aveni-ai/aveni-bench-tat-hqa huggingface dataset:
iv. Details of the Remuneration for the year ended March 31, 2019: a. Non-Executive Directors: @ As a policy, N Chandrasekaran, Chairman, has abstained from receiving commission from the Company. @@ In line with the internal guidelines of the Company, no payment is made towards commission to the Non-Executive Directors of the Company, who are in full time employment with any other Tata company. * Relinquished the position of Independent Director w.e.f. July 10, 2018. ** Relinquished the position of Independent Director w.e.f. September 28, 2018. *** Appointed as an Additional and Independent Director w.e.f. December 18, 2018. **** Appointed as an Additional and Independent Director w.e.f. January 10, 2019. <table> <tbody> <tr><td></td><td></td><td>(` lakh)</td></tr> <tr><td>Name</td><td>Commission</td><td>Sitting Fees</td></tr> <tr><td>N Chandrasekaran, Chairman@</td><td>-</td><td>3.60</td></tr> <tr><td>Aman Mehta</td><td>315.00</td><td>4.80</td></tr> <tr><td>V Thyagarajan*</td><td>100.00</td><td>3.00</td></tr> <tr><td>Prof Clayton M Christensen**</td><td>75.00</td><td>0.30</td></tr> <tr><td>Dr Ron Sommer</td><td>220.00</td><td>5.10</td></tr> <tr><td>O P Bhatt</td><td>215.00</td><td>7.50</td></tr> <tr><td>Aarthi Subramanian@@</td><td>-</td><td>5.70</td></tr> <tr><td>Dr Pradeep Kumar Khosla</td><td>150.00</td><td>2.10</td></tr> <tr><td>Hanne Sorensen***</td><td>50.00</td><td>0.60</td></tr> <tr><td>Keki Mistry***</td><td>50.00</td><td>0.60</td></tr> <tr><td>Don Callahan****</td><td>35.00</td><td>0.30</td></tr> <tr><td>Total</td><td>1,210.00</td><td>33.60</td></tr> </tbody> </table>

Question: What would be the difference in sitting fees between O P Bhatt and Aarthi Subramanian if the former had a sitting fee of 7.00 instead?
Answer: 1.3

Question: What would be the difference in commission between O P Bhatt and Dr Ron Sommer if the latter had 230.00 as commission instead?
Answer: 15

Question: Which non-executive director would have the highest sitting fees if Keki Mistry had 8.00 sitting fees?
Answer: Keki Mistry
(11) Other Non-Current Assets Other non-current assets consist of the following (in millions): <table> <tbody> <tr><td></td><td>December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Property records database</td><td>$60.1</td><td>$59.9</td></tr> <tr><td>Contract assets</td><td>37.8</td><td>17.0</td></tr> <tr><td>Right-of-use assets</td><td>26.4</td><td>—</td></tr> <tr><td>Deferred compensation plan related assets</td><td>15.2</td><td>11.1</td></tr> <tr><td>Unbilled receivables</td><td>3.5</td><td>5.0</td></tr> <tr><td>Prepaid expenses</td><td>8.1</td><td>18.3</td></tr> <tr><td>Unrealized gains on interest rate swaps</td><td>—</td><td>6.2</td></tr> <tr><td>Other</td><td>7.7</td><td>4.3</td></tr> <tr><td>Other non-current assets</td><td>$158.8</td><td>$121.8</td></tr> </tbody> </table>

Question: What would be the change in prepaid expenses between 2018 and 2019 if prepaid expenses in 2019 were $20 million instead?
Answer: 1.7

Question: What would be the change in unbilled receivables between 2018 and 2019 if unbilled receivables in 2019 were $10 million instead?
Answer: 5

Question: What would be the percentage change in the total other non-current assets between 2018 and 2019 if the total in 2019 was $200 million instead?
Answer: 64.2
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) Contract Assets and Liabilities Contract assets and liabilities included in our Consolidated Balance Sheets are as follows: During the twelve months ended December 31, 2019, we recognized revenues of $256 that was included in contract liabilities at the beginning of the period. <table> <tbody> <tr><td></td><td>As of December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Contract Assets</td><td></td><td></td></tr> <tr><td>Prepaid rebates included in Other current assets</td><td>$64</td><td>$65</td></tr> <tr><td>Prepaid rebates included in Other assets</td><td>1,853</td><td>999</td></tr> <tr><td>Total Contract Assets</td><td>$1,917</td><td>$1,064</td></tr> <tr><td>Contract Liabilities</td><td></td><td></td></tr> <tr><td>Customer discounts and price concessions included in Accrued expenses and other liabilities</td><td>$(2,070)</td><td>$(1,656)</td></tr> <tr><td>Customer rights of return included in Accrued expenses and other liabilities</td><td>(807)</td><td>(325)</td></tr> <tr><td>Total Contract Liabilities</td><td>$(2,877)</td><td>$(1,981)</td></tr> </tbody> </table>

Question: How many years did total contract assets exceed $1,500 thousand if total contract assets in 2018 was $1,600 thousand instead?
Answer: 2

Question: What would be the change in the Prepaid rebates included in Other assets between 2018 and 2019 if Prepaid rebates included in Other assets in 2018 were $1,800 thousand instead?
Answer: 53

Question: What would be the percentage change in total contract liabilities between 2018 and 2019 if total contract liabilities in 2019 were -$1,000 thousand instead?
Answer: -49.52
(10) Goodwill Goodwill consists of the following (in millions): The increase in Goodwill related to our Compass Analytics acquisition is deductible for tax purposes. For the 2018 increase in Goodwill, $19.7 million is deductible for tax purposes and $3.2 million is not deductible for tax purposes. <table> <tbody> <tr><td></td><td>Software Solutions</td><td>Data and Analytics</td><td>Corporate and Other</td><td>Total</td></tr> <tr><td>Balance, December 31, 2017</td><td>$2,134.7</td><td>$172.1</td><td>$—</td><td>$2,306.8</td></tr> <tr><td>HeavyWater and Ernst acquisitions (Note 3)</td><td>22.9</td><td>—</td><td>—</td><td>22.9</td></tr> <tr><td>Balance, December 31, 2018</td><td>2,157.6</td><td>172.1</td><td>—</td><td>2,329.7</td></tr> <tr><td>Compass Analytics acquisition (Note 3)</td><td>31.7</td><td>—</td><td>—</td><td>31.7</td></tr> <tr><td>Balance, December 31, 2019</td><td>$2,189.3</td><td>$172.1</td><td>$—</td><td>$2,361.4</td></tr> </tbody> </table>

Question: What would be the change in the balance of software solutions between 2017 and 2018 if the balance in 2017 was $2,000 million instead?
Answer: 157.6

Question: What would be the difference in the total between HeavyWater and Ernst acquisitions and Compass Analytics acquisition if Compass Analytics acquisition was $20 million instead?
Answer: 2.9

Question: What would be the percentage change in total balance between 2018 and 2019 if the total balance in 2019 was $3,000 million instead?
Answer: 28.77
B. Business Overview Our Fleet Our fleet currently consists of 23 Suezmax crude oil tankers, of which the vast majority have been built in Korea. The majority of our vessels are employed in the spot market, together with one vessel currently on a longer term time charter agreement expiring in 2021 or later. The vessels are considered homogenous and interchangeable as they have approximately the same freight capacity and ability to transport the same type of cargo. <table> <tbody> <tr><td>Vessel</td><td>Built in</td><td>Deadweight Tons</td><td>Delivered to NAT in</td></tr> <tr><td>Nordic Freedom</td><td>2005</td><td>159,331</td><td>2005</td></tr> <tr><td>Nordic Moon</td><td>2002</td><td>160,305</td><td>2006</td></tr> <tr><td>Nordic Apollo</td><td>2003</td><td>159,998</td><td>2006</td></tr> <tr><td>Nordic Cosmos</td><td>2003</td><td>159,999</td><td>2006</td></tr> <tr><td>Nordic Grace</td><td>2002</td><td>149,921</td><td>2009</td></tr> <tr><td>Nordic Mistral</td><td>2002</td><td>164,236</td><td>2009</td></tr> <tr><td>Nordic Passat</td><td>2002</td><td>164,274</td><td>2010</td></tr> <tr><td>Nordic Vega</td><td>2010</td><td>163,940</td><td>2010</td></tr> <tr><td>Nordic Breeze</td><td>2011</td><td>158,597</td><td>2011</td></tr> <tr><td>Nordic Zenith</td><td>2011</td><td>158,645</td><td>2011</td></tr> <tr><td>Nordic Sprinter</td><td>2005</td><td>159,089</td><td>2014</td></tr> <tr><td>Nordic Skier</td><td>2005</td><td>159,089</td><td>2014</td></tr> <tr><td>Nordic Light</td><td>2010</td><td>158,475</td><td>2015</td></tr> <tr><td>Nordic Cross</td><td>2010</td><td>158,475</td><td>2015</td></tr> <tr><td>Nordic Luna</td><td>2004</td><td>150,037</td><td>2016</td></tr> <tr><td>Nordic Castor</td><td>2004</td><td>150,249</td><td>2016</td></tr> <tr><td>Nordic Sirius</td><td>2000</td><td>150,183</td><td>2016</td></tr> <tr><td>Nordic Pollux</td><td>2003</td><td>150,103</td><td>2016</td></tr> <tr><td>Nordic Star</td><td>2016</td><td>159,000</td><td>2016</td></tr> <tr><td>Nordic Space</td><td>2017</td><td>159,000</td><td>2017</td></tr> <tr><td>Nordic Aquarius</td><td>2018</td><td>157,000</td><td>2018</td></tr> <tr><td>Nordic Cygnus</td><td>2018</td><td>157,000</td><td>2018</td></tr> <tr><td>Nordic Tellus</td><td>2018</td><td>157,000</td><td>2018</td></tr> </tbody> </table>

Question: What would be the total weight of Nordic Freedom and Nordic Moon if their total weight is decreased by 30%?
Answer: 223745.2

Question: What would be the average weight of Nordic Freedom and Nordic Moon if the weight of Nordic Moon is decreased by 10 deadweight tons?
Answer: 159813

Question: What would be the weight of Nordic Moon as a percentage of the weight of Nordic Apollo if the weight of Nordic Apollo is increased by 50 deadweight tons?
Answer: 100.16
20 Trade and Other Receivables Trade receivables are non interest-bearing and are generally on 30–90 day payment terms depending on the geographical territory in which sales are generated. The carrying value of trade and other receivables also represents their fair value. During the year-ended 31 March 2019 a provision for impairment of $0.6M (2018: $0.6M) was recognised in operating expenses against receivables. The net contract acquisition expense deferred within the Consolidated Statement of Profit or Loss was $0.9M of the total $259.9M of Sales and Marketing costs (2018: $8.4M / $239.9M). <table> <tbody> <tr><td></td><td>31 March 2019</td><td>31 March 2018 Restated See note 2</td></tr> <tr><td></td><td>$M</td><td>$M</td></tr> <tr><td>Current</td><td></td><td></td></tr> <tr><td>Trade receivables</td><td>128.7</td><td>151.8</td></tr> <tr><td>Prepayments</td><td>26.9</td><td>23.1</td></tr> <tr><td>Deferral of contract acquisition costs</td><td>31.5</td><td>29.5</td></tr> <tr><td>Other receivables</td><td>8.2</td><td>6.4</td></tr> <tr><td>Total current trade and other receivables</td><td>195.3</td><td>210.8</td></tr> <tr><td>Non-current</td><td></td><td></td></tr> <tr><td>Deferral of contract acquisition costs</td><td>15.1</td><td>16.2</td></tr> <tr><td>Other receivables</td><td>1.3</td><td>1.3</td></tr> <tr><td>Total non-current trade and other receivables</td><td>16.4</td><td>17.5</td></tr> </tbody> </table>

Question: In which year would the amount of Prepayments be larger if the amount in 2019 was $22.9 million instead?
Answer: 2018

Question: What would the change in trade receivables in 2019 from 2018 be if the amount in 2019 was $131.8 million instead?
Answer: -20

Question: What would the percentage change in trade receivables in 2019 from 2018 be if the amount in 2019 was $131.8 million instead?
Answer: -13.18
GasLog Ltd. and its Subsidiaries Notes to the consolidated financial statements (Continued) For the years ended December 31, 2017, 2018 and 2019 (All amounts expressed in thousands of U.S. Dollars, except share and per share data) Vessels under construction represent scheduled advance payments to the shipyards as well as certain capitalized expenditures. As of December 31, 2019, the Group has paid to the shipyard $197,637 for the vessels that are under construction and expects to pay the remaining installments as they come due upon each vessel’s keel laying, launching and delivery (Note 23(a)). The vessels under construction costs as of December 31, 2018 and 2019 are comprised of: <table> <tbody> <tr><td></td><td>As of December 31,</td><td></td></tr> <tr><td></td><td>2018</td><td>2019</td></tr> <tr><td>Progress shipyard installments</td><td>152,075</td><td>197,637</td></tr> <tr><td>Onsite supervision costs</td><td>5,766</td><td>3,879</td></tr> <tr><td>Critical spare parts, equipment and other vessel delivery expenses</td><td>1,434</td><td>1,807</td></tr> <tr><td>Total</td><td>159,275</td><td>203,323</td></tr> </tbody> </table>

Question: Which year would the progress shipyard installments be lower if the cost in 2018 is 188,184 thousand?
Answer: 2018

Question: What would be the change in onsite supervision costs from 2018 to 2019 if the onsite supervision cost is 5,980 thousand in 2019?
Answer: 214

Question: What would be the percentage change in total cost  from 2018 to 2019 if the total cost is 175,250 in 2019?
Answer: 10.03
11. Taxation The taxation charge for the year is lower than (2018: the same as) the effective rate of corporation tax in the UK of 19% (2018: 19%). The differences are explained below: Taxation on items taken directly to equity was a credit of £0.6m (2018: £0.1m) relating to tax on share-based payments. The tax charge for the year is based on the standard rate of UK corporation tax for the period of 19% (2018: 19%). Deferred income taxes have been measured at the tax rate expected to be applicable at the date the deferred income tax assets and liabilities are realised. Management has performed an assessment, for all material deferred income tax assets and liabilities, to determine the period over which the deferred income tax assets and liabilities are forecast to be realised, which has resulted in an average deferred income tax rate of 17% being used to measure all deferred tax balances as at 31 March 2019 (2018: 17%). <table> <tbody> <tr><td></td><td>2019</td><td>(Restated) 2018</td></tr> <tr><td></td><td>£m</td><td>£m</td></tr> <tr><td>Profit before taxation</td><td>242.2</td><td>210.7</td></tr> <tr><td>Tax on profit on ordinary activities at the standard UK corporation tax rate of 19% (2018: 19%)</td><td>46.0</td><td>40.0</td></tr> <tr><td>Expenses not deductible for taxation purposes</td><td>0.3</td><td>0.8</td></tr> <tr><td>Income not taxable</td><td>(1.7)</td><td>–</td></tr> <tr><td>Adjustments in respect of foreign tax rates</td><td>(0.1)</td><td>(0.1)</td></tr> <tr><td>Adjustments in respect of prior years</td><td>–</td><td>(1.1)</td></tr> <tr><td>Total taxation charge</td><td>44.5</td><td>39.6</td></tr> </tbody> </table>

Question: In which year would Expenses not deductible for taxation purposes be larger if the amount in 2019 was 1.3 million instead?
Answer: 2019

Question: What would the change in Total taxation charge in 2019 from 2018 be if the amount in 2019 was 44.6 million instead?
Answer: 5

Question: What would the percentage change in Total taxation charge in 2019 from 2018 be if the amount in 2019 was 44.6 million instead?
Answer: 12.63
Note 15 Leases RIGHT-OF-USE ASSETS BCE’s significant right-of-use assets under leases are satellites, office premises, land, cellular tower sites, retail outlets and OOH advertising spaces. Right-of-use assets are presented in Property, plant and equipment in the statement of financial position. <table> <tbody> <tr><td>FOR THE YEAR ENDED DECEMBER 31, 2019</td><td>NETWORK INFRASTRUCTURE AND EQUIPMENT</td><td>LAND AND BUILDINGS</td><td>TOTAL</td></tr> <tr><td>COST</td><td></td><td></td><td></td></tr> <tr><td>January 1, 2019</td><td>3,329</td><td>2,453</td><td>5,782</td></tr> <tr><td>Additions</td><td>527</td><td>513</td><td>1,040</td></tr> <tr><td>Transfers</td><td>(233)</td><td>–</td><td>(233)</td></tr> <tr><td>Acquired through business combinations</td><td>–</td><td>8</td><td>8</td></tr> <tr><td>Lease terminations</td><td>(12)</td><td>(38)</td><td>(50)</td></tr> <tr><td>Impairment losses recognized in earnings</td><td>(2)</td><td>(3)</td><td>(5)</td></tr> <tr><td>December 31, 2019</td><td>3,609</td><td>2,933</td><td>6,542</td></tr> <tr><td>ACCUMULATED DEPRECIATION</td><td></td><td></td><td></td></tr> <tr><td>January 1, 2019</td><td>1,042</td><td>536</td><td>1,578</td></tr> <tr><td>Depreciation</td><td>373</td><td>303</td><td>676</td></tr> <tr><td>Transfers</td><td>(111)</td><td>–</td><td>(111)</td></tr> <tr><td>Lease terminations</td><td>(3)</td><td>(22)</td><td>(25)</td></tr> <tr><td>December 31, 2019</td><td>1,301</td><td>817</td><td>2,118</td></tr> <tr><td>NET CARRYING AMOUNT</td><td></td><td></td><td></td></tr> <tr><td>January 1, 2019</td><td>2,287</td><td>1,917</td><td>4,204</td></tr> <tr><td>December 31, 2019</td><td>2,308</td><td>2,116</td><td>4,424</td></tr> </tbody> </table>

Question: What would the percentage of total additions over the total costs of the right-of-use assets be if the amount of additions is 1,000?
Answer: 15.38

Question: What would the change in the total net carrying amount in 2019 be if the amount for January 1, 2019 is 4,224?
Answer: 200

Question: What would the change in the total accumulated depreciation in 2019 be if the amount for January 1, 2019 is 1,618?
Answer: 500
Other Current Liabilities The components of other current liabilities are included in the following table (in thousands): <table> <tbody> <tr><td></td><td>December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Operating lease liabilities</td><td>$15,049</td><td>$ —</td></tr> <tr><td>Vendor financed licenses</td><td>9,667</td><td>3,551</td></tr> <tr><td>Royalties payable</td><td>6,107</td><td>11,318</td></tr> <tr><td>Accrued interest</td><td>9,212</td><td>8,407</td></tr> <tr><td>Other</td><td>36,936</td><td>38,412</td></tr> <tr><td>Total other current liabilities</td><td>$76,971</td><td>$61,688</td></tr> </tbody> </table>

Question: What would be the change in vendor financed licenses between 2018 and 2019 if vendor financed licenses in 2019 were $10,000 thousand instead?
Answer: 6449

Question: What would be the change in accrued interest between 2018 and 2019 if accrued interest in 2019 was $10,000 thousand instead?
Answer: 1593

Question: What would be the percentage change in total other current liabilities between 2018 and 2019 if total other current liabilities in 2019 was $80,000 thousand instead?
Answer: 29.68
During the fourth and third quarters of 2019 and the fourth quarter of 2018, we recorded an income tax expense of $62 million, $28 million and $28 million, respectively, reflecting (i) in the third quarter of 2019 the estimated annual effective tax rate in each of our jurisdictions, applied to the consolidated results before taxes in the third quarter of 2019 and (ii) in both fourth quarters the actual tax charges and benefits in each jurisdiction as well as the true-up of tax provisions based upon the most updated visibility on open tax matters in several jurisdictions. and (ii) in both fourth quarters the actual tax charges and benefits in each jurisdiction as well as the true-up of tax provisions based upon the most updated visibility on open tax matters in several jurisdictions. and (ii) in both fourth quarters the actual tax charges and benefits in each jurisdiction as well as the true-up of tax provisions based upon the most updated visibility on open tax matters in several jurisdictions. Income tax expense <table> <tbody> <tr><td></td><td></td><td>Three Months Ended</td><td></td></tr> <tr><td></td><td>December 31, 2019</td><td>September 29, 2019</td><td>December 31, 2018</td></tr> <tr><td></td><td></td><td>(Unaudited, in millions)</td><td></td></tr> <tr><td>Income tax expense</td><td>$(62)</td><td>$(28)</td><td>$(28)</td></tr> </tbody> </table>

Question: If the Income tax expense in September is reduced to 13 million, what is the revised average for the period September 29, and December 31, 2019?
Answer: 20.5

Question: If the Income tax expense in 2019 is reduced to 53 million, what is the revised average for the period December 31, 2019 and 2018?
Answer: 40.5

Question: What would be the increase/ (decrease) in Income tax expense if the expenses in 2019 is increased to 68 million?
Answer: 40
Overview of 2019 Total revenues for 2019 were $36.0 million, a decrease of $75.0 million, or 68%, versus 2018. The decrease was primarily driven by the $70.9 million decrease in fixed fee license revenue and the $4.0 million decrease in per-unit royalty revenue. For 2019, we had a net loss of $20.0 million as compared to $54.3 million of net income for 2018. The $74.4 million decrease in net income was mainly related to the $75.0 million decrease in total revenue partially offset by a $0.5 million decrease in cost and operating expenses for 2019 compared to 2018. We adopted ASC 606, effective January 1, 2018. Consistent with the modified retrospective transaction method, our results of operations for periods prior to the adoption of ASC 606 remain unchanged. As a result, the change in total revenues from 2018 to 2019 included a component of accounting policy change arising from the adoption of ASC 606. The following table sets forth our consolidated statements of income data as a percentage of total revenues: <table> <tbody> <tr><td></td><td>Years Ended December 31,</td><td></td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Revenues:</td><td></td><td></td><td></td></tr> <tr><td>Fixed fee license revenue</td><td>35.1 %</td><td>75.3 %</td><td>36.0 %</td></tr> <tr><td>Per-unit royalty revenue</td><td>64.0</td><td>24.3</td><td>61.4</td></tr> <tr><td>Total royalty and license revenue</td><td>99.1</td><td>99.6</td><td>97.4</td></tr> <tr><td>Development, services, and other</td><td>0.9</td><td>0.4</td><td>2.6</td></tr> <tr><td>Total revenues</td><td>100.0</td><td>100.0</td><td>100.0</td></tr> <tr><td>Costs and expenses:</td><td></td><td></td><td></td></tr> <tr><td>Cost of revenues</td><td>0.5</td><td>0.2</td><td>0.6</td></tr> <tr><td>Sales and marketing</td><td>17.9</td><td>5.5</td><td>38.6</td></tr> <tr><td>Research and development</td><td>21.8</td><td>8.8</td><td>33.6</td></tr> <tr><td>General and administrative</td><td>119.4</td><td>37.7</td><td>152.4</td></tr> <tr><td>Restructuring costs</td><td>—</td><td>—</td><td>4.6</td></tr> <tr><td>Total costs and expenses</td><td>159.6</td><td>52.2</td><td>229.8</td></tr> <tr><td>Operating income (loss)</td><td>(59.6)</td><td>47.8</td><td>(129.8)</td></tr> <tr><td>Interest and other income</td><td>5.0</td><td>1.7</td><td>1.0</td></tr> <tr><td>Other expense</td><td>0.2</td><td>(0.2)</td><td>0.9</td></tr> <tr><td>Income (loss) before provision for income taxes</td><td>(54.4)</td><td>49.3</td><td>(127.9)</td></tr> <tr><td>Provision for income taxes</td><td>(1.3)</td><td>(0.4)</td><td>(1.4)</td></tr> <tr><td>Net income (loss)</td><td>(55.7)%</td><td>48.9 %</td><td>(129.3)%</td></tr> </tbody> </table>

Question: If the Fixed fee license revenue in 2019 increased to 51.1%, what would be the revised change from 2018 and 2019?
Answer: -24.2

Question: If the Per-unit royalty revenue in 2019 increased to 71.3%, what would be the revised change between 2018 and 2019?
Answer: 47

Question: If the Fixed fee license revenue in 2019 increased to 51.1%, what would be the revised average for 2018 and 2019?
Answer: 63.2