aveni-ai/aveni-bench-tat-hqa huggingface dataset:
Note 7 – Equipment, Leasehold Improvements and Software Equipment, leasehold improvements and software as of December 27, 2019 and December 28, 2018 consisted of the following: Construction-in-process at December 27, 2019 related primarily to the implementation of the Company’s Enterprise Resource Planning (“ERP”) system and at December 28, 2018 related primarily to the implementation of the Company’s ERP system and the buildout of the Company’s headquarters in Ridgefield, CT. The buildout of the Company’s headquarters was completed during fiscal 2019. The rollout of its ERP system will continue through fiscal 2020. The net book value of equipment financed under finance leases at December 27, 2019 and December 28, 2018 was $3,905 and $388, respectively. No interest expense was capitalized during the fiscal years ended December 27, 2019, December 28, 2018 and December 29, 2017. <table> <tbody> <tr><td></td><td>Useful Lives</td><td>December 27, 2019</td><td>December 28, 2018</td></tr> <tr><td>Land</td><td>Indefinite</td><td>$1,170</td><td>$1,170</td></tr> <tr><td>Buildings</td><td>20 years</td><td>1,360</td><td>1,292</td></tr> <tr><td>Machinery and equipment</td><td>5-10 years</td><td>21,718</td><td>17,837</td></tr> <tr><td>Computers, data processing and other equipment</td><td>3-7 years</td><td>12,686</td><td>11,244</td></tr> <tr><td>Software</td><td>3-7 years</td><td>29,305</td><td>22,779</td></tr> <tr><td>Leasehold improvements</td><td>1-40 years</td><td>70,903</td><td>60,565</td></tr> <tr><td>Furniture and fixtures</td><td>7 years</td><td>3,309</td><td>3,268</td></tr> <tr><td>Vehicles</td><td>5-7 years</td><td>6,410</td><td>2,769</td></tr> <tr><td>Other</td><td>7 years</td><td>95</td><td>95</td></tr> <tr><td>Construction-in-process</td><td></td><td>9,200</td><td>15,757</td></tr> <tr><td></td><td></td><td>156,156</td><td>136,776</td></tr> <tr><td>Less: accumulated depreciation and amortization</td><td></td><td>(63,310)</td><td>(51,500)</td></tr> <tr><td>Equipment, leasehold improvements and software, net</td><td></td><td>$92,846</td><td>$85,276</td></tr> </tbody> </table>

Question: What would be the difference in useful lives between buildings and that of Furniture and fixtures if the useful lives of buildings increases by 5 years?
Answer: 18

Question: What would be the average value of vehicles for 2018 and 2019 if the value in 2019 decreases by $1,000?
Answer: 4089.5

Question: What would be the average value of buildings for 2018 and 2019 if the value in 2019 decreases by $100?
Answer: 1276
8 EXPENSES BY NATURE Note: (a) Transaction costs primarily consist of bank handling fees, channel and distribution costs. (b) During the year ended 31 December 2019, the Group incurred expenses for the purpose of research and development of approximately RMB30,387 million (2018: RMB22,936 million), which comprised employee benefits expenses of approximately RMB24,478 million (2018: RMB19,088 million). During the year ended 31 December 2019, employee benefits expenses included the share-based compensation expenses of approximately RMB10,500 million (2018: RMB7,900 million). No significant development expenses had been capitalised for the years ended 31 December 2019 and 2018. (c) Included the amortisation charges of intangible assets mainly in respect of media contents. During the year ended 31 December 2019, amortisation of intangible assets included the amortisation of intangible assets resulting from business combinations of approximately RMB1,051 million (2018: RMB524 million). <table> <tbody> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td>RMB’Million</td><td>RMB’Million</td></tr> <tr><td>Transaction costs (Note (a))</td><td>85,702</td><td>69,976</td></tr> <tr><td>Employee benefits expenses (Note (b) and Note 13)</td><td>53,123</td><td>42,153</td></tr> <tr><td>Content costs (excluding amortisation of intangible assets)</td><td>48,321</td><td>39,061</td></tr> <tr><td>Amortisation of intangible assets (Note (c) and Note 20)</td><td>28,954</td><td>25,616</td></tr> <tr><td>Bandwidth and server custody fees (excluding depreciation of right-of-use assets)</td><td>16,284</td><td>15,818</td></tr> <tr><td>Depreciation of property, plant and equipment, investment properties and right-of-use assets (Note 16 and Note 18)</td><td>15,623</td><td>8,423</td></tr> <tr><td>Promotion and advertising expenses</td><td>16,405</td><td>19,806</td></tr> <tr><td>Travelling and entertainment expenses</td><td>1,773</td><td>1,450</td></tr> <tr><td>Auditor’s remuneration</td><td></td><td></td></tr> <tr><td>– Audit and audit-related services</td><td>105</td><td>110</td></tr> <tr><td>– Non-audit services</td><td>43</td><td>26</td></tr> </tbody> </table>

Question: How much is the change in transaction costs from 2018 to 2019 if 2019 transaction costs was 90,000?
Answer: 20024

Question: How much is the change in Employee benefits expenses from 2018 to 2019 if 2019 Employee benefits expenses was 60,000?
Answer: 17847

Question: How much is the change in Promotion and advertising expenses from 2018 to 2019 if 2019 Promotion and advertising expenses was 15,000?
Answer: -4806
Management Discussion and Analysis Capital Management and Dividend Policy Notes: (1) Net debt is defined as gross debt less cash and bank balances adjusted for related hedging balances. (2) Net debt gearing ratio is defined as the ratio of net debt to net capitalisation. Net capitalisation is the aggregate of net debt, shareholders’ funds and non-controlling interests. (3) Interest cover refers to the ratio of EBITDA and share of associates’ pre-tax profits to net interest expense. As at 31 March 2019, the Group’s net debt was S$9.9 billion, stable from a year ago. As at 31 March 2019, the Group’s net debt was S$9.9 billion, stable from a year ago. The Group has one of the strongest credit ratings among telecommunication companies in the Asia Pacific region. Singtel is currently rated A1 by Moody’s and A+ by S&P Global Ratings. The Group continues to maintain a healthy capital structure. The Group has one of the strongest credit ratings among telecommunication companies in the Asia Pacific region. Singtel is currently rated A1 by Moody’s and A+ by S&P Global Ratings. The Group continues to maintain a healthy capital structure. For the financial year ended 31 March 2019, the total ordinary dividend payout, including the proposed final dividend, was 17.5 cents per share or 101% of the Group’s underlying net profit and 88% of the Group’s free cash flow (after interest and tax payments). For the financial year ended 31 March 2019, the total ordinary dividend payout, including the proposed final dividend, was 17.5 cents per share or 101% of the Group’s underlying net profit and 88% of the Group’s free cash flow (after interest and tax payments). Singtel is committed to delivering dividends that increase over time with growth in underlying earnings, while maintaining an optimal capital structure and investment grade credit ratings. Barring unforeseen circumstances, it expects to maintain its ordinary dividends at 17.5 cents per share for the next financial year ending 31 March 2020. <table> <tbody> <tr><td></td><td>Financial Year ended 31 March</td><td></td></tr> <tr><td>Group</td><td>2019</td><td>2018</td></tr> <tr><td>Gross debt (S$ million)</td><td>10,396</td><td>10,402</td></tr> <tr><td>Net debt (1) (S$ million)</td><td>9,883</td><td>9,877</td></tr> <tr><td>Net debt gearing ratio (2) (%)</td><td>24.9</td><td>24.9</td></tr> <tr><td>Net debt to EBITDA and share of associates’ pre-tax proﬁts (number of times)</td><td>1.6</td><td>1.3</td></tr> <tr><td>Interest cover (3) (number of times)</td><td>16.2</td><td>20.1</td></tr> </tbody> </table>

Question: Which year did Singtel have a higher interest cover, if the interest cover in 2019 was 30.0?
Answer: 2019

Question: What is the average gross debt across the 2 years, if the gross debt in 2019 was S$8,000 million?
Answer: 9201

Question: How many factors need to be considered when calculating net capitalisation, if non-controlling interests is zero?
Answer: 2
CREDIT RISK We are exposed to credit risk from operating activities and certain financing activities, the maximum exposure of which is represented by the carrying amounts reported in the statements of financial position. We are exposed to credit risk if counterparties to our trade receivables and derivative instruments are unable to meet their obligations. The concentration of credit risk from our customers is minimized because we have a large and diverse customer base. There was minimal credit risk relating to derivative instruments at December 31, 2019 and 2018. We deal with institutions that have investment-grade credit ratings, and as such we expect that they will be able to meet their obligations. We regularly monitor our credit risk and credit exposure. The following table provides the change in allowance for doubtful accounts for trade receivables. <table> <tbody> <tr><td></td><td>NOTE</td><td>2019</td><td>2018</td></tr> <tr><td>Balance, January 1</td><td></td><td>(51)</td><td>(54)</td></tr> <tr><td>Adoption of IFRS 9</td><td></td><td>–</td><td>(4)</td></tr> <tr><td>Additions</td><td></td><td>(114)</td><td>(84)</td></tr> <tr><td>Usage</td><td></td><td>103</td><td>91</td></tr> <tr><td>Balance, December 31</td><td>10</td><td>(62)</td><td>(51)</td></tr> </tbody> </table>

Question: Which year would the amount for Usage larger be if the amount for 2019 was 83?
Answer: 2018

Question: What would the change in the amount for Usage in 2019 be if the amount in 2019 is 101?
Answer: 10

Question: What would the average amount of Usage in 2018 and 2019 be if the amount in 2019 is 101?
Answer: 96
Systems revenue of $8,034 million decreased 2.0 percent year to year as reported (2 percent adjusted for currency) driven by strong IBM Z performance in 2017 and continued price pressures impacting Storage Systems in a competitive environment. Both hardware platforms were down year to year for the full year, as reported and adjusted for currency. This performance was partially offset by strong growth in Power Systems (which grew as reported and adjusted for currency in 2018) with strong performance in POWER9-based systems and Linux throughout the year. Within Systems, cloud revenue of $3.1 billion decreased 10 percent as reported and adjusted for currency compared to the prior year reflecting IBM Z product cycle dynamics. <table> <tbody> <tr><td>($ in millions)</td><td></td><td></td><td></td><td></td></tr> <tr><td>For the year ended December 31:</td><td>2018</td><td></td><td>Yr.-to-Yr. Percent Change</td><td>Yr.-to-Yr. Percent Change Adjusted for Currency</td></tr> <tr><td>Systems external revenue</td><td>$8,034</td><td>$8,194</td><td>(2.0)%</td><td>(2.3)%</td></tr> <tr><td>Systems Hardware</td><td>$6,363</td><td>$6,494</td><td>(2.0)%</td><td>(2.3)%</td></tr> <tr><td>IBM Z</td><td></td><td></td><td>(5.4)</td><td>(5.6)</td></tr> <tr><td>Power Systems</td><td></td><td></td><td>8.8</td><td>8.7</td></tr> <tr><td>Storage Systems</td><td></td><td></td><td>(5.5)</td><td>(5.9)</td></tr> <tr><td>Operating Systems Software</td><td>1,671</td><td>1,701</td><td>(1.7)</td><td>(2.4)</td></tr> </tbody> </table>

Question: What would be the increase/ (decrease) in system external revenue from 2017, if the value in 2018 is $8,456
Answer: 262

Question: What would be the increase/ (decrease) in Systems Hardware from 2017, if the value in 2018 is $ 5,311
Answer: -1183

Question: What would be the increase/ (decrease) in Operating Systems Software from 2017, if the value in 2018 is 1,838
Answer: 137
Review of operations The Group’s operating performance for the fiscal year compared to last year is as follows: 1. The Directors believe the information additional to IFRS measures included in the report is relevant and useful in measuring the financial performance of the Group. These include: EBITDA, NPATA and EPSa. These measures have been defined in the Chairperson and Chief Executive Officer’s Joint Report on page 2. In 2019 the business continued to deliver strong results after the record 2018 year. Revenues and EBITDA were in line with guidance. Further details on the Group’s results are outlined in the Chairperson and Chief Executive Officer’s Joint Report on page 2. On 1 June 2019, Hansen acquired the Sigma Systems business (Sigma) and one month of these results are included in the FY19 result. Also included in the results are the transaction and other restructuring costs related to the acquisition, which we have identified as separately disclosed items in our results. This acquisition has also resulted in the re-balancing of the Group’s market portfolio which, post the acquisition of Enoro in FY18, was initially weighted towards the Utilities sector. With Sigma’s revenues concentrated in the Communications sector, the Group’s revenue portfolio is now re-balanced to ensure greater diversification across multiple industries, regions and clients. The Group has generated operating cash flows of $39.7 million, which has been used to retire external debt and fund dividends of $12.6 million during the financial year. With the introduction of a higher level of debt in June 2019 to fund the Sigma acquisition, the Group has, for the first time, used the strength of the Group’s balance sheet to fund 100% of an acquisition. With the Group’s strong cash generation, Hansen is well placed to service and retire the debt over the coming years. <table> <tbody> <tr><td></td><td>2019</td><td>2018</td><td></td></tr> <tr><td></td><td>A$ Million</td><td>A$ Million</td><td>Variance %</td></tr> <tr><td>Operating revenue</td><td>231.3</td><td>230.8</td><td>0.2%</td></tr> <tr><td>EBITDA1</td><td>53.0</td><td>59.3</td><td>(10.6%)</td></tr> <tr><td>NPAT</td><td>21.5</td><td>28.9</td><td>(25.6%)</td></tr> <tr><td>NPATA1</td><td>31.2</td><td>38.0</td><td>(17.9%)</td></tr> <tr><td>Basic earnings per share (EPS) (cents)</td><td>10.9</td><td>14.8</td><td>(26.4%)</td></tr> <tr><td>Basic EPSa1 (cents)</td><td>15.8</td><td>19.4</td><td>(18.6%)</td></tr> </tbody> </table>

Question: What would be the average difference between EBITDA and NPAT for both FYs if NPAT for FY19 increase by 20%?
Answer: 28.8

Question: What would be the average basic EPSa if basic EPSa for FY18 is 19.8 cents?
Answer: 17.8

Question: What would be the average difference between basic EPS and basic EPSa for both FYs, if basic EPSa for FY19 is 17.2 cents?
Answer: 5.45
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) Investment in associates and joint venture consist of the following: The additions of $158 relate to the investment in Gastrade (December 31, 2018: $136). On February 9, 2017, GasLog acquired a 20% shareholding in Gastrade, a private limited company licensed to develop an independent natural gas system offshore Alexandroupolis in Northern Greece utilizing an FSRU along with other fixed infrastructure. GasLog, as well as being a shareholder, will provide operations and maintenance (‘‘O&M’’) services for the FSRU through an O&M agreement which was signed on February 23, 2018. <table> <tbody> <tr><td></td><td>Associates</td><td></td></tr> <tr><td></td><td>2018</td><td>2019</td></tr> <tr><td>As of January 1,</td><td>20,800</td><td>20,713</td></tr> <tr><td>Additions</td><td>136</td><td>158</td></tr> <tr><td>Share of profit of associates</td><td>1,800</td><td>1,627</td></tr> <tr><td>Dividend declared</td><td>(2,023)</td><td>(878)</td></tr> <tr><td>As of December 31,</td><td>20,713</td><td>21,620</td></tr> </tbody> </table>

Question: In which year would the dividend declared be higher  if the dividend declared in 2019 is (2,970) thousand?
Answer: 2019

Question: What would be the change in additions from 2018 to 2019 if the additions in 2019 is 200 thousand?
Answer: 64

Question: What would be the percentage change in share of profit of associates from 2018 to 2019 if the share of profit of associates was 1,930 thousand in 2019?
Answer: 7.22
Net Sales Market Application The following table sets forth, for the periods indicated, the amount of net sales and their relative percentages of total net sales by market application (dollars in thousands): During fiscal 2019, net sales decreased by $471.9 million, or 25%, compared to fiscal 2018, with decreases in the microelectronics and materials processing markets, partially offset by increases in the OEM components and instrumentation market. Ondax, which we acquired on October 5, 2018, contributed $6.4 million in incremental net sales to the materials processing market in the ILS segment in fiscal 2019. In fiscal 2019, we continued to experience weaker demand in the microelectronics and materials processing markets. Entering fiscal 2020, we have started seeing indications which could lead to increased future demand in the microelectronics flat panel display market, but this is balanced by possible continuing headwinds in the global materials processing industry. <table> <tbody> <tr><td></td><td>Fiscal 2019</td><td></td><td>Fiscal 2018</td><td></td></tr> <tr><td></td><td>Amount</td><td>Percentage of total net sales</td><td>Amount</td><td>Percentage of total net sales</td></tr> <tr><td>Microelectronics</td><td>$632,176</td><td>44.2%</td><td>$1,036,354</td><td>54.5%</td></tr> <tr><td>Materials processing</td><td>404,878</td><td>28.3%</td><td>520,904</td><td>27.4%</td></tr> <tr><td>OEM components and instrumentation</td><td>266,788</td><td>18.6%</td><td>220,823</td><td>11.6%</td></tr> <tr><td>Scientific and government programs</td><td>126,798</td><td>8.9%</td><td>124,492</td><td>6.5%</td></tr> <tr><td>Total</td><td>$1,430,640</td><td>100.0%</td><td>$1,902,573</td><td>100.0%</td></tr> </tbody> </table>

Question: In which year would Materials processing be a larger percentage of total net sales if the amount in 2019 was 27.3% instead?
Answer: 2018

Question: What would the change in the amount of OEM components and instrumentation in 2019 from 2018 be if the amount in 2019 was $267,000 thousand instead?
Answer: 46177

Question: What would the percentage change in the amount of OEM components and instrumentation in 2019 from 2018 be if the amount in 2019 was $267,000 thousand instead?
Answer: 20.91
Amounts in the financial statements Group income statement The expense or income arising from all group retirement benefit arrangements recognised in the group income statement is shown below. a Relates to the removal of future indexation obligations following changes to the benefits provided under certain pension plans operating outside the UK in 2017/18. b All employees impacted by the closure of the BTPS receive transition payments into their BTRSS pot for a period linked to the employee’s age. There was no past service cost or credit on closure due to the assumed past service benefit link as an active member being the same as that assumed for a deferred member. c In October, a High Court judgment involving the Lloyds Banking Group’s defined benefit pension schemes was handed down, resulting in the group needing to recognise additional liability to equalise benefits between men and women due to GMPs, in common with most UK defined benefit schemes. <table> <tbody> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Year ended 31 March</td><td>£m</td><td>£m</td><td>£m</td></tr> <tr><td>Recognised in the income statement before specific items</td><td></td><td></td><td></td></tr> <tr><td>Service cost (including administration expenses &amp; PPF levy:</td><td></td><td></td><td></td></tr> <tr><td>defined benefit plans</td><td>135</td><td>376</td><td>281</td></tr> <tr><td>defined contribution plans</td><td>476</td><td>265</td><td>240</td></tr> <tr><td>Past service credit a</td><td>–</td><td>(17)</td><td>–</td></tr> <tr><td>Subtotal</td><td>611</td><td>624</td><td>521</td></tr> <tr><td>Recognised in the income statement as specific items (note 10)</td><td></td><td></td><td></td></tr> <tr><td>Costs to close BT Pension Scheme and provide transition paymentsb for affected employees</td><td>23</td><td>–</td><td>–</td></tr> <tr><td>Cost to equalise benefits between men and women due to guaranteed minimum pension (GMP) c</td><td>26</td><td>–</td><td>–</td></tr> <tr><td>Net interest expense on pensions deficit included in specific items</td><td>139</td><td>218</td><td>209</td></tr> <tr><td>Subtotal</td><td>188</td><td>218</td><td>209</td></tr> <tr><td>Total recognised in the income statement</td><td>799</td><td>842</td><td>730</td></tr> </tbody> </table>

Question: If the defined benefit plans in 2019 increased to 584 million what is the revised change in defined benefit plans from 2019 to 2018?
Answer: 208

Question: If the defined contribution plans in 2019 increased to 611 million what is the revised change in defined contribution plans from 2019 to 2018?
Answer: 346

Question: If the Total recognised in the income statement in 2019 increased to 970 million what is the revised change in Total recognised in the income statement from 2019 to 2018?
Answer: 128
Free Cash Flow. We define free cash flow ("FCF"), a non-GAAP financial measure, as cash flow provided by operations less capital expenditures. FCF was$ 24.7 million for fiscal 2019 compared to $4.0 million for fiscal 2018, an increase of $20.7 million. Non-GAAP financial measures, including FCF, are used for internal management assessments because such measures provide additional insight to investors into ongoing financial performance. In particular, we provide FCF because we believe it offers insight into the metrics that are driving management decisions. We view FCF as an important financial metric as it demonstrates our ability to generate cash and can allow us to pursue opportunities that enhance shareholder value. FCF is a non-GAAP financial measure that should be considered in addition to, not as a substitute for, measures of our financial performance prepared in accordance with GAAP. A reconciliation of FCF to our financial statements that were prepared using GAAP follows (in millions): <table> <tbody> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Cash flows provided by operating activities</td><td>$115.3</td><td>$66.8</td></tr> <tr><td>Payments for property, plant and equipment</td><td>(90.6)</td><td>(62.8)</td></tr> <tr><td>Free cash flow</td><td>24.7</td><td>4.0</td></tr> </tbody> </table>

Question: How many years did cash flows provided by operating activities exceed $100 million if Cash flows provided by operating activities in 2018 was $150 million instead?
Answer: 2

Question: What would be the change in Payments for property, plant and equipment between 2018 and 2019 if Payments for property, plant and equipment in 2019 was -$60 million instead?
Answer: 2.8

Question: What would be the percentage change in the free cash flow between 2018 and 2019 if the free cash flow in 2019 was $10 million instead?
Answer: 150