aveni-ai/aveni-bench-tat-hqa huggingface dataset:
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated) The following table reflects the cash flow impact of GS Holdings on the Consolidated Statements of Cash Flows for the years indicated. <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>Net cash provided by operating activities</td><td>$153,327</td><td>$256,426</td></tr> <tr><td>Net cash used in investing activities</td><td>(15,381)</td><td>(6,581)</td></tr> <tr><td>Net cash used in financing activities</td><td>(159,608)</td><td>(154,210)</td></tr> <tr><td>Net increase (decrease) in cash and cash equivalents and restricted cash</td><td>(21,662)</td><td>95,635</td></tr> <tr><td>Cash and cash equivalents and restricted cash at beginning of period</td><td>449,473</td><td>353,838</td></tr> <tr><td>Cash and cash equivalents and restricted cash at end of period</td><td>$427,811</td><td>$449,473</td></tr> </tbody> </table>

Question: Which years did Cash and cash equivalents and restricted cash at beginning of period exceed $400,000 thousand if cash and cash equivalents and restricted cash in 2018 was $450,000 thousand instead?
Answer: 2

Question: What would be the change in the net cash used in financing activities between 2018 and 2019 if the net cash used in financing activities in 2018 was -$159,000 thousand instead?
Answer: -608

Question: What would be the percentage change in Net cash provided by operating activities between 2018 and 2019 if net cash provided by operating activities in 2019 was $300,000 thousand instead?
Answer: 16.99
In accordance with ASC 740-10, Income Taxes, the Company has adopted the accounting policy that interest and penalties recognized are classified as part of its income taxes The following shows the changes in the gross amount of unrecognized tax benefits as of December 31, 2019 (in thousands): The Company does not anticipate that its total unrecognized tax benefits will significantly change due to settlement of examination or the expiration of statute of limitations during the next 12 months. The Company files U.S. and foreign income tax returns with varying statutes of limitations. Due to the Company’s net carry-over of unused operating losses and tax credits, all years from 2003 forward remain subject to future examination by tax authorities <table> <tbody> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Unrecognized tax benefits, beginning of the year</td><td>$6,029</td><td>$3,004</td><td>$2,460</td></tr> <tr><td>Increases related to prior year tax position</td><td>—</td><td>1,050</td><td>—</td></tr> <tr><td>Decreases related to prior year tax positions</td><td>(48)</td><td>—</td><td>(3)</td></tr> <tr><td>Increases related to current year tax positions</td><td>2,984</td><td>1,975</td><td>547</td></tr> <tr><td>Unrecognized tax benefits, end of year</td><td>$8,965</td><td>6,029</td><td>3,004</td></tr> </tbody> </table>

Question: What would be the percentage change in the unrecognized tax benefits at the beginning of the year between 2017 and 2018 if the 2018 unrecognised tax benefit is increased by $5,000?
Answer: 22.32

Question: What would be the percentage change in the unrecognized tax benefits at the beginning of the year between 2018 and 2019 if the 2019 value is increased by 10%?
Answer: 120.77

Question: What would be the average increases related to current year tax positions between 2017 to 2019 if the value in 2019 is decreased by 100,000?
Answer: 1802
Income from Equity Investees Marine Services: Income from equity investees within our Marine Services segment for the year ended December 31, 2019 decreased $14.1 million to $5.6 million from $19.7 million for the year ended year ended December 31, 2018. The decrease was driven by HMN, due to lower revenues on large turnkey projects underway than in the comparable period. The equity investment in HMN has contributed $5.0 million and $12.7 million in income from equity investees for the years ended December 31, 2019 and 2018, respectively. Further contributing to the reduction in income were losses at SBSS from a loss contingency related to ongoing legal disputes and lower vessel utilization. Life Sciences: Loss from equity investees within our Life Sciences segment for the year ended December 31, 2019 decreased $0.6 million to $3.4 million from $4.0 million for the year ended December 31, 2018. The decrease in losses were largely due to lower equity method losses recorded from our investment in MediBeacon due to the timing of clinical trials and revenue from a licensing agreement which did not occur in the comparable periods. Segment Results of Operations In the Company's Consolidated Financial Statements, other operating (income) expense includes (i) (gain) loss on sale or disposal of assets, (ii) lease termination costs, (iii) asset impairment expense, (iv) accretion of asset retirement obligations, and (v) FCC reimbursements. Each table summarizes the results of operations of our operating segments and compares the amount of the change between the periods presented (in millions). <table> <tbody> <tr><td></td><td></td><td>Years Ended December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>Increase / (Decrease)</td></tr> <tr><td>Construction</td><td>$—</td><td>$ (0.2)</td><td>$ 0.2</td></tr> <tr><td>Marine Services</td><td>5.6</td><td>19.7</td><td>(14.1)</td></tr> <tr><td>Life Sciences</td><td>(3.4)</td><td>(4.0)</td><td>0.6</td></tr> <tr><td>Other</td><td>—</td><td>(0.1)</td><td>0.1</td></tr> <tr><td>Income from equity investees</td><td>$ 2.2</td><td>$ 15.4</td><td>$ (13.2)</td></tr> </tbody> </table>

Question: If marine services in 2019 was 20.0 million, what would be the percentage change from 2018 to 2019?
Answer: 1.52

Question: If life sciences in 2019 was -5.0 million, what would be the average value for 2018 and 2019?
Answer: -4.5

Question: If income from equity investees in 2019 was 20.0 million, what would be the percentage change from 2018 to 2019?
Answer: 29.87
Equity Incentive Plan Our board of directors administers the plan, determines vesting schedules on plan awards and may accelerate the vesting schedules for award recipients. The stock options granted under the plan have terms of up to 10 years. As of December 31, 2019, awards for the purchase of 4,236,719 shares have been granted and remain outstanding (common stock options, common stock and restricted stock units) and 2,063,281 shares are reserved for future grants under the 2014 Plan. Share-based compensation expenses related to stock options, stock and restricted stock units issued to employees and directors are included in selling, general and administrative expenses. The following table provides a detail of share-based compensation expense (in thousands). <table> <tbody> <tr><td>Year Ended December 31</td><td></td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Common stock, vested at issuance and nonvested at issuance</td><td>$721</td><td>$555</td></tr> <tr><td>Stock options</td><td>354</td><td>132</td></tr> <tr><td>Restricted stock units</td><td>225</td><td>103</td></tr> <tr><td>Compensation expense related to common stock awards issued under equity incentive plan</td><td>$ 1,300</td><td>$ 790</td></tr> </tbody> </table>

Question: What would be the difference in the common stock value between 2018 and 2019 if the value of common stock in 2019 is doubled and then increased by $1,000 thousand?
Answer: 1887

Question: What would be the total value of stock options in 2018 and 2019 if the total value is halved and then decreased by 100 thousand?
Answer: 143

Question: What would be the average value of stock options in 2018 and 2019 if the value of the stock options in 2019 is decreased by $300 thousand?
Answer: 93
CASH FLOW STATEMENT1 1 Abridged version. The complete version is shown in the consolidated financial statements. <table> <tbody> <tr><td>€ million</td><td>2017/18</td><td>2018/19</td></tr> <tr><td>Cash flow from operating activities of continuing operations</td><td>766</td><td>796</td></tr> <tr><td>Cash flow from operating activities of discontinued operations</td><td>139</td><td>157</td></tr> <tr><td>Cash flow from operating activities</td><td>905</td><td>953</td></tr> <tr><td>Cash flow from investing activities of continuing operations</td><td>−292</td><td>46</td></tr> <tr><td>Cash flow from investing activities of discontinued operations</td><td>−89</td><td>−136</td></tr> <tr><td>Cash flow from investing activities</td><td>−381</td><td>−90</td></tr> <tr><td>Cash flow before financing activities of continuing operations</td><td>474</td><td>842</td></tr> <tr><td>Cash flow before financing activities of discontinued operations</td><td>50</td><td>21</td></tr> <tr><td>Cash flow before financing activities</td><td>524</td><td>863</td></tr> <tr><td>Cash flow from financing activities of continuing operations</td><td>−587</td><td>−1,122</td></tr> <tr><td>Cash flow from financing activities of discontinued operations</td><td>−74</td><td>−109</td></tr> <tr><td>Cash flow from financing activities</td><td>−661</td><td>−1,231</td></tr> <tr><td>Total cash flows</td><td>−137</td><td>−368</td></tr> <tr><td>Currency effects on cash and cash equivalents</td><td>−30</td><td>17</td></tr> <tr><td>Total change in cash and cash equivalents</td><td>−167</td><td>−351</td></tr> </tbody> </table>

Question: In which year would the Cash flow from operating activities be larger if the amount in FY2018 was 955 million instead?
Answer: 2017/18

Question: What would the change in cash flow from operating activities in FY2019 from FY2018 be if the amount in FY2019 was 955 million instead?
Answer: 50

Question: What would the percentage change in cash flow from operating activities in FY2019 from FY2018 be if the amount in FY2019 was 955 million instead?
Answer: 5.52
COMPENSATION DISCUSSION AND ANALYSIS IV. Our 2019 Compensation Program and Components of Pay The table below shows (i) the length of the “protected period” afforded to officers following a change of control and (ii) the multiple of salary and bonus payment and years of welfare benefits to which officers will be entitled if change of control benefits become payable under our agreements and related policies: For more information on change of control arrangements applicable to our executives, including our rationale for providing these benefits, see “Executive Compensation—Potential Termination Payments—Payments Made Upon a Change of Control.” For information on change of control severance benefits payable to our junior officers and managers, see “—Severance Benefits” in the next subsection below. <table> <tbody> <tr><td></td><td>Protected Period</td><td>Multiple of Annual Cash Compensation</td><td>Years of Welfare Benefits</td></tr> <tr><td>CEO</td><td>2 years</td><td>3 times</td><td>3 years</td></tr> <tr><td>Other Executives</td><td>1.5 years</td><td>2 times</td><td>2 years</td></tr> <tr><td>Other Officers</td><td>1 year</td><td>1 time</td><td>1 year</td></tr> </tbody> </table>

Question: Which type of officer would have the longest protected period if the protected period for Other Executives is 2.5 years?
Answer: Other Executives

Question: What would the difference in the protected period between CEO and Other Executives be if the protected period for Other Executives is 1 year?
Answer: 1

Question: What would the average protected period be if the protected period for Other Executives is 3 years??
Answer: 2
Contract assets and deferred revenue (1) Included in other current assets. (2) Included in other long-term assets. (3) Included in other long-term liabilities. Contract assets are client committed amounts for which revenue recognized exceeds the amount billed to the client and the right to payment is subject to conditions other than the passage of time, such as the completion of a related performance obligation. Deferred revenue consists of billings and payments received in advance of revenue recognition. Contract assets and deferred revenue are netted at the contract level for each reporting period. The change in deferred revenue in the year ended December 31, 2019 was primarily due to new billings in advance of revenue recognition, partially offset by revenue recognized during the period that was included in deferred revenue at December 31, 2018. <table> <tbody> <tr><td>(in thousands)</td><td>December 31, 2019</td><td>December 31, 2018</td></tr> <tr><td>Contract assets (1)</td><td>$5,558</td><td>$3,711</td></tr> <tr><td>Long-term contract assets (2)</td><td>5,420</td><td>2,543</td></tr> <tr><td></td><td>$10,978</td><td>$6,254</td></tr> <tr><td>Deferred revenue</td><td>$190,080</td><td>$185,145</td></tr> <tr><td>Long-term deferred revenue (3)</td><td>5,407</td><td>5,344</td></tr> <tr><td></td><td>$195,487</td><td>$190,489</td></tr> </tbody> </table>

Question: What would be the percentage change in contract assets between 2018 and 2019 if the value in 2019 is increased by $50,000?
Answer: 51.12

Question: What would be the percentage change in long-term contract assets between 2018 and 2019 if the value in 2019 is increased by 10%?
Answer: 134.45

Question: What would be the percentage change in long-term deferred revenue between 2018 and 2019 if the 2019 long-term deferred revenue is instead $5,550,000?
Answer: 3.85
7. ACCRUED LIABILITIES Other accrued expenses consisted of the following at December 31, 2019 and 2018 (in thousands): Advances are amounts received from litigation counsel as advanced reimbursement of out-of-pocket expenses expected to be incurred by us. Board compensation of $0.4 million at December 31, 2019 and 2018 represents accrued and unpaid board and committee fees from prior periods. In the first quarter of 2020, current and prior board members agreed to waive unpaid cash fees in exchange for share-based compensation awards with an aggregate grant-date fair value of approximately $0.1 million (see Note 18). <table> <tbody> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Advances</td><td>500</td><td>-</td></tr> <tr><td>Board compensation</td><td>413</td><td>413</td></tr> <tr><td>Other accrued expenses</td><td>168</td><td>150</td></tr> <tr><td></td><td>$1,081</td><td>$563</td></tr> </tbody> </table>

Question: How many categories of accrued liabilities are there, if "Other accrued expenses" were further split into 3 categories A, B and C?
Answer: 5

Question: Which is the largest category of accrued liabilities (in amount) in 2019, if Advances in 2019 did not change from 2018?
Answer: Board compensation

Question: What is the total amount of the top 2 categories of accrued liabilities in 2019, if Other accrued expenses made up $1,000 thousand?
Answer: 1500
Note 10 – Income taxes The provision (benefit) for income taxes consists of the following: <table> <tbody> <tr><td></td><td>For the Years Ended December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Current:</td><td></td><td></td></tr> <tr><td>Federal</td><td>$ (27)</td><td>$ (13 )</td></tr> <tr><td>State and local</td><td>276</td><td>249</td></tr> <tr><td>Total current</td><td>249</td><td>236</td></tr> <tr><td>Deferred</td><td>533</td><td>(461)</td></tr> <tr><td>Provision (benefit) for income taxes</td><td>$ 782</td><td>$ (225)</td></tr> </tbody> </table>

Question: What would be the change in provisions (benefit) for state and local  income taxes between 2018 and 2019 if the value in 2019 increased by $200?
Answer: 227

Question: What would be the average total current provision (benefit) for income taxes for 2018 and 2019 if the value in 2019 decreased by $15?
Answer: 235

Question: What would be the percentage change in provisions (benefit) for state and local income taxes between 2018 and 2019 if the value in 2019 increased by $30?
Answer: 22.89
Interest Income and Interest Expense Interest income is earned on our cash, cash equivalents, restricted cash and marketable securities. The increase in interest income in fiscal 2019 compared to fiscal 2018 was attributable to higher investment yields, related in part to longer duration investments, as well as higher average investment balances. Interest expense primarily includes interest on our term loans, partially offset by income from our interest-rate swap derivative contracts, as well as term loan issuance costs amortization charges. The decrease in interest expense in fiscal 2019 compared to fiscal 2018 was primarily due to lower outstanding debt balances related to the CMI acquisition as a result of principal payments made, partially offset by additional interest expense related to the term loan originated to finance the acquisition of FRT. Other Income (Expense), Net Other income (expense), net primarily includes the effects of foreign currency impact and various other gains and losses. <table> <tbody> <tr><td></td><td></td><td>Fiscal Year Ended</td><td></td></tr> <tr><td></td><td>December 28, 2019</td><td>December 29, 2018</td><td>December 30, 2017</td></tr> <tr><td></td><td></td><td>(Dollars in thousands)</td><td></td></tr> <tr><td>Interest income</td><td>$2,714</td><td>$1,356</td><td>$548</td></tr> <tr><td>Weighted average balance of cash and investments</td><td>$179,526</td><td>$138,467</td><td>$124,637</td></tr> <tr><td>Weighted average yield on cash and investments</td><td>2.05 %</td><td>1.51 %</td><td>0.84 %</td></tr> <tr><td>Interest expense</td><td>$1,915</td><td>$3,314</td><td>$4,491</td></tr> <tr><td>Average debt outstanding</td><td>$56,776</td><td>$90,086</td><td>$127,598</td></tr> <tr><td>Weighted average interest rate on debt</td><td>4.09 %</td><td>3.98 %</td><td>3.07 %</td></tr> </tbody> </table>

Question: If the Interest income in December 28, 2019 increased to 3,112 thousand, what would be the revised change?
Answer: 1756

Question: If Weighted average balance of cash and investments in December 28, 2019 increased to 198,546 thousand, what would be the revised change?
Answer: 60079

Question: If interest income in 2019 was 700 thousands, in which year would it be less than 1,000 thousands?
Answer: 2019, 2017
NOTE 6- continued ¹⁾ For additional information regarding impairment considerations, please refer to note 8. Included in the carrying amount for "Vessels and capitalized dry-docking" are capitalized drydocking costs in the amount of USD 60.7m (2018: USD 67.5m, 2017: USD 68.1m). The sale and leaseback transactions in 2019 were all classified as financing arrangements and did not result in derecognition of the underlying assets as control was retained by the Group. <table> <tbody> <tr><td>USDm</td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Vessels and capitalized dry-docking</td><td></td><td></td><td></td></tr> <tr><td>Cost:</td><td></td><td></td><td></td></tr> <tr><td>Balance as of 1 January</td><td>1,886.3</td><td>1,726.6</td><td>1,697.4</td></tr> <tr><td>Additions</td><td>81.3</td><td>162.7</td><td>103.1</td></tr> <tr><td>Disposals</td><td>-25.6</td><td>-30.2</td><td>-14.3</td></tr> <tr><td>Transferred from prepayments</td><td>252.3</td><td>81.8</td><td>-</td></tr> <tr><td>Transferred to assets held for sale</td><td>-130.1</td><td>-54.6</td><td>-59.6</td></tr> <tr><td>Balance as of 31 December</td><td>2,064.2</td><td>1,886.3</td><td>1,726.6</td></tr> <tr><td>Depreciation:</td><td></td><td></td><td></td></tr> <tr><td>Balance as of 1 January</td><td>327.6</td><td>264.8</td><td>180.0</td></tr> <tr><td>Disposals</td><td>-25.6</td><td>-30.2</td><td>-14.3</td></tr> <tr><td>Depreciation for the year</td><td>106.5</td><td>113.4</td><td>113.6</td></tr> <tr><td>Transferred to assets held for sale</td><td>-47.9</td><td>-20.4</td><td>-14.5</td></tr> <tr><td>Balance as of 31 December</td><td>360.6</td><td>327.6</td><td>264.8</td></tr> <tr><td>Impairment:</td><td></td><td></td><td></td></tr> <tr><td>Balance as of 1 January</td><td>162.1</td><td>167.3</td><td>173.6</td></tr> <tr><td>Impairment losses on tangible fixed assets</td><td>6.0</td><td>3.2</td><td>3.6</td></tr> <tr><td>Reversal of impairment ¹⁾</td><td>-120.0</td><td>-</td><td>-</td></tr> <tr><td>Transferred to assets held for sale</td><td>-19.3</td><td>-8.4</td><td>-9.9</td></tr> <tr><td>Balance as of 31 December</td><td>28.8</td><td>162.1</td><td>167.3</td></tr> <tr><td>Carrying amount as of 31 December</td><td>1,674.8</td><td>1,396.6</td><td>1,294.5</td></tr> </tbody> </table>

Question: In which year would the impairment losses on tangible fixed assets be the largest if the amount in 2018 was $6.2 million instead?
Answer: 2018

Question: What would the change in Additions in 2019 from 2018 be if the amount in 2019 was $80.0 million instead?
Answer: -82.7

Question: What would the percentage change in Additions in 2019 from 2018 be if the amount in 2019 was $80.0 million instead?
Answer: -50.83
Warranty Obligations We offer warranties on certain products and record a liability for the estimated future costs associated with warranty claims at the time revenue is recognized. The warranty liability is based upon historical experience and our estimate of the level of future costs. While we engage in product quality programs and processes, our warranty obligation is affected by product failure rates, material usage and service delivery costs incurred in correcting a product failure. We continuously monitor product returns for warranty and maintain a reserve for the related expenses based upon our historical experience and any specifically identified field failures. As we sell new products to our customers, we must exercise considerable judgment in estimating the expected failure rates. This estimating process is based on historical experience of similar products, as well as various other assumptions that we believe to be reasonable under the circumstances. We provide for the estimated cost of product warranties at the time revenue is recognized. Warranty costs are reflected in the Consolidated Statement of Income as a Cost of revenues. A reconciliation of the changes in our warranty liability is as follows (in thousands): <table> <tbody> <tr><td></td><td></td><td>Fiscal Year Ended</td><td></td></tr> <tr><td></td><td>December 28, 2019</td><td>December 29, 2018</td><td>December 30, 2017</td></tr> <tr><td>Balance at beginning of year</td><td>$2,102</td><td>$ 3,662</td><td>$2,972</td></tr> <tr><td>Accruals</td><td>3,881</td><td>3,181</td><td>8,115</td></tr> <tr><td>Settlements</td><td>(4,041)</td><td>(4,741)</td><td>(7,425)</td></tr> <tr><td>Balance at end of year</td><td>$1,942</td><td>$2,102</td><td>$3,662</td></tr> </tbody> </table>

Question: If the Balance at beginning of year in December 28, 2019 increased to 3,890 thousand, what would be the revised change?
Answer: 228

Question: If the Accruals in December 28, 2019 increased to 4,701 thousand, what would be the revised change?
Answer: 1520

Question: If Accruals in 2017 was 3,600 thousands, in which year would it be less than 4,000 thousands?
Answer: 2019, 2018, 2017