aveni-ai/aveni-bench-tat-hqa huggingface dataset:
3.3 Fair value estimation (continued) If one or more of the significant inputs are not based on observable market data, the instrument is included in level 3. Specific valuation techniques used to value financial instruments mainly include: Dealer quotes for similar instruments; The fair value of interest rate swaps is calculated as the present value of the estimated future cash flows based on observable yield curves; and Other techniques, such as discounted cash flow analysis, are used to determine fair value for financial instruments. During the year ended 31 December 2019, there was 1 transfer between level 1 and 2 for recurring fair value measurements. For transfers in and out of level 3 measurements see the following table, which presents the changes of financial instruments in level 3 for the years ended 31 December 2019 and 2018: <table> <tbody> <tr><td></td><td>Financial assets</td><td></td><td>Financial liabilities</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2019</td><td>2018</td></tr> <tr><td></td><td>RMB’Million</td><td>RMB’Million</td><td>RMB’Million</td><td>RMB’Million</td></tr> <tr><td>Opening balance – IAS 39</td><td></td><td>77,131</td><td></td><td>2,154</td></tr> <tr><td>Adjustment on adoption of IFRS 9</td><td></td><td>22,976</td><td></td><td>–</td></tr> <tr><td>Opening balance – IFRS 9</td><td>83,934</td><td>100,107</td><td>4,466</td><td>2,154</td></tr> <tr><td>Additions</td><td>39,116</td><td>51,185</td><td>75</td><td>3,301</td></tr> <tr><td>Business combination</td><td>–</td><td>–</td><td>(977)</td><td>–</td></tr> <tr><td>Disposals/Settlements</td><td>(6,714)</td><td>(9,899)</td><td>(1,193)</td><td>–</td></tr> <tr><td>Transfers</td><td>(4,552)</td><td>(93,151)</td><td>–</td><td>–</td></tr> <tr><td>Changes in fair value recognised in other comprehensive income</td><td>328</td><td>261</td><td>–</td><td>–</td></tr> <tr><td>Changes in fair value recognised in profit or loss*</td><td>9,241</td><td>30,485</td><td>(463)</td><td>(1,063)</td></tr> <tr><td>Currency translation differences</td><td>1,740</td><td>4,946</td><td>(35)</td><td>74</td></tr> <tr><td>Closing balance</td><td>123,093</td><td>83,934</td><td>1,873</td><td>4,466</td></tr> <tr><td>* Includes unrealised gains or (losses) recognised in profit or loss attributable to balances held at the end of the reporting period</td><td>3,265</td><td>6,861</td><td>(463)</td><td>(1,063)</td></tr> </tbody> </table>

Question: How much is the change in additions of financial assets from 2018 to 2019 if 2018 additions to financial assets was 60,000 million?
Answer: -20884

Question: What is the 2019 financial assets closing balance expressed as a percentage of 2018 financial assets closing balance if 2019 closing balance of financial assets was 150,000 million?
Answer: 178.71

Question: How much is the change between 2018 and 2019 currency translation differences of financial assets if 2018 currency translation differences are 5,000 million?
Answer: -3260
Other income (expense) nm—not meaningful Other income (expense), net changed $9.9 million in the year ended March 31, 2018 compared to the year ended March 31, 2017, which was primarily attributable to a change of $10.4 million in foreign exchange expense which was primarily attributable to the re-measurement of short-term intercompany balances denominated in currencies other than the functional currency of our operating units. The increase in interest income is primarily due to interest on investments. <table> <tbody> <tr><td></td><td>Year ended March 31,</td><td></td><td>Period-to-period change</td><td></td></tr> <tr><td>% Change</td><td>2018</td><td>2017</td><td>Amount</td><td>% Change</td></tr> <tr><td></td><td></td><td>(dollars in thousands)</td><td></td><td></td></tr> <tr><td>Other income (expense):</td><td></td><td></td><td></td><td></td></tr> <tr><td>Interest income</td><td>$1,310</td><td>$510</td><td>$800</td><td>157%</td></tr> <tr><td>Interest expense</td><td>(598)</td><td>(268)</td><td>(330)</td><td>123%</td></tr> <tr><td>Foreign exchange (expense) income and other, net</td><td>(3,439)</td><td>6,892</td><td>(10,331)</td><td>nm</td></tr> <tr><td>Total other income (expense), net</td><td>$(2,727)</td><td>$7,134</td><td>$(9,861)</td><td>nm</td></tr> </tbody> </table>

Question: If interest income in 2018 was 1,590 thousands, what would be the average for 2017 and 2018?
Answer: 1050

Question: If Interest expense in 2018 was -300 thousands, what would be the average for 2017 and 2018?
Answer: -284

Question: If Interest income in 2018 was 700 thousands, in which year would it be less than 1,000 thousands?
Answer: 2018, 2017
(5) GOODWILL AND OTHER INTANGIBLE ASSETS The carrying value of goodwill by segment was as follows: Reclassifications and other during the year ended December 31, 2019 were due primarily to tax adjustments for acquisitions in 2019 and 2018. See Note 2 for information regarding acquisitions. <table> <tbody> <tr><td></td><td>Application Software</td><td>Network Software &amp; Systems</td><td>Measurement &amp; Analytical Solutions</td><td>Process Technologies</td><td>Total</td></tr> <tr><td>Balances at December 31, 2017</td><td>$ 4,565.4</td><td>$ 2,591.3</td><td>$ 1,345.4</td><td>$ 318.2</td><td>$ 8,820.3</td></tr> <tr><td>Goodwill acquired</td><td>684.4</td><td>33.1</td><td>—</td><td>—</td><td>717.5</td></tr> <tr><td>Goodwill related to assets held for sale</td><td>—</td><td>—</td><td>(156.2)</td><td>—</td><td>(156.2)</td></tr> <tr><td>Currency translation adjustments</td><td>(17.0)</td><td>(2.3)</td><td>(14.5)</td><td>(5.9)</td><td>(39.7)</td></tr> <tr><td>Reclassifications and other</td><td>3.3</td><td>1.6</td><td>—</td><td>—</td><td>4.9</td></tr> <tr><td>Balances at December 31, 2018</td><td>$ 5,236.1</td><td>$ 2,623.7</td><td>$ 1,174.7</td><td>$312.3</td><td>$ 9,346.8</td></tr> <tr><td>Goodwill acquired</td><td>143.4</td><td>1,303.6</td><td>—</td><td>—</td><td>1,447.0</td></tr> <tr><td>Currency translation adjustments</td><td>8.3</td><td>8.8</td><td>3.3</td><td>2.2</td><td>22.6</td></tr> <tr><td>Reclassifications and other</td><td>1.6</td><td>(2.6)</td><td>—</td><td>—</td><td>(1.0)</td></tr> <tr><td>Balances at December 31, 2019</td><td>$ 5,389.4</td><td>$ 3,933.5</td><td>$ 1,178.0</td><td>$ 314.5</td><td>$ 10,815.4</td></tr> </tbody> </table>

Question: What would be the total goodwill acquired in the Network Software & Systems segment from 2018 to 2019 if the goodwill acquired in 2018 was $45?
Answer: 1348.6

Question: What would be the proportion of balances in Application Software and Process Technologies over total balances in all segments at December 31, 2018, if the balance in the Application Software segment was $4,000?
Answer: 0.46

Question: What would be the percentage change in the total balance of goodwill of the Network Software & Systems segment in 2019 compared to 2018 if the balance in 2018 was $2,750?
Answer: 43.04
The tax credit/(charge) for the period differs from the standard rate of corporation tax in the United Kingdom of 19.0% (2017/18: 19.0%). The reasons for this are explained below: The movements in losses recognised for the period ended 30 March 2019 is £nil (2017/18: £1.1m). Corporation tax losses are not recognised where future recoverability is uncertain. The adjustments to prior periods of £1.7m (2017/18: £(8.1m)) relate mainly to the adjustment of prior period losses and capital allowances which have been revised following submission of tax returns. <table> <tbody> <tr><td></td><td>52 weeks ended 30 Mar 2019 £m</td><td>52 weeks ended 31 Mar 2018 £m</td></tr> <tr><td>(Loss)/profit before taxation</td><td>(42.7)</td><td>20.9</td></tr> <tr><td>Tax credit/(charge) at the domestic income tax rate of 19.0% (2017/18: 19.0%)</td><td>8.2</td><td>(4.0)</td></tr> <tr><td>Tax effect of:</td><td></td><td></td></tr> <tr><td>Non-deductible items</td><td>(0.9)</td><td>(0.1)</td></tr> <tr><td>Other disallowable items</td><td>-</td><td>(0.4)</td></tr> <tr><td>Impairment of goodwill</td><td>-</td><td>(0.8)</td></tr> <tr><td>Adjustment for share-based payments</td><td>(0.4)</td><td>(0.6)</td></tr> <tr><td>Adjustment due to current period deferred tax being provided at 17.0% (2017/18: 17.0%)</td><td>(0.8)</td><td>0.7</td></tr> <tr><td>Movements in losses recognised</td><td>-</td><td>1.1</td></tr> <tr><td>Adjustment to restate opening deferred tax at 17.0% (2017/18: 17.0%)</td><td>-</td><td>(2.3)</td></tr> <tr><td>Adjustments to prior periods</td><td>1.7</td><td>(8.1)</td></tr> <tr><td>Current tax relating to overseas business</td><td>1.1</td><td>0.8</td></tr> <tr><td>Income tax credit/(charge)</td><td>8.9</td><td>(13.7)</td></tr> </tbody> </table>

Question: If (Loss)/profit before taxation in 2019 was 30.1 million, what would be the change from 2018 to 2019?
Answer: 9.2

Question: If Non-deductible items in 2019 was -0.5 million, what would be the average for 2018 and 2019?
Answer: -0.3

Question: If Adjustment for share-based payments in 2019 was -1.0 million, what would be the average for 2018 and 2019?
Answer: -0.8
Results of Operations The following table sets forth the percentage of revenue for certain items in our statements of operations for the periods indicated: Impact of inflation and product price changes on our revenue and on income was immaterial in 2019, 2018 and 2017. <table> <tbody> <tr><td>Fiscal Years</td><td></td><td></td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Statements of Operations:</td><td></td><td></td><td></td></tr> <tr><td>Revenue</td><td>100%</td><td>100%</td><td>100%</td></tr> <tr><td>Cost of revenue</td><td>43%</td><td>50%</td><td>55%</td></tr> <tr><td>Gross profit</td><td>57%</td><td>50%</td><td>45%</td></tr> <tr><td>Operating expenses:</td><td></td><td></td><td></td></tr> <tr><td>Research and development</td><td>120%</td><td>79%</td><td>79%</td></tr> <tr><td>Selling, general and administrative</td><td>86%</td><td>79%</td><td>81%</td></tr> <tr><td>Loss from operations</td><td>(149)%</td><td>(108)%</td><td>(115)%</td></tr> <tr><td>Interest expense</td><td>(3)%</td><td>(1)%</td><td>(1)%</td></tr> <tr><td>Interest income and other expense, net</td><td>2%</td><td>1%</td><td>—%</td></tr> <tr><td>Loss before income taxes</td><td>(150)%</td><td>(108)%</td><td>(116)%</td></tr> <tr><td>Provision for income taxes</td><td>1%</td><td>1%</td><td>1%</td></tr> <tr><td>Net loss</td><td>(151)%</td><td>(109)%</td><td>(117)%</td></tr> </tbody> </table>

Question: What would be the total proportion of cost of revenue as a percentage of revenue in 2017 and 2018 if the total percentage is doubled and then decreased by 140%?
Answer: 70

Question: What would be the average proportion of cost of revenue as a percentage of the total revenue in 2017 and 2018 if the percentage in 2018 is decreased by 40%?
Answer: 32.5

Question: What would be the average proportion of cost of revenue as a percentage of the total revenue in 2018 and 2019 if the percentage in 2019 is doubled?
Answer: 68
22. Directors and key management compensation This note details the total amounts earned by the Company’s Directors and members of the Executive Committee. Directors Aggregate emoluments of the Directors of the Company were as follows: Notes: 1 Excludes gains from long-term incentive plans. 2 Includes the value of the cash allowance taken by some individuals in lieu of pension contributions No Directors serving during the year exercised share options in the year ended 31 March 2019 (2018: one Director, gain €0.1 million; gain 2017: one Director, €0.7 million <table> <tbody> <tr><td></td><td>2019 €m</td><td>2018 €m</td><td>2017 €m</td></tr> <tr><td>Salaries and fees</td><td>4</td><td>4</td><td>4</td></tr> <tr><td>Incentive schemes1</td><td>2</td><td>3</td><td>2</td></tr> <tr><td>Other benefits2</td><td>–</td><td>1</td><td>1</td></tr> <tr><td></td><td>6</td><td>8</td><td>7</td></tr> </tbody> </table>

Question: What would be the average salaries and fees between 2018 and 2019 if 2018 salaries and fees was 6 €m?
Answer: 5

Question: What would be the average incentive schemes in €m between 2018 and 2019 if 2018 incentive schemes was 1 €m?
Answer: 1.5

Question: What would be the difference between average salaries and fees and average incentive schemes from 2018 to 2019 if 2018 incentive schemes was 2 €m?
Answer: 2
According to the regulations of Taiwan Financial Supervisory Commission (FSC), UMC is required to appropriate a special reserve in the amount equal to the sum of debit elements under equity, such as unrealized loss on financial instruments and debit balance of exchange differences on translation of foreign operations, at every year-end. Such special reserve is prohibited from distribution. However, if any of the debit elements is reversed, the special reserve in the amount equal to the reversal may be released for earnings distribution or offsetting accumulated deficits. The distribution of earnings for 2018 was approved by the stockholders’ meeting held on June 12, 2019, while the distribution of earnings for 2019 was approved by the Board of Directors’ meeting on April 27, 2020. The details of distribution are as follows: <table> <tbody> <tr><td></td><td>Appropriation of earnings (in thousand NT dollars) Appropriation of earnings (in thousand NT dollars)</td><td></td><td>Cash dividend per share (NT dollars)</td><td></td></tr> <tr><td></td><td>2018</td><td>2019</td><td>2018</td><td>2019</td></tr> <tr><td>Legal reserve</td><td>$707,299</td><td>$963,947</td><td></td><td></td></tr> <tr><td>Special reserve</td><td>14,513,940</td><td>(3,491,626)</td><td></td><td></td></tr> <tr><td>Cash dividends</td><td>6,916,105</td><td>9,765,155</td><td>$0.58</td><td>$0.75</td></tr> </tbody> </table>

Question: If the Legal reserve within Appropriation of earnings increase to 780,128 thousand in 2018, what is the revised average?
Answer: 872037.5

Question: What would be the increase/ (decrease) in Legal reserve within Appropriation of earnings if the value in 2018 is increased to 788,301 thousand?
Answer: 175646

Question: What would be the increase/ (decrease) in Cash dividends within Appropriation of earnings if the value in 2018 is increased to 7,718,779 thousand?
Answer: 2046376
Trade and Other Receivables Unbilled revenues represent amounts not yet billed to merchants related to subscription fees for Plus merchants, transaction fees and shipping charges, as at the Consolidated Balance Sheet date. Expressed in US $000's except share and per share amounts <table> <tbody> <tr><td></td><td>December 31, 2019</td><td>December 31, 2018</td><td>January 1, 2018</td></tr> <tr><td></td><td>$</td><td>$</td><td>$</td></tr> <tr><td>Indirect taxes receivable</td><td>36,821</td><td>3,774</td><td>832</td></tr> <tr><td>Unbilled revenues</td><td>31,629</td><td>12,653</td><td>7,616</td></tr> <tr><td>Trade receivables</td><td>9,660</td><td>11,191</td><td>7,073</td></tr> <tr><td>Accrued interest</td><td>5,754</td><td>5,109</td><td>2,015</td></tr> <tr><td>Other receivables</td><td>6,665</td><td>8,620</td><td>4,403</td></tr> <tr><td></td><td>90,529</td><td>41,347</td><td>21,939</td></tr> </tbody> </table>

Question: What would be the average trade receivables for 2018 and 2019 if 2018 trade receivables was $12,000 thousand?
Answer: 10830

Question: What would be the average indirect taxes receivable for 2018 and 2019 if 2018 indirect taxes receivable was $3,900 thousand?
Answer: 20360.5

Question: What would be the average other receivables for 2018 and 2019 if 2018 other receivables was $9,000 thousand?
Answer: 7832.5
12. Life, Accident and Health Reserves The following table sets forth changes in the liability for claims for the portion of our long-term care insurance reserves (in millions): The Insurance segment experienced a favorable claims reserve development of $47.2 million and an unfavorable claims reserve development of $81.6 million for the years ended December 31, 2019 and 2018, respectively. The main drivers of the current year favorable development were due to an update to the estimate for remaining benefits to be paid and due to favorable development in claim termination rates experienced relative to prior years. The main drivers of the prior year deficiency were post-acquisition recapture of two reinsurance treaties on the KIC block, post-acquisition reserve strengthening on the acquired KIC block, and variance in the development of claim termination rates and care transition settings on prior year incurred claims. <table> <tbody> <tr><td>Years Ended December 31,</td><td></td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Beginning balance</td><td>$ 738.7</td><td>$ 243.5</td></tr> <tr><td>Less: recoverable from reinsurers</td><td>(136.4)</td><td>(100.6)</td></tr> <tr><td>Beginning balance, net</td><td>602.3</td><td>142.9</td></tr> <tr><td>Opening balance due to business acquired</td><td>—</td><td>295.4</td></tr> <tr><td>Less: recoverable from reinsurers</td><td>—</td><td>(55.9)</td></tr> <tr><td>Net balance of business acquired</td><td>—</td><td>239.5</td></tr> <tr><td>Incurred related to insured events of:</td><td></td><td></td></tr> <tr><td>Current year</td><td>211.8</td><td>216.6</td></tr> <tr><td>Prior years</td><td>(47.2)</td><td>81.6</td></tr> <tr><td>Total incurred</td><td>164.6</td><td>298.2</td></tr> <tr><td>Paid related to insured events of:</td><td></td><td></td></tr> <tr><td>Current year</td><td>(17.5)</td><td>(15.0)</td></tr> <tr><td>Prior years</td><td>(141.0)</td><td>(72.1)</td></tr> <tr><td>Total paid</td><td>(158.5)</td><td>(87.1)</td></tr> <tr><td>Interest on liability for policy and contract claims</td><td>21.9</td><td>8.8</td></tr> <tr><td>Ending balance, net</td><td>630.3</td><td>602.3</td></tr> <tr><td>Add: recoverable from reinsurers</td><td>131.0</td><td>136.4</td></tr> <tr><td>Ending balance</td><td>$ 761.3</td><td>$ 738.7</td></tr> </tbody> </table>

Question: If beginning balance in 2019 was 500.0 million, what would be the change from 2018 to 2019?
Answer: 256.5

Question: If recoverable from reinsures value in 2019 was -150.0 million, what would be the average for 2018 and 2019?
Answer: -125.3

Question: If Interest on liability for policy and contract claims in 2019 was 10.0 million, what would be the percentage change from 2018 to 2019?
Answer: 13.64
Other assets consist of the following (in thousands): (1) In the first quarter of fiscal 2019, we invested 3.0 million Euro ($3.4 million) in 3D-Micromac AG, a private company in Germany. The investment is included in other assets and is being carried on a cost basis and will be adjusted for impairment if we determine that indicators of impairment exist at any point in time. <table> <tbody> <tr><td></td><td>Fiscal year-end</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Assets related to deferred compensation arrangements (see Note 13)</td><td>$35,842</td><td>$37,370</td></tr> <tr><td>Deferred tax assets (see Note 16)</td><td>87,011</td><td>64,858</td></tr> <tr><td>Other assets(1)</td><td>18,111</td><td>9,521</td></tr> <tr><td>Total other assets</td><td>$140,964</td><td>$111,749</td></tr> </tbody> </table>

Question: In which year would Other assets be larger if the amount in 2018 was $19,521 thousand instead?
Answer: 2018

Question: What would the change in Other assets in 2019 from 2018 be if the amount in 2019 was $18,000 thousand instead?
Answer: 8479

Question: What would the percentage change in Other assets in 2019 from 2018 be if the amount in 2019 was $18,000 thousand instead?
Answer: 89.06
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. <table> <tbody> <tr><td></td><td>Operating Leases</td><td>Finance Leases</td></tr> <tr><td></td><td>(Dollars in millions)</td><td></td></tr> <tr><td>2020</td><td>$460</td><td>47</td></tr> <tr><td>2021</td><td>361</td><td>28</td></tr> <tr><td>2022</td><td>308</td><td>22</td></tr> <tr><td>2023</td><td>265</td><td>22</td></tr> <tr><td>2024</td><td>194</td><td>21</td></tr> <tr><td>Thereafter</td><td>686</td><td>170</td></tr> <tr><td>Total lease payments</td><td>2,274</td><td>310</td></tr> <tr><td>Less: interest</td><td>(516)</td><td>(90)</td></tr> <tr><td>Total</td><td>$1,758</td><td>220</td></tr> <tr><td>Less: current portion</td><td>(416)</td><td>(35)</td></tr> <tr><td>Long-term portion</td><td>$1,342</td><td>185</td></tr> </tbody> </table>

Question: How many periods would be highlighted in the table if Thereafter is removed?
Answer: 5

Question: What would the sum of finance leases from 2020 to 2024 be if the amount for 2020 is $57 million instead?
Answer: 150

Question: What would the percentage change in the amount of operating leases in 2021 from 2020 be if the amount in 2021 is $400 million?
Answer: -13.04
In 2019, 2018 and 2017, we adopted the revised mortality tables and projection scales released by the Society of Actuaries, which decreased the projected benefit obligation of our benefit plans by $4 million, $38 million and $113 million, respectively. The change in the projected benefit obligation of our benefit plans was recognized as part of the net actuarial (gain) loss and is included in accumulated other comprehensive loss, a portion of which is subject to amortization over the remaining estimated life of plan participants, which was approximately 16 years as of December 31, 2019. The following tables summarize the change in the benefit obligations for the Combined Pension Plan and post-retirement benefit plans: <table> <tbody> <tr><td></td><td></td><td>Combined Pension Plan</td><td></td></tr> <tr><td></td><td></td><td>Years Ended December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td></td><td></td><td>(Dollars in millions)</td><td></td></tr> <tr><td>Change in benefit obligation</td><td></td><td></td><td></td></tr> <tr><td>Benefit obligation at beginning of year</td><td>$11,594</td><td>13,064</td><td>13,244</td></tr> <tr><td>Service cost</td><td>56</td><td>66</td><td>63</td></tr> <tr><td>Interest cost</td><td>436</td><td>392</td><td>409</td></tr> <tr><td>Plan amendments</td><td>(9)</td><td>—</td><td>—</td></tr> <tr><td>Special termination benefits charge</td><td>6</td><td>15</td><td>—</td></tr> <tr><td>Actuarial (gain) loss</td><td>1,249</td><td>(765)</td><td>586</td></tr> <tr><td>Benefits paid from plan assets</td><td>(1,115)</td><td>(1,178)</td><td>(1,238)</td></tr> <tr><td>Benefit obligation at end of year</td><td>$12,217</td><td>11,594</td><td>13,064</td></tr> </tbody> </table>

Question: What would the total special termination benefits charge in 2018 and 2019 be if the value in 2019 is $5 million instead?
Answer: 20

Question: Which year would have the lowest service cost if the value for 2019 is $67 million instead?
Answer: 2017

Question: What would the percentage change in interest cost in 2019 from 2018 be if the value in 2019 is $450 million instead?
Answer: 14.8