aveni-ai/aveni-bench-tat-hqa huggingface dataset:
5. Operating Expenses Notes: (1) Includes equipment costs related to ICT services. (2) Includes supplies and services, as well as rentals of properties and mobile base stations. <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>Cost of equipment sold (1)</td><td>3,106.1</td><td>2,696.7</td></tr> <tr><td>Other cost of sales</td><td>2,767.1</td><td>2,499.2</td></tr> <tr><td>Staff costs</td><td>2,597.3</td><td>2,760.1</td></tr> <tr><td>Selling and administrative costs (2)</td><td>2,472.6</td><td>2,536.6</td></tr> <tr><td>Traffic expenses</td><td>1,573.4</td><td>1,615.8</td></tr> <tr><td>Repair and maintenance</td><td>388.0</td><td>367.9</td></tr> <tr><td></td><td>12,904.5</td><td>12,476.3</td></tr> </tbody> </table>

Question: In which year did Singtel had higher total operating expenses, if cost of equipment sold was S$3,000.0 in 2018?
Answer: 2018

Question: How many different type of operating expenses are there, if traffic expenses was not a category?
Answer: 5

Question: What is the average of the top 3 operating expenses subcategories in 2019, if the selling and administrative costs was S$3,000.0 Mil?
Answer: 2957.73
Note 3. Revenue from Contracts with Customers Contract Assets Our contract assets consist of capitalized commission costs and upfront payments made to customers. The current portion of capitalized commission costs and upfront payments made to customers are included in other current assets within our consolidated balance sheets. The non-current portion of capitalized commission costs and upfront payments made to customers are reflected in other assets within our consolidated balance sheets. Our amortization of contract assets during the years ended December 31, 2019 and 2018 were $2.4 million and $2.0 million, respectively. There were no amortized commission costs during the year ended December 31, 2017. We review the capitalized costs for impairment at least annually. Impairment exists if the carrying amount of the asset recognized from contract costs exceeds the remaining amount of consideration we expect to receive in exchange for providing the goods and services to which such asset relates, less the costs that relate directly to providing those good and services and that have not been recognized as an expense. We did not record an impairment loss on our contract assets during the years ended December 31, 2019, 2018 and 2017. The changes in our contract assets are as follows (in thousands): <table> <tbody> <tr><td></td><td>Year Ended December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Beginning of period balance</td><td>$2,881</td><td>$—</td></tr> <tr><td>Commission costs and upfront payments to a customer capitalized in period</td><td>4,141</td><td>4,864</td></tr> <tr><td>Amortization of contract assets</td><td>(2,444)</td><td>(1,983)</td></tr> <tr><td>End of period balance</td><td>$4,578</td><td>$2,881</td></tr> </tbody> </table>

Question: What would be the change between the beginning of period balance and end of period balance in 2019 if the end of period  balance was $5,000 thousand instead?
Answer: 2119

Question: How many years would Commission costs and upfront payments to a customer capitalized in period exceed $4,500 thousand if the costs and payments in 2019 was $5,000 thousand instead?
Answer: 2

Question: What would be the percentage change in the Amortization of contract assets between 2018 and 2019 if the Amortization of contract assets in 2019 was -$1,000 thousand instead?
Answer: -49.57
20. DIVIDENDS A regular dividend of 3 cents per share has been declared. This final dividend of 3 cents per share, partially franked to 2.6 cents per share, was announced to the market on 23 August 2019. The amount declared has not been recognised as a liability in the accounts of Hansen Technologies Ltd as at 30 June 2019. 1. The final dividend paid of 4 cents per share, franked to 4 cents, comprised of an ordinary dividend of 3 cents per share, together with a special dividend of 1 cent per share. The above available amounts are based on the balance of the dividend franking account at year end adjusted for: • franking credits that will arise from the payment of any current tax liability; • franking debits that will arise from the payment of any dividends recognised as a liability at year end; • franking credits that will arise from the receipt of any dividends recognised as receivables at year end; and • franking credits that the entity may be prevented from distributing in subsequent years. <table> <tbody> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td>$’000</td><td>$’000</td></tr> <tr><td>Dividends paid during the year (net of dividend re-investment)</td><td></td><td></td></tr> <tr><td>4 cent per share final dividend paid 27 September 2018 – fully franked1</td><td>7,319</td><td></td></tr> <tr><td>3 cent per share final dividend paid 30 September 2017 – fully franked</td><td></td><td>5,175</td></tr> <tr><td>3 cent per share interim dividend paid 29 March 2019 – fully franked</td><td>5,318</td><td></td></tr> <tr><td>3 cent per share interim dividend paid 29 March 2018 – fully franked</td><td></td><td>5,217</td></tr> <tr><td></td><td>12,637</td><td>10,392</td></tr> <tr><td>Proposed dividend not recognised at the end of the year</td><td>5,922</td><td>7,865</td></tr> <tr><td>Dividends franking account</td><td></td><td></td></tr> <tr><td>30% franking credits, on a tax paid basis, are available to shareholders of Hansen Technologies Ltd for subsequent financial years</td><td>1,586</td><td>3,125</td></tr> </tbody> </table>

Question: What would be the 2019 percentage change of dividends paid between 2018 and 2019 financial years if total dividends paid in 2019 is $13,723,000?
Answer: 32.05

Question: How many proposed dividends would not be recognised at the end of both years if that of 2018 is 8,843?
Answer: 14765

Question: What would be the percentage change in franking credits between 2018 and 2019 if franking credits available to shareholders in 2019 is $3,500,000?
Answer: 12
Deferred Compensation Plans Under our deferred compensation plans (‘‘plans’’), eligible employees are permitted to make compensation deferrals up to established limits set under the plans and accrue income on these deferrals based on reference to changes in available investment options. While not required by the plan, we choose to invest in insurance contracts and mutual funds in order to approximate the changes in the liability to the employees. These investments and the liability to the employees were as follows (in thousands): Life insurance premiums loads, policy fees and cost of insurance that are paid from the asset investments and gains and losses from the asset investments for these plans are recorded as components of other income or expense; such amounts were net gains of $1.1 million in fiscal 2019, $4.8 million in fiscal 2018 and $5.0 million (including a $1.3 million death benefit) in fiscal 2017. Changes in the obligation to plan participants are recorded as a component of operating expenses and cost of sales; such amounts were net losses of $1.5 million in fiscal 2019, $5.2 million in fiscal 2018 and $3.9 million in fiscal 2017. Liabilities associated with participant balances under our deferred compensation plans are affected by individual contributions and distributions made, as well as gains and losses on the participant’s investment allocation election. <table> <tbody> <tr><td></td><td>Fiscal year-end</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Total deferred compensation liability, included in:</td><td></td><td></td></tr> <tr><td>Other current liabilities</td><td>$3,233</td><td>$844</td></tr> <tr><td>Other long-term liabilities</td><td>39,715</td><td>40,895</td></tr> <tr><td>Total deferred compensation liability</td><td>$42,948</td><td>$41,739</td></tr> </tbody> </table>

Question: In which year would Other long-term liabilities be larger if the amount in 2019 was $41,715 thousand instead?
Answer: 2019

Question: What would the change in Other current liabilities from 2018 to 2019 be if the amount in 2019 was $3,000 thousand instead?
Answer: 2156

Question: What would the percentage change in Other current liabilities from 2018 to 2019 be if the amount in 2019 was $3,000 thousand instead?
Answer: 255.45
Figure 29. 2016/2018 LTIP Award Grants (1) All of the Market-based PRSUs and one-third of the stock options and service-based RSUs granted to Mr. Anstice under the 2016/2018 LTIP that were scheduled to vest in February 2019 were canceled upon his termination of employment with the Company as of December 5, 2018. (2) The number of Market-based PRSUs awarded is reflected at target. The final number of shares that may have been earned is 0% to 150% of target. In February 2019, the committee determined the payouts for the calendar year 2016/2018 LTIP Awards of Market-based PRSUs. The number of shares represented by the Marketbased PRSUs earned over the performance period was based on our stock price performance compared to the market price performance of the SOX index. Based on the above formula and Market-based PRSU Vesting Summary set forth in Figures 26 and 27, the Company’s stock price performance over the three-year performance period was equal to 89.93% and performance of the SOX index (based on market price) over the same three-year performance period was equal to 84.47%. Lam’s stock price outperformed the SOX index by 5.46%, which resulted in a performance payout of 110.93% to target number of Marketbased PRSUs granted to each NEO. Based on such results, the committee made the following payouts to each NEO for the 2016/2018 LTIP Award of Market-based PRSUs. <table> <tbody> <tr><td>Named Executive Officer (1)(2) (1)(2) (1)(2)</td><td>Target Award Opportunity ($)</td><td>Market-based PRSUs award (#)</td><td>Stock Options Award (#)</td><td>Service-based RSUs Award (#)</td></tr> <tr><td>Timothy M.Archer</td><td>4,000,000</td><td>28,935</td><td>34,722</td><td>17,361</td></tr> <tr><td>Douglas R.Bettinger</td><td>2,750,000</td><td>19,892</td><td>23,871</td><td>11,935</td></tr> <tr><td>Richard A.Gottscho</td><td>3,250,000</td><td>23,509</td><td>28,209</td><td>14,105</td></tr> <tr><td>Patrick J. Lord</td><td>1,100,000</td><td>7,957</td><td>—</td><td>7,957</td></tr> <tr><td>Vahid Vahedi</td><td>1,100,000</td><td>7,957</td><td>—</td><td>7,957</td></tr> <tr><td>Seshasayee(Sesha) Varadarajan</td><td>1,100,000</td><td>7,957</td><td>—</td><td>7,957</td></tr> </tbody> </table>

Question: Which named executive officer would have had the highest target award opportunity if Richard A. Gottscho has $4,500,000 instead?
Answer: Richard A.Gottscho

Question: Which named executive officer would have the highest Market-based PRSUs award if the amount Douglas R. Bettinger has was 30,000 instead?
Answer: Douglas R.Bettinger

Question: Which named executive officer would have the highest Stock Options Award if Patrick J. Lord had 35,000 instead?
Answer: Patrick J. Lord
The following is a roll-forward of the Company’s uncertain tax positions, recorded in other long-term liabilities, from January 1, 2017 to December 31, 2019: The majority of the net increase for positions relates to the potential tax on freight income on changes for positions taken in prior years and an increased number of voyages for the year ended December 31, 2019. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. The interest and penalties on unrecognized tax benefits are included in the roll-forward schedule above, and are increases of approximately $13.2 million, $9.2 million and $6.4 million in 2019, 2018 and 2017, respectively. (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated) <table> <tbody> <tr><td></td><td>Year Ended December 31, 2019</td><td>Year Ended December 31, 2018</td><td>Year Ended December 31, 2017</td></tr> <tr><td></td><td>$</td><td>$</td><td>$</td></tr> <tr><td>Balance of unrecognized tax benefits as at January 1</td><td>40,556</td><td>31,061</td><td>19,492</td></tr> <tr><td>Increases for positions related to the current year</td><td>5,829</td><td>9,297</td><td>2,631</td></tr> <tr><td>Changes for positions taken in prior years</td><td>19,119</td><td>981</td><td>3,475</td></tr> <tr><td>Decreases related to statute of limitations</td><td>(2,546)</td><td>(783)</td><td>(1,562)</td></tr> <tr><td>Increase due to acquisition of TIL</td><td>—</td><td>—</td><td>8,528</td></tr> <tr><td>Decrease due to deconsolidation of Altera</td><td>—</td><td>—</td><td>(1,503)</td></tr> <tr><td>Balance of unrecognized tax benefits as at December 31</td><td>62,958</td><td>40,556</td><td>31,061</td></tr> </tbody> </table>

Question: If the Balance of unrecognized tax benefits as at January 1 in 2019 reduced to 37,056 thousand, what would be the revised change between 2018 and 2019?
Answer: 5995

Question: If the Changes for positions taken in prior years in December 31, 2019 reduced to 16,249 thousand, what would be the revised change between 2018 and 2019?
Answer: 15268

Question: Which year would have the highest Balance of unrecognized tax benefits as at December 31 if the value in 2019 was 50,000 thousand instead?
Answer: 2019
NOTE 5 – PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment is summarized as follows (in thousands): We do not have leasehold improvements nor do we have capitalized leases. Costs of betterments are capitalized while maintenance costs and repair costs are charged to operations as incurred. When a depreciable asset is retired from service, the cost and accumulated depreciation will be removed from the respective accounts. Depreciation expense was $66 thousand and $73 thousand for each of the years ended December 31, 2019 and 2018, respectively. <table> <tbody> <tr><td></td><td>December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Building and improvements</td><td>$1,273</td><td>$1,273</td></tr> <tr><td>Scientific equipment</td><td>597</td><td>598</td></tr> <tr><td>Computer hardware and software</td><td>106</td><td>107</td></tr> <tr><td>Machinery and equipment</td><td>274</td><td>275</td></tr> <tr><td>Land and improvements</td><td>162</td><td>162</td></tr> <tr><td>Other personal property</td><td>70</td><td>70</td></tr> <tr><td>Office equipment</td><td>27</td><td>27</td></tr> <tr><td></td><td>2,509</td><td>2,512</td></tr> <tr><td>Less: accumulated depreciation</td><td>(1,969)</td><td>(1,906)</td></tr> <tr><td>Total property, plant and equipment, net</td><td>$ 540</td><td>$ 606</td></tr> </tbody> </table>

Question: If the scientific equipment in 2018 is $600 thousand instead, how much are being decapitalized from 2018 to 2019?
Answer: 3

Question: How much assets were decapitalized from 2018 to 2019 if the total property, plant and equipment in 2018 was $2,515 thousand instead?
Answer: 6

Question: Suppose the Net Total property, plant and equipment in 2019 was $600 thousand, what is the new percentage decrease in net total property, plant and equipment from 2018 to 2019?
Answer: 0.99
No deferred tax assets were capitalised for the following tax loss carry-forwards and interest carry-forwards or temporary differences because realisation of the assets in the short-to-medium term is not expected: The loss carry-forwards as of the closing date predominantly concern the German consolidation group. They can be carried forward without limitation. <table> <tbody> <tr><td>€ million</td><td>30/9/2018</td><td>30/9/2019</td></tr> <tr><td>Corporate tax losses</td><td>4,320</td><td>4,883</td></tr> <tr><td>Trade tax losses</td><td>3,296</td><td>3,679</td></tr> <tr><td>Interest carry-forwards</td><td>57</td><td>83</td></tr> <tr><td>Temporary differences</td><td>104</td><td>120</td></tr> </tbody> </table>

Question: In which year would the temporary differences be larger if the amount in FY2019 was 100 million instead?
Answer: 2018

Question: What would the change in interest carry-forwards in FY2019 from FY2018 be if the amount in FY2019 was 87 million instead?
Answer: 30

Question: What would the percentage change in interest carry-forwards in FY2019 from FY2018 be if the amount in FY2019 was 87 million instead?
Answer: 52.63
Asset position In financial year 2018/19, total assets of continuing and discontinued operations decreased by €709 million to €14.5 billion (30/9/2018: €15.2 billion). In financial year 2018/19, non-current assets from continuing operations decreased by €141 million to €6.7 billion (30/9/2018: €6.9 billion), primarily relating to property, plant and equipment. In addition to cost-efficient investment activities, this was mainly due to individual property sales, while currency effects increased the carrying amount. 1 Adjustment of previous year according to explanation in notes. 2 Adjusted for effects of the discontinued business segment. For more information about the development of non-current assets, see the notes to the consolidated financial statements in the numbers listed in the table. <table> <tbody> <tr><td>€ million</td><td>Note no.</td><td>30/9/2018 1</td><td>30/9/2018 adjusted2</td><td>30/9/2019</td></tr> <tr><td>Non-current assets</td><td></td><td>7,503</td><td>6,877</td><td>6,736</td></tr> <tr><td>Goodwill</td><td>19</td><td>797</td><td>778</td><td>785</td></tr> <tr><td>Other intangible assets</td><td>20</td><td>499</td><td>496</td><td>562</td></tr> <tr><td>Property, plant and equipment</td><td>21</td><td>5,314</td><td>4,892</td><td>4,760</td></tr> <tr><td>Investment properties</td><td>22</td><td>97</td><td>97</td><td>82</td></tr> <tr><td>Financial assets</td><td>23</td><td>88</td><td>88</td><td>97</td></tr> <tr><td>Investments accounted for using the equity method</td><td>23</td><td>178</td><td>178</td><td>179</td></tr> <tr><td>Other financial and other non-financial assets</td><td>24</td><td>202</td><td>86</td><td>80</td></tr> <tr><td>Deferred tax assets</td><td>25</td><td>329</td><td>262</td><td>191</td></tr> </tbody> </table>

Question: What would be the difference in Goodwill and other intangible assets for FY2019 if the Goodwill was 800 million?
Answer: 238

Question: What would the change in deferred tax assets in FY2019 from FY2018 adjusted be if the amount in FY2019 was 192 million instead?
Answer: -70

Question: What would the percentage change in deferred tax assets in FY2019 from FY2018 adjusted be if the amount in FY2019 was 192 million instead?
Answer: -26.72
The following table presents cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2017, items recognized as a component of net periodic benefits expense in 2018, additional items deferred during 2018 and cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2017. The items not recognized as a component of net periodic benefits expense have been recorded on our consolidated balance sheets in accumulated other comprehensive loss: (1) Amounts currently recognized in net periodic benefits expense include $375 million of benefit arising from the adoption of ASU 2018-02. See Note 1— Background and Summary of Significant Accounting Policies for further detail. (2) Amounts currently recognized in net periodic benefits expense include $32 million arising from the adoption of ASU 2018-02. See Note 1— Background and Summary of Significant Accounting Policies for further detail. <table> <tbody> <tr><td></td><td></td><td></td><td>As of and for the Years Ended December 31,</td><td></td><td></td></tr> <tr><td></td><td>2017</td><td>Recognition of Net Periodic Benefits Expense</td><td>Deferrals</td><td>Net Change in AOCL</td><td>2018</td></tr> <tr><td></td><td></td><td></td><td>(Dollars in millions)</td><td></td><td></td></tr> <tr><td>Accumulated other comprehensive loss:</td><td></td><td></td><td></td><td></td><td></td></tr> <tr><td>Pension plans:</td><td></td><td></td><td></td><td></td><td></td></tr> <tr><td>Net actuarial (loss) gain</td><td>$(2,892)</td><td>179</td><td>(260)</td><td>(81)</td><td>(2,973)</td></tr> <tr><td>Prior service benefit (cost)</td><td>54</td><td>(8)</td><td>—</td><td>(8)</td><td>46</td></tr> <tr><td>Deferred income tax benefit (expense)(1)</td><td>1,107</td><td>(418)</td><td>65</td><td>(353)</td><td>754</td></tr> <tr><td>Total pension plans</td><td>(1,731)</td><td>(247)</td><td>(195)</td><td>(442)</td><td>(2,173)</td></tr> <tr><td>Post-retirement benefit plans:</td><td></td><td></td><td></td><td></td><td></td></tr> <tr><td>Net actuarial (loss) gain</td><td>(250)</td><td>—</td><td>257</td><td>257</td><td>7</td></tr> <tr><td>Prior service (cost) benefit</td><td>(107)</td><td>20</td><td>—</td><td>20</td><td>(87)</td></tr> <tr><td>Deferred income tax benefit (expense)(2)</td><td>122</td><td>(37)</td><td>(63)</td><td>(100)</td><td>22</td></tr> <tr><td>Total post-retirement benefit plans</td><td>(235)</td><td>(17)</td><td>194</td><td>177</td><td>(58)</td></tr> <tr><td>Total accumulated other comprehensive loss</td><td>$(1,966)</td><td>(264)</td><td>(1)</td><td>(265)</td><td>(2,231)</td></tr> </tbody> </table>

Question: In which year would the prior service benefit (cost) for pension plans be larger if the value for 2018 is $56 million instead?
Answer: 2018

Question: What would the sum of the prior service benefit (cost) for pension plans in 2017 and 2018 be if the value for 2018 is $56 million instead?
Answer: 110

Question: What would the percentage change in the deferred income tax benefit (expense) for post-retirement benefit plans in 2018 from 2017 be if the value for 2018 is $32 million instead?
Answer: -73.77
Share Repurchase In September 2015, our Board of Directors authorized a program to repurchase up to $150.0 million of our common stock over a thirty-month period. In November 2017, our Board of Directors approved an extension of the share repurchase program to December 2019 from its original maturity of March 2018. In May 2018, our Board of Directors approved a $50 million increase in its authorization to repurchase shares of our common stock under this same program. On December 18, 2019, the Board of Directors authorized to remove the expiration date to the Company’s share repurchase program and increase the authorized amount by $25.1 million. As of December 31, 2019, the Company is authorized to repurchase shares of the Company’s common stock of up to a total of $50.0 million. ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts) In order to execute the repurchase of shares of our common stock, the Company periodically enters into stock repurchase agreements. During the years ended December 31, 2019, 2018 and 2017 the Company has repurchased the following shares of common stock: <table> <tbody> <tr><td></td><td></td><td>Years Ended December 31,</td><td></td></tr> <tr><td>(in thousands, except per share amounts)</td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Amount paid to repurchase shares</td><td>$ —</td><td>$95,125</td><td>$29,993</td></tr> <tr><td>Number of shares repurchased</td><td>—</td><td>1,696</td><td>422</td></tr> <tr><td>Average repurchase price per share</td><td>$ —</td><td>$56.07</td><td>$71.07</td></tr> </tbody> </table>

Question: What would be the change in Amount paid to repurchase shares between 2017 and 2018 if the amount paid to repurchase shares in 2018 was $100,000 thousand instead?
Answer: 70007

Question: What would be the change in number of shares repurchased between 2017 and 2018 if the number of shares repurchased in 2017 was 1,000 thousand instead?
Answer: 696

Question: What would be the percentage change in the average repurchase price per share between 2017 and 2018 if the average repurchase price per share in 2018 was $80.00 instead?
Answer: 12.57