aveni-ai/aveni-bench-tat-hqa huggingface dataset:
The amount of our operating expenses increased by $43 million on a sequential basis, mainly driven by seasonality and salary dynamic. On a year-over-year basis, our operating expenses increased by $42 million, mainly due to salary dynamic and increased spending on certain R&D programs, partially offset by favorable currency effects, net of hedging. Fourth quarter 2019 R&D expenses were net of research tax credits in France and Italy, which amounted to $37 million, compared to $29 million in the third quarter of 2019 and $39 million in the fourth quarter of 2018. <table> <tbody> <tr><td></td><td></td><td>Three Months Ended</td><td></td><td>% Variation</td><td></td></tr> <tr><td></td><td>December 31, 2019</td><td>September 29, 2019</td><td>December 31, 2018</td><td>Sequential</td><td>Year-Over-Year</td></tr> <tr><td></td><td></td><td></td><td>(Unaudited, in millions)</td><td></td><td></td></tr> <tr><td>Selling, general and administrative expenses</td><td>$(285)</td><td>$(267)</td><td>$(285)</td><td>(6.3)%</td><td>0.4%</td></tr> <tr><td>Research and development expenses</td><td>(387)</td><td>(362)</td><td>(345)</td><td>(7.0)</td><td>(12.3)</td></tr> <tr><td>Total operating expenses</td><td>$(672)</td><td>$(629)</td><td>$(630)</td><td>(6.7)%</td><td>(6.6)%</td></tr> <tr><td>As percentage of net revenues</td><td>(24.4)%</td><td>(24.7)%</td><td>(23.8)%</td><td>+30 bps</td><td>-60 bps</td></tr> </tbody> </table>

Question: If the Selling, general and administrative expenses in December 31, 2019 is increased to 367 million, what is the revised average for the period December 31, 2019 and September 29, 2019?
Answer: 317

Question: If the Research and development expenses in 2019 is increased to 481 million, what is the revised average for the period December 31, 2019 and 2018?
Answer: 413

Question: What would be the increase/ (decrease) of total operating expenses if the expenses in 2019 is reduced to 567 million?
Answer: -63
15. AVERAGE SHARES OUTSTANDING Our basic earnings per share calculation is computed based on the weighted-average number of common shares outstanding. Our diluted earnings per share calculation is computed based on the weighted-average number of common shares outstanding adjusted by the number of additional shares that would have been outstanding had the potentially dilutive common shares been issued. Potentially dilutive common shares include nonvested stock awards and units, stock options, and non-management director stock equivalents. Performance share awards are included in the average diluted shares outstanding each period if the performance criteria have been met at the end of the respective periods. The following table reconciles basic weighted-average shares outstanding to diluted weighted-average shares outstanding in each fiscal year (in thousands): <table> <tbody> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Weighted-average shares outstanding — basic</td><td>25,823</td><td>28,499</td><td>30,630</td></tr> <tr><td>Effect of potentially dilutive securities:</td><td></td><td></td><td></td></tr> <tr><td>Nonvested stock awards and units</td><td>211</td><td>240</td><td>182</td></tr> <tr><td>Stock options</td><td>10</td><td>40</td><td>59</td></tr> <tr><td>Performance share awards</td><td>24</td><td>28</td><td>43</td></tr> <tr><td>Weighted-average shares outstanding — diluted</td><td>26,068</td><td>28,807</td><td>30,914</td></tr> <tr><td>Excluded from diluted weighted-average shares outstanding:</td><td></td><td></td><td></td></tr> <tr><td>Antidilutive</td><td>186</td><td>150</td><td>76</td></tr> <tr><td>Performance conditions not satisfied at the end of the period</td><td>65</td><td>44</td><td>53</td></tr> </tbody> </table>

Question: What is the average number of basic weighted-average shares outstanding from 2017-2019 if the value in 2019 is 30,000 instead?
Answer: 29709.67

Question: What is the difference in nonvested stock awards and units between 2018 and 2019 if the value in 2018 is 300 instead?
Answer: 89

Question: What is the percentage constitution of performance share awards among the total diluted weighted-average shares outstanding in 2018 if the value of performance share awards was 100 instead?
Answer: 0.35
Restricted Share Awards Restricted share awards, which are generally in the form of restricted share units, are granted subject to certain restrictions. Conditions of vesting are determined at the time of grant. All restrictions on an award will lapse upon death or disability of the employee. If the employee satisfies retirement requirements, a portion of the award may vest, depending on the terms and conditions of the particular grant. Recipients of restricted share units have no voting rights, but do receive dividend equivalents. For grants that vest through passage of time, the fair value of the award at the time of the grant is amortized to expense over the period of vesting. The fair value of restricted share awards is determined based on the closing value of our shares on the grant date. Restricted share awards generally vest in increments over a period of four years as determined by the management development and compensation committee. Restricted share award activity was as follows: The weighted-average grant-date fair value of restricted share awards granted during fiscal 2019, 2018, and 2017 was $77.77, $93.45, and $67.72, respectively. The total fair value of restricted share awards that vested during fiscal 2019, 2018, and 2017 was $48 million, $50 million, and $50 million, respectively. As of fiscal year end 2019, there was $64 million of unrecognized compensation expense related to nonvested restricted share awards, which is expected to be recognized over a weighted-average period of 1.7 years. <table> <tbody> <tr><td></td><td>Shares</td><td>Weighted-Average Grant-Date Fair Value</td></tr> <tr><td>Nonvested at fiscal year end 2018</td><td>1,631,470</td><td>$ 75.39</td></tr> <tr><td>Granted</td><td>692,899</td><td>77.77</td></tr> <tr><td>Vested</td><td>(689,040)</td><td>70.31</td></tr> <tr><td>Forfeited</td><td>(232,910)</td><td>78.80</td></tr> <tr><td>Nonvested at fiscal year end 2019</td><td>1,402,419</td><td>$ 78.36</td></tr> </tbody> </table>

Question: In which year would the weighted-average grant-date fair value of restricted share awards granted be the largest if the amount in 2019 was $97.77 instead?
Answer: 2019

Question: What would the change in the Weighted-Average Grant-Date Fair Value for nonvested shares in 2019 from 2018 be if the weighted-average grant-date fair value in 2019 was $78.39 instead?
Answer: 3

Question: What would the percentage change in the Weighted-Average Grant-Date Fair Value for nonvested shares in 2019 from 2018 be if the weighted-average grant-date fair value in 2019 was $78.39 instead?
Answer: 3.98
Share-based payments expense for the period was $62,028,117 (2018: $57,710,434). The variables in the table below are used as inputs into the model to determine the fair value of performance rights. (1) Grant date represents the offer acceptance date. (2) The expected volatility is based on the historical implied volatility calculated based on the weighted average remaining life of the performance rights adjusted for any expected changes to future volatility due to publicly available information. <table> <tbody> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td>F19 LTI</td><td>F18 LTI</td></tr> <tr><td>Grant date (1)</td><td>30 Nov 2018</td><td>31 Oct 2017</td></tr> <tr><td>Performance period start date</td><td>1 Jul 2018</td><td>1 Jul 2017</td></tr> <tr><td>Exercise date</td><td>1 Jul 2021</td><td>1 Jul 2020</td></tr> <tr><td>Expected volatility (2)</td><td>15.0%</td><td>16.0%</td></tr> <tr><td>Expected dividend yield</td><td>4.0%</td><td>4.0%</td></tr> <tr><td>Risk-free interest rate</td><td>2.1%</td><td>1.9%</td></tr> <tr><td>Weighted average fair value at grant date</td><td>$24.63</td><td>$20.23</td></tr> </tbody> </table>

Question: What is the change in expected volatility between 2018 and 2019 if the expected volatility in 2018 is 20.0% instead?
Answer: 5

Question: What is the average risk-free interest rate for 2018 and 2019 if the risk-free interest rate in 2019 is 3.1% instead?
Answer: 2.5

Question: What is the change in expected dividend yield between 2018 and 2019 if the expected dividend yield in 2019 is 5.0% instead?
Answer: 1
Contractual Obligations Our principal commitments consist of obligations for outstanding debt, leases for our office space, contractual commitments for professional service projects, and third-party consulting firms. The following table summarizes our contractual obligations at December 31, 2019 (in thousands): <table> <tbody> <tr><td></td><td></td><td></td><td>Payment Due by period</td><td></td><td></td></tr> <tr><td></td><td>Total</td><td>Less than 1 Year</td><td>1-3 Years</td><td>3-5 Years</td><td>More than 5 Years</td></tr> <tr><td>Long-term debt obligations including interest</td><td>$334,500</td><td>$17,250</td><td>$317,250</td><td>$—</td><td>$—</td></tr> <tr><td>Operating lease obligations</td><td>82,895</td><td>9,434</td><td>47,410</td><td>15,226</td><td>10,825</td></tr> <tr><td>Software subscription and other contractual obligations</td><td>18,726</td><td>12,371</td><td>6,355</td><td>—</td><td>—</td></tr> <tr><td></td><td>$436,121</td><td>$39,055</td><td>$371,015</td><td>$15,226</td><td>$10,825</td></tr> </tbody> </table>

Question: What would the sum of total operating lease obligations and Long-term debt obligations including interest be if operating lease obligations was $90,000 thousand instead?
Answer: 424500

Question: What would the percentage of the total obligations that consists of software subscription and other contractual obligations be if total obligations were $450,000 thousand, without change in Software subscription and other contractual obligations?
Answer: 4.16

Question: What would the percentage of the total obligations that consists of payments due in 1-3 years be if total obligations were $450,000 thousand without change to payments due in 1-3 years?
Answer: 82.45
Issuer Purchases of Equity Securities The following shares of the Company were repurchased during the quarter ended June 30, 2019: (1) 250,000 shares were purchased through a publicly announced repurchase plan. There were no shares surrendered to the Company to satisfy tax withholding obligations in connection with employee restricted stock awards. (2) Total stock repurchase authorizations approved by the Company’s Board of Directors as of February 17, 2015 were for 30.0 million shares. These authorizations have no specific dollar or share price targets and no expiration dates. <table> <tbody> <tr><td></td><td>Total Number of Shares Purchased (1)</td><td>Average Price of Share</td><td>Total Number of Shares Purchased as Part of Publicly Announced Plans (1)</td><td>Maximum Number of Shares that May Yet Be Purchased Under the Plans (2)</td></tr> <tr><td>April 1 - April 30, 2019</td><td>—</td><td>$—</td><td>—</td><td>3,732,713</td></tr> <tr><td>May 1 - May 31, 2019</td><td>250,000</td><td>$134.35</td><td>250,000</td><td>3,482,713</td></tr> <tr><td>June 1 - June 30, 2019</td><td>—</td><td>$—</td><td>—</td><td>3,482,713</td></tr> <tr><td>Total</td><td>250,000</td><td>$134.35</td><td>250,000</td><td>3,482,713</td></tr> </tbody> </table>

Question: Between April 1 - April 30, 2019 and May 1 - May 31, 2019, which period would have a greater amount of maximum number of shares that may yet be purchased under the plans if the latter was 3,500,000 instead of 3,482,713?
Answer: April 1 - April 30, 2019

Question: What would be the cost of the shares purchased from May 1 - May 31, 2019 if average price per share was $135 instead of $134.35?
Answer: 33750000

Question: What percentage of maximum shares that may yet be purchased under the plans as at April 1 - April 30, 2019 would be the maximum number of shares that may be purchased as at May 1 - May 31,2019 if the latter was 3,400,000 instead of 3,482,713?
Answer: 91.09
The components of the provision for income tax expense are as follows: Included in the Company's current income tax expense are provisions for uncertain tax positions relating to freight taxes. The Company does not presently anticipate that its provisions for these uncertain tax positions will significantly increase in the next 12 months; however, this is dependent on the jurisdictions of the trading activity of its vessels. The Company reviews its freight tax obligations on a regular basis and may update its assessment of its tax positions based on available information at the time. Such information may include legal advice as to the applicability of freight taxes in relevant jurisdictions. Freight tax regulations are subject to change and interpretation; therefore, the amounts recorded by the Company may change accordingly. The tax years 2008 through 2019 remain open to examination by some of the major jurisdictions in which the Company is subject to tax. (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated) <table> <tbody> <tr><td></td><td>Year Ended December 31, 2019</td><td>Year Ended December 31, 2018</td><td>Year Ended December 31, 2017</td></tr> <tr><td></td><td>$</td><td>$</td><td>$</td></tr> <tr><td>Current</td><td>(25,563)</td><td>(17,458)</td><td>(11,997)</td></tr> <tr><td>Deferred</td><td>81</td><td>(2,266)</td><td>(235)</td></tr> <tr><td>Income tax expense</td><td>(25,482)</td><td>(19,724)</td><td>(12,232)</td></tr> </tbody> </table>

Question: If the Current income tax expense in December 31, 2019 reduced to 22,984 thousand, what would be the revised change between 2018 and 2019)?
Answer: 5526

Question: Which year would have higher current income tax expense if the value in 2019 was $(20,000) instead?
Answer: 2019

Question: If the Income tax expense in December 31, 2019 reduced to 21,526 thousand, what would be the revised change between 2018 and 2019?
Answer: 1802
REVENUE (1) Fiscal 2019 average foreign exchange rate used for translation was 1.3255 USD/CDN. (2) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections. (3) Fiscal 2019 actuals are translated at the average foreign exchange rate of fiscal 2018 which was 1.2773 USD/CDN. Fiscal 2019 revenue increased by 8.6% (6.8% in constant currency) resulting from: • a growth in the American broadband services segment mainly due to the impact of the MetroCast acquisition which was included in revenue for only an eight-month period in the prior year combined with strong organic growth and the acquisition of the south Florida fibre network previously owned by FiberLight, LLC (the "FiberLight acquisition"); partly offset by • a decrease in the Canadian broadband services segment mainly as a result of: ◦ a decline in primary service units in the fourth quarter of fiscal 2018 and the first quarter of 2019 from lower service activations primarily due to issues resulting from the implementation of a new customer management system; partly offset by ◦ rate increases; and ◦ higher net pricing from consumer sales. For further details on the Corporation’s revenue, please refer to the "Segmented operating and financial results" section. <table> <tbody> <tr><td>Years ended August 31,</td><td></td><td></td><td></td><td></td><td></td></tr> <tr><td>(in thousands of dollars, except percentages)</td><td>2019 (1) $</td><td>2018 (2) $</td><td>Change %</td><td>Change in constant currency (3) %</td><td>Foreign exchange impact (3) $</td></tr> <tr><td>Canadian broadband services</td><td>1,294,967</td><td>1,299,906</td><td>(0.4)</td><td>(0.4)</td><td>-</td></tr> <tr><td>American broadband services</td><td>1,036,853</td><td>847,372</td><td>22.4</td><td>17.9</td><td>37,433</td></tr> <tr><td>Inter-segment eliminations and other</td><td>-</td><td>126</td><td>(100.0)</td><td>(100.0)</td><td>-</td></tr> <tr><td></td><td>2,331,820</td><td>2,147,404</td><td>8.6</td><td>6.8</td><td>37,433</td></tr> </tbody> </table>

Question: If Canadian broadband services in 2019 was 1,300,000 million, what was the increase / (decrease)?
Answer: 94

Question: If American broadband services in 2019 was 1,100,000 million, what was the average?
Answer: 973686

Question: If Inter-segment eliminations and other in 2019 was 150 million, what was the increase / (decrease)?
Answer: 24
2017 ESPP In May 2017, we adopted the 2017 Employee Stock Purchase Plan (the “2017 ESPP”). The 2017 ESPP grants employees the ability to designate a portion of their base-pay to purchase ordinary shares at a price equal to 85% of the fair market value of our ordinary shares on the first or last day of each 6 month purchase period. Purchase periods begin on January 1 or July 1 and end on June 30 or December 31, or the next business day if such date is not a business day. Shares are purchased on the last day of the purchase period. The table below sets forth the weighted average assumptions used to measure the fair value of 2017 ESPP rights: We recognize share-based compensation expense associated with the 2017 ESPP over the duration of the purchase period. We recognized$0.3 million, $0.3 million, and $0.1 million of share-based compensation expense associated with the 2017 ESPP during 2019, 2018, and 2017, respectively. At December 27, 2019, there was no unrecognized share-based compensation expense. <table> <tbody> <tr><td></td><td>Year Ended</td><td></td><td></td></tr> <tr><td></td><td>December 27, 2019</td><td>December 28, 2018</td><td>December 29, 2017</td></tr> <tr><td>Weighted average expected term</td><td>0.5 years</td><td>0.5 years</td><td>0.4 years</td></tr> <tr><td>Risk-free interest rate</td><td>2.3%</td><td>1.9%</td><td>1.1%</td></tr> <tr><td>Dividend yield</td><td>0.0%</td><td>0.0%</td><td>0.0%</td></tr> <tr><td>Volatility</td><td>56.0%</td><td>52.7%</td><td>47.8%</td></tr> </tbody> </table>

Question: How many weighted average assumptions are used to measure the fair value of 2017 ESPP rights, if volatility is not an weighted average assumption?
Answer: 3

Question: What was the average risk-free interest rate for the 3 year period from 2017 to 2019, if the risk-free interest rate for 2017 was 1.5% instead?
Answer: 1.9

Question: How many years during the 3 year period had volatility of greater than 53.0%?
Answer: 1
ACQUISITIONS OF PROPERTY, PLANT AND EQUIPMENT The acquisitions of property, plant and equipment as well as the capital intensity per operating segment are as follows: (1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy. For further details, please consult the "Accounting policies" section. (2) Fiscal 2019 actuals are translated at the average foreign exchange rate of the comparable period of fiscal 2018 which was 1.3100 USD/CDN. Fiscal 2019 fourth-quarter acquisitions of property, plant and equipment decreased by 10.6% (11.2% in constant currency) mainly due to lower capital expenditures in the Canadian and American broadband services segments. Fiscal 2019 fourth-quarter capital intensity reached 24.9% compared to 28.7% for the same period of the prior year mainly as a result of lower capital capital expenditures combined with higher revenue. <table> <tbody> <tr><td>Three months ended August 31,</td><td>2019</td><td>2018</td><td>Change</td><td>Change in constant currency(2)</td></tr> <tr><td>(in thousands of dollars, except percentages)</td><td>$</td><td>$</td><td>%</td><td>%</td></tr> <tr><td>Canadian broadband services</td><td>79,132</td><td>89,405</td><td>(11.5)</td><td>(11.7)</td></tr> <tr><td>Capital intensity</td><td>24.7%</td><td>28.0%</td><td></td><td></td></tr> <tr><td>American broadband services</td><td>65,967</td><td>72,914</td><td>(9.5)</td><td>(10.5)</td></tr> <tr><td>Capital intensity</td><td>25.0%</td><td>29.6%</td><td></td><td></td></tr> <tr><td>Consolidated</td><td>145,099</td><td>162,319</td><td>(10.6)</td><td>(11.2)</td></tr> <tr><td>Capital intensity</td><td>24.9%</td><td>28.7%</td><td></td><td></td></tr> </tbody> </table>

Question: If the Canadian broadband services in 2019 increased to 95,893 what is the revised increase / (decrease)?
Answer: 6488

Question: If the American broadband services in 2019 increased to 99,893 what is the revised increase / (decrease)?
Answer: 26979

Question: If the Consolidated in 2019 increased to 179,893 what is the revised increase / (decrease)?
Answer: 17574
Our 2019 net revenues decreased 1.1% compared to the prior year, primarily due to a decrease in volumes of approximately 8%, partially compensated by an increase in average selling prices of approximately 7%. The increase in the average selling prices was driven by favorable product mix of approximately 10%, partially offset by a negative pricing effect of approximately 3%. Our 2018 net revenues increased 15.8% compared to the prior year, primarily due to increase in average selling prices of approximately 16%, while volumes remained substantially flat. The increase in the average selling prices was driven by favorable product mix of approximately 18%, partially offset by a negative pricing effect of approximately 2%. Our net revenues registered double-digit growth across all product groups and geographies. In 2019, 2018 and 2017, our largest customer, Apple, accounted for 17.6%, 13.1% and 10.5% of our net revenues, respectively, reported within our three product groups. <table> <tbody> <tr><td></td><td>Year Ended December 31,</td><td>Year Ended December 31,</td><td>Year Ended December 31,</td><td>% Variation</td><td>% Variation</td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td><td>2019 vs 2018</td><td>2018 vs 2017</td></tr> <tr><td></td><td>(in millions)</td><td>(in millions)</td><td>(in millions)</td><td></td><td></td></tr> <tr><td>Net sales</td><td>$9,529</td><td>$9,612</td><td>$8,308</td><td>(0.9)%</td><td>15.7%</td></tr> <tr><td>Other revenues</td><td>27</td><td>52</td><td>39</td><td>(49.0)</td><td>36.1</td></tr> <tr><td>Net revenues</td><td>$9,556</td><td>$9,664</td><td>$8,347</td><td>(1.1)%</td><td>15.8%</td></tr> </tbody> </table>

Question: If the Net sales in 2019 is increased to 9,912 million, what is the revised average?
Answer: 9277.33

Question: If the other revenues in 2019 is increased to 30 million, what is the revised average?
Answer: 40.33

Question: If the Net revenues in 2019 is increased to 10,912 million, what is the revised average?
Answer: 9641