Question: Name the average debt as % of value for operating income more than -16 and % change on year being 62
SQL: SELECT AVG("Debt as % of value") FROM "2-12164751-5" WHERE "% change on year" = '62' AND "Operating income ($m)" > -16.0;

Question: Name the country where % change on year is 21 and value is less than 86
SQL: SELECT "Country" FROM "2-12164751-5" WHERE "Debt as % of value" < 86.0 AND "% change on year" = '21';

Question: Name the total number of revenue for italy with team of internazionale with operating income less than 27
SQL: SELECT COUNT("Revenue ($M)") FROM "2-12164751-5" WHERE "Country" = 'italy' AND "Team" = 'internazionale' AND "Operating income ($m)" < 27.0;

Question: Name the most revenue for operating income more than 27 for hamburg and debt as % of value less than 0
SQL: SELECT MAX("Revenue ($M)") FROM "2-12164751-5" WHERE "Operating income ($m)" > 27.0 AND "Team" = 'hamburg' AND "Debt as % of value" < 0.0;