aveni-ai/aveni-bench-tat-qa huggingface dataset:
Realized and unrealized losses of the cross currency swaps are recognized in earnings and reported in foreign exchange (loss) gain in the consolidated statements of loss. The effect of the gains (losses) on cross currency swaps on the consolidated statements of loss is as follows: The Company is exposed to credit loss to the extent the fair value represents an asset in the event of non-performance by the counterparties to the foreign currency forward contracts, and cross currency and interest rate swap agreements; however, the Company does not anticipate non-performance by any of the counterparties. In order to minimize counterparty risk, the Company only enters into derivative transactions with counterparties that are rated A- or better by Standard & Poor’s or A3 or better by Moody’s at the time of the transaction. In addition, to the extent possible and practical, interest rate swaps are entered into with different counterparties to reduce concentration risk.

Year Ended

December 31,

2019	2018	2017

$	$	$

Realized gains (losses) on maturity and/or partial termination of cross currency swap	—	(42,271)	(25,733)

Realized losses	(5,062)	(6,533)	(18,494)

Unrealized (losses) gains	(13,239)	21,240	82,668

Total realized and unrealized (losses) gains on cross currency swaps	(18,301)	(27,564)	38,441

Question: What were the Realized losses in 2019, 2018 and 2017?
Answer: (5,062); (6,533); (18,494)
Realized and unrealized losses of the cross currency swaps are recognized in earnings and reported in foreign exchange (loss) gain in the consolidated statements of loss. The effect of the gains (losses) on cross currency swaps on the consolidated statements of loss is as follows: The Company is exposed to credit loss to the extent the fair value represents an asset in the event of non-performance by the counterparties to the foreign currency forward contracts, and cross currency and interest rate swap agreements; however, the Company does not anticipate non-performance by any of the counterparties. In order to minimize counterparty risk, the Company only enters into derivative transactions with counterparties that are rated A- or better by Standard & Poor’s or A3 or better by Moody’s at the time of the transaction. In addition, to the extent possible and practical, interest rate swaps are entered into with different counterparties to reduce concentration risk.

Year Ended

December 31,

2019	2018	2017

$	$	$

Realized gains (losses) on maturity and/or partial termination of cross currency swap	—	(42,271)	(25,733)

Realized losses	(5,062)	(6,533)	(18,494)

Unrealized (losses) gains	(13,239)	21,240	82,668

Total realized and unrealized (losses) gains on cross currency swaps	(18,301)	(27,564)	38,441

Question: Why are interest rate swaps entered into with different counterparties?
Answer: to reduce concentration risk.
Realized and unrealized losses of the cross currency swaps are recognized in earnings and reported in foreign exchange (loss) gain in the consolidated statements of loss. The effect of the gains (losses) on cross currency swaps on the consolidated statements of loss is as follows: The Company is exposed to credit loss to the extent the fair value represents an asset in the event of non-performance by the counterparties to the foreign currency forward contracts, and cross currency and interest rate swap agreements; however, the Company does not anticipate non-performance by any of the counterparties. In order to minimize counterparty risk, the Company only enters into derivative transactions with counterparties that are rated A- or better by Standard & Poor’s or A3 or better by Moody’s at the time of the transaction. In addition, to the extent possible and practical, interest rate swaps are entered into with different counterparties to reduce concentration risk.

Year Ended

December 31,

2019	2018	2017

$	$	$

Realized gains (losses) on maturity and/or partial termination of cross currency swap	—	(42,271)	(25,733)

Realized losses	(5,062)	(6,533)	(18,494)

Unrealized (losses) gains	(13,239)	21,240	82,668

Total realized and unrealized (losses) gains on cross currency swaps	(18,301)	(27,564)	38,441

Question: What is the increase / (decrease) in the Realized gains (losses) on maturity and/or partial termination of cross currency swap from 2018 to 2019?
Answer: 42271
Realized and unrealized losses of the cross currency swaps are recognized in earnings and reported in foreign exchange (loss) gain in the consolidated statements of loss. The effect of the gains (losses) on cross currency swaps on the consolidated statements of loss is as follows: The Company is exposed to credit loss to the extent the fair value represents an asset in the event of non-performance by the counterparties to the foreign currency forward contracts, and cross currency and interest rate swap agreements; however, the Company does not anticipate non-performance by any of the counterparties. In order to minimize counterparty risk, the Company only enters into derivative transactions with counterparties that are rated A- or better by Standard & Poor’s or A3 or better by Moody’s at the time of the transaction. In addition, to the extent possible and practical, interest rate swaps are entered into with different counterparties to reduce concentration risk.

Year Ended

December 31,

2019	2018	2017

$	$	$

Realized gains (losses) on maturity and/or partial termination of cross currency swap	—	(42,271)	(25,733)

Realized losses	(5,062)	(6,533)	(18,494)

Unrealized (losses) gains	(13,239)	21,240	82,668

Total realized and unrealized (losses) gains on cross currency swaps	(18,301)	(27,564)	38,441

Question: What was the average realized losses?
Answer: -10029.67
Realized and unrealized losses of the cross currency swaps are recognized in earnings and reported in foreign exchange (loss) gain in the consolidated statements of loss. The effect of the gains (losses) on cross currency swaps on the consolidated statements of loss is as follows: The Company is exposed to credit loss to the extent the fair value represents an asset in the event of non-performance by the counterparties to the foreign currency forward contracts, and cross currency and interest rate swap agreements; however, the Company does not anticipate non-performance by any of the counterparties. In order to minimize counterparty risk, the Company only enters into derivative transactions with counterparties that are rated A- or better by Standard & Poor’s or A3 or better by Moody’s at the time of the transaction. In addition, to the extent possible and practical, interest rate swaps are entered into with different counterparties to reduce concentration risk.

Year Ended

December 31,

2019	2018	2017

$	$	$

Realized gains (losses) on maturity and/or partial termination of cross currency swap	—	(42,271)	(25,733)

Realized losses	(5,062)	(6,533)	(18,494)

Unrealized (losses) gains	(13,239)	21,240	82,668

Total realized and unrealized (losses) gains on cross currency swaps	(18,301)	(27,564)	38,441

Question: What is the percentage increase / (decrease) in the Unrealized (losses) gains from 2017 to 2018?
Answer: -74.31
Market Information. Our common stock is traded on the NASDAQ Global Select Market under the symbol “JACK.” The following table sets forth the high and low sales prices for our common stock during the fiscal quarters indicated, as reported on the NASDAQ Composite: Dividends. In fiscal 2019 and 2018, the Board of Directors declared four cash dividends of$0.40 per share each. Our dividend is subject to the discretion and approval of our Board of Directors and our compliance with applicable law, and depends upon, among other things, our results of operations, financial condition, level of indebtedness, capital requirements, contractual restrictions, and other factors that our Board of Directors may deem relevant.

16 Weeks

12 Weeks Ended	Ended

September 29,	July 7,	April 14,	January 20,

2019	2019	2019	2019

High	$91.30	$87.84	$85.32	$90.49

Low	$70.77	$75.80	$75.80	$74.19

16 Weeks

12 Weeks Ended	Ended

September 30,	July 8,	April 15,	January 21,

2018	2018	2018	2018

High	$93.98	$92.46	$95.99	$108.55

Low	$81.87	$79.23	$79.30	$90.59

Question: Which market is the common stock traded at?
Answer: NASDAQ Global Select Market
Market Information. Our common stock is traded on the NASDAQ Global Select Market under the symbol “JACK.” The following table sets forth the high and low sales prices for our common stock during the fiscal quarters indicated, as reported on the NASDAQ Composite: Dividends. In fiscal 2019 and 2018, the Board of Directors declared four cash dividends of$0.40 per share each. Our dividend is subject to the discretion and approval of our Board of Directors and our compliance with applicable law, and depends upon, among other things, our results of operations, financial condition, level of indebtedness, capital requirements, contractual restrictions, and other factors that our Board of Directors may deem relevant.

16 Weeks

12 Weeks Ended	Ended

September 29,	July 7,	April 14,	January 20,

2019	2019	2019	2019

High	$91.30	$87.84	$85.32	$90.49

Low	$70.77	$75.80	$75.80	$74.19

16 Weeks

12 Weeks Ended	Ended

September 30,	July 8,	April 15,	January 21,

2018	2018	2018	2018

High	$93.98	$92.46	$95.99	$108.55

Low	$81.87	$79.23	$79.30	$90.59

Question: What symbol does the common stock adopt in the market?
Answer: JACK
Market Information. Our common stock is traded on the NASDAQ Global Select Market under the symbol “JACK.” The following table sets forth the high and low sales prices for our common stock during the fiscal quarters indicated, as reported on the NASDAQ Composite: Dividends. In fiscal 2019 and 2018, the Board of Directors declared four cash dividends of$0.40 per share each. Our dividend is subject to the discretion and approval of our Board of Directors and our compliance with applicable law, and depends upon, among other things, our results of operations, financial condition, level of indebtedness, capital requirements, contractual restrictions, and other factors that our Board of Directors may deem relevant.

16 Weeks

12 Weeks Ended	Ended

September 29,	July 7,	April 14,	January 20,

2019	2019	2019	2019

High	$91.30	$87.84	$85.32	$90.49

Low	$70.77	$75.80	$75.80	$74.19

16 Weeks

12 Weeks Ended	Ended

September 30,	July 8,	April 15,	January 21,

2018	2018	2018	2018

High	$93.98	$92.46	$95.99	$108.55

Low	$81.87	$79.23	$79.30	$90.59

Question: How many cash dividends were declared in fiscal 2018 and 2019?
Answer: Four
Market Information. Our common stock is traded on the NASDAQ Global Select Market under the symbol “JACK.” The following table sets forth the high and low sales prices for our common stock during the fiscal quarters indicated, as reported on the NASDAQ Composite: Dividends. In fiscal 2019 and 2018, the Board of Directors declared four cash dividends of$0.40 per share each. Our dividend is subject to the discretion and approval of our Board of Directors and our compliance with applicable law, and depends upon, among other things, our results of operations, financial condition, level of indebtedness, capital requirements, contractual restrictions, and other factors that our Board of Directors may deem relevant.

16 Weeks

12 Weeks Ended	Ended

September 29,	July 7,	April 14,	January 20,

2019	2019	2019	2019

High	$91.30	$87.84	$85.32	$90.49

Low	$70.77	$75.80	$75.80	$74.19

16 Weeks

12 Weeks Ended	Ended

September 30,	July 8,	April 15,	January 21,

2018	2018	2018	2018

High	$93.98	$92.46	$95.99	$108.55

Low	$81.87	$79.23	$79.30	$90.59

Question: What is the difference between the high and low price in September 29, 2019?
Answer: 20.53
Market Information. Our common stock is traded on the NASDAQ Global Select Market under the symbol “JACK.” The following table sets forth the high and low sales prices for our common stock during the fiscal quarters indicated, as reported on the NASDAQ Composite: Dividends. In fiscal 2019 and 2018, the Board of Directors declared four cash dividends of$0.40 per share each. Our dividend is subject to the discretion and approval of our Board of Directors and our compliance with applicable law, and depends upon, among other things, our results of operations, financial condition, level of indebtedness, capital requirements, contractual restrictions, and other factors that our Board of Directors may deem relevant.

16 Weeks

12 Weeks Ended	Ended

September 29,	July 7,	April 14,	January 20,

2019	2019	2019	2019

High	$91.30	$87.84	$85.32	$90.49

Low	$70.77	$75.80	$75.80	$74.19

16 Weeks

12 Weeks Ended	Ended

September 30,	July 8,	April 15,	January 21,

2018	2018	2018	2018

High	$93.98	$92.46	$95.99	$108.55

Low	$81.87	$79.23	$79.30	$90.59

Question: What is the percentage increase in the high price from July 7, 2019 to September 29, 2019?
Answer: 3.94
Market Information. Our common stock is traded on the NASDAQ Global Select Market under the symbol “JACK.” The following table sets forth the high and low sales prices for our common stock during the fiscal quarters indicated, as reported on the NASDAQ Composite: Dividends. In fiscal 2019 and 2018, the Board of Directors declared four cash dividends of$0.40 per share each. Our dividend is subject to the discretion and approval of our Board of Directors and our compliance with applicable law, and depends upon, among other things, our results of operations, financial condition, level of indebtedness, capital requirements, contractual restrictions, and other factors that our Board of Directors may deem relevant.

16 Weeks

12 Weeks Ended	Ended

September 29,	July 7,	April 14,	January 20,

2019	2019	2019	2019

High	$91.30	$87.84	$85.32	$90.49

Low	$70.77	$75.80	$75.80	$74.19

16 Weeks

12 Weeks Ended	Ended

September 30,	July 8,	April 15,	January 21,

2018	2018	2018	2018

High	$93.98	$92.46	$95.99	$108.55

Low	$81.87	$79.23	$79.30	$90.59

Question: What is the difference in the low prices between September 30, 2018 and July 8, 2018?
Answer: 2.64
Operating Expense Selling, general and administrative expense increased $9.6 million to $24.4 million for the year ended December 31, 2019 compared to $14.8 million for the year ended December 31, 2018. Selling, general and administrative expense increased primarily due to $4.4 million of expenses associated with the legacy business of MOI and $2.0 million of expenses associated with the legacy business of GP , in addition to $1.0 million in transaction costs associated with the acquisition of GP, a $0.9 million increase in share-based compensation as a result of new awards, and a $1.1 million increase in expenses related to sales and marketing as a result of increased revenue. Research, development and engineering expenses increased $3.7 million to $7.5 million for the year ended December 31, 2019 compared to $3.8 million for the year ended December 31, 2018 primarily due to $1.1 million of research, development and engineering expense associated with the legacy business of MOI and $2.7 million of research, development and engineering expense associated with the legacy business of GP during the year ended December 31, 2019.

Years ended December 31,

2019	2018	$ Difference	% Difference

Selling, general and administrative expense	$24,371,349	$14,794,205	$9,577,144	64.7%

Research, development and engineering expense	7,496,012	3,766,160	3,729,852	99.0%

Total operating expense	$31,867,361	$18,560,365	$13,306,996	71.7%

Question: How much was research, development and engineering expense associated with the legacy business of GP during the year ended December 31, 2019?
Answer: $2.7 million
Operating Expense Selling, general and administrative expense increased $9.6 million to $24.4 million for the year ended December 31, 2019 compared to $14.8 million for the year ended December 31, 2018. Selling, general and administrative expense increased primarily due to $4.4 million of expenses associated with the legacy business of MOI and $2.0 million of expenses associated with the legacy business of GP , in addition to $1.0 million in transaction costs associated with the acquisition of GP, a $0.9 million increase in share-based compensation as a result of new awards, and a $1.1 million increase in expenses related to sales and marketing as a result of increased revenue. Research, development and engineering expenses increased $3.7 million to $7.5 million for the year ended December 31, 2019 compared to $3.8 million for the year ended December 31, 2018 primarily due to $1.1 million of research, development and engineering expense associated with the legacy business of MOI and $2.7 million of research, development and engineering expense associated with the legacy business of GP during the year ended December 31, 2019.

Years ended December 31,

2019	2018	$ Difference	% Difference

Selling, general and administrative expense	$24,371,349	$14,794,205	$9,577,144	64.7%

Research, development and engineering expense	7,496,012	3,766,160	3,729,852	99.0%

Total operating expense	$31,867,361	$18,560,365	$13,306,996	71.7%

Question: What is the average Selling, general and administrative expense for December 31, 2018 and 2019?
Answer: 19582777
Operating Expense Selling, general and administrative expense increased $9.6 million to $24.4 million for the year ended December 31, 2019 compared to $14.8 million for the year ended December 31, 2018. Selling, general and administrative expense increased primarily due to $4.4 million of expenses associated with the legacy business of MOI and $2.0 million of expenses associated with the legacy business of GP , in addition to $1.0 million in transaction costs associated with the acquisition of GP, a $0.9 million increase in share-based compensation as a result of new awards, and a $1.1 million increase in expenses related to sales and marketing as a result of increased revenue. Research, development and engineering expenses increased $3.7 million to $7.5 million for the year ended December 31, 2019 compared to $3.8 million for the year ended December 31, 2018 primarily due to $1.1 million of research, development and engineering expense associated with the legacy business of MOI and $2.7 million of research, development and engineering expense associated with the legacy business of GP during the year ended December 31, 2019.

Years ended December 31,

2019	2018	$ Difference	% Difference

Selling, general and administrative expense	$24,371,349	$14,794,205	$9,577,144	64.7%

Research, development and engineering expense	7,496,012	3,766,160	3,729,852	99.0%

Total operating expense	$31,867,361	$18,560,365	$13,306,996	71.7%

Question: What is the average Research, development and engineering expense for December 31, 2018 and 2019?
Answer: 5631086
Operating Expense Selling, general and administrative expense increased $9.6 million to $24.4 million for the year ended December 31, 2019 compared to $14.8 million for the year ended December 31, 2018. Selling, general and administrative expense increased primarily due to $4.4 million of expenses associated with the legacy business of MOI and $2.0 million of expenses associated with the legacy business of GP , in addition to $1.0 million in transaction costs associated with the acquisition of GP, a $0.9 million increase in share-based compensation as a result of new awards, and a $1.1 million increase in expenses related to sales and marketing as a result of increased revenue. Research, development and engineering expenses increased $3.7 million to $7.5 million for the year ended December 31, 2019 compared to $3.8 million for the year ended December 31, 2018 primarily due to $1.1 million of research, development and engineering expense associated with the legacy business of MOI and $2.7 million of research, development and engineering expense associated with the legacy business of GP during the year ended December 31, 2019.

Years ended December 31,

2019	2018	$ Difference	% Difference

Selling, general and administrative expense	$24,371,349	$14,794,205	$9,577,144	64.7%

Research, development and engineering expense	7,496,012	3,766,160	3,729,852	99.0%

Total operating expense	$31,867,361	$18,560,365	$13,306,996	71.7%

Question: In which year was Selling, general and administrative expense less than 20,000,000?
Answer: 2018
Operating Expense Selling, general and administrative expense increased $9.6 million to $24.4 million for the year ended December 31, 2019 compared to $14.8 million for the year ended December 31, 2018. Selling, general and administrative expense increased primarily due to $4.4 million of expenses associated with the legacy business of MOI and $2.0 million of expenses associated with the legacy business of GP , in addition to $1.0 million in transaction costs associated with the acquisition of GP, a $0.9 million increase in share-based compensation as a result of new awards, and a $1.1 million increase in expenses related to sales and marketing as a result of increased revenue. Research, development and engineering expenses increased $3.7 million to $7.5 million for the year ended December 31, 2019 compared to $3.8 million for the year ended December 31, 2018 primarily due to $1.1 million of research, development and engineering expense associated with the legacy business of MOI and $2.7 million of research, development and engineering expense associated with the legacy business of GP during the year ended December 31, 2019.

Years ended December 31,

2019	2018	$ Difference	% Difference

Selling, general and administrative expense	$24,371,349	$14,794,205	$9,577,144	64.7%

Research, development and engineering expense	7,496,012	3,766,160	3,729,852	99.0%

Total operating expense	$31,867,361	$18,560,365	$13,306,996	71.7%

Question: What was the Total operating expense in 2019 and 2018?
Answer: $31,867,361; $18,560,365
Operating Expense Selling, general and administrative expense increased $9.6 million to $24.4 million for the year ended December 31, 2019 compared to $14.8 million for the year ended December 31, 2018. Selling, general and administrative expense increased primarily due to $4.4 million of expenses associated with the legacy business of MOI and $2.0 million of expenses associated with the legacy business of GP , in addition to $1.0 million in transaction costs associated with the acquisition of GP, a $0.9 million increase in share-based compensation as a result of new awards, and a $1.1 million increase in expenses related to sales and marketing as a result of increased revenue. Research, development and engineering expenses increased $3.7 million to $7.5 million for the year ended December 31, 2019 compared to $3.8 million for the year ended December 31, 2018 primarily due to $1.1 million of research, development and engineering expense associated with the legacy business of MOI and $2.7 million of research, development and engineering expense associated with the legacy business of GP during the year ended December 31, 2019.

Years ended December 31,

2019	2018	$ Difference	% Difference

Selling, general and administrative expense	$24,371,349	$14,794,205	$9,577,144	64.7%

Research, development and engineering expense	7,496,012	3,766,160	3,729,852	99.0%

Total operating expense	$31,867,361	$18,560,365	$13,306,996	71.7%

Question: What was the Selling, general and administrative expense increase in 2019?
Answer: $9.6 million