aveni-ai/aveni-bench-tat-hqa huggingface dataset:
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. <table> <tbody> <tr><td>£m</td><td>2019</td><td>2018</td></tr> <tr><td>Net investment in finance lease</td><td>0.8</td><td>1.2</td></tr> <tr><td>Amounts owed by members of Peel</td><td>0.3</td><td>0.3</td></tr> <tr><td>Amounts owed to members of Peel</td><td>(0.1)</td><td>(0.1)</td></tr> </tbody> </table>

Question: What would be the percentage change in the net investment in finance lease from 2018 to 2019 if the amount in 2019 is now 1.0 million?
Answer: -16.67

Question: What would be the percentage change in the amounts owed by members of Peel from 2018 to 2019 if the amount in 2019 is now 0.4 million?
Answer: 33.33

Question: What would be the percentage change in the amounts owed to members of Peel from 2018 to 2019 if the amount in 2019 is now 0.2 million?
Answer: 100
Contractual Obligations The following table summarizes, as of December 31, 2019, our contractual obligations over the next five years for the property lease entered into during the year ended 2018, the VPN arrangement with Avira and the asset purchase from IBM: <table> <tbody> <tr><td></td><td></td><td>Payments due by Period (In thousands)</td><td></td></tr> <tr><td>Contractual Obligations</td><td>Less Than 1 Year</td><td>2-5 Years</td><td>Total</td></tr> <tr><td>Operating Lease Obligations:</td><td>$773</td><td>$2,055</td><td>$2,828</td></tr> <tr><td>Other Long-Term Liabilities:</td><td></td><td></td><td></td></tr> <tr><td>Finjan Mobile future commitment</td><td>650</td><td>—</td><td>650</td></tr> <tr><td>Finjan Blue future commitment</td><td>2,000</td><td>2,000</td><td>4,000</td></tr> <tr><td>Total</td><td>$3,423</td><td>$4,055</td><td>$7,478</td></tr> </tbody> </table>

Question: What would be the value of Finjan Blue future commitment that are due in less than one year as a percentage of the total contractual obligations if the value of the total contractual obligations is increased by $50,000?
Answer: 57.59

Question: What would be the value of operating lease obligations that are due in less than one year as a percentage of the total contractual obligations if the total contractual obligation is decreased by $50,000?
Answer: 22.92

Question: What would be the value of Finjan Mobile future commitment that are due in less than one year as a percentage of the total contractual obligations if the total obligations is increased by 10%?
Answer: 17.26
The table below details the percentage of the number of investment properties subject to internal and external valuations during the current and comparable reporting periods The Group also obtained external valuations on 31 freehold investment properties acquired during the year ended 30 June 2019 (year ended 30 June 2018: 19 freehold investment properties). These external valuations provide the basis of the Directors’ valuations applied to these properties at 30 June 2019 and 30 June 2018. Including these valuations, 51% of freehold investment properties were subject to external valuations during the year (year ended 30 June 2018: 43% of freehold investment properties). <table> <tbody> <tr><td></td><td>External valuation %</td><td>Internal valuation %</td></tr> <tr><td>Year ended 30 June 2019</td><td></td><td></td></tr> <tr><td>Leasehold</td><td>23%</td><td>77%</td></tr> <tr><td>Freehold</td><td>38%</td><td>62%</td></tr> <tr><td>Year ended 30 June 2018</td><td></td><td></td></tr> <tr><td>Leasehold</td><td>60%</td><td>40%</td></tr> <tr><td>Freehold</td><td>27%</td><td>73%</td></tr> </tbody> </table>

Question: If leasehold external valuation % in 2019 was 70%, what would be the change from 2018 to 2019?
Answer: 10

Question: If freehold internal valuation % in 2019 was 60%, what would be the average for 2018 and 2019?
Answer: 66.5

Question: If leasehold external valuation % in 2018 was 48%, in which year would it be less than 50%? 
Answer: 2019, 2018
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed) 18. EARNINGS PER COMMON SHARE The following table sets forth basic and diluted net income per common share computational data for the years ended December 31, (shares in thousands, except per share data): <table> <tbody> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Net income attributable to American Tower Corporation stockholders</td><td>$1,887.8</td><td>$1,236.4</td><td>$1,238.9</td></tr> <tr><td>Dividends on preferred stock</td><td>—</td><td>(9.4)</td><td>(87.4)</td></tr> <tr><td>Net income attributable to American Tower Corporation common stockholders</td><td>$1,887.8</td><td>$1,227.0</td><td>$1,151.5</td></tr> <tr><td>Basic weighted average common shares outstanding</td><td>442,319</td><td>439,606</td><td>428,181</td></tr> <tr><td>Dilutive securities</td><td>3,201</td><td>3,354</td><td>3,507</td></tr> <tr><td>Diluted weighted average common shares outstanding</td><td>445,520</td><td>442,960</td><td>431,688</td></tr> <tr><td>Basic net income attributable to American Tower Corporation common stockholders per common share</td><td>$4.27</td><td>$2.79</td><td>$2.69</td></tr> <tr><td>Diluted net income attributable to American Tower Corporation common stockholders per common share</td><td>$4.24</td><td>$2.77</td><td>$2.67</td></tr> </tbody> </table>

Question: What was the change in Dilutive securities between 2018 and 2019 if dilutive securities in 2019 was 5,000 thousand instead?
Answer: 1646

Question: What was the change in Basic net income attributable to American Tower Corporation common stockholders per common share between 2017 and 2018 if the basic net income attributable in 2018 was $3.00 instead?
Answer: 0.31

Question: What was the percentage change in Net income attributable to American Tower Corporation stockholders between 2018 and 2019 if net income in 2019 was $2,000 million instead?
Answer: 61.76
(1) Include cost of equipment sold, content and programming costs, payments to other carriers, franchise fees and network costs. (2) Include advertising and marketing expenses, selling costs, billing expenses, bad debts and collection expenses. (3) Include office building expenses, professional service fees, Canadian Radio-television and Telecommunications Commission (“CRTC”) fees, losses and gains on disposals and write-offs of property, plant and equipment and other administrative expenses. 9. OPERATING EXPENSES <table> <tbody> <tr><td>Years ended August 31,</td><td>2019</td><td>2018</td></tr> <tr><td>(In thousands of Canadian dollars)</td><td>$</td><td>$</td></tr> <tr><td></td><td></td><td>(restated, Note 3)</td></tr> <tr><td>Salaries, employee benefits and outsourced services</td><td>345,041</td><td>317,118</td></tr> <tr><td>Service delivery costs(1)</td><td>661,214</td><td>615,267</td></tr> <tr><td>Customer related costs(2)</td><td>83,401</td><td>68,744</td></tr> <tr><td>Other external purchases(3)</td><td>114,324</td><td>120,496</td></tr> <tr><td></td><td>1,203,980</td><td>1,121,625</td></tr> </tbody> </table>

Question: If the Salaries, employee benefits and outsourced services in 2019 reduced to 227,541 thousand what is the revised increase / (decrease)?
Answer: -89577

Question: If the Service delivery costs in 2019 reduced to 547,997 thousand what is the revised increase / (decrease)?
Answer: -67270

Question: If the Customer related costs in 2019 reduced to 71,151 thousand what is the revised increase / (decrease)?
Answer: 2407
Adjusted Gross Margin. Adjusted gross margin represents gross profit plus amortization of acquired intangibles and stock-based compensation. Adjusted gross margin is a measure used by management to understand and evaluate our core operating performance and trends and to generate future operating plans. The exclusion of stock-based compensation expense and amortization of acquired intangibles facilitates comparisons of our operating performance on a period-to-period basis. In the near term, we expect these expenses to continue to negatively impact our gross profit. Adjusted gross margin is not a measure calculated in accordance with GAAP. We believe that adjusted gross margin provides useful information to investors and others in understanding and evaluating our operating results in the same manner as our management and board of directors. Nevertheless, our use of adjusted gross margin has limitations as an analytical tool, and you should not consider it in isolation or as a substitute for analysis of our financial results as reported under GAAP. You should consider adjusted gross margin alongside our other GAAP-based financial performance measures, gross profit and our other GAAP financial results. The following table presents a reconciliation of adjusted gross margin to gross profit, the most directly comparable GAAP measure, for each of the periods indicated (in thousands): <table> <tbody> <tr><td></td><td></td><td>Year Ended December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Gross profit</td><td>$137,347</td><td>$100,284</td><td>$72,849</td></tr> <tr><td>Amortization of acquired intangibles</td><td>2,114</td><td>1,268</td><td>1,614</td></tr> <tr><td>Stock-based compensation</td><td>1,966</td><td>2,306</td><td>578</td></tr> <tr><td>Adjusted gross margin</td><td>$141,427</td><td>$103,858</td><td>$75,041</td></tr> </tbody> </table>

Question: If Gross Profit in 2019 was 100,000 thousands, what would be the average for 2017-2019?
Answer: 91044.33

Question: If Amortization of acquired intangibles in 2019 was 1,000 thousands, in which year would it be lower than 2,000 thousands?
Answer: 2019, 2018, 2017

Question: If Stock-based compensation in 2019 was 2,000 thousands, what would be the change from 2018 to 2019?
Answer: -306
Disaggregation of Revenue The Company operates in two business segments, Specialty Alloys Operations (“SAO”) and Performance Engineered Products (“PEP”). Revenue is disaggregated within these two business segments by diversified end-use markets and by geographical location. Comparative information of the Company’s overall revenues by end-use markets and geography for years ended June 30, 2019, 2018 and 2017 were as follows: <table> <tbody> <tr><td>End-Use Market Data</td><td>Year Ended June 30,</td><td>Year Ended June 30,</td><td>Year Ended June 30,</td></tr> <tr><td>($ in millions)</td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Aerospace and Defense</td><td>$1,327.9</td><td>$1,182.3</td><td>$973.3</td></tr> <tr><td>Medical</td><td>205.0</td><td>175.3</td><td>125.5</td></tr> <tr><td>Energy</td><td>181.7</td><td>146.5</td><td>138.0</td></tr> <tr><td>Transportation</td><td>157.7</td><td>157.0</td><td>143.9</td></tr> <tr><td>Industrial and Consumer</td><td>371.5</td><td>364.9</td><td>298.2</td></tr> <tr><td>Distribution</td><td>136.4</td><td>131.7</td><td>118.7</td></tr> <tr><td>Total net sales</td><td>$2,380.2</td><td>$2,157.7</td><td>$1,797.6</td></tr> </tbody> </table>

Question: In which year would Distribution be the largest if the amount in 2017 was $138.7 million instead?
Answer: 2017

Question: What would the change in Distribution in 2019 from 2018 be if the amount in 2019 was $141.7 million instead?
Answer: 10

Question: What would the percentage change in Distribution in 2019 from 2018 be if the amount in 2019 was $141.7 million instead?
Answer: 7.59
27 Financial risk management (continued) Credit risk Credit risk is the risk of financial loss if a tenant or counterparty fails to meet an obligation under a contract. Credit risk arises primarily from trade receivables but also from other financial assets with counterparties including loans to joint ventures, cash deposits and derivative financial instruments. – trade receivables Credit risk associated with trade receivables is actively managed; tenants are typically invoiced quarterly in advance and are managed individually by asset managers, who continuously monitor and work with tenants, aiming wherever possible to identify and address risks prior to default. Prospective tenants are assessed via a review process, including obtaining credit ratings and reviewing financial information, which is conducted internally. As a result deposits or guarantees may be obtained. The amount of deposits held as collateral at 31 December 2019 is £3.5 million (2018: £3.5 million). When applying a loss allowance for expected credit losses, judgement is exercised as to the collectability of trade receivables and to determine if it is appropriate to impair these assets. When considering expected credit losses, management has taken into account days past due, credit status of the counterparty and historical evidence of collection. The ageing analysis of trade receivables is as follows: <table> <tbody> <tr><td>£m</td><td style="text-align: right;">2019</td><td style="text-align: right;">2018</td></tr> <tr><td>Up to three months</td><td style="text-align: right;"> 29.9</td><td style="text-align: right;"> 32.1</td></tr> <tr><td>Three to six months</td><td style="text-align: right;"> 10</td><td style="text-align: right;"> 3.7</td></tr> <tr><td>Trade receivables</td><td style="text-align: right;"> 39.9</td><td style="text-align: right;"> 35.8</td></tr> </tbody> </table>

Question: What would be the percentage change in the total trade receivables from 2018 to 2019 if the amount in 2019 is now 45.0 million?
Answer: 25.7

Question: In which year would the trade receivables with up to three months of age be higher if the amount in 2019 is now 35.0 million?
Answer: 2019

Question: What would be the percentage of the trade receivables that are three to six months of age in the total trade receivables in 2019 if the total trade receivables is now 45.0 million, with no change in the former trade receivables?
Answer: 22.22
<table> <tbody> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Balance at the beginning of the fiscal year</td><td>$1,264</td><td>$1,626</td></tr> <tr><td>Additions based on positions taken in the current year</td><td>-</td><td>-</td></tr> <tr><td>Additions based on positions taken in prior years</td><td>142</td><td>-</td></tr> <tr><td>Decreases based on positions taken in prior years</td><td>(119 )</td><td>(304)</td></tr> <tr><td>Lapse in statute of limitations</td><td>(29 )</td><td>(58)</td></tr> <tr><td>Balance at the end of the fiscal year</td><td>$1,258</td><td>$1,264</td></tr> </tbody> </table> As of April 30, 2019, the Company has U.S. federal net operating losses of $23 million of which $4 million begins to expire in Fiscal 2023 through 2031 and which are subject to annual limitation under Internal Revenue Code Section 382. The remaining U.S. federal net operating losses of $18.9 million have an indefinite carry-forward period. The U.S. federal capital loss carry-forward of $9.9 million expires in 2023. The Company also has state net operating loss carry-forwards, R&D tax credits, and state tax credits that expire in various years and amounts. A reconciliation of the beginning and ending amounts of unrecognized tax benefits, is as follows (in thousands): The entire amount reflected in the table above at April 30, 2019, if recognized, would reduce our effective tax rate. As of April 30, 2019, and 2018, the Company had $64,000 and $10,000, respectively, accrued for the payment of interest and penalties. For the fiscal years ended April 30, 2019 and 2018, the Company recognized interest and penalties of $54,000 and $3,000, respectively. Although it is difficult to predict or estimate the change in the Company’s unrecognized tax benefits over the next twelve months, the Company believes that it is reasonably possible that decreases in unrecognized tax benefits of up to $40,000 may be recognized during the next twelve months. The Company is subject to taxation in the U.S. federal, various state and local jurisdictions, and foreign jurisdictions. The Company is no longer subject to examination of its federal income tax returns by the Internal Revenue Service for fiscal years 2016 and prior. During Fiscal 2018, the Company closed an Internal Revenue Service examination of its Fiscal 2016 tax return with no change to the tax liability reported. The Company is no longer subject to examination by the taxing authorities in its foreign jurisdictions for Fiscal 2015 and prior. Net operating losses and tax attributes generated by domestic and foreign entities in closed years and utilized in open years are subject to adjustment by the tax authorities.

Question: What would be the change in the beginning balance between fiscal years 2019 and 2018 if the value in 2019 increased by $100 thousand?
Answer: -262

Question: Which fiscal year would have a higher ending balance at the end of the year if the ending balance of 2019 was $1,260 thousand instead?
Answer: 2018

Question: What would be the average ending balance for fiscal years 2018 and 2019 if the value in 2019 decreased by $10 thousand?
Answer: 1256
DSU plan The Corporation also offers a Deferred Share Unit ("DSU") Plan for members of the Board to assist in the attraction and retention of qualified individuals to serve on the Board of the Corporation. Each existing or new member of the Board may elect to be paid a percentage of the annual retainer in the form of DSUs with the balance, if any, being paid in cash. The number of DSUs that a member is entitled to receive is based on the average closing price of the subordinate shares on the TSX for the twenty consecutive trading days immediately preceding by one day the date of issue. Dividend equivalents are awarded with respect to DSUs in a member's account on the same basis as if the member was a shareholder of record of subordinate shares on the relevant record date, and the dividend equivalents are credited to the individual's account as additional DSUs. DSUs are redeemable and payable in cash or in shares, upon an individual ceasing to be a member of the Board or in the event of the death of the member. Under the DSU Plan, the following DSUs were issued by the Corporation and are outstanding at August 31: A compensation expense of $1,792,000 (compensation expense reduction of $181,000 in 2018) was recorded for the year ended August 31, 2019 related to this plan. <table> <tbody> <tr><td>Years ended August 31,</td><td>2019</td><td>2018</td></tr> <tr><td>Outstanding, beginning of the year</td><td>42,607</td><td>40,446</td></tr> <tr><td>Issued</td><td>11,328</td><td>6,662</td></tr> <tr><td>Redeemed</td><td>(12,351)</td><td>(5,549)</td></tr> <tr><td>Dividend equivalents</td><td>1,095</td><td>1,048</td></tr> <tr><td>Outstanding, end of the year</td><td>42,679</td><td>42,607</td></tr> </tbody> </table>

Question: If Outstanding, beginning of the year in 2019 was 43,000, what was the increase / (decrease) from 2018 to 2019?
Answer: 2554

Question: If issued in 2019 was 5,000, what was the average?
Answer: 5831

Question: If dividend equivalent in 2019 was 2,000, what is the average?
Answer: 1524
The following table shows the fair value of the DB pension plan assets for each category. Equity securities included approximately $15 million of BCE common shares, or 0.06% of total plan assets, at December 31, 2019 and approximately $8 million of BCE common shares, or 0.03% of total plan assets, at December 31, 2018. Debt securities included approximately $53 million of Bell Canada debentures, or 0.21% of total plan assets, at December 31, 2019 and approximately $68 million of Bell Canada debentures, or 0.30% of total plan assets, at December 31, 2018. Alternative investments included an investment in MLSE of $135 million, or 0.53% of total plan assets, at December 31, 2019 and $135 million, or 0.59% of total plan assets, at December 31, 2018. The Bell Canada pension plan has an investment arrangement which hedges part of its exposure to potential increases in longevity, which covers approximately $4 billion of post-employment benefit obligations. The fair value of the arrangement is included within other alternative investments. As a hedging arrangement of the pension plan, the transaction requires no cash contributions from BCE. <table> <tbody> <tr><td>FOR THE YEAR ENDED DECEMBER 31</td><td>2019</td><td>2018</td></tr> <tr><td>Observable markets data</td><td></td><td></td></tr> <tr><td>Equity securities</td><td></td><td></td></tr> <tr><td>Canadian</td><td>1,017</td><td>844</td></tr> <tr><td>Foreign</td><td>4,534</td><td>3,770</td></tr> <tr><td>Debt securities</td><td></td><td></td></tr> <tr><td>Canadian</td><td>13,216</td><td>12,457</td></tr> <tr><td>Foreign</td><td>2,385</td><td>2,004</td></tr> <tr><td>Money market</td><td>219</td><td>327</td></tr> <tr><td>Non-observable markets inputs</td><td></td><td></td></tr> <tr><td>Alternative investments</td><td></td><td></td></tr> <tr><td>Private equities</td><td>2,119</td><td>1,804</td></tr> <tr><td>Hedge funds</td><td>1,001</td><td>1,014</td></tr> <tr><td>Real estate</td><td>948</td><td>758</td></tr> <tr><td>Other</td><td>91</td><td>93</td></tr> <tr><td>Total</td><td>25,530</td><td>23,071</td></tr> </tbody> </table>

Question: How many components would there be under alternative investments if Real estate is removed?
Answer: 3

Question: What would the average Bell Canada debentures for 2018 and 2019 be if Bell Canada debentures for 2019 was $67 million instead?
Answer: 67.5

Question: What would the percentage change in the fair value for real estate in 2019 be if the amount in 2019 is 958?
Answer: 26.39