aveni-ai/aveni-bench-tat-hqa huggingface dataset:
Employee Share Purchase Plan (ESPP) The Company estimates the fair value of its ESPP share options on the date of grant using the Black-Scholes option-pricing model, which requires the use of highly subjective estimates and assumptions. The Company estimates the expected term of ESPP share options based on the length of each offering period, which is six months. The risk-free interest rate is based on a treasury instrument whose term is consistent with the expected life of the ESPP share option. Expected volatility is based on the Company’s historical volatility. The Company uses an expected dividend rate of zero as it currently has no history or expectation of paying dividends on its ordinary shares. The grant date fair value per ordinary share is based on the closing market value of its ordinary shares on the first day of each ESPP offering period. The first authorized offering period under the ESPP commenced on July 1, 2017. The fair value of each ESPP option grant was estimated using the Black-Scholes option-pricing model that used the following weighted-average assumptions: The weighted-average per share fair value of ESPP share options granted to employees during the years ended March 31, 2019 and 2018, was $9.58 and $6.41, respectively. <table> <tbody> <tr><td></td><td>Year ended March 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Expected term (in years)</td><td>0.5</td><td>0.5</td></tr> <tr><td>Risk-free interest rate</td><td>2.3%</td><td>1.4%</td></tr> <tr><td>Expected volatility</td><td>39.1%</td><td>29.9%</td></tr> <tr><td>Expected dividend yield</td><td>—%</td><td>—%</td></tr> <tr><td>Grant date fair value per ordinary share</td><td>$36.69</td><td>$27.15</td></tr> </tbody> </table>

Question: If Risk-free interest rate in 2019 was 2.0%, what would be the change from 2018 to 2019?
Answer: 0.6

Question: If Expected volatility in 2019 was 35.1%, what would be the average for 2018 and 2019?
Answer: 32.5

Question: If Grant date fair value per ordinary share in 2019 was 29.0, in which year would it be less than 30.0?
Answer: 2019, 2018
Note 22. Supplemental Financial Information Cash paid for income taxes amounted to $77.6 million, $25.9 million and $48.4 million during fiscal 2019, 2018 and 2017, respectively. Cash paid for interest on borrowings amounted to $347.9 million, $85.3 million and $82.5 million during fiscal 2019, 2018 and 2017, respectively. A summary of additions and deductions related to the valuation allowance for deferred tax asset accounts for the years ended March 31, 2019, 2018 and 2017 follows (amounts in millions): <table> <tbody> <tr><td></td><td>Balance at Beginning of Year</td><td>Additions Charged to Costs and Expenses</td><td>Additions Charged to Other Accounts</td><td>Deductions</td><td>Balance at End of Year</td></tr> <tr><td>Valuation allowance for deferred tax assets:</td><td></td><td></td><td></td><td></td><td></td></tr> <tr><td>Fiscal 2019</td><td>$204.5</td><td>$16.2</td><td>$175.8</td><td>$(64.4)</td><td>$332.1</td></tr> <tr><td>Fiscal 2018</td><td>$210.1</td><td>$36.2</td><td>$—</td><td>$(41.8)</td><td>$204.5</td></tr> <tr><td>Fiscal 2017</td><td>$161.8</td><td>$15.2</td><td>$37.6</td><td>$(4.5)</td><td>$210.1</td></tr> </tbody> </table>

Question: How many years did the balance at beginning of year exceed $200 million if the Balance at Beginning of Year in 2018 was $150 million instead?
Answer: 1

Question: What would be the change in the Additions Charged to Costs and Expenses between 2017 and 2019 if the additions in 2017 were $100 million instead?
Answer: 75.8

Question: What would be the percentage change in the Balance at End of Year between 2018 and 2019 if the Balance at End of Year in 2019 was $500 million instead?
Answer: 144.5
The 2019 operating expenses increased 3.9% compared to the prior year, mainly due to salary dynamic, increased spending in certain R&D programs and higher share-based compensation cost, partially offset by favorable currency effects, net of hedging. The 2018 operating expenses increased 9.5% compared to the prior year, mainly due to unfavorable currency effects, net of hedging, salary dynamic, increased R&D activities and higher costs of the share-based compensation plans. The R&D expenses were net of research tax credits in France and Italy, which amounted to $126 million in 2019, $138 million in 2018 and $124 million in 2017. <table> <tbody> <tr><td></td><td>Year Ended December 31,</td><td>Year Ended December 31,</td><td>Year Ended December 31,</td><td>Variation</td><td>Variation</td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td><td>2019 vs 2018</td><td>2018 vs 2017</td></tr> <tr><td></td><td>(In millions)</td><td>(In millions)</td><td>(In millions)</td><td></td><td></td></tr> <tr><td>Selling, general and administrative expenses</td><td>$(1,093)</td><td>$(1,095)</td><td>$(981)</td><td>0.3%</td><td>(11.7)%</td></tr> <tr><td>Research and development expenses</td><td>(1,498)</td><td>(1,398)</td><td>(1,296)</td><td>(7.1)</td><td>(7.9)</td></tr> <tr><td>Total operating expenses</td><td>$(2,591)</td><td>$(2,493)</td><td>$(2,277)</td><td>(3.9)%</td><td>(9.5)%</td></tr> <tr><td>As percentage of net revenues</td><td>(27.1)%</td><td>(25.8)%</td><td>(27.3)%</td><td>-130 bps</td><td>+150 bps</td></tr> </tbody> </table>

Question: If the Selling, general and administrative expenses in 2019 is increased to 1,922 million, what is the revised average?
Answer: 1332.67

Question: If the Research and development expenses in 2019 is increased to 2,120 million, what is the revised average?
Answer: 1604.67

Question: What would be the increase/ (decrease) in in total operating expenses as percentage of net revenues, if the percentage of net revenues in 2019 is increased to 32.1?
Answer: 4.8
Note 8 — Property, Plant and Equipment, net The components of property, plant and equipment, net, are: The estimated useful lives of buildings and improvements and rental property are twenty to twenty-five years. The estimated useful lives of furniture and equipment range from three to eight years. Depreciation expense from continuing operations was $1.5 million and $1.2 million for 2019 and 2018, respectively. The Company leases a portion of its headquarters facility to various tenants. Net rent received from these leases totaled $0.3 million and $0.4 million for 2019 and 2018, respectively. <table> <tbody> <tr><td></td><td>December 31,</td><td></td></tr> <tr><td></td><td>(in thousands)</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Land</td><td>$199</td><td>$199</td></tr> <tr><td>Building and improvements</td><td>6,983</td><td>6,983</td></tr> <tr><td>Rental property</td><td>2,749</td><td>2,749</td></tr> <tr><td>Software</td><td>12,015</td><td>2,226</td></tr> <tr><td>Furniture and equipment</td><td>11,755</td><td>10,274</td></tr> <tr><td>Construction in process</td><td>480</td><td>8,519</td></tr> <tr><td></td><td>34,181</td><td>30,950</td></tr> <tr><td>Less accumulated depreciation</td><td>(19,830)</td><td>(18,375)</td></tr> <tr><td></td><td>$ 14,351</td><td>$ 12,575</td></tr> </tbody> </table>

Question: If the Furniture and equipment in 2019 increased to 12,674 thousand, what would be the revised change between December 31, 2018 and 2019?
Answer: 2400

Question: If the accumulated depreciation in 2019 increased to 20,779 thousand, what would be the revised change between December 31, 2018 and 2019?
Answer: 2404

Question: If the Furniture and equipment in 2019 increased to 12,674 thousand, what would be the revised average for December 31, 2018 and 2019?
Answer: 11474
CASH FLOW ANALYSIS (1) 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. (2) For further details on the Corporation's cash flow attributable to discontinued operations, please consult the "Discontinued operations" section. OPERATING ACTIVITIES Fiscal 2019 fourth-quarter cash flow from operating activities increased by 19.3% compared to the same period of the prior year mainly from: • higher adjusted EBITDA; • the decreases in income taxes paid and financial expense paid; and • the increase in changes in non-cash operating activities primarily due to changes in working capital. INVESTING ACTIVITIES Fiscal 2019 fourth-quarter investing activities decreased by 25.8% compared to the same period of the prior year mainly due to the acquisition of spectrum licenses in the Canadian broadband services segment in the comparable period of the prior year combined with a decrease in acquisitions of property, plant and equipment. <table> <tbody> <tr><td>Three months ended August 31,</td><td>2019</td><td>2018 (1)</td><td>Change</td></tr> <tr><td>(in thousands of dollars, except percentages)</td><td>$</td><td>$</td><td>%</td></tr> <tr><td>Cash flow from operating activities</td><td>304,702</td><td>255,438</td><td>19.3</td></tr> <tr><td>Cash flow from investing activities</td><td>(144,332)</td><td>(194,474)</td><td>(25.8)</td></tr> <tr><td>Cash flow from financing activities</td><td>(50,198)</td><td>(52,127)</td><td>(3.7)</td></tr> <tr><td>Effect of exchange rate changes on cash and cash equivalents denominated in a foreign currency</td><td>(1,405)</td><td>(63)</td><td>—</td></tr> <tr><td>Net change in cash and cash equivalents from continuing operations</td><td>108,767</td><td>8,774</td><td>—</td></tr> <tr><td>Net change in cash and cash equivalent from discontinued operations(2)</td><td>—</td><td>13,133</td><td>(100.0)</td></tr> <tr><td>Cash and cash equivalents, beginning of the period</td><td>447,737</td><td>62,818</td><td>—</td></tr> <tr><td>Cash and cash equivalents, end of the period</td><td>556,504</td><td>84,725</td><td>—</td></tr> </tbody> </table>

Question: If cash flow from operating activities in 2019 was 300,000 thousands, what was the increase / (decrease) from 2018 to 2019?
Answer: 44562

Question: If Cash flow from investing activities in 2019 was -200,000 thousands, what was the increase / (decrease) from 2018 to 2019?
Answer: -197237

Question: If Cash flow from financing activities in 2019 was -53,000 thousands, what was the average?
Answer: -52563.5
Standard & Poor's Rating Services', a Standard & Poor's Financial Services LLC business ("S&P"), corporate credit rating is "BBB." Moody’s Investor Service, Inc.'s ("Moody's") applicable rating is "Baa2." Fitch Ratings', a wholly owned subsidiary of Fimlac, S.A. ("Fitch"), applicable rating is "BBB." The below table outlines the fees paid on the unused portion of the facility ("Facility Fee Rate") and letter of credit fees and borrowings ("Undrawn Letter of Credit Fee and Borrowing Spread") that corresponds to the applicable rating levels from S&P, Moody's and Fitch. In the event the rating levels are split, the applicable fees and spread will be based upon the rating level in effect for two of the rating agencies, or, if all three rating agencies have different rating levels, the applicable fees and spread will be based upon the rating level that is between the rating levels of the other two rating agencies. <table> <tbody> <tr><td>Ratings Level (S&amp;P/Moody&#x27;s/Fitch)</td><td>Facility Fee Rate</td><td>All-in Borrowing Spread</td></tr> <tr><td>A-/A3/A- or above</td><td>0.090%</td><td>1.000%</td></tr> <tr><td>BBB+/Baa1/BBB+</td><td>0.100%</td><td>1.125%</td></tr> <tr><td>BBB/Baa2/BBB (current level)</td><td>0.125%</td><td>1.250%</td></tr> <tr><td>BBB-/Baa3/BBB-</td><td>0.175%</td><td>1.375%</td></tr> <tr><td>BB+/Ba1/BB+ or lower</td><td>0.225%</td><td>1.625%</td></tr> </tbody> </table>

Question: Suppose the Facility Fee Rate for BBB/Baa2/BBB is increased to 0.150%. Now, what is the difference in Facility Fee Rate between Tyson Foods and a company with a credit rating of A-/A3/A- or above?
Answer: 0.06

Question: Suppose the Facility Fee Rate for BBB/Baa2/BBB is increased to 0.150%. What is the difference between the All-in Borrowing Spread and the Facility Fee Rate for Tyson Foods currently?
Answer: 1.1

Question: Suppose the approved loan amount for Tyson Foods is $12 million. What is the Facility Fee payable if the Facility Fee Rate is doubled? 
Answer: 0.03
Group Value Added Statements Note: (1) FY 2018 included the gain on disposal of economic interest in NetLink Trust of S$2.03 billion. <table> <tbody> <tr><td></td><td>FY 2019</td><td>FY 2018</td></tr> <tr><td></td><td>S$ million</td><td>S$ million</td></tr> <tr><td>Value added from:</td><td></td><td></td></tr> <tr><td>Operating revenue</td><td>17,372</td><td>17,268</td></tr> <tr><td>Less: Purchases of goods and services</td><td>(10,307)</td><td>(9,716)</td></tr> <tr><td></td><td>7,065</td><td>7,552</td></tr> <tr><td>Other income</td><td>225</td><td>259</td></tr> <tr><td>Interest and investment income (net)</td><td>38</td><td>45</td></tr> <tr><td>Share of results of associates (post-tax)</td><td>1,563</td><td>1,804</td></tr> <tr><td>Exceptional items (1)</td><td>68</td><td>1,895</td></tr> <tr><td></td><td>1,894</td><td>4,003</td></tr> <tr><td>Total value added</td><td>8,959</td><td>11,555</td></tr> <tr><td>Distribution of total value added</td><td></td><td></td></tr> <tr><td>To employees in wages, salaries and benefits</td><td>2,597</td><td>2,760</td></tr> <tr><td>To government in income and other taxes</td><td>675</td><td>703</td></tr> <tr><td>To providers of capital on:</td><td></td><td></td></tr> <tr><td>- Interest on borrowings</td><td>393</td><td>390</td></tr> <tr><td>- Dividends to shareholders</td><td>2,857</td><td>3,346</td></tr> <tr><td>Total distribution</td><td>6,522</td><td>7,199</td></tr> <tr><td>Retained in business</td><td></td><td></td></tr> <tr><td>Depreciation and amortisation</td><td>2,222</td><td>2,250</td></tr> <tr><td>Retained profits</td><td>238</td><td>2,127</td></tr> <tr><td>Non-controlling interests</td><td>(23)</td><td>(21)</td></tr> <tr><td></td><td>2,437</td><td>4,356</td></tr> <tr><td>Total value added</td><td>8,959</td><td>11,555</td></tr> <tr><td>Average Number of employees</td><td>24,071</td><td>25,614</td></tr> </tbody> </table>

Question: Which year was there a higher average number of employees, if the average number of employees in FY 2019 was 27,000??
Answer: 2019

Question: Which year had a higher total value added figure, if there were no exceptional items in FY 2018?
Answer: 2018

Question: How many components are there under the section "retained in business", if non-controlling interests was not a component?
Answer: 2
Assets and Liabilities Measured at Fair Value The following table presents our assets and liabilities measured at fair value on a recurring or non-recurring basis at December 31, 2019: The carrying amount of money market funds approximates fair value as of each reporting date because of the short maturity of those instruments. The Company did not have any non-financial assets or non-financial liabilities that were recognized or disclosed at fair value as of December 31, 2019. <table> <tbody> <tr><td></td><td>Level 1</td><td>Level 2</td><td>Level 3</td></tr> <tr><td></td><td>(In thousands)</td><td></td><td></td></tr> <tr><td>Assets</td><td></td><td></td><td></td></tr> <tr><td>Cash equivalents: Money market funds</td><td>$256,915</td><td>$ -</td><td>$ -</td></tr> <tr><td>Other current assets:</td><td></td><td></td><td></td></tr> <tr><td>Indemnification - Sale of SSL</td><td>$ -</td><td>$ -</td><td>$ 598</td></tr> <tr><td>Liabilities</td><td></td><td></td><td></td></tr> <tr><td>Long term liabilities:</td><td></td><td></td><td></td></tr> <tr><td>Indemnification - Globalstar do Brasil S.A.</td><td>$ -</td><td>$ -</td><td>$145</td></tr> </tbody> </table>

Question: What would be the company's net assets measured at fair value as at December 31, 2019 if its long term liabilities are doubled while its cash equivalents are decreased by $5,000 thousand?
Answer: 252223

Question: What would be the fair value of the company's total assets as at December 31, 2019 if its cash equivalents is decreased by 10%?
Answer: 231821.5

Question: What would be the total fair value of the company's Level 3 net assets if the total net fair value is doubled and then decreased by $5 thousand?
Answer: 901
NOTE 7. INVENTORIES The following table details the components of inventories (in thousands). <table> <tbody> <tr><td></td><td>December 31</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Finished goods</td><td>$698</td><td>$853</td></tr> <tr><td>Raw materials</td><td>90</td><td>3</td></tr> <tr><td>Packaging</td><td>110</td><td>102</td></tr> <tr><td>Inventories</td><td>$ 898</td><td>$ 958</td></tr> </tbody> </table>

Question: What would be the average value of finished goods in 2018 and 2019 if the value of finished goods in 2019 is decreased by $5,000?
Answer: 773

Question: What would be the average value of raw materials in 2018 and 2019 if the value of raw materials in 2019 is doubled?
Answer: 91.5

Question: What would be the average value of packaging in 2018 and 2019 if the value of packaging in 2019 is decreased by 10%?
Answer: 100.5
b) Liquefaction services revenue: The Hilli is moored in close proximity to the Customer’s gasfields, providing liquefaction service capacity over the term of the LTA. Liquefaction services revenue recognized comprises the following amounts: (1) The LTA bills at a base rate in periods when the oil price is $60 or less per barrel (included in "Liquefaction services revenue" in the consolidated statements of income), and at an increased rate when the oil price is greater than $60 per barrel (recognized as a derivative and included in "Realized and unrealized gain on oil derivative instrument" in the consolidated statements of income, excluded from revenue and from the transaction price). (2) Customer billing during the commissioning period, prior to vessel acceptance and commencement of the contract term, of $33.8 million is considered an upfront payment for services. These amounts billed were deferred (included in "Other current liabilities" and "Other non-current liabilities" in the consolidated balance sheets) and recognized as part of "Liquefaction services revenue" in the consolidated statements of income evenly over the contract term. (3) The Day 1 gain was established when the oil derivative instrument was initially recognized in December 2017 for $79.6 million (recognized in "Other current liabilities" and "Other non-current liabilities" in the consolidated balance sheets). This amount is amortized and recognized as part of "Liquefaction services revenue" in the consolidated statements of income evenly over the contract term. We expect to recognize liquefaction services revenue related to the partially unsatisfied performance obligation at the reporting date evenly over the remaining contract term of less than eight years, including the components of transaction price described above. <table> <tbody> <tr><td></td><td>Year Ended December 31,</td><td></td></tr> <tr><td>(in thousands of $)</td><td>2019</td><td>2018</td></tr> <tr><td>Base tolling fee (1)</td><td>204,501</td><td>119,677</td></tr> <tr><td>Amortization of deferred commissioning period revenue (2)</td><td>4,220</td><td>2,467</td></tr> <tr><td>Amortization of Day 1 gain (3)</td><td>9,950</td><td>5,817</td></tr> <tr><td>Other</td><td>(575)</td><td>(336)</td></tr> <tr><td>Total</td><td>218,096</td><td>127,625</td></tr> </tbody> </table>

Question: In which year would the amortization of Day 1 gain be lower if the amount in 2018 was 4,110 thousand?
Answer: 2018

Question: What would be the change in base tolling fee between 2018 and 2019 if the fee in 2019 was 150,809 thousand instead?
Answer: 31132

Question: What would be the percentage change in the total liquefaction services revenue between 2018 and 2019 if the amount in 2019 was 188,328 thousand?
Answer: 47.56
Historical Cash Flows The following table sets forth our cash flows for the periods indicated (in thousands): <table> <tbody> <tr><td></td><td></td><td>Year Ended December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Cash flows from operating activities</td><td>$47,112</td><td>$60,710</td><td>$57,187</td></tr> <tr><td>Cash flows used in investing activities</td><td>(73,414)</td><td>(13,377)</td><td>(168,795)</td></tr> <tr><td>Cash flows (used in) / from financing activities</td><td>(130)</td><td>2,399</td><td>67,303</td></tr> </tbody> </table>

Question: What would be the change in Cash flows from operating activities between 2017 and 2018 if cash flows from operating activities in 2017 was $60,000 thousand instead?
Answer: 710

Question: What would be the sum of cash flows in 2019 if Cash flows (used in) / from financing activities in 2019 was $10,000 thousand instead?
Answer: -16302

Question: What would be the percentage change in the Cash flows (used in) / from financing activities between 2017 and 2018 if cash flows (used in) / from financing activities in 2019 was $70,000 thousand instead?
Answer: 4.01
Adjusted Return on Invested Capital (Adjusted RoIC): TORM defines Adjusted RoIC as earnings before interest and tax (EBIT) less tax and impairment losses and reversals, divided by the average invested capital less average impairment for the period. Invested capital is defined below. The Adjusted RoIC expresses the returns generated on capital invested in the Group adjusted for impacts related to the impairment of the fleet. The progression of RoIC is used by TORM to measure progress against our longer-term value creation goals outlined to investors. Adjusted RoIC is calculated as follows: ¹⁾ Average invested capital is calculated as the average of the opening and closing balance of invested capital. ²⁾ Average impairment is calculated as the average of the opening and closing balances of impairment charges on vessels and goodwill in the balance sheet. <table> <tbody> <tr><td>USDm</td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>EBIT less Tax</td><td>205.1</td><td>1.2</td><td>38.8</td></tr> <tr><td>Impairment reversal</td><td>-120.0</td><td>-</td><td>-</td></tr> <tr><td>EBIT less tax and impairment</td><td>85.1</td><td>1.2</td><td>38.8</td></tr> <tr><td>Average invested capital¹⁾</td><td>1,627.7</td><td>1,437.7</td><td>1,396.9</td></tr> <tr><td>Average impairment ²⁾</td><td>98.2</td><td>185.0</td><td>185.0</td></tr> <tr><td>Average invested capital less average impairment</td><td>1,725.9</td><td>1,622.7</td><td>1,581.9</td></tr> <tr><td>Adjusted RoIC</td><td>4.9%</td><td>0.1%</td><td>2.4%</td></tr> </tbody> </table>

Question: In which year would the Average invested capital less average impairment be the largest if the amount in 2017 was $1,781.9 million instead?
Answer: 2017

Question: What would the change in the Average invested capital less average impairment in 2019 from 2018 be if the amount in 2019 was $1,700.0 million instead?
Answer: 77.3

Question: What would the percentage change in the Average invested capital less average impairment in 2019 from 2018 be if the amount in 2019 was $1,700.0 million instead?
Answer: 4.76