[System] You are solving conversational numerical reasoning over financial reports. Use only the current question, dialogue history, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA-family DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Current question:
what is that divided by 3?

Dialogue history:
[Turn 1] what is the proportional recoverable environmental capital expenditures in 2015?
[Turn 2] what is the value in 2014?
[Turn 3] what is the sum of those 2 years?
[Turn 4] what is the value in 2013?
[Turn 5] what is the total sum for all 3 years?
[Turn 6] what is that divided by 3?

Pre-table text:
proportional free cash flow ( a non-gaap measure ) we define proportional free cash flow as cash flows from operating activities less maintenance capital expenditures ( including non-recoverable environmental capital expenditures ) , adjusted for the estimated impact of noncontrolling interests .
the proportionate share of cash flows and related adjustments attributable to noncontrolling interests in our subsidiaries comprise the proportional adjustment factor presented in the reconciliation below .
upon the company's adoption of the accounting guidance for service concession arrangements effective january 1 , 2015 , capital expenditures related to service concession assets that would have been classified as investing activities on the consolidated statement of cash flows are now classified as operating activities .
see note 1 2014general and summary of significant accounting policies of this form 10-k for further information on the adoption of this guidance .
beginning in the quarter ended march 31 , 2015 , the company changed the definition of proportional free cash flow to exclude the cash flows for capital expenditures related to service concession assets that are now classified within net cash provided by operating activities on the consolidated statement of cash flows .
the proportional adjustment factor for these capital expenditures is presented in the reconciliation below .
we also exclude environmental capital expenditures that are expected to be recovered through regulatory , contractual or other mechanisms .
an example of recoverable environmental capital expenditures is ipl's investment in mats-related environmental upgrades that are recovered through a tracker .
see item 1 . 2014us sbu 2014ipl 2014environmental matters for details of these investments .
the gaap measure most comparable to proportional free cash flow is cash flows from operating activities .
we believe that proportional free cash flow better reflects the underlying business performance of the company , as it measures the cash generated by the business , after the funding of maintenance capital expenditures , that may be available for investing or repaying debt or other purposes .
factors in this determination include the impact of noncontrolling interests , where aes consolidates the results of a subsidiary that is not wholly-owned by the company .
the presentation of free cash flow has material limitations .
proportional free cash flow should not be construed as an alternative to cash from operating activities , which is determined in accordance with gaap .
proportional free cash flow does not represent our cash flow available for discretionary payments because it excludes certain payments that are required or to which we have committed , such as debt service requirements and dividend payments .
our definition of proportional free cash flow may not be comparable to similarly titled measures presented by other companies .
calculation of proportional free cash flow ( in millions ) 2015 2014 2013 2015/2014change 2014/2013 change .

Table:
calculation of proportional free cash flow ( in millions )	2015	2014	2013	2015/2014 change	2014/2013 change
net cash provided by operating activities	$ 2134	$ 1791	$ 2715	$ 343	$ -924 ( 924 )
add : capital expenditures related to service concession assets ( 1 )	165	2014	2014	165	2014
adjusted operating cash flow	2299	1791	2715	508	-924 ( 924 )
less : proportional adjustment factor on operating cash activities ( 2 ) ( 3 )	-558 ( 558 )	-359 ( 359 )	-834 ( 834 )	-199 ( 199 )	475
proportional adjusted operating cash flow	1741	1432	1881	309	-449 ( 449 )
less : proportional maintenance capital expenditures net of reinsurance proceeds ( 2 )	-449 ( 449 )	-485 ( 485 )	-535 ( 535 )	36	50
less : proportional non-recoverable environmental capital expenditures ( 2 ) ( 4 )	-51 ( 51 )	-56 ( 56 )	-75 ( 75 )	5	19
proportional free cash flow	$ 1241	$ 891	$ 1271	$ 350	$ -380 ( 380 )

Post-table text:
( 1 ) service concession asset expenditures excluded from proportional free cash flow non-gaap metric .
( 2 ) the proportional adjustment factor , proportional maintenance capital expenditures ( net of reinsurance proceeds ) and proportional non-recoverable environmental capital expenditures are calculated by multiplying the percentage owned by noncontrolling interests for each entity by its corresponding consolidated cash flow metric and are totaled to the resulting figures .
for example , parent company a owns 20% ( 20 % ) of subsidiary company b , a consolidated subsidiary .
thus , subsidiary company b has an 80% ( 80 % ) noncontrolling interest .
assuming a consolidated net cash flow from operating activities of $ 100 from subsidiary b , the proportional adjustment factor for subsidiary b would equal $ 80 ( or $ 100 x 80% ( 80 % ) ) .
the company calculates the proportional adjustment factor for each consolidated business in this manner and then sums these amounts to determine the total proportional adjustment factor used in the reconciliation .
the proportional adjustment factor may differ from the proportion of income attributable to noncontrolling interests as a result of ( a ) non-cash items which impact income but not cash and ( b ) aes' ownership interest in the subsidiary where such items occur .
( 3 ) includes proportional adjustment amount for service concession asset expenditures of $ 84 million for the year ended december 31 , 2015 .
the company adopted service concession accounting effective january 1 , 2015 .
( 4 ) excludes ipl's proportional recoverable environmental capital expenditures of $ 205 million , $ 163 million and $ 110 million for the years december 31 , 2015 , 2014 and 2013 , respectively. .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["subtract(", "5829", "5735", ")", "EOF"]}
For number_turn cases, a valid program can also be a single numeric token followed by EOF, for example {"program_tokens": ["206588", "EOF"]}.


[System] You are solving conversational numerical reasoning over financial reports. Use only the current question, dialogue history, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA-family DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Current question:
what is the total capital in 2008 less tier 1 capital?

Dialogue history:
[Turn 1] what is the total capital in 2008 less tier 1 capital?

Pre-table text:
mandatorily redeemable securities of subsidiary trusts total mandatorily redeemable securities of subsidiary trusts ( trust preferred securities ) , which qualify as tier 1 capital , were $ 23.899 billion at december 31 , 2008 , as compared to $ 23.594 billion at december 31 , 2007 .
in 2008 , citigroup did not issue any new enhanced trust preferred securities .
the frb issued a final rule , with an effective date of april 11 , 2005 , which retains trust preferred securities in tier 1 capital of bank holding companies , but with stricter quantitative limits and clearer qualitative standards .
under the rule , after a five-year transition period , the aggregate amount of trust preferred securities and certain other restricted core capital elements included in tier 1 capital of internationally active banking organizations , such as citigroup , would be limited to 15% ( 15 % ) of total core capital elements , net of goodwill , less any associated deferred tax liability .
the amount of trust preferred securities and certain other elements in excess of the limit could be included in tier 2 capital , subject to restrictions .
at december 31 , 2008 , citigroup had approximately 11.8% ( 11.8 % ) against the limit .
the company expects to be within restricted core capital limits prior to the implementation date of march 31 , 2009 .
the frb permits additional securities , such as the equity units sold to adia , to be included in tier 1 capital up to 25% ( 25 % ) ( including the restricted core capital elements in the 15% ( 15 % ) limit ) of total core capital elements , net of goodwill less any associated deferred tax liability .
at december 31 , 2008 , citigroup had approximately 16.1% ( 16.1 % ) against the limit .
the frb granted interim capital relief for the impact of adopting sfas 158 at december 31 , 2008 and december 31 , 2007 .
the frb and the ffiec may propose amendments to , and issue interpretations of , risk-based capital guidelines and reporting instructions .
these may affect reported capital ratios and net risk-weighted assets .
capital resources of citigroup 2019s depository institutions citigroup 2019s subsidiary depository institutions in the united states are subject to risk-based capital guidelines issued by their respective primary federal bank regulatory agencies , which are similar to the frb 2019s guidelines .
to be 201cwell capitalized 201d under federal bank regulatory agency definitions , citigroup 2019s depository institutions must have a tier 1 capital ratio of at least 6% ( 6 % ) , a total capital ( tier 1 + tier 2 capital ) ratio of at least 10% ( 10 % ) and a leverage ratio of at least 5% ( 5 % ) , and not be subject to a regulatory directive to meet and maintain higher capital levels .
at december 31 , 2008 , all of citigroup 2019s subsidiary depository institutions were 201cwell capitalized 201d under the federal regulatory agencies 2019 definitions , including citigroup 2019s primary depository institution , citibank , n.a. , as noted in the following table : citibank , n.a .
components of capital and ratios under regulatory guidelines in billions of dollars at year end 2008 2007 .

Table:
in billions of dollars at year end	2008	2007
tier 1 capital	$ 71.0	$ 82.0
total capital ( tier 1 and tier 2 )	108.4	121.6
tier 1 capital ratio	9.94% ( 9.94 % )	8.98% ( 8.98 % )
total capital ratio ( tier 1 and tier 2 )	15.18	13.33
leverage ratio ( 1 )	5.82	6.65

Post-table text:
leverage ratio ( 1 ) 5.82 6.65 ( 1 ) tier 1 capital divided by adjusted average assets .
citibank , n.a .
had a net loss for 2008 amounting to $ 6.2 billion .
during 2008 , citibank , n.a .
received contributions from its parent company of $ 6.1 billion .
citibank , n.a .
did not issue any additional subordinated notes in 2008 .
total subordinated notes issued to citicorp holdings inc .
that were outstanding at december 31 , 2008 and december 31 , 2007 and included in citibank , n.a . 2019s tier 2 capital , amounted to $ 28.2 billion .
citibank , n.a .
received an additional $ 14.3 billion in capital contribution from its parent company in january 2009 .
the impact of this contribution is not reflected in the table above .
the substantial events in 2008 impacting the capital of citigroup , and the potential future events discussed on page 94 under 201ccitigroup regulatory capital ratios , 201d also affected , or could affect , citibank , n.a. .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["subtract(", "5829", "5735", ")", "EOF"]}
For number_turn cases, a valid program can also be a single numeric token followed by EOF, for example {"program_tokens": ["206588", "EOF"]}.


[System] You are solving conversational numerical reasoning over financial reports. Use only the current question, dialogue history, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA-family DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Current question:
what is total capital from 2007?

Dialogue history:
[Turn 1] what is the total capital in 2008 less tier 1 capital?
[Turn 2] what is total capital from 2007?

Pre-table text:
mandatorily redeemable securities of subsidiary trusts total mandatorily redeemable securities of subsidiary trusts ( trust preferred securities ) , which qualify as tier 1 capital , were $ 23.899 billion at december 31 , 2008 , as compared to $ 23.594 billion at december 31 , 2007 .
in 2008 , citigroup did not issue any new enhanced trust preferred securities .
the frb issued a final rule , with an effective date of april 11 , 2005 , which retains trust preferred securities in tier 1 capital of bank holding companies , but with stricter quantitative limits and clearer qualitative standards .
under the rule , after a five-year transition period , the aggregate amount of trust preferred securities and certain other restricted core capital elements included in tier 1 capital of internationally active banking organizations , such as citigroup , would be limited to 15% ( 15 % ) of total core capital elements , net of goodwill , less any associated deferred tax liability .
the amount of trust preferred securities and certain other elements in excess of the limit could be included in tier 2 capital , subject to restrictions .
at december 31 , 2008 , citigroup had approximately 11.8% ( 11.8 % ) against the limit .
the company expects to be within restricted core capital limits prior to the implementation date of march 31 , 2009 .
the frb permits additional securities , such as the equity units sold to adia , to be included in tier 1 capital up to 25% ( 25 % ) ( including the restricted core capital elements in the 15% ( 15 % ) limit ) of total core capital elements , net of goodwill less any associated deferred tax liability .
at december 31 , 2008 , citigroup had approximately 16.1% ( 16.1 % ) against the limit .
the frb granted interim capital relief for the impact of adopting sfas 158 at december 31 , 2008 and december 31 , 2007 .
the frb and the ffiec may propose amendments to , and issue interpretations of , risk-based capital guidelines and reporting instructions .
these may affect reported capital ratios and net risk-weighted assets .
capital resources of citigroup 2019s depository institutions citigroup 2019s subsidiary depository institutions in the united states are subject to risk-based capital guidelines issued by their respective primary federal bank regulatory agencies , which are similar to the frb 2019s guidelines .
to be 201cwell capitalized 201d under federal bank regulatory agency definitions , citigroup 2019s depository institutions must have a tier 1 capital ratio of at least 6% ( 6 % ) , a total capital ( tier 1 + tier 2 capital ) ratio of at least 10% ( 10 % ) and a leverage ratio of at least 5% ( 5 % ) , and not be subject to a regulatory directive to meet and maintain higher capital levels .
at december 31 , 2008 , all of citigroup 2019s subsidiary depository institutions were 201cwell capitalized 201d under the federal regulatory agencies 2019 definitions , including citigroup 2019s primary depository institution , citibank , n.a. , as noted in the following table : citibank , n.a .
components of capital and ratios under regulatory guidelines in billions of dollars at year end 2008 2007 .

Table:
in billions of dollars at year end	2008	2007
tier 1 capital	$ 71.0	$ 82.0
total capital ( tier 1 and tier 2 )	108.4	121.6
tier 1 capital ratio	9.94% ( 9.94 % )	8.98% ( 8.98 % )
total capital ratio ( tier 1 and tier 2 )	15.18	13.33
leverage ratio ( 1 )	5.82	6.65

Post-table text:
leverage ratio ( 1 ) 5.82 6.65 ( 1 ) tier 1 capital divided by adjusted average assets .
citibank , n.a .
had a net loss for 2008 amounting to $ 6.2 billion .
during 2008 , citibank , n.a .
received contributions from its parent company of $ 6.1 billion .
citibank , n.a .
did not issue any additional subordinated notes in 2008 .
total subordinated notes issued to citicorp holdings inc .
that were outstanding at december 31 , 2008 and december 31 , 2007 and included in citibank , n.a . 2019s tier 2 capital , amounted to $ 28.2 billion .
citibank , n.a .
received an additional $ 14.3 billion in capital contribution from its parent company in january 2009 .
the impact of this contribution is not reflected in the table above .
the substantial events in 2008 impacting the capital of citigroup , and the potential future events discussed on page 94 under 201ccitigroup regulatory capital ratios , 201d also affected , or could affect , citibank , n.a. .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["subtract(", "5829", "5735", ")", "EOF"]}
For number_turn cases, a valid program can also be a single numeric token followed by EOF, for example {"program_tokens": ["206588", "EOF"]}.


[System] You are solving conversational numerical reasoning over financial reports. Use only the current question, dialogue history, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA-family DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Current question:
what is tier 1 capital in 2007?

Dialogue history:
[Turn 1] what is the total capital in 2008 less tier 1 capital?
[Turn 2] what is total capital from 2007?
[Turn 3] what is tier 1 capital in 2007?

Pre-table text:
mandatorily redeemable securities of subsidiary trusts total mandatorily redeemable securities of subsidiary trusts ( trust preferred securities ) , which qualify as tier 1 capital , were $ 23.899 billion at december 31 , 2008 , as compared to $ 23.594 billion at december 31 , 2007 .
in 2008 , citigroup did not issue any new enhanced trust preferred securities .
the frb issued a final rule , with an effective date of april 11 , 2005 , which retains trust preferred securities in tier 1 capital of bank holding companies , but with stricter quantitative limits and clearer qualitative standards .
under the rule , after a five-year transition period , the aggregate amount of trust preferred securities and certain other restricted core capital elements included in tier 1 capital of internationally active banking organizations , such as citigroup , would be limited to 15% ( 15 % ) of total core capital elements , net of goodwill , less any associated deferred tax liability .
the amount of trust preferred securities and certain other elements in excess of the limit could be included in tier 2 capital , subject to restrictions .
at december 31 , 2008 , citigroup had approximately 11.8% ( 11.8 % ) against the limit .
the company expects to be within restricted core capital limits prior to the implementation date of march 31 , 2009 .
the frb permits additional securities , such as the equity units sold to adia , to be included in tier 1 capital up to 25% ( 25 % ) ( including the restricted core capital elements in the 15% ( 15 % ) limit ) of total core capital elements , net of goodwill less any associated deferred tax liability .
at december 31 , 2008 , citigroup had approximately 16.1% ( 16.1 % ) against the limit .
the frb granted interim capital relief for the impact of adopting sfas 158 at december 31 , 2008 and december 31 , 2007 .
the frb and the ffiec may propose amendments to , and issue interpretations of , risk-based capital guidelines and reporting instructions .
these may affect reported capital ratios and net risk-weighted assets .
capital resources of citigroup 2019s depository institutions citigroup 2019s subsidiary depository institutions in the united states are subject to risk-based capital guidelines issued by their respective primary federal bank regulatory agencies , which are similar to the frb 2019s guidelines .
to be 201cwell capitalized 201d under federal bank regulatory agency definitions , citigroup 2019s depository institutions must have a tier 1 capital ratio of at least 6% ( 6 % ) , a total capital ( tier 1 + tier 2 capital ) ratio of at least 10% ( 10 % ) and a leverage ratio of at least 5% ( 5 % ) , and not be subject to a regulatory directive to meet and maintain higher capital levels .
at december 31 , 2008 , all of citigroup 2019s subsidiary depository institutions were 201cwell capitalized 201d under the federal regulatory agencies 2019 definitions , including citigroup 2019s primary depository institution , citibank , n.a. , as noted in the following table : citibank , n.a .
components of capital and ratios under regulatory guidelines in billions of dollars at year end 2008 2007 .

Table:
in billions of dollars at year end	2008	2007
tier 1 capital	$ 71.0	$ 82.0
total capital ( tier 1 and tier 2 )	108.4	121.6
tier 1 capital ratio	9.94% ( 9.94 % )	8.98% ( 8.98 % )
total capital ratio ( tier 1 and tier 2 )	15.18	13.33
leverage ratio ( 1 )	5.82	6.65

Post-table text:
leverage ratio ( 1 ) 5.82 6.65 ( 1 ) tier 1 capital divided by adjusted average assets .
citibank , n.a .
had a net loss for 2008 amounting to $ 6.2 billion .
during 2008 , citibank , n.a .
received contributions from its parent company of $ 6.1 billion .
citibank , n.a .
did not issue any additional subordinated notes in 2008 .
total subordinated notes issued to citicorp holdings inc .
that were outstanding at december 31 , 2008 and december 31 , 2007 and included in citibank , n.a . 2019s tier 2 capital , amounted to $ 28.2 billion .
citibank , n.a .
received an additional $ 14.3 billion in capital contribution from its parent company in january 2009 .
the impact of this contribution is not reflected in the table above .
the substantial events in 2008 impacting the capital of citigroup , and the potential future events discussed on page 94 under 201ccitigroup regulatory capital ratios , 201d also affected , or could affect , citibank , n.a. .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["subtract(", "5829", "5735", ")", "EOF"]}
For number_turn cases, a valid program can also be a single numeric token followed by EOF, for example {"program_tokens": ["206588", "EOF"]}.


[System] You are solving conversational numerical reasoning over financial reports. Use only the current question, dialogue history, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA-family DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Current question:
what is the difference of total capital and tier 1 in 2007?

Dialogue history:
[Turn 1] what is the total capital in 2008 less tier 1 capital?
[Turn 2] what is total capital from 2007?
[Turn 3] what is tier 1 capital in 2007?
[Turn 4] what is the difference of total capital and tier 1 in 2007?

Pre-table text:
mandatorily redeemable securities of subsidiary trusts total mandatorily redeemable securities of subsidiary trusts ( trust preferred securities ) , which qualify as tier 1 capital , were $ 23.899 billion at december 31 , 2008 , as compared to $ 23.594 billion at december 31 , 2007 .
in 2008 , citigroup did not issue any new enhanced trust preferred securities .
the frb issued a final rule , with an effective date of april 11 , 2005 , which retains trust preferred securities in tier 1 capital of bank holding companies , but with stricter quantitative limits and clearer qualitative standards .
under the rule , after a five-year transition period , the aggregate amount of trust preferred securities and certain other restricted core capital elements included in tier 1 capital of internationally active banking organizations , such as citigroup , would be limited to 15% ( 15 % ) of total core capital elements , net of goodwill , less any associated deferred tax liability .
the amount of trust preferred securities and certain other elements in excess of the limit could be included in tier 2 capital , subject to restrictions .
at december 31 , 2008 , citigroup had approximately 11.8% ( 11.8 % ) against the limit .
the company expects to be within restricted core capital limits prior to the implementation date of march 31 , 2009 .
the frb permits additional securities , such as the equity units sold to adia , to be included in tier 1 capital up to 25% ( 25 % ) ( including the restricted core capital elements in the 15% ( 15 % ) limit ) of total core capital elements , net of goodwill less any associated deferred tax liability .
at december 31 , 2008 , citigroup had approximately 16.1% ( 16.1 % ) against the limit .
the frb granted interim capital relief for the impact of adopting sfas 158 at december 31 , 2008 and december 31 , 2007 .
the frb and the ffiec may propose amendments to , and issue interpretations of , risk-based capital guidelines and reporting instructions .
these may affect reported capital ratios and net risk-weighted assets .
capital resources of citigroup 2019s depository institutions citigroup 2019s subsidiary depository institutions in the united states are subject to risk-based capital guidelines issued by their respective primary federal bank regulatory agencies , which are similar to the frb 2019s guidelines .
to be 201cwell capitalized 201d under federal bank regulatory agency definitions , citigroup 2019s depository institutions must have a tier 1 capital ratio of at least 6% ( 6 % ) , a total capital ( tier 1 + tier 2 capital ) ratio of at least 10% ( 10 % ) and a leverage ratio of at least 5% ( 5 % ) , and not be subject to a regulatory directive to meet and maintain higher capital levels .
at december 31 , 2008 , all of citigroup 2019s subsidiary depository institutions were 201cwell capitalized 201d under the federal regulatory agencies 2019 definitions , including citigroup 2019s primary depository institution , citibank , n.a. , as noted in the following table : citibank , n.a .
components of capital and ratios under regulatory guidelines in billions of dollars at year end 2008 2007 .

Table:
in billions of dollars at year end	2008	2007
tier 1 capital	$ 71.0	$ 82.0
total capital ( tier 1 and tier 2 )	108.4	121.6
tier 1 capital ratio	9.94% ( 9.94 % )	8.98% ( 8.98 % )
total capital ratio ( tier 1 and tier 2 )	15.18	13.33
leverage ratio ( 1 )	5.82	6.65

Post-table text:
leverage ratio ( 1 ) 5.82 6.65 ( 1 ) tier 1 capital divided by adjusted average assets .
citibank , n.a .
had a net loss for 2008 amounting to $ 6.2 billion .
during 2008 , citibank , n.a .
received contributions from its parent company of $ 6.1 billion .
citibank , n.a .
did not issue any additional subordinated notes in 2008 .
total subordinated notes issued to citicorp holdings inc .
that were outstanding at december 31 , 2008 and december 31 , 2007 and included in citibank , n.a . 2019s tier 2 capital , amounted to $ 28.2 billion .
citibank , n.a .
received an additional $ 14.3 billion in capital contribution from its parent company in january 2009 .
the impact of this contribution is not reflected in the table above .
the substantial events in 2008 impacting the capital of citigroup , and the potential future events discussed on page 94 under 201ccitigroup regulatory capital ratios , 201d also affected , or could affect , citibank , n.a. .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["subtract(", "5829", "5735", ")", "EOF"]}
For number_turn cases, a valid program can also be a single numeric token followed by EOF, for example {"program_tokens": ["206588", "EOF"]}.


[System] You are solving conversational numerical reasoning over financial reports. Use only the current question, dialogue history, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA-family DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Current question:
what is the ratio of the differences in capital from 2008 to 2007?

Dialogue history:
[Turn 1] what is the total capital in 2008 less tier 1 capital?
[Turn 2] what is total capital from 2007?
[Turn 3] what is tier 1 capital in 2007?
[Turn 4] what is the difference of total capital and tier 1 in 2007?
[Turn 5] what is the ratio of the differences in capital from 2008 to 2007?

Pre-table text:
mandatorily redeemable securities of subsidiary trusts total mandatorily redeemable securities of subsidiary trusts ( trust preferred securities ) , which qualify as tier 1 capital , were $ 23.899 billion at december 31 , 2008 , as compared to $ 23.594 billion at december 31 , 2007 .
in 2008 , citigroup did not issue any new enhanced trust preferred securities .
the frb issued a final rule , with an effective date of april 11 , 2005 , which retains trust preferred securities in tier 1 capital of bank holding companies , but with stricter quantitative limits and clearer qualitative standards .
under the rule , after a five-year transition period , the aggregate amount of trust preferred securities and certain other restricted core capital elements included in tier 1 capital of internationally active banking organizations , such as citigroup , would be limited to 15% ( 15 % ) of total core capital elements , net of goodwill , less any associated deferred tax liability .
the amount of trust preferred securities and certain other elements in excess of the limit could be included in tier 2 capital , subject to restrictions .
at december 31 , 2008 , citigroup had approximately 11.8% ( 11.8 % ) against the limit .
the company expects to be within restricted core capital limits prior to the implementation date of march 31 , 2009 .
the frb permits additional securities , such as the equity units sold to adia , to be included in tier 1 capital up to 25% ( 25 % ) ( including the restricted core capital elements in the 15% ( 15 % ) limit ) of total core capital elements , net of goodwill less any associated deferred tax liability .
at december 31 , 2008 , citigroup had approximately 16.1% ( 16.1 % ) against the limit .
the frb granted interim capital relief for the impact of adopting sfas 158 at december 31 , 2008 and december 31 , 2007 .
the frb and the ffiec may propose amendments to , and issue interpretations of , risk-based capital guidelines and reporting instructions .
these may affect reported capital ratios and net risk-weighted assets .
capital resources of citigroup 2019s depository institutions citigroup 2019s subsidiary depository institutions in the united states are subject to risk-based capital guidelines issued by their respective primary federal bank regulatory agencies , which are similar to the frb 2019s guidelines .
to be 201cwell capitalized 201d under federal bank regulatory agency definitions , citigroup 2019s depository institutions must have a tier 1 capital ratio of at least 6% ( 6 % ) , a total capital ( tier 1 + tier 2 capital ) ratio of at least 10% ( 10 % ) and a leverage ratio of at least 5% ( 5 % ) , and not be subject to a regulatory directive to meet and maintain higher capital levels .
at december 31 , 2008 , all of citigroup 2019s subsidiary depository institutions were 201cwell capitalized 201d under the federal regulatory agencies 2019 definitions , including citigroup 2019s primary depository institution , citibank , n.a. , as noted in the following table : citibank , n.a .
components of capital and ratios under regulatory guidelines in billions of dollars at year end 2008 2007 .

Table:
in billions of dollars at year end	2008	2007
tier 1 capital	$ 71.0	$ 82.0
total capital ( tier 1 and tier 2 )	108.4	121.6
tier 1 capital ratio	9.94% ( 9.94 % )	8.98% ( 8.98 % )
total capital ratio ( tier 1 and tier 2 )	15.18	13.33
leverage ratio ( 1 )	5.82	6.65

Post-table text:
leverage ratio ( 1 ) 5.82 6.65 ( 1 ) tier 1 capital divided by adjusted average assets .
citibank , n.a .
had a net loss for 2008 amounting to $ 6.2 billion .
during 2008 , citibank , n.a .
received contributions from its parent company of $ 6.1 billion .
citibank , n.a .
did not issue any additional subordinated notes in 2008 .
total subordinated notes issued to citicorp holdings inc .
that were outstanding at december 31 , 2008 and december 31 , 2007 and included in citibank , n.a . 2019s tier 2 capital , amounted to $ 28.2 billion .
citibank , n.a .
received an additional $ 14.3 billion in capital contribution from its parent company in january 2009 .
the impact of this contribution is not reflected in the table above .
the substantial events in 2008 impacting the capital of citigroup , and the potential future events discussed on page 94 under 201ccitigroup regulatory capital ratios , 201d also affected , or could affect , citibank , n.a. .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["subtract(", "5829", "5735", ")", "EOF"]}
For number_turn cases, a valid program can also be a single numeric token followed by EOF, for example {"program_tokens": ["206588", "EOF"]}.


[System] You are solving conversational numerical reasoning over financial reports. Use only the current question, dialogue history, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA-family DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Current question:
what were, in millions, the total catastrophe losses in the years of 2009 and 2010, combined?

Dialogue history:
[Turn 1] what were, in millions, the total catastrophe losses in the years of 2009 and 2010, combined?

Pre-table text:
the following table shows the impact of catastrophe losses and related reinstatement premiums and the impact of prior period development on our consolidated loss and loss expense ratio for the periods indicated. .

Table:
	2010	2009	2008
loss and loss expense ratio as reported	59.2% ( 59.2 % )	58.8% ( 58.8 % )	60.6% ( 60.6 % )
catastrophe losses and related reinstatement premiums	( 3.2 ) % (  % )	( 1.2 ) % (  % )	( 4.7 ) % (  % )
prior period development	4.6% ( 4.6 % )	4.9% ( 4.9 % )	6.8% ( 6.8 % )
large assumed loss portfolio transfers	( 0.3 ) % (  % )	( 0.8 ) % (  % )	0.0% ( 0.0 % )
loss and loss expense ratio adjusted	60.3% ( 60.3 % )	61.7% ( 61.7 % )	62.7% ( 62.7 % )

Post-table text:
we recorded net pre-tax catastrophe losses of $ 366 million in 2010 compared with net pre-tax catastrophe losses of $ 137 million and $ 567 million in 2009 and 2008 , respectively .
the catastrophe losses for 2010 were primarily related to weather- related events in the u.s. , earthquakes in chile , mexico , and new zealand , and storms in australia and europe .
the catastrophe losses for 2009 were primarily related to an earthquake in asia , floods in europe , several weather-related events in the u.s. , and a european windstorm .
for 2008 , the catastrophe losses were primarily related to hurricanes gustav and ike .
prior period development arises from changes to loss estimates recognized in the current year that relate to loss reserves first reported in previous calendar years and excludes the effect of losses from the development of earned premium from pre- vious accident years .
we experienced $ 503 million of net favorable prior period development in our p&c segments in 2010 .
this compares with net favorable prior period development in our p&c segments of $ 576 million and $ 814 million in 2009 and 2008 , respectively .
refer to 201cprior period development 201d for more information .
the adjusted loss and loss expense ratio declined in 2010 , compared with 2009 , primarily due to the impact of the crop settlements , non-recurring premium adjustment and the reduction in assumed loss portfolio business , which is written at higher loss ratios than other types of business .
our policy acquisition costs include commissions , premium taxes , underwriting , and other costs that vary with , and are primarily related to , the production of premium .
administrative expenses include all other operating costs .
our policy acquis- ition cost ratio increased in 2010 , compared with 2009 .
the increase was primarily related to the impact of crop settlements , which generated higher profit-share commissions and a lower adjustment to net premiums earned , as well as the impact of reinstatement premiums expensed in connection with catastrophe activity and changes in business mix .
our administrative expense ratio increased in 2010 , primarily due to the impact of the crop settlements , reinstatement premiums expensed , and increased costs in our international operations .
although the crop settlements generate minimal administrative expenses , they resulted in lower adjustment to net premiums earned in 2010 , compared with 2009 .
administrative expenses in 2010 , were partially offset by higher net results generated by our third party claims administration business , esis , the results of which are included within our administrative expenses .
esis generated $ 85 million in net results in 2010 , compared with $ 26 million in 2009 .
the increase is primarily from non-recurring sources .
our policy acquisition cost ratio was stable in 2009 , compared with 2008 , as increases in our combined insurance operations were offset by more favorable final crop year settlement of profit share commissions .
administrative expenses increased in 2009 , primarily due to the inclusion of administrative expenses related to combined insurance for the full year and costs associated with new product expansion in our domestic retail operation and in our personal lines business .
our effective income tax rate , which we calculate as income tax expense divided by income before income tax , is depend- ent upon the mix of earnings from different jurisdictions with various tax rates .
a change in the geographic mix of earnings would change the effective income tax rate .
our effective income tax rate was 15 percent in 2010 , compared with 17 percent and 24 percent in 2009 and 2008 , respectively .
the decrease in our effective income tax rate in 2010 , was primarily due to a change in the mix of earnings to lower tax-paying jurisdictions , a decrease in the amount of unrecognized tax benefits which was the result of a settlement with the u.s .
internal revenue service appeals division regarding federal tax returns for the years 2002-2004 , and the recognition of a non-taxable gain related to the acquisition of rain and hail .
the 2009 year included a reduction of a deferred tax valuation allowance related to investments .
for 2008 , our effective income tax rate was adversely impacted by a change in mix of earnings due to the impact of catastrophe losses in lower tax-paying jurisdictions .
prior period development the favorable prior period development , inclusive of the life segment , of $ 512 million during 2010 was the net result of sev- eral underlying favorable and adverse movements .
with respect to ace 2019s crop business , ace regularly receives reports from its managing general agent ( mga ) relating to the previous crop year ( s ) in subsequent calendar quarters and this typically results .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["subtract(", "5829", "5735", ")", "EOF"]}
For number_turn cases, a valid program can also be a single numeric token followed by EOF, for example {"program_tokens": ["206588", "EOF"]}.


[System] You are solving conversational numerical reasoning over financial reports. Use only the current question, dialogue history, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA-family DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Current question:
and what were those catastrophe losses in 2008, also in millions?

Dialogue history:
[Turn 1] what were, in millions, the total catastrophe losses in the years of 2009 and 2010, combined?
[Turn 2] and what were those catastrophe losses in 2008, also in millions?

Pre-table text:
the following table shows the impact of catastrophe losses and related reinstatement premiums and the impact of prior period development on our consolidated loss and loss expense ratio for the periods indicated. .

Table:
	2010	2009	2008
loss and loss expense ratio as reported	59.2% ( 59.2 % )	58.8% ( 58.8 % )	60.6% ( 60.6 % )
catastrophe losses and related reinstatement premiums	( 3.2 ) % (  % )	( 1.2 ) % (  % )	( 4.7 ) % (  % )
prior period development	4.6% ( 4.6 % )	4.9% ( 4.9 % )	6.8% ( 6.8 % )
large assumed loss portfolio transfers	( 0.3 ) % (  % )	( 0.8 ) % (  % )	0.0% ( 0.0 % )
loss and loss expense ratio adjusted	60.3% ( 60.3 % )	61.7% ( 61.7 % )	62.7% ( 62.7 % )

Post-table text:
we recorded net pre-tax catastrophe losses of $ 366 million in 2010 compared with net pre-tax catastrophe losses of $ 137 million and $ 567 million in 2009 and 2008 , respectively .
the catastrophe losses for 2010 were primarily related to weather- related events in the u.s. , earthquakes in chile , mexico , and new zealand , and storms in australia and europe .
the catastrophe losses for 2009 were primarily related to an earthquake in asia , floods in europe , several weather-related events in the u.s. , and a european windstorm .
for 2008 , the catastrophe losses were primarily related to hurricanes gustav and ike .
prior period development arises from changes to loss estimates recognized in the current year that relate to loss reserves first reported in previous calendar years and excludes the effect of losses from the development of earned premium from pre- vious accident years .
we experienced $ 503 million of net favorable prior period development in our p&c segments in 2010 .
this compares with net favorable prior period development in our p&c segments of $ 576 million and $ 814 million in 2009 and 2008 , respectively .
refer to 201cprior period development 201d for more information .
the adjusted loss and loss expense ratio declined in 2010 , compared with 2009 , primarily due to the impact of the crop settlements , non-recurring premium adjustment and the reduction in assumed loss portfolio business , which is written at higher loss ratios than other types of business .
our policy acquisition costs include commissions , premium taxes , underwriting , and other costs that vary with , and are primarily related to , the production of premium .
administrative expenses include all other operating costs .
our policy acquis- ition cost ratio increased in 2010 , compared with 2009 .
the increase was primarily related to the impact of crop settlements , which generated higher profit-share commissions and a lower adjustment to net premiums earned , as well as the impact of reinstatement premiums expensed in connection with catastrophe activity and changes in business mix .
our administrative expense ratio increased in 2010 , primarily due to the impact of the crop settlements , reinstatement premiums expensed , and increased costs in our international operations .
although the crop settlements generate minimal administrative expenses , they resulted in lower adjustment to net premiums earned in 2010 , compared with 2009 .
administrative expenses in 2010 , were partially offset by higher net results generated by our third party claims administration business , esis , the results of which are included within our administrative expenses .
esis generated $ 85 million in net results in 2010 , compared with $ 26 million in 2009 .
the increase is primarily from non-recurring sources .
our policy acquisition cost ratio was stable in 2009 , compared with 2008 , as increases in our combined insurance operations were offset by more favorable final crop year settlement of profit share commissions .
administrative expenses increased in 2009 , primarily due to the inclusion of administrative expenses related to combined insurance for the full year and costs associated with new product expansion in our domestic retail operation and in our personal lines business .
our effective income tax rate , which we calculate as income tax expense divided by income before income tax , is depend- ent upon the mix of earnings from different jurisdictions with various tax rates .
a change in the geographic mix of earnings would change the effective income tax rate .
our effective income tax rate was 15 percent in 2010 , compared with 17 percent and 24 percent in 2009 and 2008 , respectively .
the decrease in our effective income tax rate in 2010 , was primarily due to a change in the mix of earnings to lower tax-paying jurisdictions , a decrease in the amount of unrecognized tax benefits which was the result of a settlement with the u.s .
internal revenue service appeals division regarding federal tax returns for the years 2002-2004 , and the recognition of a non-taxable gain related to the acquisition of rain and hail .
the 2009 year included a reduction of a deferred tax valuation allowance related to investments .
for 2008 , our effective income tax rate was adversely impacted by a change in mix of earnings due to the impact of catastrophe losses in lower tax-paying jurisdictions .
prior period development the favorable prior period development , inclusive of the life segment , of $ 512 million during 2010 was the net result of sev- eral underlying favorable and adverse movements .
with respect to ace 2019s crop business , ace regularly receives reports from its managing general agent ( mga ) relating to the previous crop year ( s ) in subsequent calendar quarters and this typically results .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["subtract(", "5829", "5735", ")", "EOF"]}
For number_turn cases, a valid program can also be a single numeric token followed by EOF, for example {"program_tokens": ["206588", "EOF"]}.


[System] You are solving conversational numerical reasoning over financial reports. Use only the current question, dialogue history, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA-family DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Current question:
including, then, 2008, what then becomes that total of losses?

Dialogue history:
[Turn 1] what were, in millions, the total catastrophe losses in the years of 2009 and 2010, combined?
[Turn 2] and what were those catastrophe losses in 2008, also in millions?
[Turn 3] including, then, 2008, what then becomes that total of losses?

Pre-table text:
the following table shows the impact of catastrophe losses and related reinstatement premiums and the impact of prior period development on our consolidated loss and loss expense ratio for the periods indicated. .

Table:
	2010	2009	2008
loss and loss expense ratio as reported	59.2% ( 59.2 % )	58.8% ( 58.8 % )	60.6% ( 60.6 % )
catastrophe losses and related reinstatement premiums	( 3.2 ) % (  % )	( 1.2 ) % (  % )	( 4.7 ) % (  % )
prior period development	4.6% ( 4.6 % )	4.9% ( 4.9 % )	6.8% ( 6.8 % )
large assumed loss portfolio transfers	( 0.3 ) % (  % )	( 0.8 ) % (  % )	0.0% ( 0.0 % )
loss and loss expense ratio adjusted	60.3% ( 60.3 % )	61.7% ( 61.7 % )	62.7% ( 62.7 % )

Post-table text:
we recorded net pre-tax catastrophe losses of $ 366 million in 2010 compared with net pre-tax catastrophe losses of $ 137 million and $ 567 million in 2009 and 2008 , respectively .
the catastrophe losses for 2010 were primarily related to weather- related events in the u.s. , earthquakes in chile , mexico , and new zealand , and storms in australia and europe .
the catastrophe losses for 2009 were primarily related to an earthquake in asia , floods in europe , several weather-related events in the u.s. , and a european windstorm .
for 2008 , the catastrophe losses were primarily related to hurricanes gustav and ike .
prior period development arises from changes to loss estimates recognized in the current year that relate to loss reserves first reported in previous calendar years and excludes the effect of losses from the development of earned premium from pre- vious accident years .
we experienced $ 503 million of net favorable prior period development in our p&c segments in 2010 .
this compares with net favorable prior period development in our p&c segments of $ 576 million and $ 814 million in 2009 and 2008 , respectively .
refer to 201cprior period development 201d for more information .
the adjusted loss and loss expense ratio declined in 2010 , compared with 2009 , primarily due to the impact of the crop settlements , non-recurring premium adjustment and the reduction in assumed loss portfolio business , which is written at higher loss ratios than other types of business .
our policy acquisition costs include commissions , premium taxes , underwriting , and other costs that vary with , and are primarily related to , the production of premium .
administrative expenses include all other operating costs .
our policy acquis- ition cost ratio increased in 2010 , compared with 2009 .
the increase was primarily related to the impact of crop settlements , which generated higher profit-share commissions and a lower adjustment to net premiums earned , as well as the impact of reinstatement premiums expensed in connection with catastrophe activity and changes in business mix .
our administrative expense ratio increased in 2010 , primarily due to the impact of the crop settlements , reinstatement premiums expensed , and increased costs in our international operations .
although the crop settlements generate minimal administrative expenses , they resulted in lower adjustment to net premiums earned in 2010 , compared with 2009 .
administrative expenses in 2010 , were partially offset by higher net results generated by our third party claims administration business , esis , the results of which are included within our administrative expenses .
esis generated $ 85 million in net results in 2010 , compared with $ 26 million in 2009 .
the increase is primarily from non-recurring sources .
our policy acquisition cost ratio was stable in 2009 , compared with 2008 , as increases in our combined insurance operations were offset by more favorable final crop year settlement of profit share commissions .
administrative expenses increased in 2009 , primarily due to the inclusion of administrative expenses related to combined insurance for the full year and costs associated with new product expansion in our domestic retail operation and in our personal lines business .
our effective income tax rate , which we calculate as income tax expense divided by income before income tax , is depend- ent upon the mix of earnings from different jurisdictions with various tax rates .
a change in the geographic mix of earnings would change the effective income tax rate .
our effective income tax rate was 15 percent in 2010 , compared with 17 percent and 24 percent in 2009 and 2008 , respectively .
the decrease in our effective income tax rate in 2010 , was primarily due to a change in the mix of earnings to lower tax-paying jurisdictions , a decrease in the amount of unrecognized tax benefits which was the result of a settlement with the u.s .
internal revenue service appeals division regarding federal tax returns for the years 2002-2004 , and the recognition of a non-taxable gain related to the acquisition of rain and hail .
the 2009 year included a reduction of a deferred tax valuation allowance related to investments .
for 2008 , our effective income tax rate was adversely impacted by a change in mix of earnings due to the impact of catastrophe losses in lower tax-paying jurisdictions .
prior period development the favorable prior period development , inclusive of the life segment , of $ 512 million during 2010 was the net result of sev- eral underlying favorable and adverse movements .
with respect to ace 2019s crop business , ace regularly receives reports from its managing general agent ( mga ) relating to the previous crop year ( s ) in subsequent calendar quarters and this typically results .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["subtract(", "5829", "5735", ")", "EOF"]}
For number_turn cases, a valid program can also be a single numeric token followed by EOF, for example {"program_tokens": ["206588", "EOF"]}.


[System] You are solving conversational numerical reasoning over financial reports. Use only the current question, dialogue history, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA-family DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Current question:
and what is the average of catastrophe losses between the three years, in millions?

Dialogue history:
[Turn 1] what were, in millions, the total catastrophe losses in the years of 2009 and 2010, combined?
[Turn 2] and what were those catastrophe losses in 2008, also in millions?
[Turn 3] including, then, 2008, what then becomes that total of losses?
[Turn 4] and what is the average of catastrophe losses between the three years, in millions?

Pre-table text:
the following table shows the impact of catastrophe losses and related reinstatement premiums and the impact of prior period development on our consolidated loss and loss expense ratio for the periods indicated. .

Table:
	2010	2009	2008
loss and loss expense ratio as reported	59.2% ( 59.2 % )	58.8% ( 58.8 % )	60.6% ( 60.6 % )
catastrophe losses and related reinstatement premiums	( 3.2 ) % (  % )	( 1.2 ) % (  % )	( 4.7 ) % (  % )
prior period development	4.6% ( 4.6 % )	4.9% ( 4.9 % )	6.8% ( 6.8 % )
large assumed loss portfolio transfers	( 0.3 ) % (  % )	( 0.8 ) % (  % )	0.0% ( 0.0 % )
loss and loss expense ratio adjusted	60.3% ( 60.3 % )	61.7% ( 61.7 % )	62.7% ( 62.7 % )

Post-table text:
we recorded net pre-tax catastrophe losses of $ 366 million in 2010 compared with net pre-tax catastrophe losses of $ 137 million and $ 567 million in 2009 and 2008 , respectively .
the catastrophe losses for 2010 were primarily related to weather- related events in the u.s. , earthquakes in chile , mexico , and new zealand , and storms in australia and europe .
the catastrophe losses for 2009 were primarily related to an earthquake in asia , floods in europe , several weather-related events in the u.s. , and a european windstorm .
for 2008 , the catastrophe losses were primarily related to hurricanes gustav and ike .
prior period development arises from changes to loss estimates recognized in the current year that relate to loss reserves first reported in previous calendar years and excludes the effect of losses from the development of earned premium from pre- vious accident years .
we experienced $ 503 million of net favorable prior period development in our p&c segments in 2010 .
this compares with net favorable prior period development in our p&c segments of $ 576 million and $ 814 million in 2009 and 2008 , respectively .
refer to 201cprior period development 201d for more information .
the adjusted loss and loss expense ratio declined in 2010 , compared with 2009 , primarily due to the impact of the crop settlements , non-recurring premium adjustment and the reduction in assumed loss portfolio business , which is written at higher loss ratios than other types of business .
our policy acquisition costs include commissions , premium taxes , underwriting , and other costs that vary with , and are primarily related to , the production of premium .
administrative expenses include all other operating costs .
our policy acquis- ition cost ratio increased in 2010 , compared with 2009 .
the increase was primarily related to the impact of crop settlements , which generated higher profit-share commissions and a lower adjustment to net premiums earned , as well as the impact of reinstatement premiums expensed in connection with catastrophe activity and changes in business mix .
our administrative expense ratio increased in 2010 , primarily due to the impact of the crop settlements , reinstatement premiums expensed , and increased costs in our international operations .
although the crop settlements generate minimal administrative expenses , they resulted in lower adjustment to net premiums earned in 2010 , compared with 2009 .
administrative expenses in 2010 , were partially offset by higher net results generated by our third party claims administration business , esis , the results of which are included within our administrative expenses .
esis generated $ 85 million in net results in 2010 , compared with $ 26 million in 2009 .
the increase is primarily from non-recurring sources .
our policy acquisition cost ratio was stable in 2009 , compared with 2008 , as increases in our combined insurance operations were offset by more favorable final crop year settlement of profit share commissions .
administrative expenses increased in 2009 , primarily due to the inclusion of administrative expenses related to combined insurance for the full year and costs associated with new product expansion in our domestic retail operation and in our personal lines business .
our effective income tax rate , which we calculate as income tax expense divided by income before income tax , is depend- ent upon the mix of earnings from different jurisdictions with various tax rates .
a change in the geographic mix of earnings would change the effective income tax rate .
our effective income tax rate was 15 percent in 2010 , compared with 17 percent and 24 percent in 2009 and 2008 , respectively .
the decrease in our effective income tax rate in 2010 , was primarily due to a change in the mix of earnings to lower tax-paying jurisdictions , a decrease in the amount of unrecognized tax benefits which was the result of a settlement with the u.s .
internal revenue service appeals division regarding federal tax returns for the years 2002-2004 , and the recognition of a non-taxable gain related to the acquisition of rain and hail .
the 2009 year included a reduction of a deferred tax valuation allowance related to investments .
for 2008 , our effective income tax rate was adversely impacted by a change in mix of earnings due to the impact of catastrophe losses in lower tax-paying jurisdictions .
prior period development the favorable prior period development , inclusive of the life segment , of $ 512 million during 2010 was the net result of sev- eral underlying favorable and adverse movements .
with respect to ace 2019s crop business , ace regularly receives reports from its managing general agent ( mga ) relating to the previous crop year ( s ) in subsequent calendar quarters and this typically results .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["subtract(", "5829", "5735", ")", "EOF"]}
For number_turn cases, a valid program can also be a single numeric token followed by EOF, for example {"program_tokens": ["206588", "EOF"]}.


[System] You are solving conversational numerical reasoning over financial reports. Use only the current question, dialogue history, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA-family DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Current question:
what was the difference between the highest and the lowest future benefit payment made for the postretirement benefit plans?

Dialogue history:
[Turn 1] what was the difference between the highest and the lowest future benefit payment made for the postretirement benefit plans?

Pre-table text:
notes to consolidated financial statements 2013 ( continued ) ( amounts in millions , except per share amounts ) cash flows for 2010 , we expect to contribute $ 25.2 and $ 9.2 to our foreign pension plans and domestic pension plans , respectively .
a significant portion of our contributions to the foreign pension plans relate to the u.k .
pension plan .
additionally , we are in the process of modifying the schedule of employer contributions for the u.k .
pension plan and we expect to finalize this during 2010 .
as a result , we expect our contributions to our foreign pension plans to increase from current levels in 2010 and subsequent years .
during 2009 , we contributed $ 31.9 to our foreign pension plans and contributions to the domestic pension plan were negligible .
the following estimated future benefit payments , which reflect future service , as appropriate , are expected to be paid in the years indicated below .
domestic pension plans foreign pension plans postretirement benefit plans .

Table:
years	domestic pension plans	foreign pension plans	postretirement benefit plans
2010	$ 17.2	$ 23.5	$ 5.8
2011	11.1	24.7	5.7
2012	10.8	26.4	5.7
2013	10.5	28.2	5.6
2014	10.5	32.4	5.5
2015 2013 2019	48.5	175.3	24.8

Post-table text:
the estimated future payments for our postretirement benefit plans are before any estimated federal subsidies expected to be received under the medicare prescription drug , improvement and modernization act of 2003 .
federal subsidies are estimated to range from $ 0.5 in 2010 to $ 0.6 in 2014 and are estimated to be $ 2.4 for the period 2015-2019 .
savings plans we sponsor defined contribution plans ( the 201csavings plans 201d ) that cover substantially all domestic employees .
the savings plans permit participants to make contributions on a pre-tax and/or after-tax basis and allows participants to choose among various investment alternatives .
we match a portion of participant contributions based upon their years of service .
amounts expensed for the savings plans for 2009 , 2008 and 2007 were $ 35.1 , $ 29.6 and $ 31.4 , respectively .
expense includes a discretionary company contribution of $ 3.8 , $ 4.0 and $ 4.9 offset by participant forfeitures of $ 2.7 , $ 7.8 , $ 6.0 in 2009 , 2008 and 2007 , respectively .
in addition , we maintain defined contribution plans in various foreign countries and contributed $ 25.0 , $ 28.7 and $ 26.7 to these plans in 2009 , 2008 and 2007 , respectively .
deferred compensation and benefit arrangements we have deferred compensation arrangements which ( i ) permit certain of our key officers and employees to defer a portion of their salary or incentive compensation , or ( ii ) require us to contribute an amount to the participant 2019s account .
the arrangements typically provide that the participant will receive the amounts deferred plus interest upon attaining certain conditions , such as completing a certain number of years of service or upon retirement or termination .
as of december 31 , 2009 and 2008 , the deferred compensation liability balance was $ 100.3 and $ 107.6 , respectively .
amounts expensed for deferred compensation arrangements in 2009 , 2008 and 2007 were $ 11.6 , $ 5.7 and $ 11.9 , respectively .
we have deferred benefit arrangements with certain key officers and employees that provide participants with an annual payment , payable when the participant attains a certain age and after the participant 2019s employment has terminated .
the deferred benefit liability was $ 178.2 and $ 182.1 as of december 31 , 2009 and 2008 , respectively .
amounts expensed for deferred benefit arrangements in 2009 , 2008 and 2007 were $ 12.0 , $ 14.9 and $ 15.5 , respectively .
we have purchased life insurance policies on participants 2019 lives to assist in the funding of the related deferred compensation and deferred benefit liabilities .
as of december 31 , 2009 and 2008 , the cash surrender value of these policies was $ 119.4 and $ 100.2 , respectively .
in addition to the life insurance policies , certain investments are held for the purpose of paying the deferred compensation and deferred benefit liabilities .
these investments , along with the life insurance policies , are held in a separate revocable trust for the purpose of paying the deferred compensation and the deferred benefit .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["subtract(", "5829", "5735", ")", "EOF"]}
For number_turn cases, a valid program can also be a single numeric token followed by EOF, for example {"program_tokens": ["206588", "EOF"]}.


[System] You are solving conversational numerical reasoning over financial reports. Use only the current question, dialogue history, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA-family DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Current question:
and concerning the defined contribution plans in various foreign countries, what was their amount in 2008?

Dialogue history:
[Turn 1] what was the difference between the highest and the lowest future benefit payment made for the postretirement benefit plans?
[Turn 2] and concerning the defined contribution plans in various foreign countries, what was their amount in 2008?

Pre-table text:
notes to consolidated financial statements 2013 ( continued ) ( amounts in millions , except per share amounts ) cash flows for 2010 , we expect to contribute $ 25.2 and $ 9.2 to our foreign pension plans and domestic pension plans , respectively .
a significant portion of our contributions to the foreign pension plans relate to the u.k .
pension plan .
additionally , we are in the process of modifying the schedule of employer contributions for the u.k .
pension plan and we expect to finalize this during 2010 .
as a result , we expect our contributions to our foreign pension plans to increase from current levels in 2010 and subsequent years .
during 2009 , we contributed $ 31.9 to our foreign pension plans and contributions to the domestic pension plan were negligible .
the following estimated future benefit payments , which reflect future service , as appropriate , are expected to be paid in the years indicated below .
domestic pension plans foreign pension plans postretirement benefit plans .

Table:
years	domestic pension plans	foreign pension plans	postretirement benefit plans
2010	$ 17.2	$ 23.5	$ 5.8
2011	11.1	24.7	5.7
2012	10.8	26.4	5.7
2013	10.5	28.2	5.6
2014	10.5	32.4	5.5
2015 2013 2019	48.5	175.3	24.8

Post-table text:
the estimated future payments for our postretirement benefit plans are before any estimated federal subsidies expected to be received under the medicare prescription drug , improvement and modernization act of 2003 .
federal subsidies are estimated to range from $ 0.5 in 2010 to $ 0.6 in 2014 and are estimated to be $ 2.4 for the period 2015-2019 .
savings plans we sponsor defined contribution plans ( the 201csavings plans 201d ) that cover substantially all domestic employees .
the savings plans permit participants to make contributions on a pre-tax and/or after-tax basis and allows participants to choose among various investment alternatives .
we match a portion of participant contributions based upon their years of service .
amounts expensed for the savings plans for 2009 , 2008 and 2007 were $ 35.1 , $ 29.6 and $ 31.4 , respectively .
expense includes a discretionary company contribution of $ 3.8 , $ 4.0 and $ 4.9 offset by participant forfeitures of $ 2.7 , $ 7.8 , $ 6.0 in 2009 , 2008 and 2007 , respectively .
in addition , we maintain defined contribution plans in various foreign countries and contributed $ 25.0 , $ 28.7 and $ 26.7 to these plans in 2009 , 2008 and 2007 , respectively .
deferred compensation and benefit arrangements we have deferred compensation arrangements which ( i ) permit certain of our key officers and employees to defer a portion of their salary or incentive compensation , or ( ii ) require us to contribute an amount to the participant 2019s account .
the arrangements typically provide that the participant will receive the amounts deferred plus interest upon attaining certain conditions , such as completing a certain number of years of service or upon retirement or termination .
as of december 31 , 2009 and 2008 , the deferred compensation liability balance was $ 100.3 and $ 107.6 , respectively .
amounts expensed for deferred compensation arrangements in 2009 , 2008 and 2007 were $ 11.6 , $ 5.7 and $ 11.9 , respectively .
we have deferred benefit arrangements with certain key officers and employees that provide participants with an annual payment , payable when the participant attains a certain age and after the participant 2019s employment has terminated .
the deferred benefit liability was $ 178.2 and $ 182.1 as of december 31 , 2009 and 2008 , respectively .
amounts expensed for deferred benefit arrangements in 2009 , 2008 and 2007 were $ 12.0 , $ 14.9 and $ 15.5 , respectively .
we have purchased life insurance policies on participants 2019 lives to assist in the funding of the related deferred compensation and deferred benefit liabilities .
as of december 31 , 2009 and 2008 , the cash surrender value of these policies was $ 119.4 and $ 100.2 , respectively .
in addition to the life insurance policies , certain investments are held for the purpose of paying the deferred compensation and deferred benefit liabilities .
these investments , along with the life insurance policies , are held in a separate revocable trust for the purpose of paying the deferred compensation and the deferred benefit .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["subtract(", "5829", "5735", ")", "EOF"]}
For number_turn cases, a valid program can also be a single numeric token followed by EOF, for example {"program_tokens": ["206588", "EOF"]}.


[System] You are solving conversational numerical reasoning over financial reports. Use only the current question, dialogue history, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA-family DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Current question:
what was it in 2007?

Dialogue history:
[Turn 1] what was the difference between the highest and the lowest future benefit payment made for the postretirement benefit plans?
[Turn 2] and concerning the defined contribution plans in various foreign countries, what was their amount in 2008?
[Turn 3] what was it in 2007?

Pre-table text:
notes to consolidated financial statements 2013 ( continued ) ( amounts in millions , except per share amounts ) cash flows for 2010 , we expect to contribute $ 25.2 and $ 9.2 to our foreign pension plans and domestic pension plans , respectively .
a significant portion of our contributions to the foreign pension plans relate to the u.k .
pension plan .
additionally , we are in the process of modifying the schedule of employer contributions for the u.k .
pension plan and we expect to finalize this during 2010 .
as a result , we expect our contributions to our foreign pension plans to increase from current levels in 2010 and subsequent years .
during 2009 , we contributed $ 31.9 to our foreign pension plans and contributions to the domestic pension plan were negligible .
the following estimated future benefit payments , which reflect future service , as appropriate , are expected to be paid in the years indicated below .
domestic pension plans foreign pension plans postretirement benefit plans .

Table:
years	domestic pension plans	foreign pension plans	postretirement benefit plans
2010	$ 17.2	$ 23.5	$ 5.8
2011	11.1	24.7	5.7
2012	10.8	26.4	5.7
2013	10.5	28.2	5.6
2014	10.5	32.4	5.5
2015 2013 2019	48.5	175.3	24.8

Post-table text:
the estimated future payments for our postretirement benefit plans are before any estimated federal subsidies expected to be received under the medicare prescription drug , improvement and modernization act of 2003 .
federal subsidies are estimated to range from $ 0.5 in 2010 to $ 0.6 in 2014 and are estimated to be $ 2.4 for the period 2015-2019 .
savings plans we sponsor defined contribution plans ( the 201csavings plans 201d ) that cover substantially all domestic employees .
the savings plans permit participants to make contributions on a pre-tax and/or after-tax basis and allows participants to choose among various investment alternatives .
we match a portion of participant contributions based upon their years of service .
amounts expensed for the savings plans for 2009 , 2008 and 2007 were $ 35.1 , $ 29.6 and $ 31.4 , respectively .
expense includes a discretionary company contribution of $ 3.8 , $ 4.0 and $ 4.9 offset by participant forfeitures of $ 2.7 , $ 7.8 , $ 6.0 in 2009 , 2008 and 2007 , respectively .
in addition , we maintain defined contribution plans in various foreign countries and contributed $ 25.0 , $ 28.7 and $ 26.7 to these plans in 2009 , 2008 and 2007 , respectively .
deferred compensation and benefit arrangements we have deferred compensation arrangements which ( i ) permit certain of our key officers and employees to defer a portion of their salary or incentive compensation , or ( ii ) require us to contribute an amount to the participant 2019s account .
the arrangements typically provide that the participant will receive the amounts deferred plus interest upon attaining certain conditions , such as completing a certain number of years of service or upon retirement or termination .
as of december 31 , 2009 and 2008 , the deferred compensation liability balance was $ 100.3 and $ 107.6 , respectively .
amounts expensed for deferred compensation arrangements in 2009 , 2008 and 2007 were $ 11.6 , $ 5.7 and $ 11.9 , respectively .
we have deferred benefit arrangements with certain key officers and employees that provide participants with an annual payment , payable when the participant attains a certain age and after the participant 2019s employment has terminated .
the deferred benefit liability was $ 178.2 and $ 182.1 as of december 31 , 2009 and 2008 , respectively .
amounts expensed for deferred benefit arrangements in 2009 , 2008 and 2007 were $ 12.0 , $ 14.9 and $ 15.5 , respectively .
we have purchased life insurance policies on participants 2019 lives to assist in the funding of the related deferred compensation and deferred benefit liabilities .
as of december 31 , 2009 and 2008 , the cash surrender value of these policies was $ 119.4 and $ 100.2 , respectively .
in addition to the life insurance policies , certain investments are held for the purpose of paying the deferred compensation and deferred benefit liabilities .
these investments , along with the life insurance policies , are held in a separate revocable trust for the purpose of paying the deferred compensation and the deferred benefit .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["subtract(", "5829", "5735", ")", "EOF"]}
For number_turn cases, a valid program can also be a single numeric token followed by EOF, for example {"program_tokens": ["206588", "EOF"]}.


[System] You are solving conversational numerical reasoning over financial reports. Use only the current question, dialogue history, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA-family DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Current question:
by how much, then, did it increase over the year?

Dialogue history:
[Turn 1] what was the difference between the highest and the lowest future benefit payment made for the postretirement benefit plans?
[Turn 2] and concerning the defined contribution plans in various foreign countries, what was their amount in 2008?
[Turn 3] what was it in 2007?
[Turn 4] by how much, then, did it increase over the year?

Pre-table text:
notes to consolidated financial statements 2013 ( continued ) ( amounts in millions , except per share amounts ) cash flows for 2010 , we expect to contribute $ 25.2 and $ 9.2 to our foreign pension plans and domestic pension plans , respectively .
a significant portion of our contributions to the foreign pension plans relate to the u.k .
pension plan .
additionally , we are in the process of modifying the schedule of employer contributions for the u.k .
pension plan and we expect to finalize this during 2010 .
as a result , we expect our contributions to our foreign pension plans to increase from current levels in 2010 and subsequent years .
during 2009 , we contributed $ 31.9 to our foreign pension plans and contributions to the domestic pension plan were negligible .
the following estimated future benefit payments , which reflect future service , as appropriate , are expected to be paid in the years indicated below .
domestic pension plans foreign pension plans postretirement benefit plans .

Table:
years	domestic pension plans	foreign pension plans	postretirement benefit plans
2010	$ 17.2	$ 23.5	$ 5.8
2011	11.1	24.7	5.7
2012	10.8	26.4	5.7
2013	10.5	28.2	5.6
2014	10.5	32.4	5.5
2015 2013 2019	48.5	175.3	24.8

Post-table text:
the estimated future payments for our postretirement benefit plans are before any estimated federal subsidies expected to be received under the medicare prescription drug , improvement and modernization act of 2003 .
federal subsidies are estimated to range from $ 0.5 in 2010 to $ 0.6 in 2014 and are estimated to be $ 2.4 for the period 2015-2019 .
savings plans we sponsor defined contribution plans ( the 201csavings plans 201d ) that cover substantially all domestic employees .
the savings plans permit participants to make contributions on a pre-tax and/or after-tax basis and allows participants to choose among various investment alternatives .
we match a portion of participant contributions based upon their years of service .
amounts expensed for the savings plans for 2009 , 2008 and 2007 were $ 35.1 , $ 29.6 and $ 31.4 , respectively .
expense includes a discretionary company contribution of $ 3.8 , $ 4.0 and $ 4.9 offset by participant forfeitures of $ 2.7 , $ 7.8 , $ 6.0 in 2009 , 2008 and 2007 , respectively .
in addition , we maintain defined contribution plans in various foreign countries and contributed $ 25.0 , $ 28.7 and $ 26.7 to these plans in 2009 , 2008 and 2007 , respectively .
deferred compensation and benefit arrangements we have deferred compensation arrangements which ( i ) permit certain of our key officers and employees to defer a portion of their salary or incentive compensation , or ( ii ) require us to contribute an amount to the participant 2019s account .
the arrangements typically provide that the participant will receive the amounts deferred plus interest upon attaining certain conditions , such as completing a certain number of years of service or upon retirement or termination .
as of december 31 , 2009 and 2008 , the deferred compensation liability balance was $ 100.3 and $ 107.6 , respectively .
amounts expensed for deferred compensation arrangements in 2009 , 2008 and 2007 were $ 11.6 , $ 5.7 and $ 11.9 , respectively .
we have deferred benefit arrangements with certain key officers and employees that provide participants with an annual payment , payable when the participant attains a certain age and after the participant 2019s employment has terminated .
the deferred benefit liability was $ 178.2 and $ 182.1 as of december 31 , 2009 and 2008 , respectively .
amounts expensed for deferred benefit arrangements in 2009 , 2008 and 2007 were $ 12.0 , $ 14.9 and $ 15.5 , respectively .
we have purchased life insurance policies on participants 2019 lives to assist in the funding of the related deferred compensation and deferred benefit liabilities .
as of december 31 , 2009 and 2008 , the cash surrender value of these policies was $ 119.4 and $ 100.2 , respectively .
in addition to the life insurance policies , certain investments are held for the purpose of paying the deferred compensation and deferred benefit liabilities .
these investments , along with the life insurance policies , are held in a separate revocable trust for the purpose of paying the deferred compensation and the deferred benefit .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["subtract(", "5829", "5735", ")", "EOF"]}
For number_turn cases, a valid program can also be a single numeric token followed by EOF, for example {"program_tokens": ["206588", "EOF"]}.


[System] You are solving conversational numerical reasoning over financial reports. Use only the current question, dialogue history, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA-family DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Current question:
and what was this increase as a percent of the 2007 amount?

Dialogue history:
[Turn 1] what was the difference between the highest and the lowest future benefit payment made for the postretirement benefit plans?
[Turn 2] and concerning the defined contribution plans in various foreign countries, what was their amount in 2008?
[Turn 3] what was it in 2007?
[Turn 4] by how much, then, did it increase over the year?
[Turn 5] and what was this increase as a percent of the 2007 amount?

Pre-table text:
notes to consolidated financial statements 2013 ( continued ) ( amounts in millions , except per share amounts ) cash flows for 2010 , we expect to contribute $ 25.2 and $ 9.2 to our foreign pension plans and domestic pension plans , respectively .
a significant portion of our contributions to the foreign pension plans relate to the u.k .
pension plan .
additionally , we are in the process of modifying the schedule of employer contributions for the u.k .
pension plan and we expect to finalize this during 2010 .
as a result , we expect our contributions to our foreign pension plans to increase from current levels in 2010 and subsequent years .
during 2009 , we contributed $ 31.9 to our foreign pension plans and contributions to the domestic pension plan were negligible .
the following estimated future benefit payments , which reflect future service , as appropriate , are expected to be paid in the years indicated below .
domestic pension plans foreign pension plans postretirement benefit plans .

Table:
years	domestic pension plans	foreign pension plans	postretirement benefit plans
2010	$ 17.2	$ 23.5	$ 5.8
2011	11.1	24.7	5.7
2012	10.8	26.4	5.7
2013	10.5	28.2	5.6
2014	10.5	32.4	5.5
2015 2013 2019	48.5	175.3	24.8

Post-table text:
the estimated future payments for our postretirement benefit plans are before any estimated federal subsidies expected to be received under the medicare prescription drug , improvement and modernization act of 2003 .
federal subsidies are estimated to range from $ 0.5 in 2010 to $ 0.6 in 2014 and are estimated to be $ 2.4 for the period 2015-2019 .
savings plans we sponsor defined contribution plans ( the 201csavings plans 201d ) that cover substantially all domestic employees .
the savings plans permit participants to make contributions on a pre-tax and/or after-tax basis and allows participants to choose among various investment alternatives .
we match a portion of participant contributions based upon their years of service .
amounts expensed for the savings plans for 2009 , 2008 and 2007 were $ 35.1 , $ 29.6 and $ 31.4 , respectively .
expense includes a discretionary company contribution of $ 3.8 , $ 4.0 and $ 4.9 offset by participant forfeitures of $ 2.7 , $ 7.8 , $ 6.0 in 2009 , 2008 and 2007 , respectively .
in addition , we maintain defined contribution plans in various foreign countries and contributed $ 25.0 , $ 28.7 and $ 26.7 to these plans in 2009 , 2008 and 2007 , respectively .
deferred compensation and benefit arrangements we have deferred compensation arrangements which ( i ) permit certain of our key officers and employees to defer a portion of their salary or incentive compensation , or ( ii ) require us to contribute an amount to the participant 2019s account .
the arrangements typically provide that the participant will receive the amounts deferred plus interest upon attaining certain conditions , such as completing a certain number of years of service or upon retirement or termination .
as of december 31 , 2009 and 2008 , the deferred compensation liability balance was $ 100.3 and $ 107.6 , respectively .
amounts expensed for deferred compensation arrangements in 2009 , 2008 and 2007 were $ 11.6 , $ 5.7 and $ 11.9 , respectively .
we have deferred benefit arrangements with certain key officers and employees that provide participants with an annual payment , payable when the participant attains a certain age and after the participant 2019s employment has terminated .
the deferred benefit liability was $ 178.2 and $ 182.1 as of december 31 , 2009 and 2008 , respectively .
amounts expensed for deferred benefit arrangements in 2009 , 2008 and 2007 were $ 12.0 , $ 14.9 and $ 15.5 , respectively .
we have purchased life insurance policies on participants 2019 lives to assist in the funding of the related deferred compensation and deferred benefit liabilities .
as of december 31 , 2009 and 2008 , the cash surrender value of these policies was $ 119.4 and $ 100.2 , respectively .
in addition to the life insurance policies , certain investments are held for the purpose of paying the deferred compensation and deferred benefit liabilities .
these investments , along with the life insurance policies , are held in a separate revocable trust for the purpose of paying the deferred compensation and the deferred benefit .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["subtract(", "5829", "5735", ")", "EOF"]}
For number_turn cases, a valid program can also be a single numeric token followed by EOF, for example {"program_tokens": ["206588", "EOF"]}.


[System] You are solving conversational numerical reasoning over financial reports. Use only the current question, dialogue history, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA-family DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Current question:
what is the value of advance auto parts stock in 2009 less 100?

Dialogue history:
[Turn 1] what is the value of advance auto parts stock in 2009 less 100?

Pre-table text:
stock price performance the following graph shows a comparison of the cumulative total return on our common stock , the standard & poor's 500 index and the standard & poor's 500 retail index .
the graph assumes that the value of an investment in our common stock and in each such index was $ 100 on december 30 , 2006 , and that any dividends have been reinvested .
the comparison in the graph below is based solely on historical data and is not intended to forecast the possible future performance of our common stock .
comparison of cumulative total return among advance auto parts , inc. , s&p 500 index and s&p 500 retail index company/index advance auto parts s&p 500 index s&p retail index december 30 , $ 100.00 100.00 100.00 december 29 , $ 108.00 104.24 january 3 , $ 97.26 january 2 , $ 116.01 january 1 , $ 190.41 101.84 december 31 , $ 201.18 104.81 .

Table:
company/index	december 30 2006	december 29 2007	january 3 2009	january 2 2010	january 1 2011	december 31 2011
advance auto parts	$ 100.00	$ 108.00	$ 97.26	$ 116.01	$ 190.41	$ 201.18
s&p 500 index	100.00	104.24	65.70	78.62	88.67	88.67
s&p retail index	100.00	82.15	58.29	82.36	101.84	104.81

Post-table text:
stock price performance the following graph shows a comparison of the cumulative total return on our common stock , the standard & poor's 500 index and the standard & poor's 500 retail index .
the graph assumes that the value of an investment in our common stock and in each such index was $ 100 on december 30 , 2006 , and that any dividends have been reinvested .
the comparison in the graph below is based solely on historical data and is not intended to forecast the possible future performance of our common stock .
comparison of cumulative total return among advance auto parts , inc. , s&p 500 index and s&p 500 retail index company/index advance auto parts s&p 500 index s&p retail index december 30 , $ 100.00 100.00 100.00 december 29 , $ 108.00 104.24 january 3 , $ 97.26 january 2 , $ 116.01 january 1 , $ 190.41 101.84 december 31 , $ 201.18 104.81 .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["subtract(", "5829", "5735", ")", "EOF"]}
For number_turn cases, a valid program can also be a single numeric token followed by EOF, for example {"program_tokens": ["206588", "EOF"]}.


[System] You are solving conversational numerical reasoning over financial reports. Use only the current question, dialogue history, pre-table text, table, and post-table text. Return ONLY a JSON object with exactly one key: "program_tokens". The value must be a list of FinQA-family DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Current question:
what is the percent change?

Dialogue history:
[Turn 1] what is the value of advance auto parts stock in 2009 less 100?
[Turn 2] what is the percent change?

Pre-table text:
stock price performance the following graph shows a comparison of the cumulative total return on our common stock , the standard & poor's 500 index and the standard & poor's 500 retail index .
the graph assumes that the value of an investment in our common stock and in each such index was $ 100 on december 30 , 2006 , and that any dividends have been reinvested .
the comparison in the graph below is based solely on historical data and is not intended to forecast the possible future performance of our common stock .
comparison of cumulative total return among advance auto parts , inc. , s&p 500 index and s&p 500 retail index company/index advance auto parts s&p 500 index s&p retail index december 30 , $ 100.00 100.00 100.00 december 29 , $ 108.00 104.24 january 3 , $ 97.26 january 2 , $ 116.01 january 1 , $ 190.41 101.84 december 31 , $ 201.18 104.81 .

Table:
company/index	december 30 2006	december 29 2007	january 3 2009	january 2 2010	january 1 2011	december 31 2011
advance auto parts	$ 100.00	$ 108.00	$ 97.26	$ 116.01	$ 190.41	$ 201.18
s&p 500 index	100.00	104.24	65.70	78.62	88.67	88.67
s&p retail index	100.00	82.15	58.29	82.36	101.84	104.81

Post-table text:
stock price performance the following graph shows a comparison of the cumulative total return on our common stock , the standard & poor's 500 index and the standard & poor's 500 retail index .
the graph assumes that the value of an investment in our common stock and in each such index was $ 100 on december 30 , 2006 , and that any dividends have been reinvested .
the comparison in the graph below is based solely on historical data and is not intended to forecast the possible future performance of our common stock .
comparison of cumulative total return among advance auto parts , inc. , s&p 500 index and s&p 500 retail index company/index advance auto parts s&p 500 index s&p retail index december 30 , $ 100.00 100.00 100.00 december 29 , $ 108.00 104.24 january 3 , $ 97.26 january 2 , $ 116.01 january 1 , $ 190.41 101.84 december 31 , $ 201.18 104.81 .

Allowed operations:
add, subtract, multiply, divide, greater, exp, table_max, table_min, table_sum, table_average

Return JSON only in this form:
{"program_tokens": ["subtract(", "5829", "5735", ")", "EOF"]}
For number_turn cases, a valid program can also be a single numeric token followed by EOF, for example {"program_tokens": ["206588", "EOF"]}.