aveni-ai/aveni-bench-tat-hqa huggingface dataset:
Underlying operating profit and underlying operating margin Underlying operating profit and underlying operating margin mean operating profit and operating margin before the impact of non-underlying items within operating profit. Underlying operating profit represents our measure of segment profit or loss as it is the primary measure used for making decisions about allocating resources and assessing performance of the segments. The Group reconciliation of operating profit to underlying operating profit is as follows: Further details of non-underlying items can be found in note 3 on page 96 of the consolidated financial statements. Refer to Note 2 on page 94 for the reconciliation of operating profit to underlying operating profit by Division. For each Division operating margin is computed as operating profit divided by turnover and underlying operating margin is computed as underlying operating profit divided by turnover. <table> <tbody> <tr><td></td><td>€ million</td><td>€ million</td><td>€ million</td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td></td><td></td><td>(Restated)(a)</td><td>(Restated)(a)</td></tr> <tr><td>Operating profit</td><td>8,708</td><td>12,639</td><td>8,957</td></tr> <tr><td>Non-underlying items within</td><td></td><td></td><td></td></tr> <tr><td>operating profit (see note 3)</td><td>1,239</td><td>(3,176)</td><td>543</td></tr> <tr><td>Underlying operating profit</td><td>9,947</td><td>9,463</td><td>9,500</td></tr> <tr><td>Turnover</td><td>51,980</td><td>50,982</td><td>53,715</td></tr> <tr><td>Operating margin</td><td>16.8%</td><td>24.8%</td><td>16.7%</td></tr> <tr><td>Underlying operating margin</td><td>19.1%</td><td>18.6%</td><td>17.7%</td></tr> </tbody> </table>

Question: If the operating profit in 2019 decreases by 10%, what is the revised increase / (decrease) in operating profit in 2019 compared to 2018?
Answer: -4801.8

Question: If the operating margin in 2018 decreases by 2.5%, what is the revised increase / (decrease) in operating margin in 2019 compared to 2018?
Answer: -5.5

Question: If the turnover in 2018 increases by 10%, what is the revised average turnover?
Answer: 53925.07
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed) 23. SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) Selected quarterly financial data for the years ended December 31, 2019 and 2018 is as follows (in millions, except per share data): (1) Represents Operating expenses, exclusive of Depreciation, amortization and accretion, Selling, general, administrative and development expense, and Other operating expenses. <table> <tbody> <tr><td></td><td></td><td>Three Months Ended</td><td></td><td></td><td></td></tr> <tr><td></td><td>March 31,</td><td>June 30,</td><td>September 30,</td><td>December 31,</td><td>Year Ended December 31,</td></tr> <tr><td>2018:</td><td></td><td></td><td></td><td></td><td></td></tr> <tr><td>Operating revenues</td><td>$1,741.8</td><td>$1,780.9</td><td>$1,785.5</td><td>$2,131.9</td><td>$7,440.1</td></tr> <tr><td>Costs of operations (1)</td><td>519.9</td><td>560.3</td><td>556.7</td><td>540.9</td><td>2,177.8</td></tr> <tr><td>Operating income</td><td>402.9</td><td>546.0</td><td>567.2</td><td>388.9</td><td>1,905.0</td></tr> <tr><td>Net income</td><td>280.3</td><td>314.4</td><td>377.3</td><td>292.7</td><td>1,264.7</td></tr> <tr><td>Net income attributable to American Tower Corporation stockholders</td><td>285.2</td><td>306.7</td><td>366.9</td><td>277.6</td><td>1,236.4</td></tr> <tr><td>Dividends on preferred stock</td><td>(9.4)</td><td>—</td><td>—</td><td>—</td><td>(9.4)</td></tr> <tr><td>Net income attributable to American Tower Corporation common stockholders</td><td>275.8</td><td>306.7</td><td>366.9</td><td>277.6</td><td>1,227.0</td></tr> <tr><td>Basic net income per share attributable to American Tower Corporation common stockholders</td><td>0.63</td><td>0.69</td><td>0.83</td><td>0.63</td><td>2.79</td></tr> <tr><td>Diluted net income per share attributable to American Tower Corporation common stockholders</td><td>0.63</td><td>0.69</td><td>0.83</td><td>0.62</td><td>2.77</td></tr> </tbody> </table>

Question: How many quarters had operating revenues that was below $2,000 million if the operating revenue at the end of September was $2,100 million instead?
Answer: 2

Question: What was the change in Operating revenues between Three Months Ended  March and June if the Operating revenues Three Months Ended  in June was $1,500 million instead?
Answer: -241.8

Question: What was the percentage change in operating revenues between Three Months Ended  September and December if the operating revenue in Three Months Ended  December was $2,000 million instead?
Answer: 12.01
Future minimum operating lease payments were as follows: Operating lease commitments were mainly in respect of land and buildings which arose from a sale and operating leaseback transaction in 2001. Leases have an average term of 13 years (2017/18: 14 years) and rentals are fixed for an average of 13 years (2017/18: 14 years). Other than as disclosed below, there were no contingent liabilities or guarantees at 31 March 2018 other than those arising in the ordinary course of the group’s business and on these no material losses are anticipated. We have insurance cover to certain limits for major risks on property and major claims in connection with legal liabilities arising in the course of our operations. Otherwise, the group generally carries its own risks. <table> <tbody> <tr><td>Payable in the year ending 31 March:</td><td>2019 £m</td><td>2018 £m</td></tr> <tr><td>2019</td><td>-</td><td>600</td></tr> <tr><td>2020</td><td>755</td><td>550</td></tr> <tr><td>2021</td><td>641</td><td>513</td></tr> <tr><td>2022</td><td>599</td><td>486</td></tr> <tr><td>2023</td><td>555</td><td>463</td></tr> <tr><td>2024</td><td>512</td><td>449</td></tr> <tr><td>Thereafter</td><td>3,557</td><td>3,536</td></tr> <tr><td>Total future minimum operating lease payments</td><td>6,619</td><td>6,597</td></tr> </tbody> </table>

Question: If Payable in the year ending 31 March in 2019 were 1,000 million, what would be the difference in the payables in year 31 March 2019 for 2018 and 2019?
Answer: 400

Question: For which year would the  Total future minimum operating lease payments be higher if  Total future minimum operating lease payments for 2019 was 6,600 million?
Answer: 2019

Question: If in 2021, the amount payable for 2018 was 560 million instead, which year from 2019 to 2024 would have the largest payable amount for 2018?
Answer: 2021
5. Goodwill and Purchased Intangible Assets (b) Purchased Intangible Assets The following table presents the amortization of purchased intangible assets (in millions): <table> <tbody> <tr><td>Years Ended</td><td>July 27, 2019</td><td>July 28, 2018</td><td>July 29, 2017</td></tr> <tr><td>Amortization of purchased intangible assets:</td><td></td><td></td><td></td></tr> <tr><td>Cost of sales .</td><td>$624</td><td>$640</td><td>$556</td></tr> <tr><td>Operating expenses</td><td></td><td></td><td></td></tr> <tr><td>Amortization of purchased intangible assets</td><td>150</td><td>221</td><td>259</td></tr> <tr><td>Restructuring and other charges</td><td>—</td><td>—</td><td>38</td></tr> <tr><td>Total .</td><td>$774</td><td>$861</td><td>$853</td></tr> </tbody> </table>

Question: What would be the change in cost of sales between 2017 and 2018 if the cost of sales in 2017 was $600 million instead?
Answer: 40

Question: How many years would Amortization of purchased intangible assets exceed $200 million if the Amortization of purchased intangible assets in 2019 was $250 million instead?
Answer: 3

Question: What would be the percentage change in total amortization of purchased intangible assets between 2018 and 2019 if the total in 2019 was $1,000 million instead?
Answer: 16.14
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts) In February 2018, Advanced Energy acquired Trek Holding Co., LTD ("Trek"), a privately held company with operations in Tokyo, Japan and Lockport, New York, for $6.1 million, net of cash acquired. Trek has a 95% ownership interest in its U.S. subsidiary which is also its primary operation. The components of the fair value of the total consideration transferred for our 2018 acquisitions are as follows: <table> <tbody> <tr><td></td><td>Trek</td><td>Electrostatic Product Line</td><td>LumaSense</td><td>Total</td></tr> <tr><td>Cash paid for acquisition</td><td>$11,723</td><td>$3,000</td><td>$94,946</td><td>$ 109,669</td></tr> <tr><td>Less cash acquired</td><td>(5,651)</td><td>—</td><td>(10,262)</td><td>(15,913)</td></tr> <tr><td>Total purchase price</td><td>$6,072</td><td>$3,000</td><td>$84,684</td><td>$ 93,756</td></tr> </tbody> </table>

Question: What would be the difference in the fair value of cash paid for acquisition between Trek and Electrostatic Product Line if the cash paid for acquisition of Trek was $12,000 thousand instead?
Answer: 9000

Question: What would be the sum of the two highest total purchase prices if the purchase price for Electrostatic Product Line was $10,000 thousand instead?
Answer: 94684

Question: What would be the average total purchase price amongst the three companies if the total purchase price of Electrostatic Product Line was $10,000 thousand instead?
Answer: 33585.33
(a) EBITDA is calculated as operating profit less interest income and other gains/losses, net and adding back depreciation of property, plant and equipment, investment properties as well as right-of-use assets, and amortisation of intangible assets. Adjusted EBITDA is calculated as EBITDA plus equity-settled share-based compensation expenses. (b) Adjusted EBITDA margin is calculated by dividing Adjusted EBITDA by revenues. (c) Net debt represents period end balance and is calculated as cash and cash equivalents, plus term deposits and others, minus borrowings and notes payable. (d) Capital expenditures consist of additions (excluding business combinations) to property, plant and equipment, construction in progress, investment properties, land use rights and intangible assets (excluding video and music contents, game licences and other contents). <table> <tbody> <tr><td></td><td>Unaudited</td><td></td><td></td><td></td><td></td></tr> <tr><td></td><td>Three months ended</td><td></td><td></td><td>Year ended</td><td></td></tr> <tr><td></td><td>31 December</td><td>30 September</td><td>31 December</td><td>31 December</td><td>31 December</td></tr> <tr><td></td><td>2019</td><td>2019</td><td>2018</td><td>2019</td><td>2018</td></tr> <tr><td></td><td>(RMB in millions, unless specified)</td><td></td><td></td><td></td><td></td></tr> <tr><td>EBITDA (a)</td><td>35,675</td><td>35,378</td><td>27,180</td><td>137,268</td><td>110,404</td></tr> <tr><td>Adjusted EBITDA (a)</td><td>38,572</td><td>38,123</td><td>29,701</td><td>147,395</td><td>118,273</td></tr> <tr><td>Adjusted EBITDA margin (b)</td><td>36%</td><td>39%</td><td>35%</td><td>39%</td><td>38%</td></tr> <tr><td>Interest and related expenses</td><td>2,348</td><td>2,086</td><td>1,345</td><td>7,690</td><td>4,898</td></tr> <tr><td>Net debt (c)</td><td>(15,552)</td><td>(7,173)</td><td>(12,170)</td><td>(15,552)</td><td>(12,170)</td></tr> <tr><td>Capital expenditures (d)</td><td>16,869</td><td>6,632</td><td>4,564</td><td>32,369</td><td>23,941</td></tr> </tbody> </table>

Question: What would the difference between EBITDA and adjusted EBITDA for three months ended 31 December 2019 be if adjusted EBITDA was 38,000?
Answer: 2325

Question: What would the difference between EBITDA and adjusted EBITDA for three months ended 30 September 2019 be if adjusted EBITDA was 38,500?
Answer: 3122

Question: What would the difference between EBITDA and adjusted EBITDA for three months ended 31 December 2018 be if adjusted EBITDA was 29,000?
Answer: 1820
The increase in Global Financing total revenue was driven by an increase in internal revenue, partially offset by a decrease in external revenue. Internal revenue grew 9.5 percent driven by increases in internal financing (up 17.6 percent) and internal used equipment sales (up 6.8 percent). External revenue declined 6.3 percent due to a decrease in external used equipment sales (down 30.8 percent), partially offset by an increase in external financing (up 4.9 percent). The increase in Global Financing pre-tax income was primarily driven by an increase in gross profit and a decrease in total expense. <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 Change</td></tr> <tr><td>Results of Operations</td><td></td><td></td><td></td></tr> <tr><td>External revenue</td><td>$1,590</td><td>$1,696</td><td>(6.3)%</td></tr> <tr><td>Internal revenue</td><td>1,610</td><td>1,471</td><td>9.5</td></tr> <tr><td>Total revenue</td><td>$3,200</td><td>$3,168</td><td>1.0%</td></tr> <tr><td>Pre-tax income</td><td>$1,361</td><td>$1,278</td><td>6.5%</td></tr> </tbody> </table>

Question: What would be the increase/ (decrease) in External revenue, if the value in 2018 is increased to 1,800 million
Answer: 104

Question: What would be the increase/ (decrease) in Internal Revenue, if the value in 2018 is increased to 1,798 million
Answer: 327

Question: If the Internal Revenue in 2018 increases to 1,798 million, what is the revised average?
Answer: 1634.5
Note 6: Other Expense, Net The significant components of other expense, net, were as follows: Interest income in the year ended June 30, 2019, increased compared to the years ended June 24, 2018, and June 25, 2017, primarily as a result of higher yield. Interest expense in the year ended June 30, 2019, increased compared to the year ended June 24, 2018, primarily due to issuance of the $2.5 billion of senior notes. Interest expense in the year ended June 24, 2018, decreased compared to the year ended June 25, 2017, primarily due to the conversions of 2018 and 2041 Convertible Notes as well as the retirement of the 2018 Convertible Notes in May 2018. The gain on deferred compensation plan related assets in fiscal years 2019, 2018 and 2017 was driven by an improvement in the fair market value of the underlying funds. The loss on impairment of investments in the year ended June 24, 2018 was the result of a decision to sell selected investments held in foreign jurisdictions in connection with the Company’s cash repatriation strategy following the December 2017 U.S. tax reform. Net loss on extinguishment of debt realized in the year ended June 25, 2017, was primarily a result of the special mandatory redemption of the Senior Notes due 2023 and 2026, as well as the termination of the Term Loan Agreement. <table> <tbody> <tr><td></td><td>June 30, 2019</td><td>June 24, 2018</td><td>June 25, 2017</td></tr> <tr><td></td><td></td><td>(in thousands)</td><td></td></tr> <tr><td>Interest income</td><td>$98,771</td><td>$85,813</td><td>$57,858</td></tr> <tr><td>Interest expense</td><td>(117,263)</td><td>(97,387)</td><td>(117,734)</td></tr> <tr><td>Gains on deferred compensation plan related assets, net</td><td>10,464</td><td>14,692</td><td>17,880</td></tr> <tr><td>Loss on impairment of investments</td><td>—</td><td>(42,456)</td><td>—</td></tr> <tr><td>Gains (losses) on extinguishment of debt, net</td><td>118</td><td>542</td><td>(36,252)</td></tr> <tr><td>Foreign exchange gains (losses), net</td><td>826</td><td>(3,382)</td><td>(569)</td></tr> <tr><td>Other, net</td><td>(11,077)</td><td>(19,332)</td><td>(11,642)</td></tr> <tr><td></td><td>$(18,161)</td><td>$(61,510)</td><td>$(90,459)</td></tr> </tbody> </table>

Question: What would the percentage change in the interest income from 2018 to 2019 be if the amount in 2019 was 100,000 thousand instead?
Answer: 16.53

Question: What would the percentage change in the net gains on extinguishment of debt from 2018 to 2019 be if the amount in 2019 was 200 thousand instead?
Answer: -63.1

Question: What would the percentage change in the foreign exchange losses from 2017 to 2018 be if the amount in 2018 was (2,000) thousand instead?
Answer: 251.49
30. EMPLOYEE BENEFIT PLANS (cont.) The fair value of the plan assets were allocated as follows between the various types of investments: Plan assets are valued at the measurement date of December 31 each year. The investments are made in accordance with the Statement of Investment Policies and Procedures. The Statement of Investment Policies and Procedures is reviewed on an annual basis by the Management Level Pension Fund Investment Committee with approval of the policy being provided by the Audit Committee. <table> <tbody> <tr><td>As at December 31,</td><td>2019</td><td>2018</td></tr> <tr><td>Equity securities</td><td></td><td></td></tr> <tr><td>Canada</td><td>22.3%</td><td>20.8%</td></tr> <tr><td>United States</td><td>19.8%</td><td>12.7%</td></tr> <tr><td>International (other than United States)</td><td>14.1%</td><td>18.1%</td></tr> <tr><td>Fixed income instruments</td><td></td><td></td></tr> <tr><td>Canada</td><td>41.2%</td><td>45.7%</td></tr> <tr><td>Cash and cash equivalents</td><td></td><td></td></tr> <tr><td>Canada</td><td>2.6%</td><td>2.7%</td></tr> </tbody> </table>

Question: What would be the percentage change in plan asset fair value allocated in Canada equity securities between 2018 and 2019 if the percentage accorded in 2019 is doubled and then increased by 5%?
Answer: 28.8

Question: What would be the total percentage of plan asset fair value allocated to fixed income instruments in 2018 and 2019 if the total is halved and then decreased by 50%?
Answer: -6.55

Question: What would be the total percentage of plan asset fair value allocated to cash and cash equivalents in 2019 if the total is decreased by 10%?
Answer: 4.77
ITEM 6. SELECTED FINANCIAL DATA The selected financial data presented below has been derived from our audited consolidated financial statements. This data should be read in conjunction with “Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations” and “Item 8. Financial Statements and Supplementary Data” of this Annual Report. (2) We retrospectively adopted ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)” in 2018. As a result, we have adjusted balances for 2017 and 2016. We have not adjusted 2015 for ASU 2014-09. (3) On January 1, 2019, we adopted Accounting Standards Codification 842 “Leases” (“ASC 842”) using the modified retrospective method, reflecting any cumulative effect as an adjustment to equity. Results for reporting periods beginning on or after January 1, 2019 are presented under ASC 842, while prior period amounts were not adjusted and continue to be reported in accordance with the Company’s historical accounting under ASC 840 “Leases.” <table> <tbody> <tr><td></td><td></td><td>December 31.</td><td></td><td></td><td></td></tr> <tr><td>(in thousands)</td><td>2019</td><td>2018</td><td>2017</td><td>2016</td><td>2015</td></tr> <tr><td>Consolidated Balance Sheet Data (2) (3):</td><td></td><td></td><td></td><td></td><td></td></tr> <tr><td>Total cash, cash equivalents, and marketable securities</td><td>$68,363</td><td>$207,423</td><td>$223,748</td><td>$133,761</td><td>$219,078</td></tr> <tr><td>Goodwill</td><td>$79,039</td><td>$72,858</td><td>$72,952</td><td>$73,164</td><td>$46,776</td></tr> <tr><td>Total assets</td><td>$984,812</td><td>$982,553</td><td>$1,012,753</td><td>$867,135</td><td>$627,758</td></tr> <tr><td>Total stockholders’ equity</td><td>$539,010</td><td>$621,531</td><td>$655,870</td><td>$548,940</td><td>$322,859</td></tr> </tbody> </table>

Question: What would be the average total cash, cash equivalents, and marketable securities in 2015 and 2016 if the amount in 2016 is decreased by $50,000?
Answer: 176394.5

Question: What would be the percentage change in the company's goodwill between 2017 and 2018 if goodwill in 2018 is increased by $500,000?
Answer: 0.56

Question: What would be the percentage change in the company's goodwill between 2018 and 2019 if goodwill in 2019 is increased by 10%?
Answer: 19.33
Sales and Marketing Sales and marketing expenses in 2019 decreased by $7.6 million, or 32%, as compared to 2018. This decrease was primarily due to a reduction in the global sales support and marketing headcount, including reductions that were part of our restructuring activities during 2019 (refer to Note 4 of the accompanying consolidated financial statements), contributing to net decreases of $4.8 million in personnel-related costs, and $1.0 million in allocated facilities and information technology costs as compared to 2018. Restructuring costs in 2019 decreased $0.4 million, as there were additional restructuring activities in 2018, including a headcount reduction of approximately 13% of our workforce and the closure of certain leased facilities. The remaining decrease during 2019 was primarily the result of lower marketing costs of $0.6 million, as we eliminated or shifted the timing of certain of our marketing activities. <table> <tbody> <tr><td></td><td>Years Ended December 31,</td><td></td><td>Change</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>$</td><td>%</td></tr> <tr><td></td><td>(dollars in thousands)</td><td></td><td></td><td></td></tr> <tr><td>Sales and marketing</td><td>$15,836</td><td>$23,425</td><td>$(7,589)</td><td>(32)%</td></tr> <tr><td>Percent of revenues, net</td><td>32%</td><td>40%</td><td></td><td></td></tr> </tbody> </table>

Question: What would be the company's average sales and marketing expenses in 2018 and 2019 if its 2018 expenses is decreased by $10,000,000?
Answer: 14630.5

Question: What would be the value of the change between 2018 and 2019's sales and marketing expenses as a percentage of the 2018 sales and marketing expenses if the value of change is $8,000,000 while the value in 2018 remains constant?
Answer: 34.15

Question: What would be the value of the change in 2018 and 2019's sales and marketing expenses as a percentage of the 2019 sales and marketing expenses if the value of change is $8,000,000 while the value in 2019 remains constant?
Answer: 50.52