aveni-ai/aveni-bench-tat-hqa huggingface dataset:
Restricted Stock Awards We present below a summary of changes in unvested units of restricted stock during 2019: The Company recorded equity-based compensation expense related to restricted stock and RSUs (collectively “restricted stock awards”) of $31.8 million, $19.9 million, and $16.2 million in 2019, 2018 and 2017, respectively. The total fair value of restricted stock awards vested in 2019, 2018 and 2017, based on market value at the vesting dates was $18.2 million, $18.1 million, and $18.8 million, respectively. The weighted average grant-date fair value of RSUs granted during fiscal year 2019, 2018 and 2017 was $49.48, $51.72 and $49.01, respectively. As of December 31, 2019, unrecognized compensation cost related to unvested RSU totaled $47.5 million and is expected to be recognized over a weighted average period of approximately 2.5 years. In January 2017, we elected to recognize forfeitures of equity-based payments as they occur. awards”) of $31.8 million, $19.9 million, and $16.2 million in 2019, 2018 and 2017, respectively. The total fair value of restricted stock awards vested in 2019, 2018 and 2017, based on market value at the vesting dates was $18.2 million, $18.1 million, and $18.8 million, respectively. The weighted average grant-date fair value of RSUs granted during fiscal year 2019, 2018 and 2017 was $49.48, $51.72 and $49.01, respectively. As of December 31, 2019, unrecognized compensation cost related to unvested RSU totaled $47.5 million and is expected to be recognized over a weighted average period of approximately 2.5 years. In January 2017, we elected to recognize forfeitures of equity-based payments as they occur. Included in RSU grants for the year ended December 31, 2019 are 282,327 units that have performance-based vesting criteria. The performance criteria are tied to our financial performance. As of December 31, 2019, the associated equity-based compensation expense has been recognized for the portion of the award attributable to the 2019 performance criteria. <table> <tbody> <tr><td></td><td>Number of Units</td><td>Grant Date Fair Value</td></tr> <tr><td>Outstanding at January 1, 2019</td><td>997,173</td><td>$52.22</td></tr> <tr><td>Granted</td><td>945,159</td><td>49.48</td></tr> <tr><td>Vested</td><td>(386,060)</td><td>51.79</td></tr> <tr><td>Forfeited</td><td>(59,579)</td><td>50.56</td></tr> <tr><td>Outstanding at December 31, 2019</td><td>1,496,693</td><td>$50.67</td></tr> </tbody> </table>

Question: What would be the value difference between granted share and vested share if vested share values increased by 10%?
Answer: 7.49

Question: What would be the change in the outstanding number of shares between the beginning and end of the year 2019 if there is additional 100,000 shares at the end of the year?
Answer: 599520

Question: What would be the difference in grant date fair value between the vested stocks and the forfeited stocks if the value of the vested stocks increased by $1.00?
Answer: 2.23
Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the difference between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. At December 31, 2019, the Company had net operating loss carry-forwards of approximately $21.6 million that may be offset against future taxable income indefinitely. No tax benefit has been reported in the 2019 financial statements, since the potential tax benefit is offset by a valuation allowance of the same amount. Net deferred tax assets consist of the following components as of December 31, 2019 and 2018: Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry-forwards for federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry-forwards may be limited as to use in future years. <table> <tbody> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Deferred tax assets (liabilities):</td><td></td><td></td></tr> <tr><td>NOL carryover</td><td>$5,910</td><td>$3,370</td></tr> <tr><td>R&amp;D carryover</td><td>173</td><td>173</td></tr> <tr><td>Other</td><td>236</td><td>239</td></tr> <tr><td>Depreciation</td><td>42</td><td>61</td></tr> <tr><td></td><td>6,361</td><td>3,843</td></tr> <tr><td>Less valuation allowance</td><td>(6,361)</td><td>(3,843)</td></tr> <tr><td>Net deferred tax asset</td><td>$-</td><td>$-</td></tr> </tbody> </table>

Question: What would be the percentage change in the total deferred tax assets from 2018 to 2019 if the amount in 2019 is now 6,000?
Answer: 56.13

Question: What would be the percentage of R&D carryover in the total deferred tax assets in 2019 if the R&D carryover amount is now 200?
Answer: 3.13

Question: What would be the percentage of depreciation in the total deferred tax assets in 2018 if the depreciation amount is now 50?
Answer: 1.3

Question: In which year would the NOL carryover higher if the amount in 2018 is 6,000 instead?
Answer: 2018
8. OTHER NON-CURRENT ASSETS * relates to certain office lease contracts. Optional periods are not included in the calculation. <table> <tbody> <tr><td>All figures in USD ‘000</td><td>2019</td><td>2018</td></tr> <tr><td>Fixture, Furniture and Equipment</td><td>65</td><td>128</td></tr> <tr><td>Right of Use Asset*</td><td>1,412</td><td>-</td></tr> <tr><td>Other</td><td>57</td><td>83</td></tr> <tr><td>Total as of December 31,</td><td>1,534</td><td>211</td></tr> </tbody> </table>

Question: What would be the average other non-current assets as at December 31, 2018 and 2019 if their total is decreased by $5,000?
Answer: 65

Question: What would be the change in Fixture, Furniture and Equipment between 2018 and 2019 if the value in 2019 was 70 thousand instead?
Answer: 58

Question: What would be the value of other non-current assets as at December 31, 2018 as a percentage of the value of other non-current assets in 2019 if the value in 2019 is increased by $500,000?
Answer: 133.87
5. Goodwill and Purchased Intangible Assets (a) Goodwill The following tables present the goodwill allocated to our reportable segments as of July 27, 2019 and July 28, 2018, as well as the changes to goodwill during fiscal 2019 and 2018 (in millions): “Other” in the tables above primarily consists of foreign currency translation as well as immaterial purchase accounting adjustments. <table> <tbody> <tr><td></td><td>Balance at July 28, 2018</td><td>Acquisitions &amp; Divestitures</td><td>Other</td><td>Balance at July 27, 2019</td></tr> <tr><td>Americas</td><td>$19,998</td><td>$1,240</td><td>$(118)</td><td>$21,120</td></tr> <tr><td>EMEA</td><td>7,529</td><td>486</td><td>(38)</td><td>7,977</td></tr> <tr><td>APJC</td><td>4,179</td><td>274</td><td>(21)</td><td>4,432</td></tr> <tr><td>Total</td><td>$31,706</td><td>$2,000</td><td>$(177)</td><td>$33,529</td></tr> </tbody> </table>

Question: What would be the change in balance from Americas between 2018 and 2019 if the balance from Americas in 2018 was $15,000 million with no change to balance in 2019 instead?
Answer: 6120

Question: What would be the region with the highest Acquisitions & Divestitures if  Acquisitions & Divestitures for EMEA was 1,340 million?
Answer: EMEA

Question: What would be the percentage change in the total balance between 2018 and 2019 if the total balance in 2019 was $50,000 million instead?
Answer: 57.7
Item 14. Principal Accountant Fees and Services The aggregate fees for professional services rendered by our independent registered public accounting firm, KPMG LLP, for Fiscal 2019 and Fiscal 2018 were: (1) Audit fees were primarily for professional services rendered for (a) the annual audits of our consolidated financial statements and the accompanying attestation report regarding our ICFR contained in our Annual Report on Form 10- K, (b) the review of quarterly financial information included in our Quarterly Reports on Form 10-Q, (c) audit services related to mergers and acquisitions and offering documents, and (d) annual statutory audits where applicable. (2) Audit-related fees were primarily for assurance and related services, such as the review of non-periodic filings with the SEC. (3) Tax fees were for services related to tax compliance, including the preparation of tax returns, tax planning and tax advice. (4) All other fees consist of fees for services other than the services reported in audit fees, audit-related fees, and tax fees. OpenText's Audit Committee has established a policy of reviewing, in advance, and either approving or not approving, all audit, audit-related, tax and other non-audit services that our independent registered public accounting firm provides to us. This policy requires that all services received from our independent registered public accounting firm be approved in advance by the Audit Committee or a delegate of the Audit Committee. The Audit Committee has delegated the pre-approval responsibility to the Chair of the Audit Committee. All services that KPMG LLP provided to us in Fiscal 2019 and Fiscal 2018 have been preapproved by the Audit Committee. The Audit Committee has determined that the provision of the services as set out above is compatible with the maintaining of KPMG LLP's independence in the conduct of its auditing functions. <table> <tbody> <tr><td></td><td>Year ended June 30,</td><td></td></tr> <tr><td>(In thousands)</td><td>2019</td><td>2018</td></tr> <tr><td>Audit fees (1)</td><td>$4,598</td><td>$4,701</td></tr> <tr><td>Audit-related fees (2)</td><td>—</td><td>—</td></tr> <tr><td>Tax fees (3)</td><td>108</td><td>116</td></tr> <tr><td>All other fees (4)</td><td>40</td><td>101</td></tr> <tr><td>Total</td><td>$4,746</td><td>$4,918</td></tr> </tbody> </table>

Question: In year ended 2019, if Total fees were $4,896(in thousands), what is the Audit fees expressed as a percentage of total fees?
Answer: 93.91

Question: If the Total fees for fiscal year 2018 was $5,834(in thousands) instead, what is the average annual total Fees for Fiscal year 2019 and 2018?
Answer: 5290

Question: If tax fees for fiscal year 2019 was 158(in thousands) instead, what is the tax fees expressed as a percentage of total fees?
Answer: 3.33
16. SHARE-BASED PAYMENTS a. Employee Share Plan The Employee Share Plan (ESP) is available to all eligible employees each year to acquire ordinary shares in the Company from future remuneration (before tax). Shares to be issued or transferred under the ESP will be valued at the volume-weighted average price of the Company’s shares traded on the Australian Securities Exchange during the five business days immediately preceding the day the shares are issued or transferred. Shares issued under the ESP are not allowed to be sold, transferred or otherwise disposed until the earlier of the end of an initial three-year period, or the participant ceasing continuing employment with the Company. Details of the movement in employee shares under the ESP are as follows: The consideration for the shares issued on 22 May 2019 was $3.72 (7 May 2018: $4.24). <table> <tbody> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td>No. of Shares</td><td>No. of Shares</td></tr> <tr><td>Number of shares at beginning of year</td><td>114,758</td><td>137,227</td></tr> <tr><td>Number of shares distributed to employees</td><td>45,560</td><td>42,480</td></tr> <tr><td>Number of shares transferred to main share registry and/or disposed of</td><td>(44,526)</td><td>(64,949)</td></tr> <tr><td>Number of shares at year end</td><td>115,792</td><td>114,758</td></tr> </tbody> </table>

Question: What would be the 2019 percentage change in number of shares distributed to employees if number of shares distributed in 2019 is 50,000?
Answer: 17.7

Question: What would be the difference between the number of shares at the beginning and end of year 2019 if number of shares at year end is 126,523?
Answer: 11765

Question: What would be the average number of shares at year end for both years if number of shares at end of 2018 is 116,232?
Answer: 116012
Management makes allowance for expected credit loss based on the simplified approach to provide for expected credit losses, which permits the use of the lifetime expected loss provision for all trade receivables. Expected credit loss for receivables overdue more than 180 days is 25%-100%, depending on category. Expected credit loss for receivables overdue more than one year is 100%. Movements in provisions for impairment of freight receivables during the year are as follows: Allowance for expected credit loss of freight receivables have been recognized in the income statement under "Port expenses, bunkers and commissions". Allowance for expected credit loss of freight receivables is calculated using an ageing factor as well as a specific customer knowledge and is based on a provision matrix on days past due. <table> <tbody> <tr><td>USDm</td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Allowance for expected credit loss</td><td></td><td></td><td></td></tr> <tr><td>Balance as of 1 January</td><td>1.7</td><td>1.3</td><td>2.6</td></tr> <tr><td>Adjustment to prior years</td><td>1.5</td><td>-</td><td>-</td></tr> <tr><td>Provisions for the year</td><td>2.4</td><td>1.7</td><td>0.6</td></tr> <tr><td>Provisions reversed during the year</td><td>-1.9</td><td>-1.0</td><td>-1.9</td></tr> <tr><td>Provisions utilized during the year</td><td>-</td><td>-0.3</td><td>-</td></tr> <tr><td>Balance as of 31 December</td><td>3.7</td><td>1.7</td><td>1.3</td></tr> </tbody> </table>

Question: In which year would the Balance as of 1 January be the largest if the amount in 2019 was $2.7 million instead?
Answer: 2019

Question: What would the change in the Balance as of 31 December in 2019 from 2018 be if the amount in 2019 was $3.4 million instead?
Answer: 1.7

Question: What would the percentage change in the Balance as of 31 December in 2019 from 2018 be if the amount in 2019 was $3.4 million instead?
Answer: 100
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: Interest and penalty charges, if any, related to uncertain tax positions are classified as income tax expense in the accompanying consolidated statements of operations. As of March 31, 2019 and 2018, the Company had immaterial accrued interest or penalties related to uncertain tax positions. The Company is subject to taxation in the United Kingdom and several foreign jurisdictions. As of March 31, 2019, the Company is no longer subject to examination by taxing authorities in the United Kingdom for years prior to March 31, 2017. The significant foreign jurisdictions in which the Company operates are no longer subject to examination by taxing authorities for years prior to March 31, 2016. In addition, net operating loss carryforwards in certain jurisdictions may be subject to adjustments by taxing authorities in future years when they are utilized. The Company had approximately $24.9 million of unremitted foreign earnings as of March 31, 2019. Income taxes have been provided on approximately $10.0 million of the unremitted foreign earnings. Income taxes have not been provided on approximately $14.9 million of unremitted foreign earnings because they are considered to be indefinitely reinvested. The tax payable on the earnings that are indefinitely reinvested would be immaterial. <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>Beginning balance</td><td>$6,164</td><td>$4,931</td></tr> <tr><td>Additions based on tax positions related to current year</td><td>164</td><td>142</td></tr> <tr><td>Additions for tax positions of prior years</td><td>231</td><td>1,444</td></tr> <tr><td>Reductions due to change in foreign exchange rate</td><td>(301)</td><td>(353)</td></tr> <tr><td>Expiration of statutes of limitation</td><td>(165)</td><td>—</td></tr> <tr><td>Reductions due to settlements with tax authorities</td><td>(77)</td><td>—</td></tr> <tr><td>Ending balance</td><td>$6,016</td><td>$6,164</td></tr> </tbody> </table>

Question: If Beginning balance in 2019 was 5,000, what would be the change from 2018 to 2019?
Answer: 69

Question: If Additions for tax positions of prior years in 2019 was 1,000, what would be the average value for 2018 and 2019?
Answer: 1222

Question: if Expiration of statutes of limitation in 2018 was -100, in which year would it be less than 0?
Answer: 2019, 2018
12. Restructuring In fiscal 2019, the Company initiated a restructuring plan to increase efficiency in its sales, marketing and distribution functions as well as reduce costs across all functional areas. During the year ended March 31, 2019, the Company incurred total restructuring charges of $14,765. These restructuring charges relate primarily to severance and related costs associated with headcount reductions and lease abandonment charges associated with two leases. These charges include $2,632 of stock- based compensation related to modifications of existing unvested awards granted to certain employees impacted by the restructuring plan. The activity in the Company’s restructuring accruals for the year ended March 31, 2019 is summarized as follows: As of March 31, 2019, the outstanding restructuring accruals primarily relate to future severance and lease payments. (In thousands, except per share data) <table> <tbody> <tr><td></td><td>Lease abandonment charges</td><td>Severance &amp; payroll related charges</td><td>Total</td></tr> <tr><td>Balance at March 31, 2018</td><td>$—</td><td>$—</td><td>$—</td></tr> <tr><td>Restructuring charges</td><td>1,034</td><td>14,606</td><td>15,640</td></tr> <tr><td>Payments</td><td>(540)</td><td>(12,642)</td><td>(13,182)</td></tr> <tr><td>Accrual reversals</td><td>—</td><td>(875)</td><td>(875)</td></tr> <tr><td>Balance at March 31, 2019</td><td>$494</td><td>$1,089</td><td>$1,583</td></tr> </tbody> </table>

Question: What would be the net total restructuring charges and payments for Severance & payroll related charges and lease abandonment charges if the payments for lease abandonment charges was $100 thousand less?
Answer: 2558

Question: What fraction of the total restructuring charges included stock-based compensation if the stock-based compensation was $128 thousand more but the total charges remained constant?
Answer: 0.19

Question: How much more would the balance at march 31, 2019 for Severance & payroll related charges than lease abandonment charges be if the balance left for lease abandonment charges was half of the severance and payroll related charges?
Answer: 544.5
Total Expense for Share-Based Payment Total expense for the share-based payment plans of Executive Board members was determined in accordance with IFRS 2 (Share- Based Payments) and consists exclusively of obligations arising from Executive Board activities. <table> <tbody> <tr><td>€ thousands</td><td>2019</td><td>2018</td></tr> <tr><td>Christian Klein (Co-CEO from 10/10/2019)</td><td>1,925</td><td>442.2</td></tr> <tr><td>Jennifer Morgan (Co-CEO from 10/10/2019)</td><td>2,894</td><td>796.1</td></tr> <tr><td>Robert Enslin (until 4/5/2019)</td><td>3,480</td><td>727.0</td></tr> <tr><td>Adaire Fox-Martin</td><td>2,667</td><td>796.1</td></tr> <tr><td>Michael Kleinemeier</td><td>3,253</td><td>914.2</td></tr> <tr><td>Bernd Leukert (until 3/31/2019)</td><td>8,606</td><td>775.2</td></tr> <tr><td>Bill McDermott (CEO until 10/10/2019, Executive Board member until 11/15/2019)</td><td>14,689</td><td>2,155.8</td></tr> <tr><td>Luka Mucic</td><td>3,391</td><td>675.8</td></tr> <tr><td>Jürgen Müller (from 1/1/2019)</td><td>768</td><td>-</td></tr> <tr><td>Stefan Ries</td><td>2,646</td><td>772.0</td></tr> <tr><td>Thomas Saueressig (from 11/1/2019)</td><td>128</td><td>-</td></tr> <tr><td>Total</td><td>44,446.5</td><td>8,054.4</td></tr> </tbody> </table>

Question: How many Executive Board members would have an expense for share-based payment of less than €1,000 thousand in 2019 if the amount for Jürgen Müller was €1,000 thousand instead?
Answer: 1

Question: What would the change in the expense for share-based payment for  Stefan Ries  in 2019 from 2018 be if the amount in 2019 was €2,000 thousand instead?
Answer: 1228

Question: What would the average total expense for share-based payment for  Stefan Ries  in 2018 and 2019 be if the amount in 2019 was €2,000 thousand instead?
Answer: 1386
Stock Options Additional information related to our stock options is summarized below (in millions): <table> <tbody> <tr><td></td><td></td><td>Year Ended</td><td></td></tr> <tr><td></td><td>April 26, 2019</td><td>April 27, 2018</td><td>April 28, 2017</td></tr> <tr><td>Intrinsic value of exercises</td><td>$ 31</td><td>$ 37</td><td>$ 26</td></tr> <tr><td>Proceeds received from exercises</td><td>$ 25</td><td>$ 88</td><td>$ 60</td></tr> <tr><td>Fair value of options vested</td><td>$ 2</td><td>$ 8</td><td>$ 15</td></tr> </tbody> </table>

Question: What would be the change in Intrinsic value of exercises between 2017 and 2018 if the Intrinsic value of exercises in 2017 was $30 million instead?
Answer: 7

Question: How many years would Proceeds received from exercises exceed $50 million if the proceeds received from exercises in 2017 was $40 million instead?
Answer: 1

Question: What would be the percentage change in the Fair value of options vested between 2018 and 2019 if the Fair value of options vested in 2019 was $10 million instead?
Answer: 25