aveni-ai/aveni-bench-tat-hqa huggingface dataset:
Earnings per share presents the amount of profit generated for the reporting period attributable to shareholders divided by the weighted average number of shares on issue. The potential for any share rights issued by the Group to dilute existing shareholders’ ownership when the share rights are exercised are also presented. (1) Weighted average number of shares has been adjusted to remove shares held in trust by Woolworths Custodian Pty Ltd (as trustee of various employee share trusts) (2) Includes 8.0 million (2018: 3.4 million) shares deemed to be issued for no consideration in respect of employee performance rights. In 2019, the weighted average number of ordinary shares used in the calculation of EPS included the effect of the off-market share buy-back that was completed on 27 May 2019, resulting in 58.7 million ordinary shares being cancelled. Refer to Note 4.3 for further details on the share buy-back. <table> <tbody> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td>53 WEEKS</td><td>52 WEEKS</td></tr> <tr><td>Profit for the period attributable to equity holders of the parent entity used in</td><td></td><td></td></tr> <tr><td>earnings per share ($M)</td><td></td><td></td></tr> <tr><td>Continuing operations</td><td>1,493</td><td>1,605</td></tr> <tr><td>Discontinued operations</td><td>1,200</td><td>119</td></tr> <tr><td></td><td>2,693</td><td>1,724</td></tr> <tr><td>Weighted average number of shares used in earnings per share (shares, millions) (1)</td><td></td><td></td></tr> <tr><td>Basic earnings per share</td><td>1,305.7</td><td>1,300.5</td></tr> <tr><td>Diluted earnings per share (2)</td><td>1,313.7</td><td>1,303.9</td></tr> <tr><td>Basic earnings per share (cents per share) (1)</td><td></td><td></td></tr> <tr><td>Continuing operations</td><td>114.3</td><td>123.4</td></tr> <tr><td>Discontinued operations</td><td>91.9</td><td>9.2</td></tr> <tr><td></td><td>206.2</td><td>132.6</td></tr> <tr><td>Diluted earnings per share (cents per share) (1,2)</td><td></td><td></td></tr> <tr><td>Continuing operations</td><td>113.6</td><td>123.1</td></tr> <tr><td>Discontinued operations</td><td>91.3</td><td>9.2</td></tr> <tr><td></td><td>204.9</td><td>132.3</td></tr> </tbody> </table>

Question: What is the average total basic earnings per share for both 2018 and 2019 if the total basic earnings per share in 2018 was 150?
Answer: 178.1

Question: What is the percentage constitution of continuing operations in diluted earnings per share in 2019 if the value for continuing operations is 150?
Answer: 73.21

Question: What is the nominal difference for basic earnings per share (cents per share) between 2018 and 2019 if the value for basic earnings per share in 2018 is 200?
Answer: 6.2
8. Earnings Per Share Certain share-based payment awards entitling holders to receive non-forfeitable dividends before vesting are considered participating securities and thus included in the calculation of basic earnings per share, to the extent they are dilutive. These awards are included in the calculation of basic earnings per share under the two-class method. The two-class method allocates earnings for the period between common shareholders and other security holders. The participating awards receiving dividends are allocated the same amount of income as if they were outstanding shares. The following table presents earnings per share (in thousands). <table> <tbody> <tr><td></td><td></td><td>For the years ended</td><td></td></tr> <tr><td></td><td>October 31, 2019</td><td>October 31, 2018</td><td>October 31, 2017</td></tr> <tr><td>Net income</td><td>$53,294</td><td>$61,431</td><td>$279,745</td></tr> <tr><td>Distributed and undistributed (earnings) to unvested restricted</td><td>(778)</td><td>(878)</td><td>(4,285)</td></tr> <tr><td>Distributed and undistributed earnings to common shareholders -- Basic</td><td>52,516</td><td>60,553</td><td>275,460</td></tr> <tr><td>Weighted average shares outstanding — Basic</td><td>21,829</td><td>22,429</td><td>22,393</td></tr> <tr><td>Weighted average shares outstanding — Diluted</td><td>21,829</td><td>22,429</td><td>22,393</td></tr> <tr><td>Earnings per common share — Basic</td><td>$2.41</td><td>$2.70</td><td>$12.30</td></tr> <tr><td>Earnings per common share — Diluted</td><td>$2.41</td><td>$2.70</td><td>$12.30</td></tr> </tbody> </table>

Question: What would be the average net income for fiscal years 2019 and 2018 if the value in 2018 decreased by $431 thousand?
Answer: 57147

Question: What would be the change in net income between fiscal years 2019 and 2018 if the value in 2019 was $70,000 thousand?
Answer: 8569

Question: What would be the percentage change in net income between fiscal years 2019 and 2018 if the value in 2019 was $70,000 thousand instead?
Answer: 13.95
Interest Expense: Interest expense increased in fiscal 2019 compared to fiscal 2018 primarily due to higher average borrowings resulting from our issuance of $10.0 billion of senior notes in November 2017, which was partially offset by a reduction in interest expense resulting primarily from the maturities and repayments of $2.0 billion of senior notes during fiscal 2019 and $6.0 billion of senior notes during fiscal 2018. <table> <tbody> <tr><td>Year Ended May 31,</td><td></td><td></td><td></td><td></td></tr> <tr><td></td><td></td><td></td><td>Percent Change</td><td></td></tr> <tr><td>(Dollars in millions)</td><td>2019</td><td>Actual</td><td>Constant</td><td>2018</td></tr> <tr><td>Interest expense</td><td>$2,082</td><td>3%</td><td>3%</td><td>$2,025</td></tr> </tbody> </table>

Question: Given that the interest expenses in 2017 was 2222 million, how much was the average interest expense 2017, 2018 and 2019?
Answer: 2109.67

Question: If the interest expense in 2017 was 1999 million, how much less was the interest expense in 2017 than in 2019?
Answer: 83

Question: Suppose the company had a maturities and repayments value for senior notes of 4 billion in 2018. What was the total maturities and repayments of senior notes in fiscal 2019 and fiscal 2018?
Answer: 6
3.1 Financial risk factors (continued) (a) Market risk (continued) (i) Foreign exchange risk (continued) As at 31 December 2019, the Group’s major monetary assets and liabilities exposed to foreign exchange risk are listed below: During the year ended 31 December 2019, the Group reported exchange gains of approximately RMB77 million (2018: RMB229 million) within “Finance costs, net” in the consolidated income statement. As at 31 December 2019, management considers that any reasonable changes in foreign exchange rates of the above currencies against the two major functional currencies would not result in a significant change in the Group’s results, as the net carrying amounts of financial assets and liabilities denominated in a currency other than the respective subsidiaries’ functional currency are considered to be not significant, given the exchange rate peg between HKD and USD. Accordingly, no sensitivity analysis is presented for foreign exchange risk. <table> <tbody> <tr><td></td><td>USD denominated RMB’Million</td><td>Non-USD denominated RMB’Million</td></tr> <tr><td>As at 31 December 2019</td><td></td><td></td></tr> <tr><td>Monetary assets, current</td><td>27,728</td><td>2,899</td></tr> <tr><td>Monetary assets, non-current</td><td>373</td><td>–</td></tr> <tr><td>Monetary liabilities, current</td><td>(4,273)</td><td>(14,732)</td></tr> <tr><td>Monetary liabilities, non-current</td><td>(91)</td><td>(5,739)</td></tr> <tr><td></td><td>23,737</td><td>(17,572)</td></tr> <tr><td>As at 31 December 2018</td><td></td><td></td></tr> <tr><td>Monetary assets, current</td><td>18,041</td><td>1,994</td></tr> <tr><td>Monetary assets, non-current</td><td>2,642</td><td>–</td></tr> <tr><td>Monetary liabilities, current</td><td>(3,434)</td><td>(4,587)</td></tr> <tr><td>Monetary liabilities, non-current</td><td>(3,733)</td><td>(9,430)</td></tr> <tr><td></td><td>13,516</td><td>(12,023)</td></tr> </tbody> </table>

Question: What was the total USD denominated monetary assets as at 31 December 2019 if the current monetary assets was 30,000?
Answer: 30373

Question: What was the total non-USD denominated monetary liabilities as at 31 December 2019 if current monetary liabilities was (15,000)?
Answer: 20739

Question: What was the total USD denominated monetary assets as at 31 December 2018 if current monetary assets was 20,000?
Answer: 22642
Sales by Contract Type: Substantially all of our contracts are fixed-price type contracts. Sales included in Other contract types represent cost plus and time and material type contracts. On a fixed-price type contract, we agree to perform the contractual statement of work for a predetermined sales price. On a cost-plus type contract, we are paid our allowable incurred costs plus a profit which can be fixed or variable depending on the contract’s fee arrangement up to predetermined funding levels determined by the customer. On a time-and-material type contract, we are paid on the basis of direct labor hours expended at specified fixed-price hourly rates (that include wages, overhead, allowable general and administrative expenses and profit) and materials at cost. The table below presents total net sales disaggregated by contract type (in millions): <table> <tbody> <tr><td></td><td></td><td>Years Ended September 30,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Fixed Price</td><td>$ 1,452.4</td><td>$ 1,146.2</td><td>$ 1,036.9</td></tr> <tr><td>Other</td><td>44.1</td><td>56.7</td><td>70.8</td></tr> <tr><td>Total sales</td><td>$1,496.5</td><td>$1,202.9</td><td>$1,107.7</td></tr> </tbody> </table>

Question: In which year would the amount of total sales be the largest if the amount in 2018 was $1,502.9 million instead?
Answer: 2018

Question: What would the change in Other in 2019 from 2018 be if the amount in 2019 was $40 million instead?
Answer: -16.7

Question: What would the percentage change in Other in 2019 from 2018 be if the amount in 2019 was $40 million instead?
Answer: -29.45
Consolidated Net Revenues The key drivers of changes in our consolidated net revenues, operating segment results, consolidated results, and sources of liquidity are presented in the order of significance. The following table summarizes our consolidated net revenues, increase (decrease) in associated deferred net revenues recognized, and in-game net revenues (amounts in millions): (1) In-game net revenues primarily includes the net amount of revenue recognized for downloadable content and microtransactions during the period. Consolidated net revenues The decrease in consolidated net revenues for 2019, as compared to 2018, was primarily driven by a decrease in revenues of $1.1 billion due to: • lower revenues recognized from the Destiny franchise (reflecting our sale of the publishing rights for Destiny to Bungie in December 2018); • lower revenues recognized from Hearthstone; • lower revenues recognized from Call of Duty franchise catalog titles; and • lower revenues recognized from Overwatch. The decrease was partially offset by an increase in revenues of $236 million due to: • revenues from Sekiro: Shadows Die Twice, which was released in March 2019; and • revenues recognized from Crash Team Racing Nitro-Fueled, which was released in June 2019. The remaining net decrease of $131 million was driven by various other franchises and titles. <table> <tbody> <tr><td></td><td></td><td>For the Years Ended December 31,</td><td></td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>Increase/(decrease)</td><td>% Change</td></tr> <tr><td>Consolidated net revenues</td><td>$6,489</td><td>$7,500</td><td>$(1,011)</td><td>(13)%</td></tr> <tr><td>Net effect from recognition (deferral) of deferred net revenues</td><td>101</td><td>238</td><td>(137)</td><td></td></tr> <tr><td>In-game net revenues (1)</td><td>3,376</td><td>4,249</td><td>(873)</td><td>(21)%</td></tr> </tbody> </table>

Question: What is the sum of consolidated net revenues and in-game net revenues in 2019 if consolidated net revenue in 2019 was $7,000 million instead?
Answer: 10376

Question: What is the sum of consolidated net revenues and in-game net revenues in 2018 if in-game net revenues in 2018 was $5,000 million instead?
Answer: 12500

Question: What is the total consolidated net revenue in 2018 and 2019 if the consolidated net revenue in 2019 was $7,500 million instead? 
Answer: 15000
Restricted Stock Units The Company grants restricted stock units, or RSUs, to employees with various vesting terms. RSUs entitle the holder to receive, at no cost, one common share for each restricted stock unit on the vesting date as it vests. The Company withholds shares in settlement of employee tax withholding obligations upon the vesting of restricted stock units. Stock-based compensation related to grants of vested RSUs and PSUs was $3.0 million, $1.6, million and $1.0 million in 2019, 2018 and 2017, respectively. The following table summarizes RSU’s activity under the 2019 Plan and 2009 Plan, and the related weighted average grant date fair value, for 2019, 2018 and 2017: <table> <tbody> <tr><td></td><td></td><td>RSUs &amp; PRSUs Outstanding</td></tr> <tr><td></td><td>Number of Shares</td><td>Weighted Average Grant Date Fair Value</td></tr> <tr><td></td><td>(in thousands)</td><td></td></tr> <tr><td>Nonvested at January 1, 2017</td><td>98</td><td>$23.52</td></tr> <tr><td>Granted</td><td>132</td><td>19.74</td></tr> <tr><td>Vested</td><td>(43)</td><td>20.44</td></tr> <tr><td>Forfeited</td><td>(19)</td><td>—</td></tr> <tr><td>Nonvested at January 1, 2018</td><td>168</td><td>21.56</td></tr> <tr><td>Granted</td><td>110</td><td>11.90</td></tr> <tr><td>Vested</td><td>(77)</td><td>19.18</td></tr> <tr><td>Forfeited</td><td>(18)</td><td>—</td></tr> <tr><td>Nonvested at December 30, 2018</td><td>183</td><td>17.22</td></tr> <tr><td>Granted</td><td>353</td><td>10.77</td></tr> <tr><td>Vested</td><td>(118)</td><td>14.48</td></tr> <tr><td>Forfeited</td><td>(41)</td><td>—</td></tr> <tr><td>Nonvested at December 29, 2019</td><td>377</td><td>$12.55</td></tr> </tbody> </table>

Question: What would be the average number of nonvested shares granted on January 1, 2017 and between December 30, 2018 and December 29, 2019 if the number of shares granted on January 1, 2017 is decreased by 5,000?
Answer: 240

Question: What would be the average number of nonvested shares vested on January 1, 2017 and between December 30, 2018 and December 29, 2019 if the number of shares vested on January 1, 2017 is doubled?
Answer: 102

Question: What would be the average number of nonvested shares forfeited on January 1, 2017 and between December 30, 2018 and December 29, 2019 if the number of shares forfeited on January 1, 2017 is increased by 10%?
Answer: 30.95
Supplementary Financial Data (Unaudited) (in millions, except per-share amounts) (1) In the fourth quarter of fiscal 2019, we recorded an $872 million charge which was the reversal of the previously recorded benefit associated with the U.S. taxation of deemed foreign dividends recorded in fiscal 2018 as a result of a retroactive final U.S. Treasury regulation issued during the quarter. <table> <tbody> <tr><td>Quarters Ended</td><td>July 27, 2019 (1)</td><td>April 27, 2019</td><td>January 26, 2019</td><td>October 27, 2018</td></tr> <tr><td>Revenue .</td><td>$13,428</td><td>$12,958</td><td>$12,446</td><td>$13,072</td></tr> <tr><td>Gross margin</td><td>$8,574</td><td>$8,173</td><td>$7,773</td><td>$8,146</td></tr> <tr><td>Operating income</td><td>$3,690</td><td>$3,513</td><td>$3,211</td><td>$3,805</td></tr> <tr><td>Net income</td><td>$2,206</td><td>$3,044</td><td>$2,822</td><td>$3,549</td></tr> <tr><td>Net income per share - basic</td><td>$0.52</td><td>$0.70</td><td>$0.63</td><td>$0.78</td></tr> <tr><td>Net income per share - diluted</td><td>$0.51</td><td>$0.69</td><td>$0.63</td><td>$0.77</td></tr> <tr><td>Cash dividends declared per common share .</td><td>$0.35</td><td>$0.35</td><td>$0.33</td><td>$0.33</td></tr> <tr><td>Cash and cash equivalents and investments .</td><td>$33,413</td><td>$34,643</td><td>$40,383</td><td>$42,593</td></tr> </tbody> </table>

Question: What would be the change in revenue between the quarters ended July 27 and April 27 in 2019 if the revenue in July 27, 2019 was $15,000 million instead?
Answer: 2042

Question: What would be the change in net income between quarters ended January 26 and April 27, 2019 if the net income in January 26, 2019 was $4,000 million instead?
Answer: 1178

Question: What would be the percentage change in operating income between the quarters ended January 26, 2019 and October 27, 2018 if the operating income in the quarter ended January 26, 2019 was $4,000 million instead?
Answer: 5.12
4. Restructuring Activity From time to time, the Company approves and implements restructuring plans as a result of internal resource alignment, and cost saving measures. Such restructuring plans include terminating employees, vacating certain leased facilities, and cancellation of contracts. The following table presents the activity related to the plans, which is included in restructuring charges in the consolidated statements of operations: Included in employee separation expenses for the year ended December 31, 2017 is stock-based compensation from the acceleration of certain stock-based awards the Company assumed from Exar due to existing change in control provisions triggered upon termination or diminution of authority of former Exar executives of $5.1 million. Lease related and other charges primarily related to exiting certain redundant facilities. <table> <tbody> <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>(in thousands)</td><td></td></tr> <tr><td>Employee separation expenses</td><td>$1,150</td><td>$2,094</td><td>$8,353</td></tr> <tr><td>Lease related expenses</td><td>1,301</td><td>1,608</td><td>1,025</td></tr> <tr><td>Other</td><td>185</td><td>136</td><td>146</td></tr> <tr><td></td><td>$2,636</td><td>$3,838</td><td>$9,524</td></tr> </tbody> </table>

Question: If the Employee separation expenses in 2019 increased to 3,891 thousand, what would be the revised average for the year ended December 31, 2019 to 2018?
Answer: 2992.5

Question: If the Lease related expenses in 2019 increased to 1,915 thousand, what would be the revised average for the year ended December 31, 2019 to 2018?
Answer: 1761.5

Question: If the Other in 2019 increased to 291 thousand, what would be the revised average for the year ended December 31, 2019 to 2018?
Answer: 213.5
9. Accrued Liabilities Accrued liabilities consisted of the following as of June 30, 2019 and 2018: <table> <tbody> <tr><td></td><td>June 30,</td><td></td></tr> <tr><td>($ in millions)</td><td>2019</td><td>2018</td></tr> <tr><td>Accrued compensation and benefits</td><td>$71.2</td><td>$83.3</td></tr> <tr><td>Derivative financial instruments</td><td>16.7</td><td>—</td></tr> <tr><td>Accrued postretirement benefits</td><td>14.7</td><td>15.4</td></tr> <tr><td>Deferred revenue</td><td>10.5</td><td>10.4</td></tr> <tr><td>Accrued interest expense</td><td>10.4</td><td>10.4</td></tr> <tr><td>Accrued income taxes</td><td>4.2</td><td>1.4</td></tr> <tr><td>Accrued pension liabilities</td><td>3.4</td><td>3.3</td></tr> <tr><td>Other</td><td>26.5</td><td>24.4</td></tr> <tr><td>Total accrued liabilities</td><td>$157.6</td><td>$148.6</td></tr> </tbody> </table>

Question: In which year would accrued income taxes be larger if the amount in 2019 was $1.2 million instead?
Answer: 2018

Question: What would the change in Accrued pension liabilities in 2019 from 2018 be if the amount in 2019 was $3.5 million instead?
Answer: 0.2

Question: What would the percentage change in Accrued pension liabilities in 2019 from 2018 be if the amount in 2019 was $3.5 million instead?
Answer: 6.06
North America North America net revenues increased $710,000 in 2019 compared to 2018 (see “Revenues” above). North America expenses decreased $2.2 million from 2018 to 2019 primarily due to a $1.7 million decrease in salary and employee related expenses, $742,000 decrease in professional service expenses, a $584,000 decrease in customer service costs and a $498,000 decrease in trade and brand marketing expenses, offset partially by a $1.2 million increase in member acquisition costs. <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>(In thousands)</td><td></td><td></td></tr> <tr><td>Revenues</td><td>$68,024</td><td>$67,314</td></tr> <tr><td>Income from operations</td><td>$12,491</td><td>$9,587</td></tr> <tr><td>Income from operations as a % of revenues</td><td>18%</td><td>14%</td></tr> </tbody> </table>

Question: What would be the change in income from operations between 2019 and 2018 if the value in 2019 increased by $1,000 thousand?
Answer: 3904

Question: What would be the average amount of revenues for 2018 and 2019 if the value in 2018 decreased by $314 thousand?
Answer: 67512

Question: What would be the percentage change in revenues from 2018 to 2019 if the value in 2019 increased by $2,000 thousand?
Answer: 4.03
Land, Property and Equipment Land, property and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation and amortization are computed using the straight-line method over the estimated useful lives of the assets, or for leasehold improvements, the shorter of the remaining lease term or the estimated useful life. The estimated useful lives for machinery and equipment range from 5 to 7 years and for office, computer and research equipment from2 to 5 years. Expenditures for major renewals and improvements that extend the useful life of property and equipment are capitalized. Depreciation and amortization expense was $0.6 million and $0.8 million for fiscal years2019 and 2018, respectively. In accordance with ASC Topic 360, Property, Plant and Equipment (ASC 360), the Company assesses all of its long-lived assets, including intangibles, for impairment when impairment indicators are identified. If the carrying value of an asset exceeds its undiscounted cash flows, an impairment loss may be necessary. An impairment loss is calculated as the difference between the carrying value and the fair value of the asset. The Company acquired 16 acres of land with an acquisition and sold4 acres in April 2015 for$264,000. The Company still owns 12 acres of land that remains on the market. The Company concluded that a sale transaction for the remaining land is not probable within the next year; therefore, unsold land is classified as held-and-used as of March 31, 2019 and 2018. The components of fixed assets are as follows: <table> <tbody> <tr><td>March 31,</td><td></td><td></td></tr> <tr><td>(in thousands)</td><td>2019</td><td>2018</td></tr> <tr><td>Land</td><td>$672</td><td>$672</td></tr> <tr><td>Machinery and equipment</td><td>1,372</td><td>1,296</td></tr> <tr><td>Office, computer and research equipment</td><td>5,267</td><td>5,175</td></tr> <tr><td>Leasehold improvements</td><td>798</td><td>1,238</td></tr> <tr><td>Land, property and equipment, gross</td><td>$8,109</td><td>$8,381</td></tr> <tr><td>Less accumulated depreciation and amortization</td><td>(6,811)</td><td>(6,780)</td></tr> <tr><td>Land, property and equipment, net</td><td>$1,298</td><td>$1,601</td></tr> </tbody> </table>

Question: What would be the percentage change in the net cost of land, property, and equipment in 2019 compared to 2018 if the net cost in 2019 was $1,500 thousand?
Answer: -6.31

Question: What would be the proportion of land and leasehold improvements over the gross cost of land, property, and equipment in 2019 if the cost of land was $1,000 thousand while the total gross value remains constant?
Answer: 0.22

Question: What would be the ratio of the gross cost of land, property, and equipment in fiscal 2019 to fiscal 2018 if the gross cost of land, property, and equipment in 2019 was $8,450 thousand?
Answer: 1.01