[System] You are solving numerical reasoning over financial reports. Use only the provided question, 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 DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
by how much did proved undeveloped reserves increase during 2017?

Pre-table text:
supplementary information on oil and gas producing activities ( unaudited ) 2017 proved reserves decreased by 647 mmboe primarily due to the following : 2022 revisions of previous estimates : increased by 49 mmboe primarily due to the acceleration of higher economic wells in the bakken into the 5-year plan resulting in an increase of 44 mmboe , with the remainder being due to revisions across the business .
2022 extensions , discoveries , and other additions : increased by 116 mmboe primarily due to an increase of 97 mmboe associated with the expansion of proved areas and wells to sales from unproved categories in oklahoma .
2022 purchases of reserves in place : increased by 28 mmboe from acquisitions of assets in the northern delaware basin in new mexico .
2022 production : decreased by 145 mmboe .
2022 sales of reserves in place : decreased by 695 mmboe including 685 mmboe associated with the sale of our canadian business and 10 mmboe associated with divestitures of certain conventional assets in oklahoma and colorado .
see item 8 .
financial statements and supplementary data - note 5 to the consolidated financial statements for information regarding these dispositions .
2016 proved reserves decreased by 67 mmboe primarily due to the following : 2022 revisions of previous estimates : increased by 63 mmboe primarily due to an increase of 151 mmboe associated with the acceleration of higher economic wells in the u.s .
resource plays into the 5-year plan and a decrease of 64 mmboe due to u.s .
technical revisions .
2022 extensions , discoveries , and other additions : increased by 60 mmboe primarily associated with the expansion of proved areas and new wells to sales from unproven categories in oklahoma .
2022 purchases of reserves in place : increased by 34 mmboe from acquisition of stack assets in oklahoma .
2022 production : decreased by 144 mmboe .
2022 sales of reserves in place : decreased by 84 mmboe associated with the divestitures of certain wyoming and gulf of mexico assets .
2015 proved reserves decreased by 35 mmboe primarily due to the following : 2022 revisions of previous estimates : decreased by 2 mmboe primarily resulting from an increase of 105 mmboe associated with drilling programs in u.s .
resource plays and an increase of 67 mmboe in discontinued operations due to technical reevaluation and lower royalty percentages related to lower realized prices , offset by a decrease of 173 mmboe which was largely due to reductions to our capital development program and adherence to the sec 5-year rule .
2022 extensions , discoveries , and other additions : increased by140 mmboe as a result of drilling programs in our u.s .
resource plays .
2022 production : decreased by 157 mmboe .
2022 sales of reserves in place : u.s .
conventional assets sales contributed to a decrease of 18 mmboe .
changes in proved undeveloped reserves as of december 31 , 2017 , 546 mmboe of proved undeveloped reserves were reported , a decrease of 6 mmboe from december 31 , 2016 .
the following table shows changes in proved undeveloped reserves for 2017 : ( mmboe ) .

Table:
beginning of year	552
revisions of previous estimates	5
improved recovery	2014
purchases of reserves in place	15
extensions discoveries and other additions	57
dispositions	2014
transfers to proved developed	-83 ( 83 )
end of year	546

Post-table text:
revisions of prior estimates .
revisions of prior estimates increased 5 mmboe during 2017 , primarily due to a 44 mmboe increase in the bakken from an acceleration of higher economic wells into the 5-year plan , offset by a decrease of 40 mmboe in oklahoma due to the removal of less economic wells from the 5-year plan .
extensions , discoveries and other additions .
increased 57 mmboe through expansion of proved areas in oklahoma. .

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

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, 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 DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
what was the ratio of the 2016 hedged gallons to 2017

Pre-table text:
republic services , inc .
notes to consolidated financial statements 2014 ( continued ) 16 .
financial instruments fuel hedges we have entered into multiple swap agreements designated as cash flow hedges to mitigate some of our exposure related to changes in diesel fuel prices .
these swaps qualified for , and were designated as , effective hedges of changes in the prices of forecasted diesel fuel purchases ( fuel hedges ) .
the following table summarizes our outstanding fuel hedges as of december 31 , 2015 : year gallons hedged weighted average contract price per gallon .

Table:
year	gallons hedged	weighted average contractprice per gallon
2016	27000000	$ 3.57
2017	12000000	2.92

Post-table text:
if the national u.s .
on-highway average price for a gallon of diesel fuel as published by the department of energy exceeds the contract price per gallon , we receive the difference between the average price and the contract price ( multiplied by the notional gallons ) from the counterparty .
if the average price is less than the contract price per gallon , we pay the difference to the counterparty .
the fair values of our fuel hedges are determined using standard option valuation models with assumptions about commodity prices based on those observed in underlying markets ( level 2 in the fair value hierarchy ) .
the aggregate fair values of our outstanding fuel hedges as of december 31 , 2015 and 2014 were current liabilities of $ 37.8 million and $ 34.4 million , respectively , and have been recorded in other accrued liabilities in our consolidated balance sheets .
the ineffective portions of the changes in fair values resulted in a loss of $ 0.4 million and $ 0.5 million for the years ended december 31 , 2015 and 2014 respectively , and a gain of less than $ 0.1 million for the year ended december 31 , 2013 , and have been recorded in other income , net in our consolidated statements of income .
total ( loss ) gain recognized in other comprehensive ( loss ) income for fuel hedges ( the effective portion ) was $ ( 2.0 ) million , $ ( 24.2 ) million and $ 2.4 million , for the years ended december 31 , 2015 , 2014 and 2013 , respectively .
recycling commodity hedges revenue from the sale of recycled commodities is primarily from sales of old corrugated cardboard and old newspaper .
from time to time we use derivative instruments such as swaps and costless collars designated as cash flow hedges to manage our exposure to changes in prices of these commodities .
we had no outstanding recycling commodity hedges as of december 31 , 2015 and 2014 .
no amounts were recognized in other income , net in our consolidated statements of income for the ineffective portion of the changes in fair values during the years ended december 31 , 2015 , 2014 and 2013 .
total gain ( loss ) recognized in other comprehensive income for recycling commodity hedges ( the effective portion ) was $ 0.1 million and $ ( 0.1 ) million for the years ended december 31 , 2014 and 2013 , respectively .
no amount was recognized in other comprehensive income for 2015 .
fair value measurements in measuring fair values of assets and liabilities , we use valuation techniques that maximize the use of observable inputs ( level 1 ) and minimize the use of unobservable inputs ( level 3 ) .
we also use market data or assumptions that we believe market participants would use in pricing an asset or liability , including assumptions about risk when appropriate. .

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

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, 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 DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
considering the 2016's special terminations settlements and curtailments , what is the percentage of pension settlement losses concerning the total value?

Pre-table text:
pension expense .

Table:
	2016	2015	2014
pension expense	$ 68.1	$ 135.6	$ 135.9
special terminations settlements and curtailments ( included above )	7.3	35.2	5.8
weighted average discount rate ( a )	4.1% ( 4.1 % )	4.0% ( 4.0 % )	4.6% ( 4.6 % )
weighted average expected rate of return on plan assets	7.5% ( 7.5 % )	7.4% ( 7.4 % )	7.7% ( 7.7 % )
weighted average expected rate of compensation increase	3.5% ( 3.5 % )	3.5% ( 3.5 % )	3.9% ( 3.9 % )

Post-table text:
( a ) effective in 2016 , the company began to measure the service cost and interest cost components of pension expense by applying spot rates along the yield curve to the relevant projected cash flows , as we believe this provides a better measurement of these costs .
the company has accounted for this as a change in accounting estimate and , accordingly has accounted for it on a prospective basis .
this change does not affect the measurement of the total benefit obligation .
2016 vs .
2015 pension expense , excluding special items , decreased from the prior year due to the adoption of the spot rate approach which reduced service cost and interest cost , the impact from expected return on assets and demographic gains , partially offset by the impact of the adoption of new mortality tables for our major plans .
special items of $ 7.3 included pension settlement losses of $ 6.4 , special termination benefits of $ 2.0 , and curtailment gains of $ 1.1 .
these resulted primarily from our recent business restructuring and cost reduction actions .
2015 vs .
2014 the decrease in pension expense , excluding special items , was due to the impact from expected return on assets , a 40 bp reduction in the weighted average compensation increase assumption , and lower service cost and interest cost .
the decrease was partially offset by the impact of higher amortization of actuarial losses , which resulted primarily from a 60 bp decrease in weighted average discount rate .
special items of $ 35.2 included pension settlement losses of $ 21.2 , special termination benefits of $ 8.7 , and curtailment losses of $ 5.3 .
these resulted primarily from our recent business restructuring and cost reduction actions .
2017 outlook in 2017 , pension expense , excluding special items , is estimated to be approximately $ 70 to $ 75 , an increase of $ 10 to $ 15 from 2016 , resulting primarily from a decrease in discount rates , offset by favorable asset experience , effects of the versum spin-off and the adoption of new mortality tables .
pension settlement losses of $ 10 to $ 15 are expected , dependent on the timing of retirements .
in 2017 , we expect pension expense to include approximately $ 164 for amortization of actuarial losses compared to $ 121 in 2016 .
net actuarial losses of $ 484 were recognized in accumulated other comprehensive income in 2016 , primarily attributable to lower discount rates and improved mortality projections .
actuarial gains/losses are amortized into pension expense over prospective periods to the extent they are not offset by future gains or losses .
future changes in the discount rate and actual returns on plan assets different from expected returns would impact the actuarial gains/losses and resulting amortization in years beyond 2017 .
during the first quarter of 2017 , the company expects to record a curtailment loss estimated to be $ 5 to $ 10 related to employees transferring to versum .
the loss will be reflected in the results from discontinued operations on the consolidated income statements .
we continue to evaluate opportunities to manage the liabilities associated with our pension plans .
pension funding pension funding includes both contributions to funded plans and benefit payments for unfunded plans , which are primarily non-qualified plans .
with respect to funded plans , our funding policy is that contributions , combined with appreciation and earnings , will be sufficient to pay benefits without creating unnecessary surpluses .
in addition , we make contributions to satisfy all legal funding requirements while managing our capacity to benefit from tax deductions attributable to plan contributions .
with the assistance of third party actuaries , we analyze the liabilities and demographics of each plan , which help guide the level of contributions .
during 2016 and 2015 , our cash contributions to funded plans and benefit payments for unfunded plans were $ 79.3 and $ 137.5 , respectively .
for 2017 , cash contributions to defined benefit plans are estimated to be $ 65 to $ 85 .
the estimate is based on expected contributions to certain international plans and anticipated benefit payments for unfunded plans , which .

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

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, 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 DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
what is the total possible purchase price for impella including potential contingent payments , in millions?

Pre-table text:
contractual obligations and commercial commitments the following table ( in thousands ) summarizes our contractual obligations at march 31 , 2007 and the effects such obligations are expected to have on our liquidity and cash flows in future periods. .

Table:
contractual obligations	payments due by fiscal year total	payments due by fiscal year less than 1 year	payments due by fiscal year 1-3 years	payments due by fiscal year 3-5 years	payments due by fiscal year more than 5 years
operating lease obligations	$ 7669	$ 1960	$ 3441	$ 1652	$ 616
purchase obligations	6421	6421	2014	2014	2014
total obligations	$ 14090	$ 8381	$ 3441	$ 1652	$ 616

Post-table text:
we have no long-term debt , capital leases or material commitments at march 31 , 2007 other than those shown in the table above .
in may 2005 , we acquired all the shares of outstanding capital stock of impella cardiosystems ag , a company headquartered in aachen , germany .
the aggregate purchase price excluding a contingent payment in the amount of $ 5.6 million made on january 30 , 2007 in the form of common stock , was approximately $ 45.1 million , which consisted of $ 42.2 million of our common stock , $ 1.6 million of cash paid to certain former shareholders of impella , and $ 1.3 million of transaction costs , consisting primarily of fees paid for financial advisory and legal services .
we may make additional contingent payments to impella 2019s former shareholders based on additional milestone payments related to fda approvals in the amount of up to $ 11.2 million .
these contingent payments may be made in a combination of cash or stock under circumstances described in the purchase agreement .
if any contingent payments are made , they will result in an increase to the carrying value of goodwill .
we apply the disclosure provisions of fin no .
45 , guarantor 2019s accounting and disclosure requirements for guarantees , including guarantees of indebtedness of others , and interpretation of fasb statements no .
5 , 57 and 107 and rescission of fasb interpretation no .
34 ( fin no .
45 ) to our agreements that contain guarantee or indemnification clauses .
these disclosure provisions expand those required by sfas no .
5 by requiring that guarantors disclose certain types of guarantees , even if the likelihood of requiring the guarantor 2019s performance is remote .
the following is a description of arrangements in which we are a guarantor .
we enter into agreements with other companies in the ordinary course of business , typically with underwriters , contractors , clinical sites and customers that include indemnification provisions .
under these provisions we generally indemnify and hold harmless the indemnified party for losses suffered or incurred by the indemnified party as a result of our activities .
these indemnification provisions generally survive termination of the underlying agreement .
the maximum potential amount of future payments we could be required to make under these indemnification provisions is unlimited .
we have never incurred any material costs to defend lawsuits or settle claims related to these indemnification agreements .
as a result , the estimated fair value of these agreements is minimal .
accordingly , we have no liabilities recorded for these agreements as of march 31 , 2007 .
clinical study agreements 2013 in our clinical study agreements , we have agreed to indemnify the participating institutions against losses incurred by them for claims related to any personal injury of subjects taking part in the study to the extent they relate to use of our devices in accordance with the clinical study agreement , the protocol for the device and our instructions .
the indemnification provisions contained within our clinical study agreements do not generally include limits on the claims .
we have never incurred any material costs related to the indemnification provisions contained in our clinical study agreements .
product warranties 2014we routinely accrue for estimated future warranty costs on our product sales at the time of shipment .
all of our products are subject to rigorous regulation and quality standards .
while we engage in extensive product quality programs and processes , including monitoring and evaluating the quality of our component suppliers , our warranty obligations are affected by product failure rates .
our operating results could be adversely affected if the actual cost of product failures exceeds the estimated warranty provision .
patent indemnifications 2014in many sales transactions , we indemnify customers against possible claims of patent infringement caused by our products .
the indemnifications contained within sales contracts usually do not include limits on the claims .
we have never incurred any material costs to defend lawsuits or settle patent infringement claims related to sales transactions .
under the provisions of fin no .
45 , intellectual property indemnifications require disclosure only. .

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

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, 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 DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
what was the ratio of the aggregate fair values of our outstanding fuel hedges for 2015 and 2016

Pre-table text:
republic services , inc .
notes to consolidated financial statements 2014 ( continued ) 16 .
financial instruments fuel hedges we have entered into multiple swap agreements designated as cash flow hedges to mitigate some of our exposure related to changes in diesel fuel prices .
these swaps qualified for , and were designated as , effective hedges of changes in the prices of forecasted diesel fuel purchases ( fuel hedges ) .
the following table summarizes our outstanding fuel hedges as of december 31 , 2016 : year gallons hedged weighted average contract price per gallon .

Table:
year	gallons hedged	weighted average contractprice per gallon
2017	12000000	$ 2.92
2018	3000000	2.61

Post-table text:
if the national u.s .
on-highway average price for a gallon of diesel fuel as published by the department of energy exceeds the contract price per gallon , we receive the difference between the average price and the contract price ( multiplied by the notional gallons ) from the counterparty .
if the average price is less than the contract price per gallon , we pay the difference to the counterparty .
the fair values of our fuel hedges are determined using standard option valuation models with assumptions about commodity prices based on those observed in underlying markets ( level 2 in the fair value hierarchy ) .
the aggregate fair values of our outstanding fuel hedges as of december 31 , 2016 and 2015 were current liabilities of $ 2.7 million and $ 37.8 million , respectively , and have been recorded in other accrued liabilities in our consolidated balance sheets .
the ineffective portions of the changes in fair values resulted in a gain of $ 0.8 million for the year ended december 31 , 2016 , and a loss of $ 0.4 million and $ 0.5 million for the years ended december 31 , 2015 and 2014 , respectively , and have been recorded in other income , net in our consolidated statements of income .
total gain ( loss ) recognized in other comprehensive income ( loss ) for fuel hedges ( the effective portion ) was $ 20.7 million , $ ( 2.0 ) million and $ ( 24.2 ) million , for the years ended december 31 , 2016 , 2015 and 2014 , respectively .
we classify cash inflows and outflows from our fuel hedges within operating activities in the unaudited consolidated statements of cash flows .
recycling commodity hedges revenue from the sale of recycled commodities is primarily from sales of old corrugated containers and old newsprint .
from time to time we use derivative instruments such as swaps and costless collars designated as cash flow hedges to manage our exposure to changes in prices of these commodities .
during 2016 , we entered into multiple agreements related to the forecasted occ sales .
the agreements qualified for , and were designated as , effective hedges of changes in the prices of certain forecasted recycling commodity sales ( commodity hedges ) .
we entered into costless collar agreements on forecasted sales of occ .
the agreements involve combining a purchased put option giving us the right to sell occ at an established floor strike price with a written call option obligating us to deliver occ at an established cap strike price .
the puts and calls have the same settlement dates , are net settled in cash on such dates and have the same terms to expiration .
the contemporaneous combination of options resulted in no net premium for us and represents costless collars .
under these agreements , we will make or receive no payments as long as the settlement price is between the floor price and cap price ; however , if the settlement price is above the cap , we will pay the counterparty an amount equal to the excess of the settlement price over the cap times the monthly volumes hedged .
if the settlement price is below the floor , the counterparty will pay us the deficit of the settlement price below the floor times the monthly volumes hedged .
the objective of these agreements is to reduce variability of cash flows for forecasted sales of occ between two designated strike prices. .

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

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, 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 DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
how much money can the company deduct on the income tax in the future after this acquisition?

Pre-table text:
the estimated acquisition-date fair values of major classes of assets acquired and liabilities assumed , including a reconciliation to the total purchase consideration , are as follows ( in thousands ) : .

Table:
cash	$ 45826
customer-related intangible assets	42721
acquired technology	27954
trade name	2901
other assets	2337
deferred income tax assets ( liabilities )	-9788 ( 9788 )
other liabilities	-49797 ( 49797 )
total identifiable net assets	62154
goodwill	203828
total purchase consideration	$ 265982

Post-table text:
goodwill of $ 203.8 million arising from the acquisition , included in the asia-pacific segment , was attributable to expected growth opportunities in australia and new zealand , as well as growth opportunities and operating synergies in integrated payments in our existing asia-pacific and north america markets .
goodwill associated with this acquisition is not deductible for income tax purposes .
the customer-related intangible assets have an estimated amortization period of 15 years .
the acquired technology has an estimated amortization period of 15 years .
the trade name has an estimated amortization period of 5 years .
note 3 2014 settlement processing assets and obligations funds settlement refers to the process of transferring funds for sales and credits between card issuers and merchants .
for transactions processed on our systems , we use our internal network to provide funding instructions to financial institutions that in turn fund the merchants .
we process funds settlement under two models , a sponsorship model and a direct membership model .
under the sponsorship model , we are designated as a merchant service provider by mastercard and an independent sales organization by visa , which means that member clearing banks ( 201cmember 201d ) sponsor us and require our adherence to the standards of the payment networks .
in certain markets , we have sponsorship or depository and clearing agreements with financial institution sponsors .
these agreements allow us to route transactions under the members 2019 control and identification numbers to clear credit card transactions through mastercard and visa .
in this model , the standards of the payment networks restrict us from performing funds settlement or accessing merchant settlement funds , and , instead , require that these funds be in the possession of the member until the merchant is funded .
under the direct membership model , we are members in various payment networks , allowing us to process and fund transactions without third-party sponsorship .
in this model , we route and clear transactions directly through the card brand 2019s network and are not restricted from performing funds settlement .
otherwise , we process these transactions similarly to how we process transactions in the sponsorship model .
we are required to adhere to the standards of the payment networks in which we are direct members .
we maintain relationships with financial institutions , which may also serve as our member sponsors for other card brands or in other markets , to assist with funds settlement .
timing differences , interchange fees , merchant reserves and exception items cause differences between the amount received from the payment networks and the amount funded to the merchants .
these intermediary balances arising in our settlement process for direct merchants are reflected as settlement processing assets and obligations on our consolidated balance sheets .
settlement processing assets and obligations include the components outlined below : 2022 interchange reimbursement .
our receivable from merchants for the portion of the discount fee related to reimbursement of the interchange fee .
global payments inc .
| 2017 form 10-k annual report 2013 77 .

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

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, 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 DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
what percentage of the board of directors approved budget was capital expenditures?

Pre-table text:
outlook budget our board of directors approved a budget of $ 3.5 billion for 2015 , including capital expenditures of $ 3.4 billion .
with the continued uncertainty in commodity pricing , we have taken decisive action to protect our optionality and position us to be a stronger e&p company in the long term .
our exploration spending has been reduced by more than 50 percent while we continue to focus on our three u.s .
resource plays .
we are also prepared to exercise further flexibility in our spend levels as pricing and the macro environment warrant .
our budget is broken down by reportable segment in the table below .
( in millions ) 2015 budget percent of .

Table:
( in millions )	2015 budget	percent of total
north america e&p	$ 2885	82% ( 82 % )
international e&p	536	15% ( 15 % )
oil sands mining ( a )	21	1% ( 1 % )
segment total	3442	98% ( 98 % )
corporate and other	79	2% ( 2 % )
total capital investment and exploration spending budget	$ 3521	100% ( 100 % )

Post-table text:
( a ) represents the net budget after factoring in reimbursements from the canadian federal and provincial government related to the quest ccs project .
north america e&p 2013 approximately $ 2.4 billion of our budget is allocated to our three core u.s .
resource plays .
more than $ 1.4 billion is earmarked for the eagle ford , where rig count is expected to drop from 18 in late 2014 to 10 by the end of the second quarter of 2015 .
included in eagle ford spending is approximately $ 1 billion for drilling and completions .
we plan to spend $ 760 million in the bakken in north dakota .
drilling activity will be reduced to two rigs by the end of the first quarter of 2015 , down from seven rigs at the end of 2014 .
bakken spending includes approximately $ 550 million for drilling , completions and recompletions .
spending of $ 226 million is targeted for the oklahoma resource basins , which will also be down to two rigs by the end of the first quarter of 2015 .
this includes spending of approximately $ 200 million for drilling and completions .
international e&p 2013 we plan to spend approximately $ 429 million on our international assets , primarily in e.g. , the u.k .
and the kurdistan region of iraq .
approximately $ 232 million will be spent on a targeted exploration program impacting both the north america e&p and the international e&p segments .
the program includes one operated gulf of mexico well , participation in a non-operated appraisal well at shenandoah in the gulf of mexico and seismic surveys in gabon and ethiopia .
oil sands mining 2013 we expect to spend $ 95 million for sustaining capital projects in the osm segment .
we hold a 20 percent outside-operated interest in the athabasca oil sands project .
the remainder of our budget consists of corporate and other and is expected to total approximately $ 79 million , of which $ 40 million represents capitalized interest on assets under construction .
for information about expected exploration and development activities more specific to individual assets , see item 1 .
business .
production volumes we forecast 2015 production available for sale from the combined north america e&p and international e&p segments , excluding libya , to be 370 to 390 net mboed and the osm segment to be 35 to 45 net mbbld of synthetic crude oil .
we expect our u.s .
resource plays to achieve production growth of approximately 20 percent in 2015 over 2014 .
in addition , we expect total production growth , excluding libya , of 5 to 7 percent year-over-year .
acquisitions and dispositions excluded from our budget are the impacts of acquisitions and dispositions not previously announced .
we continually evaluate ways to optimize our portfolio through acquisitions and divestitures .
in connection with our ongoing portfolio management , future decisions to dispose of assets could result in non-cash impairments in the period such decisions are made .
personnel in february 2015 , we announced a reduction in workforce impacting approximately 350-400 employees .
these reductions focus largely on u.s .
payroll employees , weighted toward above-the-field and support services personnel , though we will continue to analyze our staffing needs at all levels and in all locations .
affected employees will be eligible for severance benefits. .

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

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, 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 DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
how many class a common stocks issued and outstanding were issued between 2016 and 2017 in thousands?

Pre-table text:
14 .
capital stock shares outstanding .
the following table presents information regarding capital stock: .

Table:
( in thousands )	december 31 , 2017	december 31 , 2016
class a common stock authorized	1000000	1000000
class a common stock issued and outstanding	339235	338240
class b-1 common stock authorized issued and outstanding	0.6	0.6
class b-2 common stock authorized issued and outstanding	0.8	0.8
class b-3 common stock authorized issued and outstanding	1.3	1.3
class b-4 common stock authorized issued and outstanding	0.4	0.4

Post-table text:
cme group has no shares of preferred stock issued and outstanding .
associated trading rights .
members of cme , cbot , nymex and comex own or lease trading rights which entitle them to access open outcry trading , discounts on trading fees and the right to vote on certain exchange matters as provided for by the rules of the particular exchange and cme group 2019s or the subsidiaries 2019 organizational documents .
each class of cme group class b common stock is associated with a membership in a specific division for trading at cme .
a cme trading right is a separate asset that is not part of or evidenced by the associated share of class b common stock of cme group .
the class b common stock of cme group is intended only to ensure that the class b shareholders of cme group retain rights with respect to representation on the board of directors and approval rights with respect to the core rights described below .
trading rights at cbot are evidenced by class b memberships in cbot , at nymex by class a memberships in nymex and at comex by comex division memberships .
members of cbot , nymex and comex do not have any rights to elect members of the board of directors and are not entitled to receive dividends or other distributions on their memberships or trading permits .
core rights .
holders of cme group class b common shares have the right to approve changes in specified rights relating to the trading privileges at cme associated with those shares .
these core rights relate primarily to trading right protections , certain trading fee protections and certain membership benefit protections .
votes on changes to these core rights are weighted by class .
each class of class b common stock has the following number of votes on matters relating to core rights : class b-1 , six votes per share ; class b-2 , two votes per share ; class b-3 , one vote per share ; and class b-4 , 1/6th of one vote per share .
the approval of a majority of the votes cast by the holders of shares of class b common stock is required in order to approve any changes to core rights .
holders of shares of class a common stock do not have the right to vote on changes to core rights .
voting rights .
with the exception of the matters reserved to holders of cme group class b common stock , holders of cme group common stock vote together on all matters for which a vote of common shareholders is required .
in these votes , each holder of shares of class a or class b common stock of cme group has one vote per share .
transfer restrictions .
each class of cme group class b common stock is subject to transfer restrictions contained in the certificate of incorporation of cme group .
these transfer restrictions prohibit the sale or transfer of any shares of class b common stock separate from the sale of the associated trading rights .
election of directors .
the cme group board of directors is currently comprised of 20 members .
holders of class b-1 , class b-2 and class b-3 common stock have the right to elect six directors , of which three are elected by class b-1 shareholders , two are elected by class b-2 shareholders and one is elected by class b-3 shareholders .
the remaining directors are elected by the class a and class b shareholders voting as a single class. .

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

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, 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 DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
what was the growth rate of the cash flows from operations from 2011 to 2012

Pre-table text:
during the fourth quarter of 2010 , schlumberger issued 20ac1.0 billion 2.75% ( 2.75 % ) guaranteed notes due under this program .
schlumberger entered into agreements to swap these euro notes for us dollars on the date of issue until maturity , effectively making this a us denominated debt on which schlumberger will pay interest in us dollars at a rate of 2.56% ( 2.56 % ) .
during the first quarter of 2009 , schlumberger issued 20ac1.0 billion 4.50% ( 4.50 % ) guaranteed notes due 2014 under this program .
schlumberger entered into agreements to swap these euro notes for us dollars on the date of issue until maturity , effectively making this a us dollar denominated debt on which schlumberger will pay interest in us dollars at a rate of 4.95% ( 4.95 % ) .
0160 on april 17 , 2008 , the schlumberger board of directors approved an $ 8 billion share repurchase program for shares of schlumberger common stock , to be acquired in the open market before december 31 , 2011 .
on july 21 , 2011 , the schlumberger board of directors approved an extension of this repurchase program to december 31 , 2013 .
schlumberger had repurchased $ 7.12 billion of shares under this program as of december 31 , 2012 .
the following table summarizes the activity under this share repurchase program during 2012 , 2011 and 2010 : ( stated in thousands except per share amounts ) total cost of shares purchased total number of shares purchased average price paid per share .

Table:
	total cost of shares purchased	total number of shares purchased	average price paid per share
2012	$ 971883	14087.8	$ 68.99
2011	$ 2997688	36940.4	$ 81.15
2010	$ 1716675	26624.8	$ 64.48

Post-table text:
0160 cash flow provided by operations was $ 6.8 billion in 2012 , $ 6.1 billion in 2011 and $ 5.5 billion in 2010 .
in recent years , schlumberger has actively managed its activity levels in venezuela relative to its accounts receivable balance , and has recently experienced an increased delay in payment from its national oil company customer there .
schlumberger operates in approximately 85 countries .
at december 31 , 2012 , only five of those countries ( including venezuela ) individually accounted for greater than 5% ( 5 % ) of schlumberger 2019s accounts receivable balance of which only one , the united states , represented greater than 10% ( 10 % ) .
0160 dividends paid during 2012 , 2011 and 2010 were $ 1.43 billion , $ 1.30 billion and $ 1.04 billion , respectively .
on january 17 , 2013 , schlumberger announced that its board of directors had approved an increase in the quarterly dividend of 13.6% ( 13.6 % ) , to $ 0.3125 .
on january 19 , 2012 , schlumberger announced that its board of directors had approved an increase in the quarterly dividend of 10% ( 10 % ) , to $ 0.275 .
on january 21 , 2011 , schlumberger announced that its board of directors had approved an increase in the quarterly dividend of 19% ( 19 % ) , to $ 0.25 .
0160 capital expenditures were $ 4.7 billion in 2012 , $ 4.0 billion in 2011 and $ 2.9 billion in 2010 .
capital expenditures are expected to approach $ 3.9 billion for the full year 2013 .
0160 during 2012 , 2011 and 2010 schlumberger made contributions of $ 673 million , $ 601 million and $ 868 million , respectively , to its postretirement benefit plans .
the us pension plans were 82% ( 82 % ) funded at december 31 , 2012 based on the projected benefit obligation .
this compares to 87% ( 87 % ) funded at december 31 , 2011 .
schlumberger 2019s international defined benefit pension plans are a combined 88% ( 88 % ) funded at december 31 , 2012 based on the projected benefit obligation .
this compares to 88% ( 88 % ) funded at december 31 , 2011 .
schlumberger currently anticipates contributing approximately $ 650 million to its postretirement benefit plans in 2013 , subject to market and business conditions .
0160 there were $ 321 million outstanding series b debentures at december 31 , 2009 .
during 2010 , the remaining $ 320 million of the 2.125% ( 2.125 % ) series b convertible debentures due june 1 , 2023 were converted by holders into 8.0 million shares of schlumberger common stock and the remaining $ 1 million of outstanding series b debentures were redeemed for cash. .

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

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, 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 DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
considering the year 2012 , what is the sales to operating income ratio?

Pre-table text:
equipment and energy .

Table:
	2013	2012	2011
sales	$ 451.1	$ 420.1	$ 400.6
operating income	65.5	44.6	62.8

Post-table text:
2013 vs .
2012 sales of $ 451.1 increased primarily from higher lng project activity .
operating income of $ 65.5 increased from the higher lng project activity .
the sales backlog for the equipment business at 30 september 2013 was $ 402 , compared to $ 450 at 30 september 2012 .
it is expected that approximately $ 250 of the backlog will be completed during 2014 .
2012 vs .
2011 sales of $ 420.1 increased 5% ( 5 % ) , or $ 19.5 , reflecting higher air separation unit ( asu ) activity .
operating income of $ 44.6 decreased 29% ( 29 % ) , or $ 18.2 , reflecting lower lng project activity .
the sales backlog for the equipment business at 30 september 2012 was $ 450 , compared to $ 334 at 30 september 2011 .
other operating income ( loss ) primarily includes other expense and income that cannot be directly associated with the business segments , including foreign exchange gains and losses .
also included are lifo inventory valuation adjustments , as the business segments use fifo , and the lifo pool valuation adjustments are not allocated to the business segments .
other also included stranded costs resulting from discontinued operations , as these costs were not reallocated to the businesses in 2012 .
2013 vs .
2012 other operating loss was $ 4.7 , compared to $ 6.6 in the prior year .
the current year includes an unfavorable lifo adjustment versus the prior year of $ 11 .
the prior year loss included stranded costs from discontinued operations of $ 10 .
2012 vs .
2011 other operating loss was $ 6.6 , compared to $ 39.3 in the prior year , primarily due to a reduction in stranded costs , a decrease in the lifo adjustment as a result of decreases in inventory values , and favorable foreign exchange , partially offset by gains on asset sales in the prior year. .

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

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, 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 DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
what was the change in defined contribution plans expenses for the u.s . between 2016 and 2017 in millions?

Pre-table text:
zimmer biomet holdings , inc .
and subsidiaries 2017 form 10-k annual report notes to consolidated financial statements ( continued ) the following table provides a reconciliation of the beginning and ending balances of our foreign pension plan assets measured at fair value that used significant unobservable inputs ( level 3 ) ( in millions ) : .

Table:
	december 31 2017
beginning balance	$ 78.7
gains on assets sold	0.3
change in fair value of assets	3.8
net purchases and sales	5.2
translation gain	3.0
ending balance	$ 91.0

Post-table text:
we expect that we will have no legally required minimum funding requirements in 2018 for the qualified u.s .
and puerto rico defined benefit retirement plans , nor do we expect to voluntarily contribute to these plans during 2018 .
contributions to foreign defined benefit plans are estimated to be $ 17.0 million in 2018 .
we do not expect the assets in any of our plans to be returned to us in the next year .
defined contribution plans we also sponsor defined contribution plans for substantially all of the u.s .
and puerto rico employees and certain employees in other countries .
the benefits offered under these plans are reflective of local customs and practices in the countries concerned .
we expensed $ 47.9 million , $ 42.5 million and $ 40.2 million related to these plans for the years ended december 31 , 2017 , 2016 and 2015 , respectively .
15 .
income taxes 2017 tax act : the president signed u.s .
tax reform legislation ( 201c2017 tax act 201d ) on december 22 , 2017 , which is considered the enactment date .
the 2017 tax act includes a broad range of provisions , many of which significantly differ from those contained in previous u.s .
tax law .
changes in tax law are accounted for in the period of enactment .
as such , our 2017 consolidated financial statements reflect the immediate tax effect of the 2017 tax act .
the 2017 tax act contains several key provisions including , among other things : 2022 a one-time tax on the mandatory deemed repatriation of post-1986 untaxed foreign earnings and profits ( e&p ) , referred to as the toll charge ; 2022 a reduction in the corporate income tax rate from 35 percent to 21 percent for tax years beginning after december 31 , 2022 the introduction of a new u.s .
tax on certain off-shore earnings referred to as global intangible low-taxed income ( gilti ) at an effective tax rate of 10.5 percent for tax years beginning after december 31 , 2017 ( increasing to 13.125 percent for tax years beginning after december 31 , 2025 ) , with a partial offset by foreign tax credits ; and 2022 the introduction of a territorial tax system beginning in 2018 by providing a 100 percent dividend received deduction on certain qualified dividends from foreign subsidiaries .
during the fourth quarter of 2017 , we recorded an income tax benefit of $ 1272.4 million , which was comprised of the following : 2022 income tax benefit of $ 715.0 million for the one-time deemed repatriation of foreign earnings .
this is composed of a $ 1181.0 million benefit from the removal of a deferred tax liability we had recorded for the repatriation of foreign earnings prior to the 2017 tax act offset by $ 466.0 million for the toll charge recognized under the 2017 tax act .
in accordance with the 2017 tax act , we expect to elect to pay the toll charge in installments over eight years .
as of december 31 , 2017 , we have recorded current and non-current income tax liabilities related to the toll charge of $ 82.0 million and $ 384.0 million , respectively .
2022 an income tax benefit of $ 557.4 million , primarily related to the remeasurement of our deferred tax assets and liabilities at the enacted corporate income tax rate of 21 percent .
the net benefit recorded was based on currently available information and interpretations made in applying the provisions of the 2017 tax act as of the time of filing this annual report on form 10-k .
we further refined our estimates related to the impact of the 2017 tax act subsequent to the issuance of our earnings release for the fourth quarter of 2017 .
in accordance with authoritative guidance issued by the sec , the income tax effect for certain aspects of the 2017 tax act represent provisional amounts for which our accounting is incomplete , but with respect to which a reasonable estimate could be determined and recorded during the fourth quarter of 2017 .
the actual effects of the 2017 tax act and final amounts recorded may differ materially from our current estimate of provisional amounts due to , among other things , further interpretive guidance that may be issued by u.s .
tax authorities or regulatory bodies , including the sec and the fasb .
we will continue to analyze the 2017 tax act and any additional guidance that may be issued so we can finalize the full effects of applying the new legislation on our financial statements in the measurement period , which ends in the fourth quarter of 2018 .
we continue to evaluate the impacts of the 2017 tax act and consider the amounts recorded to be provisional .
in addition , we are still evaluating the gilti provisions of the 2017 tax act and their impact , if any , on our consolidated financial statements as of december 31 , 2017 .
the fasb allows companies to adopt an accounting policy to either recognize deferred taxes for gilti or treat such as a tax cost in the year incurred .
we have not yet determined which accounting policy to adopt because determining the impact of the gilti provisions requires analysis of our existing legal entity structure , the reversal of our u.s .
gaap and u.s .
tax basis differences in the assets and liabilities of our foreign subsidiaries , and our ability to offset any tax with foreign tax credits .
as such , we did not record a deferred income tax .

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

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, 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 DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
what was the percent change in the weighted average cost per share from 2016 to 2017

Pre-table text:
republic services , inc .
notes to consolidated financial statements 2014 ( continued ) employee stock purchase plan republic employees are eligible to participate in an employee stock purchase plan .
the plan allows participants to purchase our common stock for 95% ( 95 % ) of its quoted market price on the last day of each calendar quarter .
for the years ended december 31 , 2017 , 2016 and 2015 , issuances under this plan totaled 113941 shares , 130085 shares and 141055 shares , respectively .
as of december 31 , 2017 , shares reserved for issuance to employees under this plan totaled 0.4 million and republic held employee contributions of approximately $ 1.8 million for the purchase of common stock .
12 .
stock repurchases and dividends stock repurchases stock repurchase activity during the years ended december 31 , 2017 and 2016 follows ( in millions except per share amounts ) : .

Table:
	2017	2016
number of shares repurchased	9.6	8.4
amount paid	$ 610.7	$ 403.8
weighted average cost per share	$ 63.84	$ 48.56

Post-table text:
as of december 31 , 2017 , there were 0.5 million repurchased shares pending settlement and $ 33.8 million was unpaid and included within other accrued liabilities .
in october 2017 , our board of directors added $ 2.0 billion to the existing share repurchase authorization that now extends through december 31 , 2020 .
before this , $ 98.4 million remained under a prior authorization .
share repurchases under the program may be made through open market purchases or privately negotiated transactions in accordance with applicable federal securities laws .
while the board of directors has approved the program , the timing of any purchases , the prices and the number of shares of common stock to be purchased will be determined by our management , at its discretion , and will depend upon market conditions and other factors .
the share repurchase program may be extended , suspended or discontinued at any time .
as of december 31 , 2017 , the remaining authorized purchase capacity under our october 2017 repurchase program was $ 1.8 billion .
in december 2015 , our board of directors changed the status of 71272964 treasury shares to authorized and unissued .
in doing so , the number of our issued shares was reduced by the stated amount .
our accounting policy is to deduct the par value from common stock and to reflect the excess of cost over par value as a deduction from additional paid-in capital .
the change in unissued shares resulted in a reduction of $ 2295.3 million in treasury stock , $ 0.6 million in common stock , and $ 2294.7 million in additional paid-in capital .
there was no effect on our total stockholders 2019 equity position as a result of the change .
dividends in october 2017 , our board of directors approved a quarterly dividend of $ 0.345 per share .
cash dividends declared were $ 446.3 million , $ 423.8 million and $ 404.3 million for the years ended december 31 , 2017 , 2016 and 2015 , respectively .
as of december 31 , 2017 , we recorded a quarterly dividend payable of $ 114.4 million to shareholders of record at the close of business on january 2 , 2018 .
13 .
earnings per share basic earnings per share is computed by dividing net income attributable to republic services , inc .
by the weighted average number of common shares ( including vested but unissued rsus ) outstanding during the .

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

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, 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 DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
what portion of the long-term debt is reported under the current liabilities section of balance sheet as of september 27 , 2008?

Pre-table text:
as a result of our acquisition of third wave on july 24 , 2008 , we assumed certain operating leases , the most significant of which is related to their corporate facility in madison , wisconsin , which is effective through september 2014 .
future lease payments on these operating leases were approximately $ 5.8 million as of september 27 , 2008 .
additionally , we assumed several license agreements for certain patent rights .
these payments will be made through 2011 and future payments under these license agreements are approximately $ 7.0 million as of september 27 , 2008 .
contractual obligations .
the following table summarizes our contractual obligations and commitments as of september 27 , 2008: .

Table:
contractual obligations	payments due by period less than 1 year	payments due by period 1-3 years	payments due by period 3-5 years	payments due by period more than 5 years	payments due by period total
long-term debt obligations	$ 38480	$ 109436	$ 327400	$ 1725584	$ 2200900
interest on long-term debt obligations	58734	110973	90433	7484	267624
operating leases	18528	33162	27199	63616	142505
purchase obligations ( 1 )	33176	15703	2014	2014	48879
financing leases	2408	5035	5333	15008	27784
long-term supply contracts ( 2 )	3371	6000	3750	2014	13121
private equity investment ( 3 )	1874	2014	2014	2014	1874
total contractual obligations	$ 156571	$ 280309	$ 454115	$ 1811692	$ 2702687

Post-table text:
( 1 ) approximately $ 6.4 million of the purchase obligations relates to an exclusive distribution and service agreement in the united states under which we will sell and service a line of extremity mri systems .
pursuant to the terms of this contract , we have certain minimum inventory purchase obligations for the initial term of eighteen months .
thereafter the purchase obligations are subject to renegotiation in the event of any unforeseen changes in the market dynamics .
( 2 ) as a result of the merger with cytyc , we assumed on a consolidated basis certain non-cancelable supply contracts .
for reasons of quality assurance , sole source availability or cost effectiveness , certain key components and raw materials are available only from a sole supplier .
to assure continuity of supply while maintaining high quality and reliability , long-term supply contracts have been executed with these suppliers .
in certain of these contracts , a minimum purchase commitment has been established .
( 3 ) as a result of the merger with cytyc , we assumed a private equity investment commitment with a limited liability partnership , which could be paid over the succeeding three years .
the amounts above do not include any amount that may be payable to biolucent and adiana for earn-outs .
we are working on several projects and we expect to continue to review and evaluate potential acquisitions of businesses , products or technologies , and strategic alliances that we believe will complement our current or future business .
subject to the risk factors set forth in part i , item 1a of this report and the general disclaimers set forth in our special note regarding forward-looking statements at the outset of this report , we believe that cash flow from operations and cash available from our amended credit agreement will provide us with sufficient funds in order to fund our expected operations over the next twelve months .
our longer-term liquidity is contingent upon future operating performance and our ability to continue to meet financial covenants under our amended credit agreement .
we may also require additional capital in the future to fund capital expenditures , acquisitions or other investments , or to repay our convertible notes .
the holders of the convertible notes may require us to repurchase the notes on december 13 of 2013 , and on each of december 15 , 2017 , 2022 , 2027 and 2032 at a repurchase price equal to 100% ( 100 % ) of their accreted principal amount .
these capital requirements could be substantial .
our operating performance may also be affected by matters discussed under the above-referenced risk factors as elsewhere in this report .
these risks , trends and uncertainties may also adversely affect our long- term liquidity. .

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

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, 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 DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
what is the change in dac balance resulting from all amortization accounts in 2011?

Pre-table text:
the hartford financial services group , inc .
notes to consolidated financial statements ( continued ) 7 .
deferred policy acquisition costs and present value of future profits ( continued ) results changes in the dac balance are as follows: .

Table:
	2011	2010	2009
balance january 1	$ 9857	$ 10686	$ 13248
deferred costs	2608	2648	2853
amortization 2014 dac	-2920 ( 2920 )	-2665 ( 2665 )	-3247 ( 3247 )
amortization 2014 dac from discontinued operations	2014	-17 ( 17 )	-10 ( 10 )
amortization 2014 unlock benefit ( charge ) pre-tax [1]	-507 ( 507 )	138	-1010 ( 1010 )
adjustments to unrealized gains and losses on securities available-for-sale and other [2]	-377 ( 377 )	-1159 ( 1159 )	-1031 ( 1031 )
effect of currency translation	83	215	-39 ( 39 )
cumulative effect of accounting change pre-tax [3]	2014	11	-78 ( 78 )
balance december 31	$ 8744	$ 9857	$ 10686

Post-table text:
[1] the most significant contributors to the unlock charge recorded during the year ended december 31 , 2011 were assumption changes which reduced expected future gross profits including additional costs associated with implementing the japan hedging strategy and the u.s .
variable annuity macro hedge program , as well as actual separate account returns below our aggregated estimated return .
the most significant contributors to the unlock benefit recorded during the year ended december 31 , 2010 were actual separate account returns being above our aggregated estimated return .
also included in the benefit are assumption updates related to benefits from withdrawals and lapses , offset by hedging , annuitization estimates on japan products , and long-term expected rate of return updates .
the most significant contributors to the unlock charge recorded during the year ended december 31 , 2009 were the results of actual separate account returns being significantly below our aggregated estimated return for the first quarter of 2009 , partially offset by actual returns being greater than our aggregated estimated return for the period from april 1 , 2009 to december 31 , 2009 .
[2] the most significant contributor to the adjustments was the effect of declining interest rates , resulting in unrealized gains on securities classified in aoci .
other includes a $ 34 decrease as a result of the disposition of dac from the sale of the hartford investment canadian canada in 2010 .
[3] for the year ended december 31 , 2010 the effect of adopting new accounting guidance for embedded credit derivatives resulted in a decrease to retained earnings and , as a result , a dac benefit .
in addition , an offsetting amount was recorded in unrealized losses as unrealized losses decreased upon adoption of the new accounting guidance .
for the year ended december 31 , 2009 the effect of adopting new accounting guidance for investments other- than- temporarily impaired resulted in an increase to retained earnings and , as a result , a dac charge .
in addition , an offsetting amount was recorded in unrealized losses as unrealized losses increased upon adoption of the new accounting guidance .
as of december 31 , 2011 , estimated future net amortization expense of present value of future profits for the succeeding five years is $ 39 , $ 58 , $ 24 , $ 23 and $ 22 in 2012 , 2013 , 2014 , 2015 and 2016 , 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": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, 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 DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
what was the percentage change in the the fair value of our foreign currency forward contracts from 2008 to 2009

Pre-table text:
addition , we are exposed to gains and losses resulting from fluctuations in foreign currency exchange rates on transactions generated by our international subsidiaries in currencies other than their local currencies .
these gains and losses are primarily driven by inter-company transactions .
these exposures are included in other income ( expense ) , net on the consolidated statements of income .
since 2007 , we have used foreign currency forward contracts to reduce the risk from exchange rate fluctuations on inter-company transactions and projected inventory purchases for our canadian subsidiary .
beginning in december 2008 , we began using foreign currency forward contracts in order to reduce the risk associated with foreign currency exchange rate fluctuations on inter-company transactions for our european subsidiary .
we do not enter into derivative financial instruments for speculative or trading purposes .
based on the foreign currency forward contracts outstanding as of december 31 , 2009 , we receive us dollars in exchange for canadian dollars at a weighted average contractual forward foreign currency exchange rate of 1.04 cad per $ 1.00 and us dollars in exchange for euros at a weighted average contractual foreign currency exchange rate of 0.70 eur per $ 1.00 .
as of december 31 , 2009 , the notional value of our outstanding foreign currency forward contracts for our canadian subsidiary was $ 15.4 million with contract maturities of 1 month , and the notional value of our outstanding foreign currency forward contracts for our european subsidiary was $ 56.0 million with contract maturities of 1 month .
the foreign currency forward contracts are not designated as cash flow hedges , and accordingly , changes in their fair value are recorded in other income ( expense ) , net on the consolidated statements of income .
the fair value of our foreign currency forward contracts was $ 0.3 million and $ 1.2 million as of december 31 , 2009 and 2008 , respectively .
these amounts are included in prepaid expenses and other current assets on the consolidated balance sheet .
refer to note 9 for a discussion of the fair value measurements .
other income ( expense ) , net included the following amounts related to changes in foreign currency exchange rates and derivative foreign currency forward contracts: .

Table:
year ended december 31 , ( in thousands )	year ended december 31 , 2009	year ended december 31 , 2008	2007
unrealized foreign currency exchange rate gains ( losses )	$ 5222	$ -5459 ( 5459 )	$ 2567
realized foreign currency exchange rate gains ( losses )	-261 ( 261 )	-2166 ( 2166 )	174
unrealized derivative gains ( losses )	-1060 ( 1060 )	1650	-243 ( 243 )
realized derivative losses	-4412 ( 4412 )	-204 ( 204 )	-469 ( 469 )

Post-table text:
although we have entered into foreign currency forward contracts to minimize some of the impact of foreign currency exchange rate fluctuations on future cash flows , we cannot be assured that foreign currency exchange rate fluctuations will not have a material adverse impact on our financial condition and results of operations .
inflation inflationary factors such as increases in the cost of our product and overhead costs may adversely affect our operating results .
although we do not believe that inflation has had a material impact on our financial position or results of operations to date , a high rate of inflation in the future may have an adverse effect on our ability to maintain current levels of gross margin and selling , general and administrative expenses as a percentage of net revenues if the selling prices of our products do not increase with these increased costs. .

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

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, 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 DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
what is the change in finished goods in millions between 2002 and 2003?

Pre-table text:
z i m m e r h o l d i n g s , i n c .
a n d s u b s i d i a r i e s 2 0 0 3 f o r m 1 0 - k notes to consolidated financial statements ( continued ) the unaudited pro forma results for 2003 include events or changes in circumstances indicate that the carrying $ 90.4 million of expense related to centerpulse hip and knee value of an asset may not be recoverable .
an impairment loss litigation , $ 54.4 million of cash income tax benefits as a result would be recognized when estimated future cash flows of centerpulse electing to carry back its 2002 u.s .
federal net relating to the asset are less than its carrying amount .
operating loss for 5 years versus 10 years , which resulted in depreciation of instruments is recognized as selling , general more losses being carried forward to future years and less and administrative expense , consistent with the classification tax credits going unutilized due to the shorter carry back of instrument cost in periods prior to january 1 , 2003 .
period and an $ 8.0 million gain on sale of orquest inc. , an prior to january 1 , 2003 , undeployed instruments were investment previously held by centerpulse .
the unaudited carried as a prepaid expense at cost , net of allowances for pro forma results are not necessarily indicative either of the obsolescence ( $ 54.8 million , net , at december 31 , 2002 ) , and results of operations that actually would have resulted had recognized in selling , general and administrative expense in the exchange offers been in effect at the beginning of the the year in which the instruments were placed into service .
respective years or of future results .
the new method of accounting for instruments was adopted to recognize the cost of these important assets of the transfx company 2019s business within the consolidated balance sheet on june 25 , 2003 , the company acquired the transfx and meaningfully allocate the cost of these assets over the external fixation system product line from immedica , inc .
periods benefited , typically five years .
for approximately $ 14.8 million cash , which has been the effect of the change during the year ended allocated primarily to goodwill and technology based december 31 , 2003 was to increase earnings before intangible assets .
the company has sold the transfx cumulative effect of change in accounting principle by product line since early 2001 under a distribution agreement $ 26.8 million ( $ 17.8 million net of tax ) , or $ 0.08 per diluted with immedica .
share .
the cumulative effect adjustment of $ 55.1 million ( net of income taxes of $ 34.0 million ) to retroactively apply the implex corp .
new capitalization method as if applied in years prior to 2003 on march 2 , 2004 , the company entered into an is included in earnings during the year ended december 31 , amended and restated merger agreement relating to the 2003 .
the pro forma amounts shown on the consolidated acquisition of implex corp .
( 2018 2018implex 2019 2019 ) , a privately held statement of earnings have been adjusted for the effect of orthopaedics company based in new jersey , for cash .
each the retroactive application on depreciation and related share of implex stock will be converted into the right to income taxes .
receive cash having an aggregate value of approximately $ 108.0 million at closing and additional cash earn-out 5 .
inventories payments that are contingent on the growth of implex inventories at december 31 , 2003 and 2002 , consist of product sales through 2006 .
the net value transferred at the following ( in millions ) : closing will be approximately $ 89 million , which includes .

Table:
	2003	2002
finished goods	$ 384.3	$ 206.7
raw materials and work in progress	90.8	50.9
inventory step-up	52.6	2013
inventories net	$ 527.7	$ 257.6

Post-table text:
made by zimmer to implex pursuant to their existing alliance raw materials and work in progress 90.8 50.9 arrangement , escrow and other items .
the acquisition will be inventory step-up 52.6 2013 accounted for under the purchase method of accounting .
inventories , net $ 527.7 $ 257.6 reserves for obsolete and slow-moving inventory at4 .
change in accounting principle december 31 , 2003 and 2002 were $ 47.4 million and instruments are hand held devices used by orthopaedic $ 45.5 million , respectively .
provisions charged to expense surgeons during total joint replacement and other surgical were $ 11.6 million , $ 6.0 million and $ 11.9 million for the procedures .
effective january 1 , 2003 , instruments are years ended december 31 , 2003 , 2002 and 2001 , respectively .
recognized as long-lived assets and are included in property , amounts written off against the reserve were $ 11.7 million , plant and equipment .
undeployed instruments are carried at $ 7.1 million and $ 8.5 million for the years ended cost , net of allowances for obsolescence .
instruments in the december 31 , 2003 , 2002 and 2001 , respectively .
field are carried at cost less accumulated depreciation .
following the acquisition of centerpulse , the company depreciation is computed using the straight-line method established a common approach for estimating excess based on average estimated useful lives , determined inventory and instruments .
this change in estimate resulted principally in reference to associated product life cycles , in a charge to earnings of $ 3.0 million after tax in the fourth primarily five years .
in accordance with sfas no .
144 , the quarter .
company reviews instruments for impairment whenever .

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

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, 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 DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
what is the expected yearly stock-based compensation expense over the remaining vesting period , ( in millions ) ?

Pre-table text:
table of contents intangibles 2014goodwill and other in december 2010 , the fasb issued asu 2010-28 , intangibles 2014goodwill and other ( topic 350 ) .
asu 2010-28 modifies step 1 of the goodwill impairment test for reporting units with zero or negative carrying amounts .
for those reporting units , an entity is required to perform step 2 of the goodwill impairment test if it is more likely than not that a goodwill impairment exists .
in determining whether it is more likely than not that a goodwill impairment exists , an entity should consider whether there are any adverse qualitative factors indicating that an impairment may exist .
asu 2010-28 is effective for the company in fiscal 2012 .
the adoption of asu 2010-28 is not expected to have a material impact on the company 2019s consolidated financial statements .
in september 2011 , the fasb issued asu no .
2011-08 , intangibles 2014goodwill and other ( topic 350 ) : testing goodwill for impairment .
asu 2011-08 allows entities to first assess qualitatively whether it is necessary to perform the two-step goodwill impairment test .
if an entity believes , as a result of its qualitative assessment , that it is more likely than not that the fair value of a reporting unit is less than its carrying amount , the quantitative two-step impairment test is required ; otherwise , no further testing is required .
asu 2011-08 is effective for the company beginning in fiscal 2013 , although early adoption is permitted .
the company does not believe that asu 2011-08 will have a material impact on its consolidated financial statements .
3 .
business combinations fiscal 2012 acquisition : gen-probe , inc .
on august 1 , 2012 , the company completed the acquisition of gen-probe and acquired all of the outstanding shares of gen-probe .
pursuant to the merger agreement , each share of common stock outstanding immediately prior to the effective time of the acquisition was cancelled and converted into the right to receive $ 82.75 in cash .
in addition , all outstanding restricted shares , restricted stock units , performance shares , and those stock options granted prior to february 8 , 2012 were cancelled and converted into the right to receive $ 82.75 per share in cash less the applicable exercise price , as applicable .
stock options granted after february 8 , 2012 were converted into stock options to acquire shares of hologic common stock determined by a conversion formula defined in the merger agreement .
the company paid the gen-probe shareholders $ 3.8 billion and $ 169.0 million to equity award holders .
the company funded the acquisition using available cash and financing consisting of senior secured credit facilities and senior notes ( see note 5 for further discussion ) resulting in aggregate proceeds of $ 3.48 billion , excluding financing fees to the underwriters .
the company incurred approximately $ 34.3 million of direct transaction costs recorded within general and administrative expenses .
gen-probe , headquartered in san diego , california , is a leader in molecular diagnostics products and services that are used primarily to diagnose human diseases , screen donated human blood , and test transplant compatibility .
the company expects this acquisition to enhance its molecular diagnostics franchise and to complement its existing portfolio of diagnostics products .
gen-probe 2019s results of operations are reported within the company 2019s diagnostics reportable segment from the date of acquisition .
the purchase price consideration was as follows: .

Table:
cash paid	$ 3967866
deferred payment	1655
fair value of stock options exchanged	2655
total purchase price	$ 3972176

Post-table text:
the fair value of stock options exchanged recorded as purchase price represents the fair value of the gen-probe options converted into the company 2019s stock options attributable to pre-combination services pursuant to asc 805 , business combinations .
the remainder of the fair value of these options of $ 23.2 million will be recognized as stock-based compensation expense over the remaining vesting period , which is approximately 3.5 years .
the company estimated the fair value of the stock options using a binomial valuation model with the following weighted average assumptions : risk free rate of 0.41% ( 0.41 % ) , expected volatility of 39.9% ( 39.9 % ) , expected life of 3.6 years and dividend of 0.0% ( 0.0 % ) .
the weighted average fair value of stock options granted is $ 7.07 per share .
source : hologic inc , 10-k , november 28 , 2012 powered by morningstar ae document research 2120 the information contained herein may not be copied , adapted or distributed and is not warranted to be accurate , complete or timely .
the user assumes all risks for any damages or losses arising from any use of this information , except to the extent such damages or losses cannot be limited or excluded by applicable law .
past financial performance is no guarantee of future 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": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, 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 DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
in millions for 2016 2015 , and 2014 , what are total equity securities?

Pre-table text:
the goldman sachs group , inc .
and subsidiaries management 2019s discussion and analysis net revenues in equities were $ 7.83 billion for 2015 , 16% ( 16 % ) higher than 2014 .
excluding a gain of $ 121 million ( $ 30 million and $ 91 million included in equities client execution and securities services , respectively ) in 2014 related to the extinguishment of certain of our junior subordinated debt , net revenues in equities were 18% ( 18 % ) higher than 2014 , primarily due to significantly higher net revenues in equities client execution across the major regions , reflecting significantly higher results in both derivatives and cash products , and higher net revenues in securities services , reflecting the impact of higher average customer balances and improved securities lending spreads .
commissions and fees were essentially unchanged compared with 2014 .
we elect the fair value option for certain unsecured borrowings .
the fair value net gain attributable to the impact of changes in our credit spreads on these borrowings was $ 255 million ( $ 214 million and $ 41 million related to fixed income , currency and commodities client execution and equities client execution , respectively ) for 2015 , compared with a net gain of $ 144 million ( $ 108 million and $ 36 million related to fixed income , currency and commodities client execution and equities client execution , respectively ) for 2014 .
operating expenses were $ 13.94 billion for 2015 , 28% ( 28 % ) higher than 2014 , due to significantly higher net provisions for mortgage-related litigation and regulatory matters , partially offset by decreased compensation and benefits expenses .
pre-tax earnings were $ 1.21 billion in 2015 , 72% ( 72 % ) lower than 2014 .
investing & lending investing & lending includes our investing activities and the origination of loans , including our relationship lending activities , to provide financing to clients .
these investments and loans are typically longer-term in nature .
we make investments , some of which are consolidated , directly and indirectly through funds that we manage , in debt securities and loans , public and private equity securities , infrastructure and real estate entities .
we also make unsecured loans to individuals through our online platform .
the table below presents the operating results of our investing & lending segment. .

Table:
$ in millions	year ended december 2016	year ended december 2015	year ended december 2014
equity securities	$ 2573	$ 3781	$ 4579
debt securities and loans	1507	1655	2246
total net revenues	4080	5436	6825
operating expenses	2386	2402	2819
pre-tax earnings	$ 1694	$ 3034	$ 4006

Post-table text:
operating environment .
following difficult market conditions and the impact of a challenging macroeconomic environment on corporate performance , particularly in the energy sector , in the first quarter of 2016 , market conditions improved during the rest of the year as macroeconomic concerns moderated .
global equity markets increased during 2016 , contributing to net gains from investments in public equities , and corporate performance rebounded from the difficult start to the year .
if macroeconomic concerns negatively affect corporate performance or company-specific events , or if global equity markets decline , net revenues in investing & lending would likely be negatively impacted .
although net revenues in investing & lending for 2015 benefited from favorable company-specific events , including sales , initial public offerings and financings , a decline in global equity prices and widening high-yield credit spreads during the second half of 2015 impacted results .
2016 versus 2015 .
net revenues in investing & lending were $ 4.08 billion for 2016 , 25% ( 25 % ) lower than 2015 .
this decrease was primarily due to significantly lower net revenues from investments in equities , primarily reflecting a significant decrease in net gains from private equities , driven by company-specific events and corporate performance .
in addition , net revenues in debt securities and loans were lower compared with 2015 , reflecting significantly lower net revenues related to relationship lending activities , due to the impact of changes in credit spreads on economic hedges .
losses related to these hedges were $ 596 million in 2016 , compared with gains of $ 329 million in 2015 .
this decrease was partially offset by higher net gains from investments in debt instruments and higher net interest income .
see note 9 to the consolidated financial statements for further information about economic hedges related to our relationship lending activities .
operating expenses were $ 2.39 billion for 2016 , essentially unchanged compared with 2015 .
pre-tax earnings were $ 1.69 billion in 2016 , 44% ( 44 % ) lower than 2015 .
2015 versus 2014 .
net revenues in investing & lending were $ 5.44 billion for 2015 , 20% ( 20 % ) lower than 2014 .
this decrease was primarily due to lower net revenues from investments in equities , principally reflecting the sale of metro in the fourth quarter of 2014 and lower net gains from investments in private equities , driven by corporate performance .
in addition , net revenues in debt securities and loans were significantly lower , reflecting lower net gains from investments .
goldman sachs 2016 form 10-k 63 .

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

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, 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 DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
in 2018 what was the available for sale securities average compared to the period end

Pre-table text:
management 2019s discussion and analysis 78 jpmorgan chase & co./2018 form 10-k treasury and cio overview treasury and cio is predominantly responsible for measuring , monitoring , reporting and managing the firm 2019s liquidity , funding , capital , structural interest rate and foreign exchange risks .
the risks managed by treasury and cio arise from the activities undertaken by the firm 2019s four major reportable business segments to serve their respective client bases , which generate both on- and off- balance sheet assets and liabilities .
treasury and cio seek to achieve the firm 2019s asset-liability management objectives generally by investing in high- quality securities that are managed for the longer-term as part of the firm 2019s investment securities portfolio .
treasury and cio also use derivatives to meet the firm 2019s asset- liability management objectives .
for further information on derivatives , refer to note 5 .
in addition , treasury and cio manage the firm 2019s cash position primarily through depositing at central banks and investing in short-term instruments .
for further information on liquidity and funding risk , refer to liquidity risk management on pages 95 2013100 .
for information on interest rate , foreign exchange and other risks , refer to market risk management on pages 124 2013131 .
the investment securities portfolio primarily consists of agency and nonagency mortgage-backed securities , u.s .
and non-u.s .
government securities , obligations of u.s .
states and municipalities , other abs and corporate debt securities .
at december 31 , 2018 , the investment securities portfolio was $ 260.1 billion , and the average credit rating of the securities comprising the portfolio was aa+ ( based upon external ratings where available and , where not available , based primarily upon internal ratings that correspond to ratings as defined by s&p and moody 2019s ) .
refer to note 10 for further information on the firm 2019s investment securities portfolio .
selected income statement and balance sheet data as of or for the year ended december 31 , ( in millions ) 2018 2017 2016 investment securities gains/ ( losses ) $ ( 395 ) $ ( 78 ) $ 132 available-for-sale ( 201cafs 201d ) investment securities ( average ) 203449 219345 226892 held-to-maturity ( 201chtm 201d ) investment securities ( average ) 31747 47927 51358 investment securities portfolio ( average ) 235197 267272 278250 afs investment securities ( period-end ) 228681 200247 236670 htm investment securities ( period-end ) 31434 47733 50168 investment securities portfolio ( period 2013end ) 260115 247980 286838 as permitted by the new hedge accounting guidance , the firm elected to transfer certain investment securities from htm to afs in the first quarter of 2018 .
for additional information , refer to notes 1 and 10. .

Table:
as of or for the year ended december 31 ( in millions )	2018	2017	2016
investment securities gains/ ( losses )	$ -395 ( 395 )	$ -78 ( 78 )	$ 132
available-for-sale ( 201cafs 201d ) investment securities ( average )	203449	219345	226892
held-to-maturity ( 201chtm 201d ) investment securities ( average )	31747	47927	51358
investment securities portfolio ( average )	235197	267272	278250
afs investment securities ( period-end )	228681	200247	236670
htm investment securities ( period-end )	31434	47733	50168
investment securities portfolio ( period 2013end )	260115	247980	286838

Post-table text:
management 2019s discussion and analysis 78 jpmorgan chase & co./2018 form 10-k treasury and cio overview treasury and cio is predominantly responsible for measuring , monitoring , reporting and managing the firm 2019s liquidity , funding , capital , structural interest rate and foreign exchange risks .
the risks managed by treasury and cio arise from the activities undertaken by the firm 2019s four major reportable business segments to serve their respective client bases , which generate both on- and off- balance sheet assets and liabilities .
treasury and cio seek to achieve the firm 2019s asset-liability management objectives generally by investing in high- quality securities that are managed for the longer-term as part of the firm 2019s investment securities portfolio .
treasury and cio also use derivatives to meet the firm 2019s asset- liability management objectives .
for further information on derivatives , refer to note 5 .
in addition , treasury and cio manage the firm 2019s cash position primarily through depositing at central banks and investing in short-term instruments .
for further information on liquidity and funding risk , refer to liquidity risk management on pages 95 2013100 .
for information on interest rate , foreign exchange and other risks , refer to market risk management on pages 124 2013131 .
the investment securities portfolio primarily consists of agency and nonagency mortgage-backed securities , u.s .
and non-u.s .
government securities , obligations of u.s .
states and municipalities , other abs and corporate debt securities .
at december 31 , 2018 , the investment securities portfolio was $ 260.1 billion , and the average credit rating of the securities comprising the portfolio was aa+ ( based upon external ratings where available and , where not available , based primarily upon internal ratings that correspond to ratings as defined by s&p and moody 2019s ) .
refer to note 10 for further information on the firm 2019s investment securities portfolio .
selected income statement and balance sheet data as of or for the year ended december 31 , ( in millions ) 2018 2017 2016 investment securities gains/ ( losses ) $ ( 395 ) $ ( 78 ) $ 132 available-for-sale ( 201cafs 201d ) investment securities ( average ) 203449 219345 226892 held-to-maturity ( 201chtm 201d ) investment securities ( average ) 31747 47927 51358 investment securities portfolio ( average ) 235197 267272 278250 afs investment securities ( period-end ) 228681 200247 236670 htm investment securities ( period-end ) 31434 47733 50168 investment securities portfolio ( period 2013end ) 260115 247980 286838 as permitted by the new hedge accounting guidance , the firm elected to transfer certain investment securities from htm to afs in the first quarter of 2018 .
for additional information , refer to notes 1 and 10. .

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

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}


[System] You are solving numerical reasoning over financial reports. Use only the provided question, 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 DSL program tokens ending with "EOF". Do not return the final answer directly and do not include extra text.

[User]
Question:
what percentage of the total purchase price is represented by intangible assets?

Pre-table text:
software and will give the company a comprehensive design-to-silicon flow that links directly into the semiconductor manufacturing process .
integrating hpl 2019s yield management and test chip technologies into the company 2019s industry-leading dfm portfolio is also expected to enable customers to increase their productivity and improve profitability in the design and manufacture of advanced semiconductor devices .
purchase price .
the company paid $ 11.0 million in cash for all outstanding shares of hpl .
in addition , the company had a prior investment in hpl of approximately $ 1.9 million .
the total purchase consideration consisted of: .

Table:
	( in thousands )
cash paid	$ 11001
prior investment in hpl	1872
acquisition-related costs	2831
total purchase price	$ 15704

Post-table text:
acquisition-related costs of $ 2.8 million consist primarily of legal , tax and accounting fees of $ 1.6 million , $ 0.3 million of estimated facilities closure costs and other directly related charges , and $ 0.9 million in employee termination costs .
as of october 31 , 2006 , the company had paid $ 2.2 million of the acquisition related costs , of which $ 1.1 million were for professional services costs , $ 0.2 million were for facilities closure costs and $ 0.9 million were for employee termination costs .
the $ 0.6 million balance remaining at october 31 , 2006 consists of professional and tax-related service fees and facilities closure costs .
assets acquired .
the company acquired $ 8.5 million of intangible assets consisting of $ 5.1 million in core developed technology , $ 3.2 million in customer relationships and $ 0.2 million in backlog to be amortized over two to four years .
approximately $ 0.8 million of the purchase price represents the fair value of acquired in-process research and development projects that have not yet reached technological feasibility and have no alternative future use .
accordingly , the amount was immediately expensed and included in the company 2019s condensed consolidated statement of operations for the first quarter of fiscal year 2006 .
additionally , the company acquired tangible assets of $ 14.0 million and assumed liabilities of $ 10.9 million .
goodwill , representing the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired in the merger was $ 3.4 million .
goodwill resulted primarily from the company 2019s expectation of synergies from the integration of hpl 2019s technology with the company 2019s technology and operations .
other .
during the fiscal year 2006 , the company completed an asset acquisition for cash consideration of $ 1.5 million .
this acquisition is not considered material to the company 2019s consolidated balance sheet and results of operations .
fiscal 2005 acquisitions nassda corporation ( nassda ) the company acquired nassda on may 11 , 2005 .
reasons for the acquisition .
the company believes nassda 2019s full-chip circuit simulation and analysis software will broaden its offerings of transistor-level circuit simulation tools , particularly in the area of mixed-signal and memory design .
purchase price .
the company acquired all the outstanding shares of nassda for total cash consideration of $ 200.2 million , or $ 7.00 per share .
in addition , as required by the merger agreement , certain nassda officers , directors and employees who were defendants in certain preexisting litigation .

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

Return JSON only in this form:
{"program_tokens": ["divide(", "9413", "20.01", ")", "EOF"]}