aveni-ai/aveni-bench-tat-hqa huggingface dataset:
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed) As of December 31, 2019, the Company does not have material operating or financing leases that have not yet commenced. Maturities of operating and finance lease liabilities as of December 31, 2019 were as follows: (1) Balances are translated at the applicable period-end exchange rate, which may impact comparability between periods. <table> <tbody> <tr><td>Fiscal Year</td><td>Operating Lease (1)</td><td>Finance Lease (1)</td></tr> <tr><td>2020</td><td>$904.3</td><td>$8.0</td></tr> <tr><td>2021</td><td>878.3</td><td>5.3</td></tr> <tr><td>2022</td><td>845.5</td><td>4.3</td></tr> <tr><td>2023</td><td>810.3</td><td>3.0</td></tr> <tr><td>2024</td><td>766.4</td><td>2.1</td></tr> <tr><td>Thereafter</td><td>6,140.1</td><td>45.4</td></tr> <tr><td>Total lease payments</td><td>10,344.9</td><td>68.1</td></tr> <tr><td>Less amounts representing interest</td><td>(3,340.0)</td><td>(37.4)</td></tr> <tr><td>Total lease liability</td><td>7,004.9</td><td>30.7</td></tr> <tr><td>Less current portion of lease liability</td><td>494.5</td><td>6.7</td></tr> <tr><td>Non-current lease liability</td><td>$6,510.4</td><td>$24.0</td></tr> </tbody> </table>

Question: What was the sum of operating lease in fiscal years 2020-2022 if the operating lease in 2022 was $900 million instead?
Answer: 2682.6

Question: What was the change in finance leases between 2020 and 2021 if the finance lease in 2021 was $7.0 million instead?
Answer: -1

Question: What is non-current lease liability as a percentage of Total lease liability if total lease liability was $9,000 million instead?
Answer: 72.34
Acquisition of Fagerdala On October 2, 2017, the Company acquired Fagerdala Singapore Pte Ltd., a manufacturer and fabricator of polyethylene foam based in Singapore, to join its Product Care division. We acquired 100% of Fagerdala shares for estimated consideration of S$144.7 million, or $106.2 million, net of cash acquired of $13.3 million, inclusive of purchase price adjustments which were finalized in the third quarter of 2018. We acquired Fagerdala to leverage its manufacturing footprint in Asia, experience in foam manufacturing and fabrication and commercial organization to expand our presence across multiple industries utilizing fulfillment to distribute goods. The following table summarizes the consideration transferred to acquire Fagerdala and the final allocation of the purchase price among the assets acquired and liabilities assumed. price among the assets acquired and liabilities assumed. <table> <tbody> <tr><td></td><td>Preliminary Allocation</td><td>Measurement Period</td><td>Final Allocation</td></tr> <tr><td>(In millions)</td><td>As of October 2, 2017</td><td>Adjustments</td><td>As of December 31, 2018</td></tr> <tr><td>Total consideration transferred</td><td>$ 106.6</td><td>$ (0.4)</td><td>$ 106.2</td></tr> <tr><td>Assets:</td><td></td><td></td><td></td></tr> <tr><td>Cash and cash equivalents</td><td>13.3</td><td>—</td><td>13.3</td></tr> <tr><td>Trade receivables, net</td><td>22.4</td><td>—</td><td>22.4</td></tr> <tr><td>Inventories, net</td><td>10.0</td><td>0.1</td><td>10.1</td></tr> <tr><td>Prepaid expenses and other current assets</td><td>8.4</td><td>—</td><td>8.4</td></tr> <tr><td>Property and equipment, net</td><td>23.3</td><td>—</td><td>23.3</td></tr> <tr><td>Identifiable intangible assets, net</td><td>41.4</td><td>0.7</td><td>42.1</td></tr> <tr><td>Goodwill</td><td>39.3</td><td>(1.5)</td><td>37.8</td></tr> <tr><td>Total assets</td><td>$ 158.1</td><td>$ (0.7)</td><td>$ 157.4</td></tr> <tr><td>Liabilities:</td><td></td><td></td><td></td></tr> <tr><td>Short-term borrowings</td><td>14.0</td><td>—</td><td>14.0</td></tr> <tr><td>Accounts payable</td><td>6.9</td><td>—</td><td>6.9</td></tr> <tr><td>Other current liabilities</td><td>15.1</td><td>(0.1)</td><td>15.0</td></tr> <tr><td>Long-term debt, less current portion</td><td>3.8</td><td>—</td><td>3.8</td></tr> <tr><td>Non-current deferred taxes</td><td>11.7</td><td>(0.2)</td><td>11.5</td></tr> <tr><td>Total liabilities</td><td>$ 51.5</td><td>$ (0.3)</td><td>$ 51.2</td></tr> </tbody> </table>

Question: If the acquisation of the company was S$150.3 million, all else constant, What is the value of 1 USD to SGD at time of calculation?
Answer: 1.42

Question: If total liabilities and assets As of December 31, 2018 were adjusted to 52.0(in millions) and 158.2(in millions) respectively,  What is the asset to liability ratio As of December 31, 2018? 
Answer: 32.87

Question: If the asset to liability ratio as of October 2, 2017 is 30%, What is the difference between the asset to liability ratio As of December 31, 2018 vs. As of October 2, 2017?
Answer: 2.53
Additional sources of cash available to us were international currency lines of credit and bank credit facilities totaling $26.0 million as of September 28, 2019, of which $20.8 million was unused and available. These unsecured international credit facilities were used in Europe and Japan during fiscal 2018. As of September 28, 2019, we had utilized $5.2 million of the international credit facilities as guarantees in Europe. Our ratio of current assets to current liabilities increased to 4.6:1 at September 28, 2019 compared to 3.3:1 at September 29, 2018. The increase in our ratio was primarily due to lower income taxes payable, partially offset by decreases in our ratio due to lower accounts receivable and inventories. Our cash and cash equivalents, short-term investments and working capital are as follows (in thousands): <table> <tbody> <tr><td></td><td>Fiscal</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Cash and cash equivalents</td><td>$305,833</td><td>$310,495</td></tr> <tr><td>Short-term investments</td><td>120</td><td>120</td></tr> <tr><td>Working capital</td><td>854,507</td><td>865,664</td></tr> </tbody> </table>

Question: In which year would Cash and cash equivalents be larger if the amount in 2019 was $315,833 thousand instead?
Answer: 2019

Question: What would the change in Short-term investments in 2019 from 2018 be if the amount in 2019 was $150 thousand instead?
Answer: 30

Question: What would the percentage change in Short-term investments in 2019 from 2018 be if the amount in 2019 was $150 thousand instead?
Answer: 25
Contractual Obligations The following table summarizes our contractual obligations as of November 29, 2019: As of November 29, 2019, our Term Loan’s carrying value was $2.25 billion. At our election, the Term Loan will bear interest at either (i) the London Interbank Offered Rate (“LIBOR”) plus a margin, based on our debt ratings, ranging from 0.500% to 1.000% or (ii) a base rate plus a margin, based on our debt ratings, ranging from 0.040% to 0.110%. Interest is payable periodically, in arrears, at the end of each interest period we elect. Based on the LIBOR rate at November 29, 2019, our estimated maximum commitment for interest payments was $23.2 million for the remaining duration of the Term Loan. As of November 29, 2019, the carrying value of our Notes payable was $1.89 billion. Interest on our Notes is payable semi-annually, in arrears on February 1 and August 1. At November 29, 2019, our maximum commitment for interest payments was $200.1 million for the remaining duration of our Notes. Our Term Loan and Revolving Credit Agreement contain similar financial covenants requiring us not to exceed a maximum leverage ratio. As of November 29, 2019, we were in compliance with this covenant. We believe this covenant will not impact our credit or cash in the coming fiscal year or restrict our ability to execute our business plan. Our senior notes do not contain any financial covenants. Under the terms of our Term Loan and Revolving Credit Agreement, we are not prohibited from paying cash dividends unless payment would trigger an event of default or if one currently exists. We do not anticipate paying any cash dividends in the foreseeable future. <table> <tbody> <tr><td>(in millions)</td><td></td><td></td><td>Payment Due by Period</td><td></td><td></td></tr> <tr><td></td><td>Total</td><td>Less than 1 year</td><td>1-3 years</td><td>3-5 years</td><td>More than 5 years</td></tr> <tr><td>Term Loan and Notes, including interest</td><td>$4,373.3</td><td>$3,227.0</td><td>$65.0</td><td>$65.0</td><td>$1,016.3</td></tr> <tr><td>Operating lease obligations, net</td><td>711.5</td><td>88.7</td><td>158.0</td><td>126.9</td><td>337.9</td></tr> <tr><td>Purchase obligations</td><td>2,036.5</td><td>545.0</td><td>935.8</td><td>555.7</td><td>—</td></tr> <tr><td>Total</td><td>$7,121.3</td><td>$3,860.7</td><td>$1,158.8</td><td>$747.6</td><td>$1,354.2</td></tr> </tbody> </table>

Question: What portion of term loan and notes, including interest have payment due more than 10 year if they took up 10% of the totals?
Answer: 437.33

Question: If payment obligations due in less than a year increased by 20% without any change to total , what proportion of operating lease obligations (net) is made up of payment obligations due in less than a year?
Answer: 0.15

Question: If purchase obligations with payment due period of more than 5 years has a value of $472.3 million, what proportion of total purchase obligations is made of up obligations with a maximum period of 3 years?
Answer: 0.59
Our common shares are not a direct investment of our pension funds; however, the pension funds may indirectly include our shares. The aggregate amount of our common shares would not be considered material relative to the total pension fund assets. Our funding policy is to make contributions in accordance with the laws and customs of the various countries in which we operate as well as to make discretionary voluntary contributions from time to time. We expect to make the minimum required contributions of $42 million and $26 million to our non-U.S. and U.S. pension plans, respectively, in fiscal 2020. We may also make voluntary contributions at our discretion. At fiscal year end 2019, benefit payments, which reflect future expected service, as appropriate, are expected to be paid as follows: <table> <tbody> <tr><td></td><td>Non-U.S. Plans</td><td>U.S. Plans</td></tr> <tr><td></td><td></td><td>(in millions)</td></tr> <tr><td>Fiscal 2020</td><td>$ 82</td><td>$ 77</td></tr> <tr><td>Fiscal 2021</td><td>77</td><td>74</td></tr> <tr><td>Fiscal 2022</td><td>81</td><td>74</td></tr> <tr><td>Fiscal 2023</td><td>85</td><td>74</td></tr> <tr><td>Fiscal 2024</td><td>86</td><td>74</td></tr> <tr><td>Fiscal 2025-2029</td><td>490</td><td>361</td></tr> </tbody> </table>

Question: In which Fiscal year from 2020 to 2024 would the benefit payments under the U.S Plans be the largest if the amount for Fiscal 2021 was $78 million instead?
Answer: Fiscal 2021

Question: What is the change in Non-U.S. benefit payments expected to be paid in Fiscal 2023 from Fiscal 2022 if the amount in 2023 was $86 million instead?
Answer: 5

Question: What is the percentage change in Non-U.S. benefit payments expected to be paid in Fiscal 2023 from Fiscal 2022 if the amount in 2023 was $86 million instead?
Answer: 6.17
Share Repurchase On December 18, 2019, the Board of Directors authorized to remove the expiration date to the Company’s common stock share repurchase program and increase the authorized amount by $25.1 million increasing the authorization to repurchase shares up to a total of $50.0 million. As of December 31, 2019, a total of $50.0 million remained available for future share repurchases. We repurchased 1.7 million shares for $95.1 million and 0.4 million shares for $30.0 million in fiscal 2018 and 2017, respectively. There were no shares repurchased in fiscal 2019. CASH FLOWS A summary of our cash provided by and used in operating, investing, and financing activities is as follows (in thousands): <table> <tbody> <tr><td></td><td>Years Ended December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Net cash provided by (used in) operating activities from continuing operations</td><td>$47,899</td><td>$151,427</td></tr> <tr><td>Net cash provided by (used in) operating activities from discontinued operations</td><td>493</td><td>(156)</td></tr> <tr><td>Net cash provided by (used in) operating activities</td><td>48,392</td><td>151,271</td></tr> <tr><td>Net cash provided by (used in) investing activities from continuing operations</td><td>(393,847)</td><td>(113,592)</td></tr> <tr><td>Net cash provided by (used in) financing activities from continuing operations</td><td>338,840</td><td>(97,134)</td></tr> <tr><td>EFFECT OF CURRENCY TRANSLATION ON CASH</td><td>(1,496)</td><td>(1,030)</td></tr> <tr><td>INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS</td><td>(8,111)</td><td>(60,485)</td></tr> <tr><td>CASH AND CASH EQUIVALENTS, beginning of period</td><td>354,552</td><td>415,037</td></tr> <tr><td>CASH AND CASH EQUIVALENTS, end of period</td><td>346,441</td><td>354,552</td></tr> <tr><td>Less cash and cash equivalents from discontinued operations</td><td>—</td><td>5,251</td></tr> <tr><td>CASH AND CASH EQUIVALENTS FROM CONTINUING OPERATIONS, end of period</td><td>$346,441</td><td>$349,301</td></tr> </tbody> </table>

Question: What would be the change in Net cash provided by (used in) operating activities from continuing operations between 2018 and 2019 if the net cash provided in 2019 was $200,000 thousand instead?
Answer: 48573

Question: What would be the change in Net cash provided by (used in) operating activities between 2018 and 2019 if the net cash provided in 2019 was $200,000 thousand instead?
Answer: 48729

Question: What would be the percentage change in cash and cash equivalents from continuing operations at the end of the period between 2018 and 2019 if the cash and cash equivalents in 2019 was $500,000 thousand instead?
Answer: 43.14
The employee pension plan mandated by the Labor Standards Act of the R.O.C. is a defined benefit plan. The pension benefits are disbursed based on the units of service years and average monthly salary prior to retirement according to the Labor Standards Act. Two units per year are awarded for the first 15 years of services while one unit per year is awarded after the completion of the 15th year and the total units will not exceed 45 units. The Company contributes an amount equivalent to 2% of the employees’ total salaries and wages on a monthly basis to the pension fund deposited with the Bank of Taiwan under the name of a pension fund supervisory committee. The pension fund is managed by the government’s designated authorities and therefore is not included in the Company’s consolidated financial statements. For the years ended December 31, 2017, 2018 and 2019, total pension expenses of NT$80 million, NT$69 million and NT$59 million, respectively, were recognized by the Company. Movements in present value of defined benefit obligation during the year: <table> <tbody> <tr><td></td><td>For the years ended December 31,</td><td></td></tr> <tr><td></td><td>2018</td><td>2019</td></tr> <tr><td></td><td>$NT (In Thousands)</td><td>$NT (In Thousands)</td></tr> <tr><td>Defined benefit obligation at beginning of year</td><td>$(5,671,058)</td><td>$(5,620,509)</td></tr> <tr><td>Items recognized as profit or loss:</td><td></td><td></td></tr> <tr><td>Service cost</td><td>(24,477)</td><td>(21,043)</td></tr> <tr><td>Interest cost</td><td>(61,247)</td><td>(51,146)</td></tr> <tr><td>Subtotal</td><td>(85,724)</td><td>(72,189)</td></tr> <tr><td>Remeasurements recognized in other comprehensive income (loss):</td><td></td><td></td></tr> <tr><td>Arising from changes in financial assumptions</td><td>(91,350)</td><td>(114,976)</td></tr> <tr><td>Experience adjustments</td><td>(5,907)</td><td>180,095</td></tr> <tr><td>Subtotal</td><td>(97,257)</td><td>65,119</td></tr> <tr><td>Benefits paid</td><td>233,530</td><td>216,510</td></tr> </tbody> </table>

Question: If the Service cost increase to 34,710 in 2018, what is the revised average?
Answer: 27876.5

Question: If the Service cost increase to 65,292 in 2018, what is the revised average?
Answer: 58219

Question: What would be the increase/ (decrease) in Benefits paid if the value in 2018 is reduced to 222,127 thousand?
Answer: -11403
The provision for income taxes differed from the provision computed by applying the Federal statutory rate to income (loss) from continuing operations before taxes due to the following: The effective income tax rate was 18.9% and (141.8)% during the years ended December 31, 2019 and December 31, 2018, respectively. The decrease in 2019 compared to statutory tax rate of 21% was primarily due to deferred tax adjustments related to foreign tax credit carryforwards and state taxes, offset by changes in the valuation allowance and excess tax benefits resulting from the exercise of non-qualified stock options. The effective tax rate for the year ended December 31,2018 was significantly impacted by recording a substantial increase in a valuation allowance on the entire deferred tax assets. <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>Federal statutory tax rate</td><td>21.0%</td><td>21.0%</td></tr> <tr><td>State taxes</td><td>(4.5)</td><td>4.4</td></tr> <tr><td>Non deductible expenses</td><td>(0.3)</td><td>(0.6)</td></tr> <tr><td>Tax credits</td><td>4.0</td><td>4.6</td></tr> <tr><td>Expired tax credit</td><td>(1.3)</td><td>(3.9)</td></tr> <tr><td>Deferred tax adjustment</td><td>(4.8)</td><td>—</td></tr> <tr><td>Stock based compensation</td><td>1.9</td><td>0.8</td></tr> <tr><td>Valuation allowance</td><td>3.2</td><td>(167.0)</td></tr> <tr><td>Contingent purchase revaluation</td><td>—</td><td>(1.0)</td></tr> <tr><td>Other</td><td>(0.3)</td><td>(0.1)</td></tr> <tr><td></td><td>18.9%</td><td>(141.8)%</td></tr> </tbody> </table>

Question: If the Non deductible expenses in 2019 increased to 1.1, what would be the revised change between December 31, 2018 and 2019?
Answer: 0.5

Question: If the Tax credits in 2019 increased to 5.2, what would be the revised change between December 31, 2018 and 2019?
Answer: 0.6

Question: If the Non deductible expenses in 2019 increased to 1.1 what would be the revised average for December 31, 2018 and 2019?
Answer: 0.85
Fees Paid to our Independent Auditor The following table sets forth the fees billed to us by Ernst & Young LLP for services in fiscal 2019 and 2018, all of which were pre-approved by the Audit Committee. (1) In accordance with the SEC’s definitions and rules, “audit fees” are fees that were billed to Systemax by Ernst & Young LLP for the audit of our annual financial statements, to be included in the Form 10-K, and review of financial statements included in the Form 10-Qs; for the audit of our internal control over financial reporting with the objective of obtaining reasonable assurance about whether effective internal control over financial reporting was maintained in all material respects; for the attestation of management’s report on the effectiveness of internal control over financial reporting; and for services that are normally provided by the auditor in connection with statutory and regulatory filings or engagements. (2) “Audit-related fees” are fees for assurance and related services that are reasonably related to the performance of the audit or review of our financial statements and internal control over financial reporting, including services in connection with assisting Systemax in our compliance with our obligations under Section 404 of the Sarbanes-Oxley Act and related regulations. (3) Ernst & Young LLP did not provide any professional services for tax compliance, planning or advice in 2019 or 2018. (4) Consists of fees billed for other professional services rendered to Systemax. <table> <tbody> <tr><td>Fee Category</td><td>2019 ($)</td><td>2018 ($)</td></tr> <tr><td>Audit fees (1)</td><td>1,196,000</td><td>1,257,000</td></tr> <tr><td>Audit-related fees (2)</td><td>0</td><td>15,000</td></tr> <tr><td>Tax fees (3)</td><td>0</td><td>0</td></tr> <tr><td>All other fees (4)</td><td>2,000</td><td>2,000</td></tr> <tr><td>Total</td><td>1,198,000</td><td>1,274,000</td></tr> </tbody> </table>

Question: What would be the percentage change in all other fees incurred by the company between 2018 and 2019 if all other fees incurred in 2019 is increased by 1,000?
Answer: 50

Question: What would be the value of the audit-related fees as a percentage of the total fees paid to the auditor in 2018 if audit-related fees is increased by 20%?
Answer: 1.41

Question: What would be the change in audit fees between 2018 and 2019 if audit fees in 2019 was halved and then increased by 5,000?
Answer: 654000
Net Settlement of Equity Awards The majority of restricted stock units are subject to vesting. The underlying shares of common stock are issued when the restricted stock units vest. The majority of participants choose to participate in a broker-assisted automatic sales program to satisfy their applicable tax withholding requirements. We do not treat the shares sold pursuant to this automatic sales program as common stock repurchases. In the fourth quarter of 2019, we withheld 83,327 shares through net settlements (where the award holder receives the net of the shares vested, after surrendering a portion of the shares back to the Company for tax withholding) for restricted stock units that vested for some of our executive officers. The following table provides a summary of the Company’s repurchase of common stock under the Repurchase Program and shares surrendered back to the Company for tax withholding on restricted stock units that vested under our equity incentive programs in the three months ended December 31, 2019: <table> <tbody> <tr><td>Period</td><td>Total Number of Shares Repurchased</td><td>Average Price Paid per Share</td><td>Total Number of Shares Purchased as part of a Publicly Announced Program</td><td>Maximum Dollar Value of shares that may yet be purchased under the Repurchase Program</td></tr> <tr><td>October 1, 2019 through October 31, 2019</td><td>-</td><td>-</td><td>- -</td><td>$12,544,543</td></tr> <tr><td>November 1, 2019 through November 30, 2019</td><td>274,681</td><td>$4.82</td><td>191,354</td><td>$11,620,641</td></tr> <tr><td>December 1, 2019 through December 31, 2019</td><td>374,490</td><td>$4.70</td><td>374,490</td><td>$9,859,153</td></tr> <tr><td>Total shares repurchased</td><td>649,171</td><td>$4.75</td><td>565,844</td><td>$9,859,153</td></tr> </tbody> </table>

Question: What would be the total Maximum Dollar Value of shares that may yet be purchased under the Repurchase Program during October 1, 2019 through November 30, 2019 if the amount in October decreased by $1,000,000?
Answer: 23165184

Question: What would be the percentage change in total Number of Shares Purchased as part of a Publicly Announced Program from November to December 2019 if the amount in December was 400,000 instead?
Answer: 109.04

Question: From November 1 2019 to December 31 2019, how many months would the average price paid per share be more than $4.72 if the price paid per share in December was $4.79?
Answer: 2