aveni-ai/aveni-bench-tat-hqa huggingface dataset:
RESTRICTED STOCK UNITS The following is a summary of RSUs award activity for the years ended December 31, 2019 and 2018: The Company estimates the fair value of the granted shares using the market price of the Company’s stock price at the grant date. For the years ended December 31, 2019, 2018 and 2017, the Company recognized $0.3 million, $0.9 million and $0.6 million, respectively of stock-based compensation expense related to the RSUs. As of December 31, 2019, total compensation cost not yet recognized related to unvested RSUs was approximately $0.8 million, which is expected to be recognized over a weighted-average period of 2.3 years. <table> <tbody> <tr><td></td><td>2019</td><td></td><td>2018</td><td></td></tr> <tr><td></td><td>Number of Shares</td><td>Weighted Average Grant Date Fair Value</td><td>Number of Shares</td><td>Weighted Average Grant Date Fair Value</td></tr> <tr><td>Non-vested at beginning of year</td><td>315,292</td><td>$2.26</td><td>438,712</td><td>$2.28</td></tr> <tr><td>Shares granted</td><td>253,113</td><td>2.17</td><td>200,000</td><td>3.16</td></tr> <tr><td>Shares vested</td><td>82,270</td><td>2.28</td><td>323,420</td><td>2.84</td></tr> <tr><td>Non-vested at end of year</td><td>486,135</td><td>$2.53</td><td>315,292</td><td>$2.26</td></tr> </tbody> </table>

Question: What would be the change in the number of shares granted between 2018 and 2019 if the net number of shares granted is doubled and then increased by 50,000?
Answer: 156226

Question: What would be the average shares vested between 2018 and 2019 if the number of shares vested in 2019 decreased by 2,270?
Answer: 201710

Question: What would be the total stock-based compensation expense related to the RSUs recognised by the company between 2017 to 2019 if the total stock-based compensation expense related to the RSUs recognised is halved and then decreased by $0.2 million?
Answer: 0.7
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. <table> <tbody> <tr><td>€ million</td><td>2017/2018</td><td>2018/2019</td></tr> <tr><td>Earnings before interest and taxes EBIT</td><td>713</td><td>828</td></tr> <tr><td>Earnings share of non-operating companies recognised at equity</td><td>0</td><td>0</td></tr> <tr><td>Other investment result</td><td>0</td><td>−1</td></tr> <tr><td>Interest income/expenses (interest result)</td><td>−136</td><td>−119</td></tr> <tr><td>Other financial result</td><td>−2</td><td>1</td></tr> <tr><td>Net financial result</td><td>−137</td><td>−119</td></tr> <tr><td>Earnings before taxes EBT</td><td>576</td><td>709</td></tr> <tr><td>Income taxes</td><td>−216</td><td>−298</td></tr> <tr><td>Profit or loss for the period from continuing operations</td><td>359</td><td>411</td></tr> <tr><td>Profit or loss for the period from discontinued operations after taxes</td><td>−22</td><td>−526</td></tr> <tr><td>Profit or loss for the period</td><td>337</td><td>−115</td></tr> </tbody> </table>

Question: In which year would the Profit or loss for the period from continuing operations be larger if the amount in FY2019 was 311 million instead?
Answer: 2018

Question: What would the change in Earnings before interest and taxes EBIT in 2018/2019 from 2017/2018 be if the amount in 2018/2019 was 813 million instead?
Answer: 100

Question: What would the percentage change in Earnings before interest and taxes EBIT in  2018/2019 from 2017/2018 be if the amount in 2018/2019 was 813 million instead?
Answer: 14.03
Operating income in the Transportation Solutions segment decreased $352 million in fiscal 2019 as compared to fiscal 2018. The Transportation Solutions segment’s operating income included the following: Excluding these items, operating income decreased in fiscal 2019 primarily as a result of lower volume, unfavorable product mix, and price erosion, partially offset by lower material costs. <table> <tbody> <tr><td></td><td></td><td>Fiscal</td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td></td><td>(in millions)</td></tr> <tr><td>Acquisition-related charges:</td><td></td><td></td></tr> <tr><td>Acquisition and integration costs</td><td>$ 17</td><td>$ 8</td></tr> <tr><td>Charges associated with the amortization of acquisition-related fair value adjustments</td><td>—</td><td>4</td></tr> <tr><td></td><td>17</td><td>12</td></tr> <tr><td>Restructuring and other charges, net</td><td>144</td><td>33</td></tr> <tr><td>Other items</td><td>14</td><td>—</td></tr> <tr><td>Total</td><td>$ 175</td><td>$ 45</td></tr> </tbody> </table>

Question: In which year would the amount of acquisition and integration costs be larger if the amount in 2019 was $7 million instead?
Answer: 2018

Question: What would the change in Acquisition and integration costs in 2019 from 2018 be if the amount in 2019 was $18 million instead?
Answer: 10

Question: What would the percentage change in Acquisition and integration costs in 2019 from 2018 be if the amount in 2019 was $18 million instead?
Answer: 125
In 2019, gross margin decreased by 130 basis points to 38.7% from 40.0% in the full year 2018 mainly due to normal price pressure and increased unsaturation charges, partially offset by improved manufacturing efficiencies, better product mix, and favorable currency effects, net of hedging. Unused capacity charges in 2019 were $65 million, impacting full year gross margin by 70 basis points. In 2018, gross margin improved by 80 basis points to 40.0% from 39.2% in the full year 2017 benefiting from manufacturing efficiencies and better product mix, partially offset by normal price pressure and unfavorable currency effects, net of hedging. In 2018 unused capacity charges were negligible. <table> <tbody> <tr><td></td><td>Year Ended December 31,</td><td>Year Ended December 31,</td><td>Year Ended December 31,</td><td>Variation</td><td>Variation</td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td><td>2019 vs 2018</td><td>2018 vs 2017</td></tr> <tr><td></td><td>(In millions)</td><td>(In millions)</td><td>(In millions)</td><td></td><td></td></tr> <tr><td>Cost of sales</td><td>$(5,860)</td><td>$(5,803)</td><td>$(5,075)</td><td>1.0%</td><td>(14.3)%</td></tr> <tr><td>Gross profit</td><td>$3,696</td><td>$3,861</td><td>$3,272</td><td>(4.3)%</td><td>18.0%</td></tr> <tr><td>Gross margin (as percentage of net revenues)</td><td>38.7%</td><td>40.0%</td><td>39.2%</td><td>-130 bps</td><td>+80 bps</td></tr> </tbody> </table>

Question: If the Cost of sales in 2019 is increased to 6,902 million, what is the revised average?
Answer: 5926.67

Question: If the Gross profit in 2019 is increased to 3,991 million, what is the revised average?
Answer: 3708

Question: If the Gross margin (as percentage of net revenues) 2019 is reduced to 31 percent, what is the revised average?
Answer: 36.73
7. Property, Plant, and Equipment, Net Net property, plant, and equipment consisted of the following: Depreciation expense was $510 million, $487 million, and $442 million in fiscal 2019, 2018, and 2017, respectively. <table> <tbody> <tr><td></td><td></td><td>Fiscal Year End</td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td></td><td>(in millions)</td></tr> <tr><td>Property, plant, and equipment, gross:</td><td></td><td></td></tr> <tr><td>Land and improvements</td><td>$ 152</td><td>$ 171</td></tr> <tr><td>Buildings and improvements</td><td>1,393</td><td>1,379</td></tr> <tr><td>Machinery and equipment</td><td>7,298</td><td>7,124</td></tr> <tr><td>Construction in process</td><td>637</td><td>724</td></tr> <tr><td></td><td>9,480</td><td>9,398</td></tr> <tr><td>Accumulated depreciation</td><td>(5,906)</td><td>(5,901)</td></tr> <tr><td>Property, plant, and equipment, net</td><td>$ 3,574</td><td>$ 3,497</td></tr> </tbody> </table>

Question: In which year would the amount of Property, Plant, and Equipment, Net be larger if the amount in 2019 was $3,474 million instead?
Answer: 2018

Question: What would the change in Property, Plant, and Equipment, Net in 2019 from 2018 be if the amount in 2019 was $3,597 million instead?
Answer: 100

Question: What would the percentage change in Property, Plant, and Equipment, Net in 2019 from 2018 be if the amount in 2019 was $3,597 million instead?
Answer: 2.86
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 18 — Income Taxes The long-term deferred tax assets and long-term deferred tax liabilities are as follows below: At each reporting date, we weigh all available positive and negative evidence to assess whether it is more-likely-than-not that the Company's deferred tax assets, including deferred tax assets associated with accumulated loss carryforwards and tax credits in the various jurisdictions in which it operates, will be realized. As of December 31, 2019, and 2018, we recorded deferred tax assets related to certain U.S. state and non-U.S. income tax loss carryforwards of $4,724 and $4,647, respectively, and U.S. and non- U.S. tax credits of $15,964 and $16,909, respectively. The deferred tax assets expire in various years primarily between 2021 and 2039. Generally, we assess if it is more-likely-than-not that our net deferred tax assets will be realized during the available carry-forward periods. As a result, we have determined that valuation allowances of $8,011 and $8,274 should be provided for certain deferred tax assets at December 31, 2019, and 2018, respectively. As of December 31, 2019, the valuation allowances relate to certain U.S. state and non-U.S. loss carry-forwards and certain U.S. state tax credits that management does not anticipate will be utilized. No valuation allowance was recorded in 2019 against the U.S. federal foreign tax credit carryforwards of $5,785, which expire in varying amounts between 2023 and 2029 as well as the research and development tax credits of $7,495, which expire in varying amounts between 2021 and 2039. We assessed the anticipated realization of those tax credits utilizing future taxable income projections. Based on those projections, management believes it is more-likely-than-not that we will realize the benefits of these credit carryforwards. <table> <tbody> <tr><td></td><td>As of December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Non-current deferred tax assets</td><td>$19,795</td><td>$22,201</td></tr> <tr><td>Non-current deferred tax liabilities</td><td>$(5,637)</td><td>$(3,990)</td></tr> <tr><td>Total net deferred tax assets</td><td>$14,158</td><td>$18,211</td></tr> </tbody> </table>

Question: Which years did Non-current deferred tax assets exceed $20,000 thousand if the non-current deferred tax assets in 2019 was $25,000 thousand instead?
Answer: 2019, 2018

Question: What would be the change in the Non-current deferred tax liabilities between 2018 and 2019 if the Non-current deferred tax liabilities in 2019 was -$1,000 thousand instead?
Answer: 2990

Question: What would be the percentage change in the Total net deferred tax assets between 2018 and 2019 if the Total net deferred tax assets in 2019 was $20,000 thousand instead?
Answer: 9.82
Global Financing Receivables and Allowances The following table presents external Global Financing receivables excluding residual values, the allowance for credit losses and immaterial miscellaneous receivables: (1) Includes deferred initial direct costs which are eliminated in IBM’s consolidated results. The percentage of Global Financing receivables reserved was 1.0 percent at December 31, 2019, compared to 0.9 percent at December 31, 2018. The decline in the allowance for credit losses was driven by write-offs of $64 million, primarily of receivables previously reserved, and net releases of $7 million as a result of lower average asset balances in client and commercial financing. See note K, “Financing Receivables,” for additional information. <table> <tbody> <tr><td>($ in millions)</td><td></td><td></td></tr> <tr><td>At December 31:</td><td>2019</td><td>2018</td></tr> <tr><td>Recorded investment (1)</td><td>$22,446</td><td>$31,182</td></tr> <tr><td>Specific allowance for credit losses</td><td>177</td><td>220</td></tr> <tr><td>Unallocated allowance for credit losses</td><td>45</td><td>72</td></tr> <tr><td>Total allowance for credit losses</td><td>221</td><td>292</td></tr> <tr><td>Net financing receivables</td><td>$22,224</td><td>$30,890</td></tr> </tbody> </table>

Question: If the recorded investment in 2019 increased to 25,000 million, what is the increase / (decrease)?
Answer: -6182

Question: If the Specific allowance for credit losses in 2019 increases to 200 million, what is the revised average?
Answer: 210

Question: If Net financing receivables in 2019 increased to 35,000 million, what is the percentage increase / (decrease) from 2018 to 2019?
Answer: 13.31
<table> <tbody> <tr><td>(In thousands)</td><td>Total</td><td>2020</td><td>2021-2022</td><td>2023-2024</td><td>Thereafter</td></tr> <tr><td>Operating leases (1)</td><td>$19,437</td><td>$4,143</td><td>$7,111</td><td>$3,686</td><td>$4,497</td></tr> <tr><td>Capital leases</td><td>65</td><td>27</td><td>38</td><td>—</td><td>—</td></tr> <tr><td>Asset retirement obligation</td><td>400</td><td>—</td><td>150</td><td>250</td><td></td></tr> <tr><td>Total contractual obligations (2)</td><td>$19,902</td><td>$4,170</td><td>$7,299</td><td>$3,936</td><td>$4,497</td></tr> </tbody> </table> 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: If operating leases in 2020 was 6,000 thousands, what would be the increase / (decrease) in the contractual obligation for operating leases from 2020 to 2021-2022?
Answer: 1111

Question: If operating leases contractual obligation for 2020 was $5,000 thousands instead, what would be the average annual Operating leases contractual obligations for 2020-2024?
Answer: 3159.4

Question: If asset retirement obligation in 2021-2022 was 200 thousands, what would be the increase / (decrease) in the asset retirement obligation from 2021-2022 to 2022-2023?
Answer: 50
The Group has assumed that mortality will be in line with nationally published mortality table S2NA with CMI 2018 projections related to members’ years of birth with long-term rate of improvement of 1.5% per annum. These tables translate into an average life expectancy for a pensioner retiring at age 65 as follows: It is assumed that 50% of non-retired members of the Scheme will commute the maximum amount of cash at retirement (2018: 50% of non-retired members of the Scheme will commute the maximum amount of cash at retirement). <table> <tbody> <tr><td></td><td>2019</td><td></td><td>2018</td><td></td></tr> <tr><td></td><td>Men</td><td>Women</td><td>Men</td><td>Women</td></tr> <tr><td></td><td>Years</td><td>Years</td><td>Years</td><td>Years</td></tr> <tr><td>Member aged 65 (current life expectancy)</td><td>86.8</td><td>88.9</td><td>87.3</td><td>89.3</td></tr> <tr><td>Member aged 45 (life expectancy at age 65)</td><td>88.5</td><td>90.7</td><td>89.0</td><td>91.1</td></tr> </tbody> </table>

Question: In which year would the average life expectancy for a male member aged 65 be higher if the age in 2019 was 87.8 years instead?
Answer: 2019

Question: What would the change in the average life expectancy for a male member aged 65 in 2019 from 2018 be if the age in 2019 was 86.3 years instead?
Answer: -1

Question: What would the percentage change in the average life expectancy for a male member aged 65 in 2019 from 2018 be if the age in 2019 was 86.3 years instead?
Answer: -1.15
Net sales Net sales of $1.2 billion for fiscal year 2018 increased 58.5% from $757.3 million for fiscal year 2017. Solid Capacitor and Film and Electrolytic sales increased by $196.1 million and $19.7 million, respectively and net sales for MSA, our new reportable segment in fiscal year 2018, was $227.0 million. Prior to the acquisition of TOKIN on April 19, 2017, the Company did not have any MSA sales. The increase in Solid Capacitors net sales was primarily driven by the addition of net sales of $133.8 million resulting from the TOKIN acquisition and an increase in net sales to the legacy products distributor channel of $81.7 million. To a lesser degree, an increase in legacy Ceramic products' net sales of $6.0 million in the EMS channel across all regions and $10.2 million in the OEM channel in the EMEA and APAC regions also contributed to the increase in Solid Capacitors net sales. These increases were partially offset by a $28.0 million decrease in net sales in the OEM channel for legacy Tantalum products across all regions. In addition, Solid Capacitors net sales was favorably impacted by $6.1 million from foreign currency exchange due to the change in the value of the Euro compared to the U.S. dollar. The increase in Film and Electrolytic net sales was driven by an increase in net sales in the distributor channel across the APAC and EMEA regions of $13.7 million, and to a lesser degree, a $3.3 million increase in net sales in the OEM channel of the EMEA region and a $4.2 million increase in the EMS channel across the Americas, EMEA, and APAC regions. These increases were partially offset by a decrease in net sales of $1.2 million in the OEM channel across the Americas, APAC, and JPKO regions. In addition, there was a favorable impact of $7.6 million from foreign currency exchange primarily due to the change in the value of the Euro compared to the U.S. dollar. In fiscal years 2018 and 2017, net sales by region were as follows (dollars in thousands): <table> <tbody> <tr><td></td><td>Fiscal Year 2018</td><td></td><td>Fiscal Year 2017</td><td></td></tr> <tr><td></td><td>Net Sales</td><td>% of Total</td><td>Net Sales</td><td>% of Total</td></tr> <tr><td>APAC</td><td>$479,987</td><td>40.0%</td><td>$288,764</td><td>38.1%</td></tr> <tr><td>EMEA</td><td>277,898</td><td>23.1%</td><td>237,437</td><td>31.4%</td></tr> <tr><td>Americas</td><td>259,105</td><td>21.6%</td><td>224,056</td><td>29.6%</td></tr> <tr><td>JPKO</td><td>183,191</td><td>15.3%</td><td>7,081</td><td>0.9%</td></tr> <tr><td>Total</td><td>$ 1,200,181</td><td></td><td>$ 757,338</td><td></td></tr> </tbody> </table>

Question: How many years did net sales from Americas exceed $200,000 thousand if net sales from Americas in 2017 was $150,000 thousand instead?
Answer: 1

Question: What would be the change in the percent of total sales from APAC between 2017 and 2018 if the percent of total sales from APAC in 2017 was 30.0% instead?
Answer: 10

Question: What would be the percentage change in the net sales from JPKO between 2017 and 2018 if the net sales in 2018 was $10,000 thousand instead?
Answer: 41.22
Cost of Revenue, Gross Profit and Gross Margin Cost of revenue Cost of products revenue is primarily comprised of cost of third-party manufacturing services and cost of inventory for the hardware component of our products. Cost of products revenue also includes warehouse personnel costs, shipping costs, inventory write-downs, certain allocated facilities and information technology infrastructure costs, and expenses associated with logistics and quality control. Cost of services revenue is primarily comprised of personnel costs for our technical support, training and professional service teams. Cost of services revenue also includes the costs of inventory used to provide hardware replacements to end- customers under PCS contracts and certain allocated facilities and information technology infrastructure costs. A summary of our cost of revenue is as follows (dollars in thousands): <table> <tbody> <tr><td></td><td>Years Ended December 31,</td><td></td><td>Increase (Decrease)</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>Amount</td><td>Percent</td></tr> <tr><td>Cost of revenue:</td><td></td><td></td><td></td><td></td></tr> <tr><td>Products</td><td>$29,816</td><td>$34,066</td><td>$(4,250)</td><td>(12)%</td></tr> <tr><td>Services</td><td>19,065</td><td>17,830</td><td>1,235</td><td>7%</td></tr> <tr><td>Total cost of revenue</td><td>$48,881</td><td>$51,896</td><td>$(3,015)</td><td>(6)%</td></tr> </tbody> </table>

Question: What is the change in total cost of revenue between 2017 and 2018 if the 2017 total cost of revenue is $40,000 thousand?
Answer: 29.74

Question: What is the total cost of revenue in both 2019 and 2018 if 2018's total cost of revenue is halved?
Answer: 74829

Question: What is the proportion of products as a percentage of the total cost of revenue in 2019 if there is a third category of cost of revenue called "labour" at $20,000 thousand?
Answer: 43.29
MICROCHIP TECHNOLOGY INCORPORATED AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS (in millions) Schedule of restricted cash: (2) During the fiscal year ended March 31, 2019, the Company adopted ASU 2016-18 - Statement of Cash Flows: Restricted Cash. The following table presents the balance of restricted cash which consists of cash denominated in a foreign currency and restricted in use due to a foreign taxing authority requirement (in millions): <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>Effect of foreign exchange rate changes on cash and cash equivalents</td><td>—</td><td>—</td><td>(1.0)</td></tr> <tr><td>Net decrease in cash and cash equivalents</td><td>(472.7)</td><td>(7.4)</td><td>(1,184.0)</td></tr> <tr><td>Cash and cash equivalents, and restricted cash at beginning of period (2)</td><td>901.3</td><td>908.7</td><td>2,092.7</td></tr> <tr><td>Cash and cash equivalents, and restricted cash at end of period (2)</td><td>$428.6</td><td>$901.3</td><td>$908.7</td></tr> </tbody> </table>

Question: What would be the change in Cash and cash equivalents, and restricted cash at beginning of period between 2017 and 2018 if the amount in 2018 was $3,000 million instead?
Answer: 907.3

Question: How many years did Cash and cash equivalents, and restricted cash at beginning of period exceed $1,000 million if the amount in 2019 was $1,500 million instead?
Answer: 2

Question: What would be the percentage change in Cash and cash equivalents, and restricted cash at end of period between 2018 and 2019 if the amount in 2019 was $1,000 million instead?
Answer: 10.95