aveni-ai/aveni-bench-tat-hqa huggingface dataset:
Fair values of financial assets and financial liabilities Fair values of financial assets and liabilities at 31st December 2019 are not materially different from book values due to their size or the fact that they were at short-term rates of interest. Fair values have been assessed as follows: • Derivatives Forward exchange contracts are marked to market by discounting the future contracted cash flows using readily available market data • Interest-bearing loans and borrowings Fair value is calculated based on discounted expected future principal and interest cash flows. • Lease liabilities The fair value is estimated as the present value of future cash flows, discounted at the incremental borrowing rate for the related geographical location unless the rate implicit in the lease is readily determinable. • Trade and other receivables/payables For receivables/payables with a remaining life of less than one year, the notional amount is deemed to reflect the fair value. The following table compares amounts and fair values of the Group’s financial assets and liabilities: There are no other assets or liabilities measured at fair value on a recurring or non-recurring basis for which fair value is disclosed. Derivative financial instruments are measured at fair value. Fair value of derivative financial instruments are calculated based on discounted cash flow analysis using appropriate market information for the duration of the instruments. <table> <tbody> <tr><td></td><td>2019 Fair value</td><td>2019 Carrying value</td><td>2018 Carrying value</td><td>2018 Fair value</td></tr> <tr><td></td><td>£m</td><td>£m</td><td>£m</td><td>£m</td></tr> <tr><td>Financial assets:</td><td></td><td></td><td></td><td></td></tr> <tr><td>Cash and cash equivalents</td><td>168.5</td><td>168.5</td><td>187.1</td><td>187.1</td></tr> <tr><td>Trade, other receivables and contract assets</td><td>263.4</td><td>263.4</td><td>264.9</td><td>264.9</td></tr> <tr><td>Total financial assets</td><td>431.9</td><td>431.9</td><td>452.0</td><td>452.0</td></tr> </tbody> </table>

Question: In which year would the carrying value for trade, other receivables and contract assets be larger if the amount in 2019 was 265.4 million instead?
Answer: 2019

Question: What would the change in the carrying value in total financial assets from 2018 to 2019 be if the amount in 2019 was 430.0 million instead?
Answer: -22

Question: What would the percentage change in the carrying value in total financial assets from 2018 to 2019 be if the amount in 2019 was 430.0 million instead?
Answer: -4.87
Summarized financial information concerning our segments is shown in the tables below (in millions): (1) Revenues for Corporate and Other represent deferred revenue purchase accounting adjustments recorded in accordance with GAAP. (2) Operating expenses for Corporate and Other includes equity-based compensation, including certain related payroll taxes, of $51.7 million, $51.4 million and $19.2 million for the years ended December 31, 2019, 2018 and 2017, respectively. (4) Depreciation and amortization for Corporate and Other primarily represents net incremental depreciation and amortization adjustments associated with the application of purchase accounting recorded in accordance with GAAP. (5) Transition and integration costs primarily consists of costs associated with executive transition, transition-related costs as we transferred certain corporate functions from FNF and acquisitions. (6) Receivables from related parties are included in Corporate and Other. <table> <tbody> <tr><td></td><td></td><td></td><td>Year ended December 31, 2018</td><td></td><td></td></tr> <tr><td></td><td>Software Solutions</td><td>Data and Analytics</td><td>Corporate and Other</td><td></td><td>Total</td></tr> <tr><td>Revenues</td><td>$962.0</td><td>$154.5</td><td>$(2.5)</td><td>(1)</td><td>$1,114.0</td></tr> <tr><td>Expenses:</td><td></td><td></td><td></td><td></td><td></td></tr> <tr><td>Operating expenses</td><td>394.8</td><td>115.0</td><td>115.6</td><td>(2)</td><td>625.4</td></tr> <tr><td>Transition and integration costs</td><td>—</td><td>—</td><td>6.6</td><td>(5)</td><td>6.6</td></tr> <tr><td>EBITDA</td><td>567.2</td><td>39.5</td><td>(124.7)</td><td></td><td>482.0</td></tr> <tr><td>Depreciation and amortization</td><td>112.9</td><td>14.1</td><td>90.0</td><td>(4)</td><td>217.0</td></tr> <tr><td>Operating income (loss)</td><td>454.3</td><td>25.4</td><td>(214.7)</td><td></td><td>265.0</td></tr> <tr><td>Interest expense, net</td><td></td><td></td><td></td><td></td><td>(51.7)</td></tr> <tr><td>Other expense, net</td><td></td><td></td><td></td><td></td><td>(7.1)</td></tr> <tr><td>Earnings before income taxes</td><td></td><td></td><td></td><td></td><td>206.2</td></tr> <tr><td>Income tax expense</td><td></td><td></td><td></td><td></td><td>37.7</td></tr> <tr><td>Net earnings</td><td></td><td></td><td></td><td></td><td>$168.5</td></tr> <tr><td>Balance sheet data:</td><td></td><td></td><td></td><td></td><td></td></tr> <tr><td>Total assets</td><td>$3,227.8</td><td>$310.2</td><td>$115.4</td><td>(6)</td><td>$3,653.4</td></tr> <tr><td>Goodwill</td><td>$2,157.6</td><td>$172.1</td><td>$—</td><td></td><td>$2,329.7</td></tr> </tbody> </table>

Question: What would be the difference in the EBITDA between Software Solutions and Data and Analytics if EBITDA for Data and Analytics were $500 million instead?
Answer: 67.2

Question: What would be the difference between Total Assets and Total Goodwill if Total Goodwill was $3,000 million instead?
Answer: 653.4

Question: What would be the difference in Depreciation and amortization between Software Solutions and Corporate and Other if the amount for Corporate and Other was $100 million instead?
Answer: 12.9
NOTE 3 – STAFF COSTS Employee information The majority of the staff on vessels are not employed by TORM. Staff costs included in operating expenses relate to the 108 seafarers (2018: 112, 2017: 131). The average number of employees is calculated as a full-time equivalent (FTE). The Executive Director is, in the event of termination by the Company, entitled to a severance payment of up to 12 months' salary. <table> <tbody> <tr><td>USDm</td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Total staff costs</td><td></td><td></td><td></td></tr> <tr><td>Staff costs included in operating expenses</td><td>8.1</td><td>9.3</td><td>9.2</td></tr> <tr><td>Staff costs included in administrative expenses</td><td>37.7</td><td>36.9</td><td>34.6</td></tr> <tr><td>Total</td><td>45.8</td><td>46.2</td><td>43.8</td></tr> <tr><td>Staff costs comprise the following</td><td></td><td></td><td></td></tr> <tr><td>Wages and salaries</td><td>37.2</td><td>38.1</td><td>36.4</td></tr> <tr><td>Share-based compensation</td><td>1.9</td><td>2.1</td><td>1.9</td></tr> <tr><td>Pension costs</td><td>3.5</td><td>3.3</td><td>3.1</td></tr> <tr><td>Other social security costs</td><td>0.9</td><td>0.6</td><td>0.3</td></tr> <tr><td>Other staff costs</td><td>2.3</td><td>2.1</td><td>2.1</td></tr> <tr><td>Total</td><td>45.8</td><td>46.2</td><td>43.8</td></tr> <tr><td>Average number of permanent employees</td><td></td><td></td><td></td></tr> <tr><td>Seafarers</td><td>107.6</td><td>111.7</td><td>130.6</td></tr> <tr><td>Land-based</td><td>313.5</td><td>302.2</td><td>286.6</td></tr> <tr><td>Total</td><td>421.1</td><td>413.9</td><td>417.2</td></tr> </tbody> </table>

Question: In which year would the pension costs be the largest if the amount in 2018 was $3.6 million instead?
Answer: 2018

Question: What would the change in the total average number of permanent employees from 2018 to 2019 be if the amount in 2019 was 420.0 instead?
Answer: 6.1

Question: What would the percentage change in the total average number of permanent employees from 2018 to 2019 be if the amount in 2019 was 420.0 instead?
Answer: 1.47
Accumulated other comprehensive income (loss) Components and activities of AOCI, net of tax, were as follows: During fiscal 2018, a net foreign currency translation loss of $8 million related to foreign entities sold in the divestiture of our WSS and PKI solutions was reclassified to Gain on divestiture, and a net gain of $3 million related to liquidated foreign entities was reclassified to Other income (expense), net. A realized gain of $7 million on securities sold in connection with the divestiture of our WSS and PKI solutions was reclassified to Gain on divestiture. The tax effect of $3 million was reclassified to Income tax expense (benefit). <table> <tbody> <tr><td>(In millions)</td><td>Foreign Currency Translation Adjustments</td><td>Unrealized Gain (Loss) On Available- For-Sale Securities</td><td>Equity Method Investee</td><td>Total AOCI</td></tr> <tr><td>Balance as of March 31, 2017</td><td>$7</td><td>$5</td><td>$—</td><td>$12</td></tr> <tr><td>Other comprehensive loss before reclassifications</td><td>(4)</td><td>(5)</td><td>—</td><td>(9)</td></tr> <tr><td>Reclassification to net income (loss)</td><td>5</td><td>(4)</td><td>—</td><td>1</td></tr> <tr><td>Balance as of March 30, 2018</td><td>8</td><td>(4)</td><td>—</td><td>4</td></tr> <tr><td>Other comprehensive income (loss) before reclassifications</td><td>(13)</td><td>3</td><td>(1)</td><td>(11)</td></tr> <tr><td>Balance as of March 29, 2019</td><td>$(5)</td><td>$(1)</td><td>$(1)</td><td>$(7)</td></tr> </tbody> </table>

Question: As of March 31, 2017, what would be the difference between the value of foreign currency translation adjustments and the unrealized gain on available-for-sale securities if the value of the former increased by $3 million?
Answer: 5

Question: If balance as of end of fiscal year 2019 was $(10) million for Total AOCI instead, What would be the average balance as of the end of fiscal years 2017, 2018 and 2019 for Total AOCI?
Answer: 2

Question: If  Balance as of March 29, 2019 for total AOCI was $(13) million, What would be the Other comprehensive income (loss) before reclassifications expressed as a percentage of  Balance as of March 29, 2019 for total AOCI?
Answer: 84.62
GasLog Ltd. and its Subsidiaries Notes to the consolidated financial statements (Continued) For the years ended December 31, 2017, 2018 and 2019 (All amounts expressed in thousands of U.S. Dollars, except share and per share data) 18. Revenues from Contracts with Customers The Group has recognized the following amounts relating to revenues: Revenues from The Cool Pool Limited relate only to the pool revenues received from GasLog’s vessels operating in the Cool Pool and do not include the Net pool allocation to GasLog of ($4,264) for the year ended December 31, 2019 ($17,818 for the year ended December 31, 2018 and $7,254 for the year ended December 31, 2017), which is recorded as a separate line item in the Profit or Loss Statement. Following the exit from the Cool Pool, management allocates revenues from time charters to two categories: (a) variable rate charters and (b) fixed rate charters. The variable rate charter category contains vessels operating in the LNG carrier spot and short-term market or those which have a variable rate of hire across the charter period. <table> <tbody> <tr><td></td><td></td><td>For the year ended December 31,</td><td></td></tr> <tr><td></td><td>2017</td><td>2018</td><td>2019</td></tr> <tr><td>Revenues from fixed rate time charters</td><td>485,961</td><td>515,324</td><td>558,266</td></tr> <tr><td>Revenues from variable rate time charters</td><td>—</td><td>—</td><td>64,334</td></tr> <tr><td>Revenues from The Cool Pool Limited (GasLog vessels)</td><td>38,046</td><td>102,253</td><td>45,253</td></tr> <tr><td>Revenues from vessel management services</td><td>1,222</td><td>767</td><td>784</td></tr> <tr><td>Total</td><td>525,229</td><td>618,344</td><td>668,637</td></tr> </tbody> </table>

Question: In which year would the revenues from fixed rate time charters be the highest if the revenue in 2017 was 578,320 thousand?
Answer: 2017

Question: What would be the change in revenues from The Cool Pool Limited  from 2017 to 2018 if the revenue in 2017 was 90,652 thousand?
Answer: 11601

Question: What would be the percentage change in total revenue from 2018 to 2019 if the revenue was 624,741 thousand in 2019?
Answer: 1.03
Performance-Based Restricted Stock Units Performance-based restricted stock units are eligible to vest at the end of each fiscal year in a three-year performance period based on the Company’s annual growth rate in net sales and non-GAAP diluted earnings per share (subject to certain adjustments) over a multiple of four times the related results for the fourth quarter of 2018 relative to the growth rates for a peer group of companies for the same metrics and periods. For the performance-based restricted stock units granted in 2019, 60% of each performance-based award is subject to the net sales metric for the performance period and 40% is subject to the non-GAAP diluted earnings per share metric for the performance period. The maximum percentage for a particular metric is2 50% of the target number of units subject to the award related to that metric, however, vesting of the performance stock units is capped at 30% and 100%, respectively, of the target number of units subject to the award in years one and two, respectively, of the three-year performance period. As of December 31, 2019, the Company believes that it is probable that the Company will achieve performance metrics specified in the award agreement based on its expected revenue and non-GAAP diluted EPS results over the performance period and calculated growth rates relative to its peers’ expected results based on data available, as defined in the award agreement. A summary of the Company’s performance-based restricted stock unit activity is as follows: (1) Number of shares granted is based on the maximum percentage achievable in the performance-based restricted stock unit award. <table> <tbody> <tr><td></td><td>Number of Shares</td><td>Weighted-Average Grant-Date</td></tr> <tr><td></td><td>(in thousands)</td><td>Fair Value per Share</td></tr> <tr><td>Outstanding at December 31, 2018</td><td>—</td><td>$—</td></tr> <tr><td>Granted(1)</td><td>445</td><td>22.21</td></tr> <tr><td>Outstanding at December 31, 2019</td><td>445</td><td>22.21</td></tr> </tbody> </table>

Question: If outstanding in 2018 was 300 thousands, what would be the change from 2018 to 2019?
Answer: 145

Question: If granted was 250 thousands, what percentage of outstanding in 2019 was granted shares if the outstanding in 2019 still remains the same?
Answer: 56.18

Question: If outstanding shares in 2019 was 150 thousands, in which year would it be less than 200 thousands?
Answer: 2018, 2019
FAIR VALUE Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Certain fair value estimates are affected by assumptions we make about the amount and timing of future cash flows and discount rates, all of which reflect varying degrees of risk. Income taxes and other expenses that would be incurred on disposition of financial instruments are not reflected in the fair values. As a result, the fair values are not the net amounts that would be realized if these instruments were settled. The carrying values of our cash and cash equivalents, trade and other receivables, dividends payable, trade payables and accruals, compensation payable, severance and other costs payable, interest payable, notes payable and loans secured by trade receivables approximate fair value as they are short-term. The following table provides the fair value details of financial instruments measured at amortized cost in the statements of financial position. (1) Upon adoption of IFRS 16 on January 1, 2019, fair value disclosures are no longer required for leases <table> <tbody> <tr><td></td><td></td><td></td><td>DECEMBER 31, 2019</td><td></td><td>DECEMBER 31, 2018</td><td></td></tr> <tr><td></td><td>CLASSIFICATION</td><td>FAIR VALUE METHODOLOGY</td><td>CARRYING VALUE</td><td>FAIR VALUE</td><td>CARRYING VALUE</td><td>FAIR VALUE</td></tr> <tr><td>CRTC tangible benefits obligation</td><td>Trade payables and other liabilities and other non-current liabilities</td><td>Present value of estimated future cash flows discounted using observable market interest rates</td><td>29</td><td>29</td><td>61</td><td>61</td></tr> <tr><td>CRTC deferral account obligation</td><td>Trade payables and other liabilities and other non-current liabilities</td><td>Present value of estimated future cash flows discounted using observable market interest rates</td><td>82</td><td>85</td><td>108</td><td>112</td></tr> <tr><td>Debt securities and other debt</td><td>Debt due within one year and long-term debt</td><td>Quoted market price of debt</td><td>18,653</td><td>20,905</td><td>18,188</td><td>19,178</td></tr> <tr><td>Finance leases (1)</td><td>Debt due within one year and long-term debt</td><td>Present value of future cash flows discounted using observable market interest rates</td><td>-</td><td>-</td><td>2,097</td><td>2,304</td></tr> </tbody> </table>

Question: What would the percentage change in carrying values for CRTC deferral account obligation in 2019 be if the carrying value for 2019 is 88?
Answer: -18.52

Question: What would the percentage change in fair values for CRTC tangible benefits obligation in 2019 be if the fair value in 2019 is 31?
Answer: -49.18

Question: What would the sum of carrying values in 2019 be if the value for CRTC tangible benefits obligation is 35 ?
Answer: 18770
21 Share-based payments (a) Performance rights The performance rights plan was established by the Board of Directors to provide long-term incentives to the Group’s Senior Executives based on total shareholder returns (TSR) taking into account the Group’s financial and operational performance. Under the Plan, eligible participants may be granted performance rights on terms and conditions determined by the Board from time to time. Performance rights were granted during the course of FY17, FY18 and FY19. The vesting conditions for grants relate to TSR exceeding the ASX 200 Accumulation Index over the measurement period. Vesting of the rights will be tested on or around the day following the release of each of the annual results for the years ended 30 June 2019, 2020 and 2021 respectively. Performance rights are granted by the Company for nil consideration. The Board has discretion to determine if the value will be provided in shares, cash or a combination of shares and cash. Rights granted under the plan carry no dividend or voting rights. The fair value of the rights at the date of valuation was determined using the Black-Scholes Option Pricing Model to be equal to the volume weighted-average price (VWAP) ending on the day before the grant date, less the dividends expected over the period from the expected grant date to the completion of the measurement period, adjusted for the expected probability of achieving the vesting conditions. <table> <tbody> <tr><td></td><td>30 June 2019</td><td>30 June 2019</td><td>30 June 2018</td><td>30 June 2018</td></tr> <tr><td></td><td>Number of Rights</td><td>Average Fair Value</td><td>Number of Rights</td><td>Average Fair Value</td></tr> <tr><td>Opening balance</td><td>2,948,960</td><td>$1.87</td><td>3,460,195</td><td>$1.26</td></tr> <tr><td>Granted during the year</td><td>828,285</td><td>$3.07</td><td>762,577</td><td>$3.32</td></tr> <tr><td>Vested during the year</td><td>(1,307,885)</td><td>$1.19</td><td>(1,273,812)</td><td>$1.09</td></tr> <tr><td>Forfeited during the year</td><td>-</td><td>$0.00</td><td>-</td><td>$0.00</td></tr> <tr><td>Closing balance</td><td>2,469,360</td><td>$2.64</td><td>2,948,960</td><td>$1.87</td></tr> </tbody> </table>

Question: What would be the average difference between number of rights in opening and closing balance for both years if closing balance for FY18 was 2,500,000?
Answer: 719897.5

Question: Which year had more rights vested if number of rights vested during 2018 was 1,500,000?
Answer: 2018

Question: What would be the percentage change in average fair value at closing balance between 2018 and 2019 if average fair price in 2018 was $1.50?
Answer: 76
2.4 KEY PERFORMANCE INDICATORS AND PERFORMANCE HIGHLIGHTS The following key performance indicators are closely monitored to ensure that business strategies and objectives are closely aligned with shareholder value creation. The key performance indicators are not measurements in accordance with IFRS and should not be considered an alternative to other measures of performance in accordance with IFRS. The Corporation's method of calculating key performance indicators may differ from other companies and, accordingly, these key performance indicators may not be comparable to similar measures presented by other companies. The Corporation measures its performance, with regard to these objectives by monitoring revenue, adjusted EBITDA(1), free cash flow(1) and capital intensity(1) on a constant currency basis(1). (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) Following the announcement of the agreement on February 27, 2019 to sell Cogeco Peer 1, fiscal 2019 financial guidelines were revised. (3) Actual results are presented in constant currency based on fiscal 2018 average foreign exchange rates of 1.2773 USD/CDN. For further details on the Corporation's operating results, please refer to the "Operating and financial results", the "Segmented operating and financial results" and the "Cash flow analysis" sections. <table> <tbody> <tr><td>(in millions of dollars, except percentages)</td><td>Actual Fiscal 2018 (1) $</td><td>Revised projections (2) Fiscal 2019 (constant currency) (3)</td><td>Actual Fiscal 2019 (constant currency) (3) $</td><td>Actual Fiscal 2019 (constant currency) (3) %</td><td>Achievement of the projections Fiscal 2019</td></tr> <tr><td>Financial guidelines</td><td></td><td></td><td></td><td></td><td></td></tr> <tr><td>Revenue</td><td>2,147</td><td>Increase of 6% to 8%</td><td>2,294</td><td>6.8</td><td>Achieved</td></tr> <tr><td>Adjusted EBITDA</td><td>1,007</td><td>Increase of 8% to 10%</td><td>1,092</td><td>8.5</td><td>Achieved</td></tr> <tr><td>Acquisitions of property, plant and equipment</td><td>458</td><td>$450 to $470</td><td>425</td><td>(7.1)</td><td>Surpassed</td></tr> <tr><td>Capital intensity</td><td>21.3%</td><td>20% to 21%</td><td>18.5%</td><td>-</td><td>Surpassed</td></tr> <tr><td>Free cash flow</td><td>302</td><td>Increase of 38% to 45%</td><td>453</td><td>50.0</td><td>Surpassed</td></tr> </tbody> </table>

Question: If revenue in 2019 was 3,000 million, what was the increase / (decrease)?
Answer: 853

Question: If Adjusted EBITDA in 2019 was 1,500 million, what was the average?
Answer: 1253.5

Question: If free cash flow in 2019 was 600 million, what was the increase / (decrease)?
Answer: 298