aveni-ai/aveni-bench-tat-hqa huggingface dataset:
1. NATURE OF BUSINESS Nordic American Tankers Limited (“NAT”) was formed on June 12, 1995 under the laws of the Islands of Bermuda. The Company’s shares trade under the symbol “NAT” on the New York Stock Exchange. The Company was formed for the purpose of acquiring and chartering out double-hull tankers. The Company is an international tanker company that currently has a fleet of 23 Suezmax tankers. The Company has not disposed of or acquired new vessels in 2019. The 23 vessels the Company operated per December 31, 2019, average approximately 156,000 dwt each. In 2019, 2018 and 2017, the Company chartered out its operating vessels primarily in the spot market. The Company’s Fleet The Company’s current fleet consists of 23 Suezmax crude oil tankers of which the vast majority have been built in Korea. <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 Tellus</td><td>2018</td><td>157,000</td><td>2018</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> </tbody> </table>

Question: What would be the average weight of the Nordic Freedom and Nordic Moon if the weight of Nordic Moon is decreased by 500 deadweight tons?
Answer: 159568

Question: What would be the average weight of the Nordic Apollo and Nordic Cosmos if the weight of Nordic Cosmos is doubled?
Answer: 239998

Question: What would be the average weight of the Nordic Grace and Nordic Mistrals if the weight of Nordic Mistrals is decreased by 10%?
Answer: 148866.7
The following table shows the activity of our U.S. and international plan assets, which are measured at fair value using Level 3 inputs. (1) Balances as of December 31, 2018 have been revised from our 2018 Form 10-K filing to reflect changes in leveling classification of specific funds. These reclassifications did not impact the fair value of any of our pension plan assets. (2) Purchases of Level 3 assets in 2018 primarily represent the purchase of bulk annuity contracts (buy-ins) in some of our international plans. <table> <tbody> <tr><td></td><td>December 31,</td><td></td></tr> <tr><td>(In millions)</td><td>2019</td><td>2018</td></tr> <tr><td>Balance at beginning of period(1)</td><td>$ 150.1</td><td>$ 71.5</td></tr> <tr><td>Gains (losses) on assets still held at end of year</td><td>16.8</td><td>(16.0)</td></tr> <tr><td>Purchases, sales, issuance, and settlements(2)</td><td>8.3</td><td>103.7</td></tr> <tr><td>Transfers in and/or out of Level 3</td><td>—</td><td>1.0</td></tr> <tr><td>Foreign exchange gain (loss)</td><td>5.0</td><td>(10.1)</td></tr> <tr><td>Balance at end of period(1)</td><td>$ 180.2</td><td>$ 150.1</td></tr> </tbody> </table>

Question: If Balance at beginning of period was increased by 1.3(in millions), What is the Balance at beginning of period expressed as a percentage of Balance at end of period for year 2019?
Answer: 83.42

Question: If the Balance at end of period for 2018 was 140.4 instead, What is the difference between the Balance at end of period for 2018 and 2019?
Answer: 39.8

Question: If balance at beginning of period for both years increased by 10.0(in millions), What is percentage growth of Balance at end of period for year 2018 to 2019?
Answer: 18.8
2020 Incentive Plan Enhancements. For 2020, we have transitioned into the operation phase of our long-term strategy. As discussed further in this CD&A, following an internal review process, extensive discussions with our shareholders and consultation with our executive compensation consultants, we revised the design for our 2020 incentive programs to support our strategic priorities as described below: • added Revenue as metric to our STI plan to encourage and reward top-line performance • changed the metric and performance period for our LTI plan to three-year cumulative Adjusted EBITDA target • added three-year Relative TSR Modifier, as a positive or negative adjustment +/- 20%, for our LTI plan. <table> <tbody> <tr><td></td><td>Short-Term Incentive Plan</td><td></td></tr> <tr><td>Strategy</td><td>Integrate and Transform</td><td>Operate</td></tr> <tr><td>Metrics</td><td>2018 &amp; 2019 Weighting</td><td>2020 Weighting</td></tr> <tr><td>Adjusted EBITDA</td><td>65%</td><td>50%</td></tr> <tr><td>Free Cash Flow</td><td>25%</td><td>25%</td></tr> <tr><td>Revenue</td><td>—</td><td>15%</td></tr> <tr><td>Customer Experience</td><td>10%</td><td>10%</td></tr> <tr><td></td><td>Long-Term Incentive Plan</td><td></td></tr> <tr><td>Strategy</td><td>Integrate and Transform</td><td>Operate</td></tr> <tr><td>Metrics</td><td>2018 &amp; 2019 Weighting</td><td>2020 Weighting</td></tr> <tr><td>Adjusted EBITDA Run Rate (2 year)</td><td>100%</td><td>—</td></tr> <tr><td>Cumulative Adjusted EBITDA (3 year)</td><td>—</td><td>100%</td></tr> <tr><td>Relative TSR Modifier (3 year)</td><td>—</td><td>+/-20%</td></tr> </tbody> </table>

Question: How many metrics would have been added under the Long-Term Incentive Plan if the three-year cumulative adjusted EBITDA target was not included?
Answer: 1

Question: What would the percentage change in the Adjusted EBITDA target under Short-Term Incentive Plan in 2020 be if the 2020 Weighting target is 55%?
Answer: 10

Question: What would the average Adjusted EBITDA under the Short-Term Incentive Plan be if the 2020 Weighting target is 55%?
Answer: 60
9. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment consists of the following (in thousands): Depreciation and amortization expense related to property and equipment for fiscal years 2019, 2018 and 2017 was $29.7 million, $30.7 million and $27.3 million, respectively. Accumulated depreciation on capital lease assets for fiscal years 2019 and 2018 was $5.3 million and $3.2 million, respectively. See Note 17 - Impairments and Note 15 - Restructurings for information related to property and equipment impaired during fiscal year 2019. <table> <tbody> <tr><td></td><td>September 27,</td><td>September 28,</td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Construction in process</td><td>24,848</td><td>49,661</td></tr> <tr><td>Machinery and equipment</td><td>175,696</td><td>174,638</td></tr> <tr><td>Leasehold improvements</td><td>12,962</td><td>14,984</td></tr> <tr><td>Furniture and fixtures</td><td>3,716</td><td>2,306</td></tr> <tr><td>Capital lease assets</td><td>46,496</td><td>19,380</td></tr> <tr><td>Computer equipment and software</td><td>18,116</td><td>17,317</td></tr> <tr><td>Total property and equipment</td><td>281,834</td><td>278,286</td></tr> <tr><td>Less accumulated depreciation and amortization</td><td>(149,187)</td><td>(128,363)</td></tr> <tr><td>Property and equipment — net</td><td>$132,647</td><td>$149,923</td></tr> </tbody> </table>

Question: If value of Construction in process in 2018 was 27,000 thousands, in which year would it be less than 30,000 thousands?
Answer: 2019, 2018

Question: If Machinery and equipment value in 2019 was 150,000 thousands, what would be the average for 2018 and 2019?
Answer: 162319

Question: If Leasehold improvements in 2019 was 15,000 thousands, what would be the change from 2018 to 2019?
Answer: 16
Sales and Marketing Expenses Sales and marketing expenses increased $105 million, or 36%, in 2019 compared to 2018. The overall increase was primarily due to increased employee compensation-related costs, including amortization of capitalized commissions, of $72 million, driven by headcount growth, and an increase in marketing program costs of $8 million. The increase in marketing program costs was driven by increased volume of advertising activities. Further contributing to the overall increase was an increase in allocated shared costs of $14 million. Sales and marketing expenses increased $80 million, or 38%, in 2018 compared to 2017. The overall increase was primarily due to increased employee compensation-related costs, including amortization of capitalized commissions, of $55 million, driven by headcount growth, and an increase in marketing program costs of $10 million. The increase in marketing program costs was driven by increased volume of advertising activities. Further contributing to the overall increase was an increase in allocated shared costs of $11 million. <table> <tbody> <tr><td></td><td></td><td>Year Ended December 31,</td><td></td><td></td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td><td>2018 to 2019 % change</td><td>2017 to 2018 % change</td></tr> <tr><td></td><td></td><td></td><td>(In thousands, except percentages)</td><td></td><td></td></tr> <tr><td>Sales and Marketing</td><td>$ 396,514</td><td>$ 291,668</td><td>$ 211,918</td><td>36%</td><td>38%</td></tr> </tbody> </table>

Question: If the increase in marketing program costs from 2018 to 2019 is $10 million. What is the difference between the increase sales and marketing expenses from 2018 to 2019 and 2017 to 2018?
Answer: 27

Question: What is the percentage increase in sales and marketing expenses from 2017 to 2019 if the increase in employee compensation-related costs from 2017 to 2018 is increased by an additional of $5,000 thousands?
Answer: 82.79

Question: Suppose the increase in sales and marketing expenses from 2017 to 2018 is $ 90 million, what is the increase in sales and marketing expenses from 2017 to 2019?
Answer: 195
The following table summarizes activity for the interest rate swap: There were no transfers between Level 1, Level 2 or Level 3 fair value hierarchy categories of financial instruments in the years ended December 31, 2019 and 2018. Financial Instruments Not Recorded at Fair Value on a Recurring Basis Some of the Company’s financial instruments are not measured at fair value on a recurring basis but are recorded at amounts that approximate fair value due to their liquid or short-term nature. Such financial assets and financial liabilities include: cash and cash equivalents, restricted cash, net receivables, certain other assets, accounts payable, accrued price protection liability, accrued expenses, accrued compensation costs, and other current liabilities. The Company’s long-term debt is not recorded at fair value on a recurring basis, but is measured at fair value for disclosure purposes (Note8 ). <table> <tbody> <tr><td></td><td>Fair Value at December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td>(in thousands)</td><td></td></tr> <tr><td>Interest rate swap</td><td></td><td></td></tr> <tr><td>Beginning balance</td><td>$1,623</td><td>$734</td></tr> <tr><td>Unrealized gain (loss) recognized in other comprehensive income (loss)</td><td>(1,660)</td><td>889</td></tr> <tr><td>Ending balance</td><td>$(37)</td><td>1,623</td></tr> </tbody> </table>

Question: If beginning balance in 2019 was 800 thousands, in which year would it be less than 1,000 thousands?
Answer: 2019, 2018

Question: If Unrealized gain (loss) recognized in other comprehensive income (loss) in 2019 was 1,200 thousands, what would be the average for 2018 and 2019?
Answer: 1044.5

Question: If ending balance in 2019 was 2,500 thousands, what would be the change from 2018 to 2019?
Answer: 877
6. Supplemental Financial Information Cash and cash equivalents (in millions): The following table presents cash and cash equivalents as reported in our consolidated balance sheets, as well as the sum of cash, cash equivalents and restricted cash as reported on our consolidated statement of cash flows in accordance with our adoption of the ASU discussed in Note 1 – Description of Business and Significant Accounting Policies. <table> <tbody> <tr><td></td><td>April 26, 2019</td><td>April 26, 2018</td></tr> <tr><td>Cash</td><td>$ 2,216</td><td>$ 2,727</td></tr> <tr><td>Cash equivalents</td><td>109</td><td>214</td></tr> <tr><td>Cash and cash equivalents</td><td>$ 2,325</td><td>$ 2,941</td></tr> <tr><td>Short-term restricted cash</td><td>5</td><td>5</td></tr> <tr><td>Long-term restricted cash</td><td>1</td><td>1</td></tr> <tr><td>Restricted cash</td><td>$ 6</td><td>$ 6</td></tr> <tr><td>Cash, cash equivalents and restricted cash</td><td>$ 2,331</td><td>$ 2,947</td></tr> </tbody> </table>

Question: What would be the change in cash between 2018 and 2019 if cash in 2019 was $3,000 million instead?
Answer: 273

Question: What would be the change in cash and cash equivalents between 2018 and 2019 if cash and cash equivalents in 2018 was $2,000 million instead?
Answer: 325

Question: What would be the percentage change in Cash, cash equivalents and restricted cash between 2018 and 2019 if Cash, cash equivalents and restricted cash in 2019 was $3,000 million instead?
Answer: 1.8
Note 11: Property and Equipment Property and equipment, net, consist of the following: Depreciation expense, including amortization of capital leases, during fiscal years 2019, 2018, and 2017, was $182.1 million, $165.2 million, and $152.3 million, respectively. <table> <tbody> <tr><td></td><td>June 30, 2019</td><td>June 24, 2018</td></tr> <tr><td></td><td>(in thousands)</td><td></td></tr> <tr><td>Manufacturing and engineering equipment</td><td>$1,039,454</td><td>$911,140</td></tr> <tr><td>Building sand improvements</td><td>664,061</td><td>530,032</td></tr> <tr><td>Computer and computer-related equipment</td><td>190,974</td><td>182,451</td></tr> <tr><td>Office equipment, furniture and fixtures</td><td>82,115</td><td>66,378</td></tr> <tr><td>Land</td><td>46,155</td><td>46,155</td></tr> <tr><td></td><td>2,022,759</td><td>1,736,156</td></tr> <tr><td>Less: accumulated depreciation and amortization</td><td>(963,682)</td><td>(833,609)</td></tr> <tr><td></td><td>$1,059,077</td><td>$902,547</td></tr> </tbody> </table>

Question: What would the percentage change in the Depreciation expense, including amortization of capital leases, from 2018 to 2019 be if the amount in 2019 was 190.0 million instead?
Answer: 15.01

Question: What would the percentage change in the accumulated depreciation and amortization from 2018 to 2019 be if the amount in 2019 was 1,000,000 thousand instead?
Answer: 19.96

Question: in which year would the net amount of property and equipment be higher if the amount in 2018 was 1,500,000 thousand instead?
Answer: 2018
The Systems gross profit margin decrease year to year was driven by the mix away from IBM Z and margin declines in Power Systems and Storage Systems. The pre-tax income decline was driven by the strong performance in IBM Z in the prior year and the continued investment in innovation across the Systems portfolio. <table> <tbody> <tr><td>($ in millions)</td><td></td><td></td><td></td></tr> <tr><td>For the year ended December 31:</td><td>2018</td><td>2017</td><td>Yr.-to-Yr. Percent/ Margin Change</td></tr> <tr><td>Systems</td><td></td><td></td><td></td></tr> <tr><td>External Systems Hardware gross profit</td><td>$2,590</td><td>$2,893</td><td>(10.5)%</td></tr> <tr><td>External Systems Hardware gross profit margin</td><td>40.7%</td><td>44.6%</td><td>(3.8)pts</td></tr> <tr><td>External Operating Systems Software gross profit</td><td>$1,412</td><td>$1,469</td><td>(3.9)%</td></tr> <tr><td>External Operating Systems Software gross profit margin</td><td>84.5%</td><td>86.4%</td><td>(1.9)pts.</td></tr> <tr><td>External total gross profit</td><td>$4,002</td><td>$4,362</td><td>(8.2)%</td></tr> <tr><td>External total gross profit margin</td><td>49.8%</td><td>53.2%</td><td>(3.4)pts.</td></tr> <tr><td>Pre-tax income</td><td>$ 904</td><td>$1,128</td><td>(19.9)%</td></tr> <tr><td>Pre-tax margin</td><td>10.2%</td><td>12.6%</td><td>(2.4)pts.</td></tr> </tbody> </table>

Question: If the External Systems Hardware in 2018 increases to 3,000 million, what is the revised average?
Answer: 2946.5

Question: What would be the increase/ (decrease) in External Systems Hardware gross profit, if the value in 2018 is increased to 2,672 million
Answer: -221

Question: What would be the increase/ (decrease) in Pre-tax margin, if the value in 2018 is increased to 16%
Answer: 3.4
Operating Income and Operating Margin Operating income for fiscal 2019 increased $406 million, or 7%, over fiscal 2018. Operating income and operating margin for each of the operating groups were as follows: Amounts in table may not total due to rounding. (1) Effective September 1, 2018, we adopted FASB ASU No. 2017-07, Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. Certain components of pension service costs were reclassified from Operating expenses to Non-operating expenses. Prior period amounts have been revised to conform with the current period presentation. <table> <tbody> <tr><td></td><td></td><td>Fiscal</td><td></td><td></td><td></td></tr> <tr><td></td><td>2019</td><td></td><td>2018 (1)</td><td></td><td></td></tr> <tr><td></td><td>Operating Income</td><td>Operating Margin</td><td>Operating Income</td><td>Operating Margin</td><td>Increase (Decrease)</td></tr> <tr><td></td><td></td><td></td><td>(in millions of U.S. dollars)</td><td></td><td></td></tr> <tr><td>Communications, Media &amp; Technology</td><td>$1,555</td><td>18%</td><td>$1,380</td><td>17%</td><td>$175</td></tr> <tr><td>Financial Services</td><td>1,238</td><td>15</td><td>1,365</td><td>16</td><td>(128)</td></tr> <tr><td>Health &amp; Public Service</td><td>739</td><td>10</td><td>766</td><td>11</td><td>(27)</td></tr> <tr><td>Products</td><td>1,720</td><td>14</td><td>1,664</td><td>15</td><td>56</td></tr> <tr><td>Resources</td><td>1,053</td><td>16</td><td>724</td><td>12</td><td>330</td></tr> <tr><td>TOTAL</td><td>$6,305</td><td>14.6%</td><td>$5,899</td><td>14.4%</td><td>$406</td></tr> </tbody> </table>

Question: If the company's operating income from resources is $2,000 in 2019, what is the company's main source of operating income in 2019?
Answer: Resources

Question: How much did total operating income gain from 2018 to 2019 if 2019's total operating income is 6,500 million?
Answer: 10.19

Question: What is the total operating margin from financial services and products in 2019, if the operating margin for products is 4% less than its current value?
Answer: 25
Note 12 – Income Taxes Income tax expense for the fiscal years ended December 27, 2019, December 28, 2018 and December 29, 2017 differed from amounts computed using the statutory federal income tax rate due to the following reasons: <table> <tbody> <tr><td></td><td>December 27, 2019</td><td>December 28, 2018</td><td>December 29, 2017</td></tr> <tr><td>Statutory U.S. Federal tax</td><td>$6,805</td><td>$5,847</td><td>$6,443</td></tr> <tr><td>Differences due to:</td><td></td><td></td><td></td></tr> <tr><td>State and local taxes, net of federal benefit</td><td>2,078</td><td>1,906</td><td>1,112</td></tr> <tr><td>Change in valuation allowance</td><td>95</td><td>523</td><td>289</td></tr> <tr><td>Impact of the Tax Act</td><td>—</td><td>—</td><td>(3,573)</td></tr> <tr><td>Stock compensation</td><td>(676)</td><td>(197)</td><td>162</td></tr> <tr><td>Other</td><td>(92)</td><td>(637)</td><td>(391)</td></tr> <tr><td>Income tax expense</td><td>$8,210</td><td>$7,442</td><td>$4,042</td></tr> </tbody> </table>

Question: Which year would have the highest Statutory U.S. Federal tax if the value in 2019 was $6,500 instead?
Answer: 2019

Question: What would be the change in Statutory U.S. Federal tax between 2018 and 2019 if the value in 2019 increases by $1,000?
Answer: 1958

Question: What would be the average Statutory U.S. Federal tax from 2017-2019 if the value in 2019 decreases by $1,000?
Answer: 6031.67
Segment Financial Results Revenues The following table sets forth revenues by segment for the periods presented (in millions): (1) Revenues for Corporate and Other represent deferred revenue purchase accounting adjustments recorded in accordance with GAAP. <table> <tbody> <tr><td></td><td>Year ended December 31</td><td></td><td>Variance</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>$</td><td>%</td></tr> <tr><td>Software Solutions</td><td>$1,012.3</td><td>$962.0</td><td>$50.3</td><td>5%</td></tr> <tr><td>Data and Analytics</td><td>165.4</td><td>154.5</td><td>10.9</td><td>7%</td></tr> <tr><td>Corporate and Other (1)</td><td>(0.5)</td><td>(2.5)</td><td>2.0</td><td>NM</td></tr> <tr><td>Total</td><td>$1,177.2</td><td>$1,114.0</td><td>$63.2</td><td>6%</td></tr> </tbody> </table>

Question: How many years did revenue from Data and Analytics exceed $150 million if revenue in 2018 was $100 million instead?
Answer: 1

Question: Which years did revenue from Software Solutions exceed $1,000 million if revenue in 2018 was $1,100 million instead?
Answer: 2019, 2018

Question: What would bethe average total revenue between 2018 and 2019 if the total revenue in 2019 was $2,000 million instead?
Answer: 1557
21. Subsidiaries The advances given to subsidiaries were interest-free and unsecured with settlement neither planned nor likely to occur in the foreseeable future. The deemed investment in a subsidiary, Singtel Group Treasury Pte. Ltd. (“SGT”), arose from financial guarantees provided by the Company for loans drawn down by SGT prior to 1 April 2010. The significant subsidiaries of the Group are set out in Note 44.1 to Note 44.3. <table> <tbody> <tr><td></td><td></td><td>Company</td><td></td></tr> <tr><td></td><td>31 March 2019</td><td>31 March 2018</td><td>1 April 2017</td></tr> <tr><td></td><td>S$ Mil</td><td>S$ Mil</td><td>S$ Mil</td></tr> <tr><td>Unquoted equity shares, at cost</td><td>14,259.7</td><td>13,676.4</td><td>11,001.2</td></tr> <tr><td>Shareholders&#x27; advances</td><td>5,733.0</td><td>5,733.0</td><td>6,423.3</td></tr> <tr><td>Deemed investment in a subsidiary</td><td>32.5</td><td>32.5</td><td>32.5</td></tr> <tr><td></td><td>20,025.2</td><td>19,441.9</td><td>17,457.0</td></tr> <tr><td>Less: Allowance for impairment losses</td><td>(16.0)</td><td>(16.0)</td><td>(16.0)</td></tr> <tr><td></td><td>20,009.2</td><td>19,425.9</td><td>17,441.0</td></tr> </tbody> </table>

Question: What is the average balance of the total across the 3 years, if there was no allowance for impairment losses in 2019?
Answer: 18964.03

Question: What is the average allowance for impairment losses across the 3 years, if it is calculated as 0.1% of the balance before impairment allowances?
Answer: 18.97

Question: How many factors are involved in calculating the balance for subsidiaries, if there was no allowance for impairment losses?
Answer: 3