td>227,727</td></tr> </tbody> </table>

Question: What would be the component that made up the most of Personnel expenses in 2018 and 2019 respectively if Restructuring expenses was 200,000 instead?
Answer: Wages and salaries, Restructuring expenses

Question: What is the change in total personnel expenses from 2018 to 2019 if total personnel expense for 2019 was 240,000 instead?
Answer: 51497

Question: What is the percentage change in total personnel expenses from 2018 to 2019 if total personnel expense for 2019 was 240,000 instead?
Answer: 27.32
Aging analysis of gross values by risk category at December 31, 2019 The distribution of trade receivables and contract assets closely follows the distribution of the Company’s sales, see note B1, “Segment information.” The ten largest customers represented 49% (53%) of the total trade receivables and contract assets in 2019. <table> <tbody> <tr><td>Days past due</td><td>1–90</td><td>91–180</td><td>181–360</td><td>&gt;360</td><td>Total</td></tr> <tr><td>Country risk: Low</td><td>1,347</td><td>125</td><td>127</td><td>313</td><td>1,912</td></tr> <tr><td>Country risk: Medium</td><td>891</td><td>725</td><td>600</td><td>819</td><td>3,035</td></tr> <tr><td>Country risk: High</td><td>583</td><td>365</td><td>217</td><td>1,315</td><td>2,480</td></tr> <tr><td>Total past due</td><td>2,821</td><td>1,215</td><td>944</td><td>2,447</td><td>7,427</td></tr> </tbody> </table>

Question: What would be the difference in low and medium country risk due for 1-90 days past due if the medium risk due doubles?
Answer: 435

Question: What would be the difference between 1-90 and 91-180 days past due in low risk country if the 1-90 duration due decrease by 47?
Answer: 1175

Question: What would be the difference between 181-360 and >360 due for all countries if >360 past due increased by 100?
Answer: 1603
Tax Carryforwards The amount and expiration dates of income tax net operating loss carryforwards and tax credit carryforwards, which are available to reduce future taxes, if any, as of August 31, 2019 are as follows: (1) Net of unrecognized tax benefits. (2) Calculated based on the deferral method and includes foreign investment tax credits <table> <tbody> <tr><td>(dollars in thousands)</td><td>Last Fiscal Year of Expiration</td><td>Amount</td></tr> <tr><td>Income tax net operating loss carryforwards:(1)</td><td></td><td></td></tr> <tr><td>Domestic–state</td><td>2039</td><td>$57,299</td></tr> <tr><td>Foreign</td><td>2039 or indefinite</td><td>$565,609</td></tr> <tr><td>Tax credit carryforwards:(1)</td><td></td><td></td></tr> <tr><td>Domestic–federal</td><td>2029</td><td>$39,784</td></tr> <tr><td>Domestic–state</td><td>2027</td><td>$3,313</td></tr> <tr><td>Foreign(2)</td><td>2027 or indefinite</td><td>$15,345</td></tr> </tbody> </table>

Question: What would be the sum of all Income tax net operating loss carryforwards if Foreign income tax was $600,000 thousand instead?
Answer: 657299

Question: What would be the sum of all Tax credit carryforwards if domestic-federal tax credit carryforwards were $20,000 thousand instead?
Answer: 38658

Question: What would be the domestic-state tax credit carryforwards as a ratio of domestic-federal tax credit carryforwards if domestic-state tax credit carryforwards were $10,000 thousand instead?
Answer: 0.25
Net sales by segment and industry end market(1) were as follows: (1) Industry end market information is presented consistently with our internal management reporting and may be revised periodically as management deems necessary. <table> <tbody> <tr><td></td><td></td><td>Fiscal</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td></td><td></td><td>(in millions)</td><td></td></tr> <tr><td>Transportation Solutions:</td><td></td><td></td><td></td></tr> <tr><td>Automotive</td><td>$ 5,686</td><td>$ 6,092</td><td>$ 5,228</td></tr> <tr><td>Commercial transportation</td><td>1,221</td><td>1,280</td><td>997</td></tr> <tr><td>Sensors</td><td>914</td><td>918</td><td>814</td></tr> <tr><td>Total Transportation Solutions</td><td>7,821</td><td>8,290</td><td>7,039</td></tr> <tr><td>Industrial Solutions:</td><td></td><td></td><td></td></tr> <tr><td>Industrial equipment</td><td>1,949</td><td>1,987</td><td>1,747</td></tr> <tr><td>Aerospace, defense, oil, and gas</td><td>1,306</td><td>1,157</td><td>1,075</td></tr> <tr><td>Energy</td><td>699</td><td>712</td><td>685</td></tr> <tr><td>Total Industrial Solutions</td><td>3,954</td><td>3,856</td><td>3,507</td></tr> <tr><td>Communications Solutions:</td><td></td><td></td><td></td></tr> <tr><td>Data and devices</td><td>993</td><td>1,068</td><td>963</td></tr> <tr><td>Appliances</td><td>680</td><td>774</td><td>676</td></tr> <tr><td>Total Communications Solutions</td><td>1,673</td><td>1,842</td><td>1,639</td></tr> <tr><td>Total</td><td>$ 13,448</td><td>$ 13,988</td><td>$ 12,185</td></tr> </tbody> </table>

Question: In which year would the amount for Sensors be the largest if the amount in 2019 was $924 million instead?
Answer: 2019

Question: What would the change in the amount for Appliances in 2019 from 2018 be if the amount in 2019 was $674 million instead?
Answer: -100

Question: What would the percentage change in the amount for Appliances in 2019 from 2018 be if the amount in 2019 was $674 million instead?
Answer: -12.92
Deferred Tax Assets and Liabilities Deferred income taxes result from temporary differences between the amount of assets and liabilities recognized for financial reporting and tax purposes. The components of the net deferred income tax asset were as follows: <table> <tbody> <tr><td></td><td></td><td>Fiscal Year End</td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td></td><td>(in millions)</td></tr> <tr><td>Deferred tax assets:</td><td></td><td></td></tr> <tr><td>Accrued liabilities and reserves</td><td>$ 245</td><td>$ 255</td></tr> <tr><td>Tax loss and credit carryforwards</td><td>6,041</td><td>3,237</td></tr> <tr><td>Inventories</td><td>43</td><td>58</td></tr> <tr><td>Intangible assets</td><td>964</td><td>—</td></tr> <tr><td>Pension and postretirement benefits</td><td>248</td><td>179</td></tr> <tr><td>Deferred revenue</td><td>4</td><td>5</td></tr> <tr><td>Interest</td><td>134</td><td>30</td></tr> <tr><td>Unrecognized income tax benefits</td><td>7</td><td>8</td></tr> <tr><td>Basis difference in subsidiaries</td><td>—</td><td>946</td></tr> <tr><td>Other</td><td>8</td><td>13</td></tr> <tr><td>Gross deferred tax assets</td><td>7,694</td><td>4,731</td></tr> <tr><td>Valuation allowance</td><td>(4,970)</td><td>(2,191)</td></tr> <tr><td>Deferred tax assets, net of valuation allowance</td><td>2,724</td><td>2,540</td></tr> <tr><td></td><td></td><td></td></tr> <tr><td>Deferred tax liabilities:</td><td></td><td></td></tr> <tr><td>Intangible assets</td><td>—</td><td>(552)</td></tr> <tr><td>Property, plant, and equipment</td><td>(57)</td><td>(13)</td></tr> <tr><td>Other</td><td>(47)</td><td>(38)</td></tr> <tr><td>Total deferred tax liabilities</td><td>(104)</td><td>(603)</td></tr> <tr><td>Net deferred tax assets</td><td>$ 2,620</td><td>$ 1,937</td></tr> </tbody> </table>

Question: In which year would Inventories be larger if the amount in 2019 was $63 million instead?
Answer: 2019

Question: What would the change in deferred revenue in 2019 from 2018 be if the amount in 2019 was $3 million instead?
Answer: -2

Question: What would the percentage change in deferred revenue in 2019 from 2018 be if the amount in 2019 was $3 million instead?
Answer: -40
Note 7—Income Taxes The Company is incorporated in Switzerland but operates in various countries with differing tax laws and rates. Further, a portion of the Company's income (loss) before taxes and the provision for (benefit from) income taxes is generated outside of Switzerland. Income from continuing operations before income taxes for fiscal years 2019 , 2018 and 2017 is summarized as follows (in thousands): <table> <tbody> <tr><td></td><td></td><td>Years Ended March 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Swiss</td><td>$212,986</td><td>$177,935</td><td>$161,544</td></tr> <tr><td>Non-Swiss</td><td>58,147</td><td>54,330</td><td>53,445</td></tr> <tr><td>Income before taxes</td><td>$271,133</td><td>$232,265</td><td>$214,989</td></tr> </tbody> </table>

Question: If the Swiss income in 2018 increased to $180,000, what will be the percentage increase in Income before taxes in 2018 compared to 2017?
Answer: 9

Question: If the Non-Swiss income in 2019 decreases to $48,000 and the Swiss income rises to $220,000, what percentage of the total income before taxes would swiss income be a part of?
Answer: 82.09

Question: If the Non-Swiss income for 2020 is 20% greater than the average of the last 3 years, what will be the Non-Swiss income in 2020?
Answer: 66368.8