aveni-ai/aveni-bench-tat-hqa huggingface dataset:
Assumptions Weighted average actuarial assumptions used to determine costs for the plans for each period were as follows: The weighted-average expected long-term rate of return for the plan assets is 3.3%. The weighted-average expected longterm rate of return on plan assets is based on the interest rates guaranteed under the insurance contracts, and the expected rate of return appropriate for each category of assets weighted for the distribution within the diversified investment fund. The assumptions used for the plans are based upon customary rates and practices for the location of the plans. Factors such as asset class allocations, long-term rates of return (actual and expected), and results of periodic asset liability modeling studies are considered when constructing the long-term rate of return assumption for our defined benefit pension plans. <table> <tbody> <tr><td></td><td></td><td>Fiscal Year Ended January 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Discount rate</td><td>2.5%</td><td>2.4%</td><td>3.2%</td></tr> <tr><td>Expected long-term rate of return on plan assets</td><td>3.3%</td><td>3.3%</td><td>4.3%</td></tr> <tr><td>Rate of compensation increase</td><td>2.3%</td><td>2.3%</td><td>2.2%</td></tr> </tbody> </table>

Question: What is the average discount rate over the 3 year period from 2017 to 2019 if the actual discount rate for 2017 is actually 2.6%?
Answer: 2.5

Question: How much did the expected long term rate of return on plan assets decrease by from 2017 to 2019, if the expected long term rate on return for plan assets in 2017 was actually 3.9%?
Answer: 0.6

Question: What is the average discount rate over the 4 year period from 2016 to 2019 if the average discount rate for 2016 was actually 2.7?
Answer: 2.7
Results of Continuing Operations The analysis presented below is organized to provide the information we believe will facilitate an understanding of our historical performance and relevant trends going forward, and should be read in conjunction with our Consolidated Financial Statements, including the notes thereto, in Item 8 "Financial Statements and Supplementary Data" of this Annual Report on Form 10 - K. The following table sets forth, for the periods indicated, certain data derived from our Consolidated Statements of Operations (in thousands): <table> <tbody> <tr><td></td><td>Year Ended December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Sales</td><td>$788,948</td><td>$718,892</td></tr> <tr><td>Gross profit</td><td>315,652</td><td>365,607</td></tr> <tr><td>Operating expenses</td><td>261,264</td><td>194,054</td></tr> <tr><td>Operating income from continuing operations</td><td>54,388</td><td>171,553</td></tr> <tr><td>Other income (expense), net</td><td>12,806</td><td>823</td></tr> <tr><td>Income from continuing operations before income taxes</td><td>67,194</td><td>172,376</td></tr> <tr><td>Provision for income taxes</td><td>10,699</td><td>25,227</td></tr> <tr><td>Income from continuing operations, net of income taxes</td><td>$ 56,495</td><td>$ 147,149</td></tr> </tbody> </table>

Question: What would be the change in sales between 2018 and 2019 if sales in 2019 was $900,000 thousand instead?
Answer: 181108

Question: What would be the change in operating expenses between 2018 and 2019 if operating expenses in 2019 was $300,000 thousand instead?
Answer: 105946

Question: What would be the percentage change in gross profit between 2018 and 2019 if gross profit in 2019 was $400,000 thousand instead?
Answer: 9.41
Indefinite-lived Intangible Assets The carrying amount of indefinite-lived intangible assets were as follows (in millions): The Broadcasting segment strategically acquires assets across the United States, which results in the recording of FCC licenses. Providing the Company acts within the requirements and constraints of the regulatory authorities, the renewal and extension of these licenses is reasonably certain at minimal costs. Accordingly, we have concluded that the acquired FCC licenses are indefinite-lived intangible assets. In 2019, FCC licenses increased $15.6 million, $18.2 million of which was through acquisitions, offset by $2.3 million of impairments and $0.3 million loss on the sale of licenses. Our Broadcasting segment recorded the impairment as a result of its decision to forfeit FCC licenses in certain lower-ranked markets, and does not expect any significant changes to future cash flows as a result of these forfeitures. The Company reports intangible impairment charges within the Asset impairment expense line of our Consolidated Statements of Operations. <table> <tbody> <tr><td></td><td>December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>FCC licenses</td><td>$ 136.2</td><td>$ 120.6</td></tr> <tr><td>State licenses</td><td>2.5</td><td>2.5</td></tr> <tr><td>Total</td><td>$ 138.7</td><td>$ 123.1</td></tr> </tbody> </table>

Question: If FCC licenses value in 2019 was 150.0 million, what would be the change from 2018 to 2019?
Answer: 29.4

Question: If state licenses value in 2019 was 3.0 million, what would be the average for 2018 and 2019?
Answer: 2.75

Question: If total in 2019 was 140.0 million, what would be the percentage change from 2018 to 2019?
Answer: 13.73
Additional Information The following table presents sales information by geographic area for the years ended December 31, 2019, 2018 and 2017: Customers comprising more than 10% of revenue can change from year to year. Single customers comprising more than 10% of our revenue in 2019 included three customers at 19%, 17% and 13%. Single customers comprising more than 10% of our revenue in 2018 included two customers at 27% and 17%. Single customers comprising more than 10% of our revenue in 2017 included two customers at 40% and 16%. Other than those with more than 10% of revenues disclosed above, and excluding distributors, our next five largest customers can change, and has historically changed, from year-to-year. These combined customers represented 15%, 18% and 15% of total revenue in 2019, 2018 and 2017, respectively. As of December 31, 2019, property, plant and equipment, net totaled $73.7 million, which included $69.9 million held in the U.S. and $3.9 million held outside the U.S. As of December 31, 2018, property, plant and equipment, net totaled $80.6 million, which included $77.3 million held in the U.S. and $3.3 million held outside the U.S. Property, plant and equipment, net is reported on a company-wide, functional basis only. <table> <tbody> <tr><td>(In thousands)</td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>United States</td><td>$300,853</td><td>$288,843</td><td>$508,178</td></tr> <tr><td>Mexico</td><td>90,795</td><td>12,186</td><td>2,246</td></tr> <tr><td>Germany</td><td>78,062</td><td>167,251</td><td>119,502</td></tr> <tr><td>Other international</td><td>60,351</td><td>60,997</td><td>36,974</td></tr> <tr><td>Total</td><td>$530,061</td><td>$529,277</td><td>$666,900</td></tr> </tbody> </table>

Question: What would be the change in sales in Germany between 2018 and 2019 if sales in 2019 was $200,000 thousand instead?
Answer: 32749

Question: What would be the change in sales in Mexico between 2017 and 2018 if the sales in 2018 was $20,000 thousand instead?
Answer: 17754

Question: What would be the percentage change in total sales between 2018 and 2019 if total sales in 2019 was $600,000 thousand instead?
Answer: 13.36
Long-term employee benefit obligations The obligation comprises an obligation under the incentive programs to deliver Restricted Share Units in TORM plc at a determinable price to the entity's key personnel. The RSUs granted entitle the holder to acquire one TORM A-share. The program was established during the year and comprises the following number of shares in TORM plc: In 2017, the Board agreed to grant a total of 866.6 RSUs to other management. The RSUs to other management were subject to a three-year vesting period, with one third of the grant amount vesting at each anniversary date beginning on 1 January, 2018. The exercise price of each vested RSU is following certain adjustments for dividends at DKK 93.6 and an exercise period of six months. In 2018, the Board agreed to grant a total of 944,468 RSU’s to other management. The vesting period of the program is three years for key employees and three years for the Executive Director. The exercise price is set to DKK 53.7. The exercise period is 12 months after the vesting date for key employees and 12 months after the vesting date for the Executive Director. The fair value of the options granted in 2018 was determined using the Black-Scholes model and is not material. The average remaining contractual life for the restricted shares as per 31 December 2018 is 1.1 years (2017: 1.3 years). In 2019, the Board agreed to grant a total of 1,001,100 RSUs to other management. The vesting period of the program is three years for key employees. The exercise price is set to DKK 53.7. The exercise period is 12 months after the vesting date. The fair value of the options granted in 2019 was determined using the Black-Scholes model and is not material. The average remaining contractual life for the restricted shares as per 31 December 2019 is 1.5 years. <table> <tbody> <tr><td>Number of shares (1,000)</td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Outstanding as of 1 January</td><td>2,719.1</td><td>2,611.2</td><td>1,999.8</td></tr> <tr><td>Granted during the period</td><td>1,001.1</td><td>907.3</td><td>866.6</td></tr> <tr><td>Exercised during the period</td><td>-529.4</td><td>-</td><td>-</td></tr> <tr><td>Expired during the period</td><td>-785.3</td><td>-764.0</td><td>-233.9</td></tr> <tr><td>Forfeited during the period</td><td>-177.2</td><td>-35.4</td><td>-21.3</td></tr> <tr><td>Outstanding as of 31 December</td><td>2,228.3</td><td>2,719.1</td><td>2,611.2</td></tr> <tr><td>Exercisable as of 31 December</td><td>-</td><td>255.3</td><td>255.3</td></tr> </tbody> </table>

Question: Which year would have the most number of shares granted during the period if the amount for 2018 was 1,007.3 thousand shares instead?
Answer: 2018

Question: What would the change in the number of shares granted in 2019 from 2018 be if the amount in 2019 was 1,000.0 thousand shares instead?
Answer: 92.7

Question: What would the percentage change in the number of shares granted in 2019 from 2018 be if the amount in 2019 was 1,000.0 thousand shares instead?
Answer: 10.22
Results of Continuing Operations The analysis presented below is organized to provide the information we believe will facilitate an understanding of our historical performance and relevant trends going forward, and should be read in conjunction with our Consolidated Financial Statements, including the notes thereto, in Item 8 "Financial Statements and Supplementary Data" of this Annual Report on Form 10 - K. The following table sets forth, for the periods indicated, the percentage of sales represented by certain items reflected in our Consolidated Statements of Operations: <table> <tbody> <tr><td></td><td>Year Ended December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Sales</td><td>100.0 %</td><td>100.0 %</td></tr> <tr><td>Gross profit</td><td>40.0</td><td>50.9</td></tr> <tr><td>Operating expenses</td><td>33.1</td><td>27.0</td></tr> <tr><td>Operating income from continuing operations</td><td>6.9</td><td>23.9</td></tr> <tr><td>Other income (expense), net</td><td>1.6</td><td>0.1</td></tr> <tr><td>Income from continuing operations before income taxes</td><td>8.5</td><td>24.0</td></tr> <tr><td>Provision for income taxes</td><td>1.4</td><td>3.5</td></tr> <tr><td>Income from continuing operations, net of income taxes</td><td>7.2 %</td><td>20.5 %</td></tr> </tbody> </table>

Question: What would be the change in percentage of sales represented by gross profit between 2018 and 2019 if the percentage of sales represented by gross profit in 2019 was 60.0% instead?
Answer: 9.1

Question: What would be the change in percentage of sales represented by net other income between 2018 and 2019 if net other income in 2019 was 4.0% instead?
Answer: 3.9

Question: What would be the change in percentage of sales represented by provision for income taxes between 2018 and 2019 if the provision for income taxes in 2019 was 5.0% instead?
Answer: 1.5
The Company sponsors a defined benefit plan, the Woolworths Group Superannuation Plan (WGSP or the Plan), that provides superannuation benefits for employees upon retirement. The defined benefit plan is closed to new members. The assets of the WGSP are held in a sub-plan within AMP SignatureSuper that is legally separated from the Group. The WGSP invests entirely in pooled unit trust products where prices are quoted on a daily basis. The WGSP consists of members with defined benefit entitlements and defined contribution benefits. The plan also pays allocated pensions to a small number of pensioners. The following disclosures relate only to the Group’s obligation in respect of defined benefit entitlements. The Group contributes to the WGSP at rates as set out in the Trust Deed and Rules and the Participation Deed between the Group and AMP Superannuation Limited. Members contribute to the WGSP at rates dependent upon their membership category. The plan provides lump sum defined benefits that are defined by salary and period of membership. An actuarial valuation was carried out at both reporting dates by Mr Nicholas Wilkinson, FIAA, Willis Towers Watson. The principal actuarial assumptions used for the purpose of the valuation are as follows: <table> <tbody> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td>%</td><td>%</td></tr> <tr><td>Discount rate</td><td>2.9</td><td>3.8</td></tr> <tr><td>Expected rate of salary increase</td><td>2.5</td><td>2.5</td></tr> <tr><td>Rate of price inflation</td><td>2.0</td><td>2.0</td></tr> </tbody> </table>

Question: What is the average discount rate for 2018 and 2019 if the discount rate in 2019 is 3.6%?
Answer: 3.7

Question: What is the change in expected rate of salary increase between 2018 and 2019 if the expected rate of salary increase in 2019 is 4.0% instead?
Answer: 1.5

Question: What is the average rate of price inflation for 2018 and 2019 if the rate of price inflation in 2019 is 3.0% instead?
Answer: 2.5
6 Segment Information continued The Group’s revenue is diversified across its entire end customer base and no single end user accounted for greater than 10 per cent of the Group’s revenue in either 2018 or 2019. In 2019 two distributors accounted for 15 per cent each, and one distributor for 11 per cent of Group billings which were attributable to all segments of the Group (2018: three distributors accounted for 15 per cent, 14 per cent and 12 per cent each). <table> <tbody> <tr><td></td><td>Year-ended 31 March 2019</td><td>Year-ended 31 March 2018 Restated See note 2</td></tr> <tr><td>Revenue from external customers by country</td><td>$M</td><td>$M</td></tr> <tr><td>UK</td><td>83.2</td><td>73.5</td></tr> <tr><td>USA</td><td>222.2</td><td>199.0</td></tr> <tr><td>Germany</td><td>143.5</td><td>128.4</td></tr> <tr><td>Other countries</td><td>261.7</td><td>238.1</td></tr> <tr><td>Total revenue from external customers by country</td><td>710.6</td><td>639.0</td></tr> </tbody> </table>

Question: In which year would the amount of revenue from external customers in the UK be larger if the amount in 2018 was $83.5 million instead?
Answer: 2018

Question: What would the change in revenue from external customers from UK in 2019 from 2018 be if the amount in 2019 was $83.5 million instead?
Answer: 10

Question: What would the percentage change in revenue from external customers from UK in 2019 from 2018 be if the amount in 2019 was $83.5 million instead?
Answer: 13.61
8. Stock option and award plan: (Continued) A summary of the Company’s non-vested restricted stock awards as of December 31, 2019 and the changes during the year ended December 31, 2019 are as follows: The weighted average per share grant date fair value of restricted stock granted was $53.53 in 2019 (0.5 million shares) $44.02 in 2018 (0.5 million shares) and $40.52 in 2017 (0.5 million shares). The fair value was determined using the quoted market price of the Company’s common stock on the date of grant. Valuations were obtained to determine the fair value for the shares granted to the Company’s CEO that are subject to the total shareholder return of the Company’s common stock compared to the total shareholder return of the Nasdaq Telecommunications Index. The fair value of shares of restricted stock vested in 2019, 2018 and 2017 was $20.8 million, $19.1 million and $12.6 million, respectively. Equity-based compensation expense related to stock options and restricted stock was $18.5 million, $17.7 million, and $13.3 million for 2019, 2018, and 2017, respectively. The income tax benefit related to stock options and restricted stock was $3.0 million, $1.8 million, and $2.5 million for 2019, 2018, and 2017, respectively. The Company capitalized compensation expense related to stock options and restricted stock for 2019, 2018, and 2017 of $1.8 million, $1.7 million and $1.2 million, respectively. As of December 31, 2019, there was $31.7 million of total unrecognized compensation cost related to non-vested equity-based compensation awards. That cost is expected to be recognized over a weighted average period of 1.9 years. <table> <tbody> <tr><td>Non-vested awards</td><td>Shares</td><td>Weighted-Average Grant Date Fair Value</td></tr> <tr><td>Non-vested at December 31, 2018</td><td>1,187,586</td><td>$41.12</td></tr> <tr><td>Granted</td><td>473,550</td><td>$53.53</td></tr> <tr><td>Vested</td><td>(365,223)</td><td>$41.83</td></tr> <tr><td>Forfeited</td><td>(12,632)</td><td>$50.49</td></tr> <tr><td>Non-vested at December 31, 2019</td><td>1,283,281</td><td>$45.40</td></tr> </tbody> </table>

Question: What would be the percentage of non-vested shares granted in 2019 as a percentage of the total non-vested shares at December 31, 2019 if the total shares at December 31, 2019 is increased by 5,000?
Answer: 36.76

Question: What would be the percentage of non-vested shares vested in 2019 as a percentage of the total non-vested shares at December 31, 2019 if the total shares at December 31, 2019 is decreased by 100,000?
Answer: 30.87

Question: What would be the percentage of non-vested shares forfeited in 2019 as a percentage of the total non-vested shares at December 31, 2019 if the total shares at December 31, 2019 is doubled?
Answer: 0.49
17 Impairment of Goodwill and Intangibles Before recognition of impairment losses, the carrying amount of goodwill had been allocated as follows: Impairment of goodwill and intangible assets is tested annually, or more frequently where there is indication of impairment. Where the asset does not generate cash flows that are independent from other assets, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs. If the recoverable amount of an asset or cash-generating unit is estimated to be less than its carrying amount, the carrying amount of the asset or cash-generating unit is reduced to its recoverable amount. An impairment loss is recognised as an expense immediately in the Consolidated Statement of Profit or Loss. Goodwill is considered impaired if the carrying value of the cash-generating unit to which it relates is greater than the higher of fair value less costs of disposal and the value in use. For the year-ended 31 March 2019, the Directors have reviewed the value of goodwill based on internal value in use calculations. The key assumptions for these calculations are discount rates, growth rates and expected changes to billings and direct costs during the period. The Group prepares cash flow forecasts derived from the Directors’ most recent financial forecasts for the following five years. The growth rates for the five-year period are based on Directors’ expectations of the medium-term operating performance of the cash-generating unit, planned growth in market share, industry forecasts, growth in the market and specific regional considerations and are in line with past experience. Discount rates have been estimated based on rates that reflect current market assessments of the Group’s weighted average cost of capital. <table> <tbody> <tr><td></td><td>31 March 2019</td><td>31 March 2018</td></tr> <tr><td></td><td>$M</td><td>$M</td></tr> <tr><td>Americas</td><td>273.6</td><td>288.2</td></tr> <tr><td>EMEA</td><td>413.0</td><td>434.2</td></tr> <tr><td>APJ</td><td>98.7</td><td>103.6</td></tr> <tr><td></td><td>785.3</td><td>826.0</td></tr> </tbody> </table>

Question: In which year would the amount in APJ be larger if the amount in 2019 was $108.7 million instead?
Answer: 2019

Question: What would the change in the amount in APJ in 2019 from 2018 be if the amount in 2019 was $98.6 million instead?
Answer: -5

Question: What would the percentage change in the amount in APJ in 2019 from 2018 be if the amount in 2019 was $98.6 million instead?
Answer: -4.83
Operating Expense Selling, general and administrative expense increased $9.6 million to $24.4 million for the year ended December 31, 2019 compared to $14.8 million for the year ended December 31, 2018. Selling, general and administrative expense increased primarily due to $4.4 million of expenses associated with the legacy business of MOI and $2.0 million of expenses associated with the legacy business of GP , in addition to $1.0 million in transaction costs associated with the acquisition of GP, a $0.9 million increase in share-based compensation as a result of new awards, and a $1.1 million increase in expenses related to sales and marketing as a result of increased revenue. Research, development and engineering expenses increased $3.7 million to $7.5 million for the year ended December 31, 2019 compared to $3.8 million for the year ended December 31, 2018 primarily due to $1.1 million of research, development and engineering expense associated with the legacy business of MOI and $2.7 million of research, development and engineering expense associated with the legacy business of GP during the year ended December 31, 2019. <table> <tbody> <tr><td></td><td>Years ended December 31,</td><td></td><td></td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>$ Difference</td><td>% Difference</td></tr> <tr><td>Selling, general and administrative expense</td><td>$24,371,349</td><td>$14,794,205</td><td>$9,577,144</td><td>64.7%</td></tr> <tr><td>Research, development and engineering expense</td><td>7,496,012</td><td>3,766,160</td><td>3,729,852</td><td>99.0%</td></tr> <tr><td>Total operating expense</td><td>$31,867,361</td><td>$18,560,365</td><td>$13,306,996</td><td>71.7%</td></tr> </tbody> </table>

Question: If the Selling, general and administrative expense in 2019 increased to 29,541,674 , what would be the revised average for December 31, 2018 and 2019?
Answer: 22167939.5

Question: If the Research, development and engineering expense in 2019 increased to 9,511,660, what would be the revised average for December 31, 2018 and 2019?
Answer: 6638910

Question: If Selling, general and administrative expense in 2019 was 15,000,000, in which year would it be less than 20,000,000?
Answer: 2019, 2018