aveni-ai/aveni-bench-tat-hqa huggingface dataset:
NOTE 13. INCOME TAXES We calculate our provision for federal and state income taxes based on current tax law. U.S. federal tax reform (Tax Act) was enacted on December 22, 2017, and has several key provisions impacting the accounting for and reporting of income taxes. The most significant provision reduced the U.S. corporate statutory tax rate from 35% to 21% beginning on January 1, 2018. We remeasured the applicable deferred tax assets and liabilities based on the rates at which they are expected to reverse. As a result, the gross deferred tax assets and liabilities were adjusted which resulted in an expense for income taxes of $7.1 million which was fully offset by a corresponding change to our valuation allowance in 2017. The Tax Act contains several base broadening provisions that became effective on January 1, 2018, that did not have a material impact on 2018 and 2019 earnings. Deferred tax asset (liability) is comprised of the following (in thousands): We have determined it is more likely than not that our deferred tax assets will not be realized. Accordingly, we have provided a valuation allowance for deferred tax assets. <table> <tbody> <tr><td>December 31</td><td></td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Net operating loss carryforwards</td><td>$7,672</td><td>$4,541</td></tr> <tr><td>Stock options and warrants</td><td>420</td><td>214</td></tr> <tr><td>Property</td><td>138</td><td>299</td></tr> <tr><td>Intangible assets</td><td>66</td><td>94</td></tr> <tr><td>Capitalized expenses</td><td>54</td><td>86</td></tr> <tr><td>Other</td><td>210</td><td>164</td></tr> <tr><td>Operating right-of-use lease assets</td><td>(667)</td><td></td></tr> <tr><td>Operating right-of-use lease liabilities</td><td>794</td><td></td></tr> <tr><td>Net deferred tax assets</td><td>8,687</td><td>5,398</td></tr> <tr><td>Less: Valuation allowance</td><td>(8,687)</td><td>(5,398)</td></tr> <tr><td>Deferred tax asset (liability)</td><td>$ -</td><td>$ -</td></tr> </tbody> </table>

Question: What would be the average net operating loss carryforward in 2018 and 2019 if the value in 2019 is decreased by $50,000?
Answer: 6081.5

Question: What would be the percentage change in net operating loss carryforward in 2018 and 2019 if the value in 2019 is increased by $500,000?
Answer: 79.96

Question: What would be the percentage change in the stock options and warrants between 2018 and 2019 if the amount in 2019 is increased by 10%?
Answer: 115.89
The following table summarizes stock-based compensation expense in the Company’s consolidated statements of operations: For the year ended September 30, 2019, the Company granted 33,000 nonvested shares to certain key employees, 55,000 nonvested shares to certain officers including 35,000 shares granted to the Chief Executive Officer, and 20,000 nonvested shares to its non-employee directors. For the year ended September 30, 2018, the Company granted 12,000 nonvested shares to certain key employees, 40,000 nonvested shares to certain officers including 30,000 to its Chief Executive Officer and 20,000 nonvested shares to its non-employee directors. The Company measures the fair value of nonvested stock awards based upon the market price of its common stock as of the date of grant. The Company used the Black-Scholes option-pricing model to value stock options. The Black-Scholes model requires the use of a number of assumptions including volatility of the Company’s stock price, the weighted average risk-free interest rate and the weighted average expected life of the options, at the time of grant. The expected dividend yield is equal to the divided per share declared, divided by the closing share price on the date the options were granted. All equity compensation awards granted for the years ended September 30, 2019 and September 30, 2018 were nonvested stock awards. <table> <tbody> <tr><td></td><td>Years Ended</td><td></td></tr> <tr><td></td><td>September 30, 2019</td><td>September 30, 2018</td></tr> <tr><td></td><td>(Amounts in thousands)</td><td></td></tr> <tr><td>Cost of sales</td><td>$7</td><td>$5</td></tr> <tr><td>Engineering and development</td><td>49</td><td>32</td></tr> <tr><td>Selling, general and administrative</td><td>736</td><td>654</td></tr> <tr><td>Total</td><td>$792</td><td>$691</td></tr> </tbody> </table>

Question: What percentage of the total stock based compensation is spent on the cost of sales if the amount spent on cost of sales is tripled?
Answer: 2.65

Question: What is the percentage increase in the stock based compensation expense on cost of sales if the expense for the year ended September 30 2018 increased by 1 thousand?
Answer: 16.67

Question: What is the total stock based compensation expense on non-cost of sales related activities if the expense on selling, general and administrative activities increased by 5 thousand?
Answer: 790
Restricted Share Units The following table illustrates the number and WASP on date of award, and movements in, restricted share units (“RSUs”) and cash-based awards granted under the 2015 LTIP: RSUs and cash-based awards have a vesting period between two to five years, with no award vesting within the first 12 months of the grant. <table> <tbody> <tr><td></td><td>Year-ended 31 March 2019</td><td></td><td>Year-ended 31 March 2018</td><td></td></tr> <tr><td></td><td>Number</td><td>WASP</td><td>Number</td><td>WASP</td></tr> <tr><td>Restricted share units</td><td>000’s</td><td>£ pence</td><td>000’s</td><td>£ pence</td></tr> <tr><td>Outstanding at the start of the year</td><td>14,840</td><td>316.09</td><td>15,350</td><td>215.92</td></tr> <tr><td>Awarded</td><td>8,749</td><td>478.44</td><td>6,337</td><td>453.14</td></tr> <tr><td>Forfeited</td><td>(1,421)</td><td>426.11</td><td>(1,421)</td><td>284.15</td></tr> <tr><td>Released</td><td>(6,822)</td><td>309.77</td><td>(5,426)</td><td>218.49</td></tr> <tr><td>Outstanding at the end of the year</td><td>15,346</td><td>401.27</td><td>14,840</td><td>316.09</td></tr> </tbody> </table>

Question: In what year would the number of RSUs and cash-based awards outstanding at the end of the year be larger if the number in 2019 was 14,346 thousand instead?
Answer: 2018

Question: What would the change in the number of RSUs and cash-based awards outstanding at the end of the year in 2019 from 2018 be if the amount in 2019 was 15,340 thousand instead?
Answer: 500

Question: What would the percentage change in the number of RSUs and cash-based awards outstanding at the end of the year in 2019 from 2018 be if the amount in 2019 was 15,340 thousand instead?
Answer: 3.37
Financials 1. EBITDA is a non-IFRS term, defined as earnings before interest, tax, depreciation and amortisation, and excluding net foreign exchange gains (losses). 2. NPATA is a non-IFRS term, defined as net profit after tax, excluding tax-effected amortisation of acquired intangibles. This is used to determine EPSa as disclosed here and in the audited Remuneration Report. 3. Underlying EBITDA, underlying NPAT and underlying NPATA exclude separately disclosed items, which represent the transaction and other restructuring costs associated with the Sigma acquisition (2018: Enoro acquisition) and the exiting of a premises lease in the Americas. Further details of the separately disclosed items are outlined in Note 4 to the Financial Report. Operating revenue for FY19 was $231.3 million, $0.5 million up on FY18. With Sigma contributing $5.0 million of revenue in June (the first month since acquisition), revenues for the remainder of Hansen excluding Sigma were $4.5 million lower. This decline was a result of lower non-recurring revenues, due primarily to both lower one-off licence fees and reduced project work following the large body of work completed in the first half of FY18 associated with implementing Power of Choice in Australia. Conversely, recurring revenues grew to represent 63% of total operating revenue. Underlying EBITDA for the year was $55.8 million, 7.0% down on the $60.0 million in FY18. This resulted in an underlying EBITDA margin decline to 24.1% from 26.0% in FY18. Sigma only contributed a modest $0.1 million of EBITDA in June, which we do not see as representative of the business going forward. Excluding Sigma, the underlying EBITDA margin was 24.6%. This reduced margin was the direct result of the lower non-recurring revenue, as we were able to maintain operating expenses at the same level as FY18, even after the investment in the Vietnam Development Centre. <table> <tbody> <tr><td>A$ Million</td><td>FY19</td><td>FY18</td><td>Variance %</td></tr> <tr><td>Operating revenue</td><td>231.3</td><td>230.8</td><td>0.2%</td></tr> <tr><td>Underlying EBITDA 1, 3</td><td>55.8</td><td>60.0</td><td>(7.0%)</td></tr> <tr><td>Underlying NPAT 3</td><td>24.0</td><td>29.5</td><td>(18.7%)</td></tr> <tr><td>Underlying NPATA 2, 3</td><td>33.7</td><td>38.7</td><td>(12.9%)</td></tr> <tr><td>Basic EPS based on underlying NPATA (cents) 2</td><td>17.1</td><td>19.8</td><td>(13.6%)</td></tr> </tbody> </table>

Question: What would be the average operating revenue if operating revenue for FY19 is 232.4 million?
Answer: 231.6

Question: What would be the difference between EBITDA and NPAT for FY18 if EBITDA for FY18 is now equal to that of FY19?
Answer: 26.3

Question: What would be the average basic EPS if basic EPS for FY19 is 30% higher?
Answer: 21.02
Consolidated statement of comprehensive income For the year ended 31 March 2019 1 The Group has adopted IFRS 9 ‘Financial Instruments’, IFRS 15 ‘Revenue from Contracts with Customers’, and IFRS 16 ‘Leases’ from 1 April 2018. The year ended 31 March 2018 has been restated for IFRS 16 which was implemented using the fully retrospective method. For further information on the impact of the change in accounting policies, see note 2 of these consolidated financial statements. <table> <tbody> <tr><td></td><td></td><td>2019</td><td>2018 (Restated)1</td></tr> <tr><td></td><td>Note</td><td>£m</td><td>£m</td></tr> <tr><td>Profit for the year</td><td></td><td>197.7</td><td>171.1</td></tr> <tr><td>Other comprehensive income</td><td></td><td></td><td></td></tr> <tr><td>Items that may be subsequently reclassified to profit or loss</td><td></td><td></td><td></td></tr> <tr><td>Exchange differences on translation of foreign operations</td><td></td><td>(0.1)</td><td>0.2</td></tr> <tr><td>Items that will not be reclassified to profit or loss</td><td></td><td></td><td></td></tr> <tr><td>Remeasurements of post-employment benefit obligations</td><td>24</td><td>0.2</td><td>–</td></tr> <tr><td>Other comprehensive income for the year, net of tax</td><td></td><td>0.1</td><td>0.2</td></tr> <tr><td>Total comprehensive income for the year attributable to equity holders of the parent</td><td></td><td>197.8</td><td>171.3</td></tr> </tbody> </table>

Question: In which year would Profit for the year be larger if the amount in 2019 was 167.7 million instead?
Answer: 2018

Question: What would the change in profit for the year in 2019 from 2018 be if the amount in 2019 was 197.1 million instead?
Answer: 26

Question: What would the percentage change in profit for the year in 2019 from 2018 be if the amount in 2019 was 197.1 million instead?
Answer: 15.2
Valuation and Qualifying Accounts Following is our schedule of valuation and qualifying accounts for the last three years (in thousands): (1) Amounts under “Other” represent the reserves and valuation allowance assumed in acquisition of LoJack. The warranty reserve is included in the Other Current Liabilities in the consolidated balance sheets. (2) Amount under “Other” represents the valuation allowance previously netted against deferred tax assets of foreign net deferred tax assets not recorded on the balance sheet, which were disclosed narratively in the fiscal 2018 Form 10-K (see Note 12). Deferred tax assets and valuation allowances were grossed up by $15.1 million. <table> <tbody> <tr><td></td><td></td><td>Charged</td><td></td><td></td><td></td></tr> <tr><td></td><td></td><td>(credited)</td><td></td><td></td><td></td></tr> <tr><td></td><td>Balance at</td><td>to costs</td><td></td><td></td><td>Balance at</td></tr> <tr><td></td><td>beginning</td><td>and</td><td></td><td></td><td>end of</td></tr> <tr><td></td><td>of year</td><td>expenses</td><td>Deductions</td><td>Other</td><td>year</td></tr> <tr><td>Allowance for doubtful accounts:</td><td></td><td></td><td></td><td></td><td></td></tr> <tr><td>Fiscal 2017</td><td>622</td><td>541</td><td>(201)</td><td>-</td><td>962</td></tr> <tr><td>Fiscal 2018</td><td>962</td><td>685</td><td>(461)</td><td>-</td><td>1,186</td></tr> <tr><td>Fiscal 2019</td><td>1,186</td><td>1,230</td><td>(660)</td><td></td><td>1,756</td></tr> <tr><td>Warranty reserve:</td><td></td><td></td><td></td><td></td><td></td></tr> <tr><td>Fiscal 2017 (1)</td><td>1,892</td><td>1,305</td><td>(2,562)</td><td>5,883</td><td>6,518</td></tr> <tr><td>Fiscal 2018</td><td>6,518</td><td>1,331</td><td>(2,115)</td><td>-</td><td>5,734</td></tr> <tr><td>Fiscal 2019</td><td>5,734</td><td>1,126</td><td>(5,462)</td><td></td><td>1,398</td></tr> <tr><td>Deferred tax assets valuation allowance:</td><td></td><td></td><td></td><td></td><td></td></tr> <tr><td>Fiscal 2017 (1)</td><td>1,618</td><td>1,391</td><td>-</td><td>3,578</td><td>6,587</td></tr> <tr><td>Fiscal 2018 (2)</td><td>6,587</td><td>-</td><td>(4,835)</td><td>15,092</td><td>16,844</td></tr> <tr><td>Fiscal 2019</td><td>16,844</td><td>799</td><td>(6,714)</td><td>-</td><td>10,929</td></tr> </tbody> </table>

Question: What was the difference in the balance at the end of the year compared to the start of the year for warranty reserve in fiscal year 2017  if the balance at the end of the year was $7,000 thousand instead?
Answer: 5108

Question: What was the change in the balance at the beginning of the year for allowance for doubtful accounts between fiscal year 2018 and 2019 if the balance at the start of 2018 was $2,000 thousand instead?
Answer: 814

Question: What was the change in Other from Deferred tax assets valuation allowance between Fiscal 2017 and 2018 if Other in 2017 was $10,000 thousand instead?
Answer: 5092
Note 4. Accounts Receivable, Net The components of accounts receivable, net are as follows (in thousands): For the years ended December 31, 2019, 2018 and 2017, we recorded a provision for doubtful accounts of $1.2 million, $0.1 million and $0.5 million, respectively. For the year ended December 31, 2019, we recorded a reduction to the reserve for product returns of $0.1 million. For the years ended December 31, 2018 and 2017, we recorded a $0.3 million and $2.1 million reserve for product returns in our hardware and other revenue, respectively. Historically, we have not experienced write-offs for uncollectible accounts or sales returns that have differed significantly from our estimates. <table> <tbody> <tr><td>December 31,</td><td></td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Accounts receivable</td><td>$80,032</td><td>$52,850</td></tr> <tr><td>Allowance for doubtful accounts</td><td>(2,584)</td><td>(1,425)</td></tr> <tr><td>Allowance for product returns</td><td>(1,075)</td><td>(1,915)</td></tr> <tr><td>Accounts receivable, net</td><td>$76,373</td><td>$49,510</td></tr> </tbody> </table>

Question: What would be the change in Accounts receivable between 2018 and 2019 if accounts receivable in 2018 were $80,000 thousand instead?
Answer: 32

Question: How many years would net accounts receivable exceed $50,000 thousand if net accounts receivable in 2018 was $55,000 thousand instead?
Answer: 2

Question: What would be the percentage change in allowance for product returns between 2018 and 2019 if the allowance for product returns in 2019 were -$2,000 thousand instead?
Answer: 4.44
C. Remuneration to Key Managerial Personnel other than MD / Manager / WTD Note: For more information, please refer to the Corporate Governance Report. <table> <tbody> <tr><td>Particulars of Remuneration</td><td>Key Managerial Personnel</td><td></td><td></td></tr> <tr><td></td><td>Ramakrishnan V Chief Financial Officer</td><td>Rajendra Moholkar Company Secretary</td><td>Total</td></tr> <tr><td>1. Gross salary</td><td></td><td></td><td></td></tr> <tr><td>(a) Salary as per provisions contained in Section 17(1) of the Income-tax Act, 1961</td><td>72.06</td><td>21.66</td><td>93.72</td></tr> <tr><td>(b) Value of perquisites u/s 17(2) of the Income-tax Act, 1961</td><td>43.54</td><td>1.20</td><td>44.74</td></tr> <tr><td>(c) Profits in lieu of salary under Section 17(3) of the Income-tax Act, 1961</td><td>-</td><td>-</td><td>-</td></tr> <tr><td>2. Stock Option</td><td>-</td><td>-</td><td>-</td></tr> <tr><td>3. Sweat Equity</td><td>-</td><td>-</td><td>-</td></tr> <tr><td>4. Commission</td><td>-</td><td>-</td><td>-</td></tr> <tr><td>as % of profit</td><td>-</td><td>-</td><td>-</td></tr> <tr><td>5. Others, Allowances</td><td>297.47</td><td>117.29</td><td>414.76</td></tr> <tr><td>Total</td><td>413.07</td><td>140.15</td><td>553.22</td></tr> </tbody> </table>

Question: What would be the difference in Others, Allowances between the CFO and Company Secretary if the value of the CFO is 200.00 instead?
Answer: 82.71

Question: Which key managerial personnel would have the highest total remuneration if the remuneration of the Company secretary was 500.00 instead?
Answer: Rajendra Moholkar Company Secretary

Question: What would be the difference in total gross salary of the CFO and Company Secretary if the company secretary had a gross salary of 30.0 instead? 
Answer: 85.6
Operating Revenue Notes: (1) Includes revenues from subscription (prepaid/postpaid), interconnect, outbound and inbound roaming, wholesale revenue from MVNOs (Mobile Virtual Network Operators) and mobile content services such as music and video. (2) Includes equipment sales related to ICT services. (3) Mainly from provisions of digital marketing and advertising services and regional premium OTT video. (4) Includes energy reselling fees. As at 31 March 2019, the transaction price attributable to unsatisfied performance obligations for ICT services rendered by NCS Pte. Ltd. is approximately S$3 billion which will be recognised as operating revenue mostly over the next 5 years. As at 31 March 2019, the transaction price attributable to unsatisfied performance obligations for ICT services rendered by NCS Pte. Ltd. is approximately S$3 billion which will be recognised as operating revenue mostly over the next 5 years. Service contracts with consumers typically range from a month to 2 years, and contracts with enterprises typically range from 1 to 3 years. <table> <tbody> <tr><td></td><td>Group</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td>S$ Mil</td><td>S$ Mil</td></tr> <tr><td>Mobile service (1)</td><td>5,395.7</td><td>5,737.3</td></tr> <tr><td>Sale of equipment</td><td>2,876.7</td><td>2,414.5</td></tr> <tr><td>Handset operating lease income</td><td>140.5</td><td>25.2</td></tr> <tr><td>Mobile</td><td>8,412.9</td><td>8,177.0</td></tr> <tr><td>Data and Internet</td><td>3,340.9</td><td>3,435.7</td></tr> <tr><td>Business solutions</td><td>604.1</td><td>560.7</td></tr> <tr><td>Cyber security</td><td>548.7</td><td>527.1</td></tr> <tr><td>Other managed services</td><td>1,880.8</td><td>1,920.0</td></tr> <tr><td>Infocomm Technology (“ICT”) (2)</td><td>3,033.6</td><td>3,007.8</td></tr> <tr><td>Digital businesses (3)</td><td>1,245.3</td><td>1,113.1</td></tr> <tr><td>Fixed voice</td><td>899.0</td><td>1,084.3</td></tr> <tr><td>Pay television</td><td>372.7</td><td>369.4</td></tr> <tr><td>Others (4)</td><td>67.3</td><td>80.7</td></tr> <tr><td>Operating revenue</td><td>17,371.7</td><td>17,268.0</td></tr> <tr><td>Operating revenue</td><td>17,371.7</td><td>17,268.0</td></tr> <tr><td>Other income</td><td>224.7</td><td>258.8</td></tr> <tr><td>Interest and investment income (see Note 10)</td><td>38.1</td><td>45.5</td></tr> <tr><td>Total</td><td>17,634.5</td><td>17,572.3</td></tr> </tbody> </table>

Question: How many streams of revenue are there under operating revenue, if there is no pay television revenue?
Answer: 6

Question: How much revenue does the largest 2 sources of revenue streams bring in for Singtel in 2019, if the revenue generated from Digital Businesses is S$4,000.0 Mil?
Answer: 12412.9

Question: What is the average revenue under "Other income" across the 2 years, if Other Income in 2019 was S$200.0Mil?
Answer: 229.4
Share Options The Company estimates the fair value of employee share options on the date of grant using the Black-Scholes option-pricing model, which requires the use of highly subjective estimates and assumptions. The Company estimates the expected term of share options for service-based awards utilizing the “Simplified Method,” as it does not have sufficient historical share option exercise information on which to base its estimate. The Simplified Method is based on the average of the vesting tranches and the contractual life of each grant. The risk-free interest rate is based on a treasury instrument whose term is consistent with the expected life of the share option. Since there was no public market for the Company’s ordinary shares prior to the IPO and as its shares have been publicly traded for a limited time, the Company determined the expected volatility for options granted based on an analysis of reported data for a peer group of companies that issue options with substantially similar terms. The expected volatility of options granted has been determined using an average of the historical volatility measures of this peer group of companies. The Company uses an expected dividend rate of zero as it currently has no history or expectation of paying dividends on its ordinary shares. The fair value of the Company’s ordinary shares at the time of each share option grant is based on the closing market value of its ordinary shares on the grant date. The fair value of each share option grant was estimated using the Black-Scholes option-pricing model that used the following weighted-average assumptions: The weighted-average per share fair value of share options granted to employees during the years ended March 31, 2019, 2018 and 2017 was $16.48, $11.12 and $8.65 per share, respectively. <table> <tbody> <tr><td></td><td></td><td>Year ended March 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Expected term (in years)</td><td>6.1</td><td>6.1</td><td>6.1</td></tr> <tr><td>Risk-free interest rate</td><td>2.7%</td><td>2.2%</td><td>2.1%</td></tr> <tr><td>Expected volatility</td><td>41.5%</td><td>39.8%</td><td>41.0%</td></tr> <tr><td>Expected dividend yield</td><td>—%</td><td>—%</td><td>—%</td></tr> <tr><td>Estimated grant date fair value per ordinary share</td><td>$37.15</td><td>$26.52</td><td>$20.22</td></tr> </tbody> </table>

Question: If Risk-free interest rate in 2019 was 2.5%, what would be the change from 2018 to 2019?
Answer: 0.3

Question: If Expected volatility in 2019 was 40.0%, what would be the average between 2017-2019?
Answer: 40.27

Question: If Estimated grant date fair value per ordinary share in 2019 was 28.15, in which year would it be less than 30.0?
Answer: 2019, 2018, 2017