[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 are the higher charges related to tobacco and health judgments as a percentage of the operating companies income increase?

Pre-table text:
middleton's reported cigars shipment volume for 2012 decreased 0.7% ( 0.7 % ) due primarily to changes in trade inventories , partially offset by volume growth as a result of retail share gains .
in the cigarette category , marlboro's 2012 retail share performance continued to benefit from the brand-building initiatives supporting marlboro's new architecture .
marlboro's retail share for 2012 increased 0.6 share points versus 2011 to 42.6% ( 42.6 % ) .
in january 2013 , pm usa expanded distribution of marlboro southern cut nationally .
marlboro southern cut is part of the marlboro gold family .
pm usa's 2012 retail share increased 0.8 share points versus 2011 , reflecting retail share gains by marlboro and by l&m in discount .
these gains were partially offset by share losses on other portfolio brands .
in the machine-made large cigars category , black & mild's retail share for 2012 increased 0.5 share points .
the brand benefited from new untipped cigarillo varieties that were introduced in 2011 , black & mild seasonal offerings and the 2012 third-quarter introduction of black & mild jazz untipped cigarillos into select geographies .
in december 2012 , middleton announced plans to launch nationally black & mild jazz cigars in both plastic tip and wood tip in the first quarter of 2013 .
the following discussion compares smokeable products segment results for the year ended december 31 , 2011 with the year ended december 31 , 2010 .
net revenues , which include excise taxes billed to customers , decreased $ 221 million ( 1.0% ( 1.0 % ) ) due to lower shipment volume ( $ 1051 million ) , partially offset by higher net pricing ( $ 830 million ) , which includes higher promotional investments .
operating companies income increased $ 119 million ( 2.1% ( 2.1 % ) ) , due primarily to higher net pricing ( $ 831 million ) , which includes higher promotional investments , marketing , administration , and research savings reflecting cost reduction initiatives ( $ 198 million ) and 2010 implementation costs related to the closure of the cabarrus , north carolina manufacturing facility ( $ 75 million ) , partially offset by lower volume ( $ 527 million ) , higher asset impairment and exit costs due primarily to the 2011 cost reduction program ( $ 158 million ) , higher per unit settlement charges ( $ 120 million ) , higher charges related to tobacco and health judgments ( $ 87 million ) and higher fda user fees ( $ 73 million ) .
for 2011 , total smokeable products shipment volume decreased 4.0% ( 4.0 % ) versus 2010 .
pm usa's reported domestic cigarettes shipment volume declined 4.0% ( 4.0 % ) versus 2010 due primarily to retail share losses and one less shipping day , partially offset by changes in trade inventories .
after adjusting for changes in trade inventories and one less shipping day , pm usa's 2011 domestic cigarette shipment volume was estimated to be down approximately 4% ( 4 % ) versus 2010 .
pm usa believes that total cigarette category volume for 2011 decreased approximately 3.5% ( 3.5 % ) versus 2010 , when adjusted primarily for changes in trade inventories and one less shipping day .
pm usa's total premium brands ( marlboro and other premium brands ) shipment volume decreased 4.3% ( 4.3 % ) .
marlboro's shipment volume decreased 3.8% ( 3.8 % ) versus 2010 .
in the discount brands , pm usa's shipment volume decreased 0.9% ( 0.9 % ) .
pm usa's shipments of premium cigarettes accounted for 93.7% ( 93.7 % ) of its reported domestic cigarettes shipment volume for 2011 , down from 93.9% ( 93.9 % ) in 2010 .
middleton's 2011 reported cigars shipment volume was unchanged versus 2010 .
for 2011 , pm usa's retail share of the cigarette category declined 0.8 share points to 49.0% ( 49.0 % ) due primarily to retail share losses on marlboro .
marlboro's 2011 retail share decreased 0.6 share points .
in 2010 , marlboro delivered record full-year retail share results that were achieved at lower margin levels .
middleton retained a leading share of the tipped cigarillo segment of the machine-made large cigars category , with a retail share of approximately 84% ( 84 % ) in 2011 .
for 2011 , middleton's retail share of the cigar category increased 0.3 share points to 29.7% ( 29.7 % ) versus 2010 .
black & mild's 2011 retail share increased 0.5 share points , as the brand benefited from new product introductions .
during the fourth quarter of 2011 , middleton broadened its untipped cigarillo portfolio with new aroma wrap 2122 foil pouch packaging that accompanied the national introduction of black & mild wine .
this new fourth- quarter packaging roll-out also included black & mild sweets and classic varieties .
during the second quarter of 2011 , middleton entered into a contract manufacturing arrangement to source the production of a portion of its cigars overseas .
middleton entered into this arrangement to access additional production capacity in an uncertain competitive environment and an excise tax environment that potentially benefits imported large cigars over those manufactured domestically .
smokeless products segment the smokeless products segment's operating companies income grew during 2012 driven by higher pricing , copenhagen and skoal's combined volume and retail share performance and effective cost management .
the following table summarizes smokeless products segment shipment volume performance : shipment volume for the years ended december 31 .

Table:
( cans and packs in millions )	shipment volumefor the years ended december 31 , 2012	shipment volumefor the years ended december 31 , 2011	shipment volumefor the years ended december 31 , 2010
copenhagen	392.5	354.2	327.5
skoal	288.4	286.8	274.4
copenhagenandskoal	680.9	641.0	601.9
other	82.4	93.6	122.5
total smokeless products	763.3	734.6	724.4

Post-table text:
volume includes cans and packs sold , as well as promotional units , but excludes international volume , which is not material to the smokeless products segment .
other includes certain usstc and pm usa smokeless products .
new types of smokeless products , as well as new packaging configurations .

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 would end of year proven reserves be without the increase for extensions , discoveries , and other additions , in mmboe?

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 debts to the assets in the purchase transaction

Pre-table text:
use of estimates the preparation of the financial statements requires management to make a number of estimates and assumptions that affect the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period .
actual results could differ from those estimates .
( 3 ) significant acquisitions and dispositions acquisitions we acquired total income producing real estate related assets of $ 219.9 million , $ 948.4 million and $ 295.6 million in 2007 , 2006 and 2005 , respectively .
in december 2007 , in order to further establish our property positions around strategic port locations , we purchased a portfolio of five industrial buildings , in seattle , virginia and houston , as well as approximately 161 acres of undeveloped land and a 12-acre container storage facility in houston .
the total price was $ 89.7 million and was financed in part through assumption of secured debt that had a fair value of $ 34.3 million .
of the total purchase price , $ 66.1 million was allocated to in-service real estate assets , $ 20.0 million was allocated to undeveloped land and the container storage facility , $ 3.3 million was allocated to lease related intangible assets , and the remaining amount was allocated to acquired working capital related assets and liabilities .
this allocation of purchase price based on the fair value of assets acquired is preliminary .
the results of operations for the acquired properties since the date of acquisition have been included in continuing rental operations in our consolidated financial statements .
in february 2007 , we completed the acquisition of bremner healthcare real estate ( 201cbremner 201d ) , a national health care development and management firm .
the primary reason for the acquisition was to expand our development capabilities within the health care real estate market .
the initial consideration paid to the sellers totaled $ 47.1 million , and the sellers may be eligible for further contingent payments over the next three years .
approximately $ 39.0 million of the total purchase price was allocated to goodwill , which is attributable to the value of bremner 2019s overall development capabilities and its in-place workforce .
the results of operations for bremner since the date of acquisition have been included in continuing operations in our consolidated financial statements .
in february 2006 , we acquired the majority of a washington , d.c .
metropolitan area portfolio of suburban office and light industrial properties ( the 201cmark winkler portfolio 201d ) .
the assets acquired for a purchase price of approximately $ 867.6 million are comprised of 32 in-service properties with approximately 2.9 million square feet for rental , 166 acres of undeveloped land , as well as certain related assets of the mark winkler company , a real estate management company .
the acquisition was financed primarily through assumed mortgage loans and new borrowings .
the assets acquired and liabilities assumed were recorded at their estimated fair value at the date of acquisition , as summarized below ( in thousands ) : .

Table:
operating rental properties	$ 602011
land held for development	154300
total real estate investments	756311
other assets	10478
lease related intangible assets	86047
goodwill	14722
total assets acquired	867558
debt assumed	-148527 ( 148527 )
other liabilities assumed	-5829 ( 5829 )
purchase price net of assumed liabilities	$ 713202

Post-table text:
purchase price , net of assumed liabilities $ 713202 .

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 long-term financing was classified as current at the end of 2005?

Pre-table text:
american tower corporation and subsidiaries notes to consolidated financial statements 2014 ( continued ) the term of the economic rights agreement is seventy years ; however , tv azteca has the right to purchase , at fair market value , the economic rights from the company at any time during the last fifty years of the agreement .
should tv azteca elect to purchase the economic rights ( in whole or in part ) , it would also be obligated to repay a proportional amount of the loan discussed above at the time of such election .
the company 2019s obligation to pay tv azteca $ 1.5 million annually would also be reduced proportionally .
the company has accounted for the annual payment of $ 1.5 million as a capital lease ( initially recording an asset and a corresponding liability of approximately $ 18.6 million ) .
the capital lease asset and the discount on the note , which aggregate approximately $ 30.2 million , represent the cost to acquire the economic rights and are being amortized over the seventy-year life of the economic rights agreement .
on a quarterly basis , the company assesses the recoverability of its note receivable from tv azteca .
as of december 31 , 2005 and 2004 , the company has assessed the recoverability of the note receivable from tv azteca and concluded that no adjustment to its carrying value is required .
an executive officer and former director of the company served as a director of tv azteca from december 1999 to february 2006 .
as of december 31 , 2005 and 2004 , the company also had other long-term notes receivable outstanding of approximately $ 11.1 million and $ 11.2 million , respectively .
7 .
financing arrangements outstanding amounts under the company 2019s long-term financing arrangements consisted of the following as of december 31 , ( in thousands ) : .

Table:
	2005	2004
american tower credit facility	$ 793000	$ 698000
spectrasite credit facility	700000
senior subordinated notes	400000	400000
senior subordinated discount notes net of discount and warrant valuation	160252	303755
senior notes net of discount and premium	726754	1001817
convertible notes net of discount	773058	830056
notes payable and capital leases	60365	59986
total	3613429	3293614
less current portion of other long-term obligations	-162153 ( 162153 )	-138386 ( 138386 )
long-term debt	$ 3451276	$ 3155228

Post-table text:
new credit facilities 2014in october 2005 , the company refinanced the two existing credit facilities of its principal operating subsidiaries .
the company replaced the existing american tower $ 1.1 billion senior secured credit facility with a new $ 1.3 billion senior secured credit facility and replaced the existing spectrasite $ 900.0 million senior secured credit facility with a new $ 1.15 billion senior secured credit facility .
as a result of the repayment of the previous credit facilities , the company recorded a net loss on retirement of long-term obligations of $ 9.8 million in the fourth quarter of 2005. .

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 2017 what was the percent of the common stock authorized that was issued and outstanding for the class a common stock

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 percent of total commitments expire in less than 1 year?

Pre-table text:
page 38 five years .
the amounts ultimately applied against our offset agreements are based on negotiations with the customer and generally require cash outlays that represent only a fraction of the original amount in the offset agreement .
at december 31 , 2005 , we had outstanding offset agreements totaling $ 8.4 bil- lion , primarily related to our aeronautics segment , that extend through 2015 .
to the extent we have entered into purchase obligations at december 31 , 2005 that also satisfy offset agree- ments , those amounts are included in the preceding table .
we have entered into standby letter of credit agreements and other arrangements with financial institutions and custom- ers mainly relating to advances received from customers and/or the guarantee of future performance on some of our contracts .
at december 31 , 2005 , we had outstanding letters of credit , surety bonds and guarantees , as follows : commitment expiration by period ( in millions ) commitment 1 year ( a ) years ( a ) standby letters of credit $ 2630 $ 2425 $ 171 $ 18 $ 16 .

Table:
( in millions )	commitment expiration by period total commitment	commitment expiration by period less than 1 year ( a )	commitment expiration by period 1-3 years ( a )	commitment expiration by period 3-5 years	commitment expiration by period after 5 years
standby letters of credit	$ 2630	$ 2425	$ 171	$ 18	$ 16
surety bonds	434	79	352	3	2014
guarantees	2	1	1	2014	2014
total commitments	$ 3066	$ 2505	$ 524	$ 21	$ 16

Post-table text:
( a ) approximately $ 2262 million and $ 49 million of standby letters of credit in the 201cless than 1 year 201d and 201c1-3 year 201d periods , respectively , and approximately $ 38 million of surety bonds in the 201cless than 1 year 201d period are expected to renew for additional periods until completion of the contractual obligation .
included in the table above is approximately $ 200 million representing letter of credit and surety bond amounts for which related obligations or liabilities are also recorded in the bal- ance sheet , either as reductions of inventories , as customer advances and amounts in excess of costs incurred , or as other liabilities .
approximately $ 2 billion of the standby letters of credit in the table above were to secure advance payments received under an f-16 contract from an international cus- tomer .
these letters of credit are available for draw down in the event of our nonperformance , and the amount available will be reduced as certain events occur throughout the period of performance in accordance with the contract terms .
similar to the letters of credit for the f-16 contract , other letters of credit and surety bonds are available for draw down in the event of our nonperformance .
at december 31 , 2005 , we had no material off-balance sheet arrangements as those arrangements are defined by the securities and exchange commission ( sec ) .
quantitative and qualitative disclosure of market risk our main exposure to market risk relates to interest rates and foreign currency exchange rates .
our financial instruments that are subject to interest rate risk principally include fixed- rate and floating rate long-term debt .
if interest rates were to change by plus or minus 1% ( 1 % ) , interest expense would increase or decrease by approximately $ 10 million related to our float- ing rate debt .
the estimated fair values of the corporation 2019s long-term debt instruments at december 31 , 2005 aggregated approximately $ 6.2 billion , compared with a carrying amount of approximately $ 5.0 billion .
the majority of our long-term debt obligations are not callable until maturity .
we have used interest rate swaps in the past to manage our exposure to fixed and variable interest rates ; however , at year-end 2005 , we had no such agreements in place .
we use forward foreign exchange contracts to manage our exposure to fluctuations in foreign currency exchange rates , and do so in ways that qualify for hedge accounting treatment .
these exchange contracts hedge the fluctuations in cash flows associated with firm commitments or specific anticipated transactions contracted in foreign currencies , or hedge the exposure to rate changes affecting foreign currency denomi- nated assets or liabilities .
related gains and losses on these contracts , to the extent they are effective hedges , are recog- nized in income at the same time the hedged transaction is recognized or when the hedged asset or liability is adjusted .
to the extent the hedges are ineffective , gains and losses on the contracts are recognized in the current period .
at december 31 , 2005 , the fair value of forward exchange con- tracts outstanding , as well as the amounts of gains and losses recorded during the year then ended , were not material .
we do not hold or issue derivative financial instruments for trad- ing or speculative purposes .
recent accounting pronouncements in december 2004 , the fasb issued fas 123 ( r ) , share- based payments , which will impact our net earnings and earn- ings per share and change the classification of certain elements of the statement of cash flows .
fas 123 ( r ) requires stock options and other share-based payments made to employees to be accounted for as compensation expense and recorded at fair lockheed martin corporation management 2019s discussion and analysis of financial condition and results of operations december 31 , 2005 .

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 net of cash acquired is goodwill?

Pre-table text:
edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .
acquisitions ( continued ) 12 months after the acquisition date will be disbursed to harpoon medical , inc . 2019s former shareholders .
acquisition-related costs of $ 0.4 million were recorded in 201cselling , general , and administrative expenses 201d during the year ended december 31 , 2017 .
harpoon medical , inc .
is a medical technology company pioneering beating-heart repair for degenerative mitral regurgitation .
the company plans to add this technology to its portfolio of mitral and tricuspid repair products .
the acquisition was accounted for as a business combination .
tangible and intangible assets acquired were recorded based on their estimated fair values at the acquisition date .
the excess of the purchase price over the fair value of net assets acquired was recorded to goodwill .
the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : .

Table:
current assets	$ 3.6
property and equipment net	0.3
goodwill	142.1
ipr&d	53.1
other assets	0.1
current liabilities assumed	-0.8 ( 0.8 )
deferred income taxes	-12.7 ( 12.7 )
total purchase price	185.7
less : cash acquired	-3.5 ( 3.5 )
total purchase price net of cash acquired	$ 182.2

Post-table text:
goodwill includes expected synergies and other benefits the company believes will result from the acquisition .
goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes .
ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods .
the fair value of the ipr&d was determined using the income approach .
this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return .
the discount rates used to determine the fair value of the ipr&d ranged from 18.0% ( 18.0 % ) to 19.0% ( 19.0 % ) .
completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product .
the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals .
the valuation assumed $ 41.4 million of additional research and development expenditures would be incurred prior to the date of product introduction .
in the valuation , net cash inflows were modeled to commence in europe in 2018 , and in the united states and japan in 2022 .
upon completion of development , the underlying research and development asset will be amortized over its estimated useful life .
the results of operations for harpoon medical , inc .
have been included in the accompanying consolidated financial statements from the date of acquisition .
pro forma results have not been presented as the results of harpoon medical , inc .
are not material in relation to the consolidated financial statements of the company .
valtech cardio ltd .
on november 26 , 2016 , the company entered into an agreement and plan of merger to acquire valtech cardio ltd .
( 201cvaltech 201d ) for approximately $ 340.0 million , subject to certain adjustments , with the potential for up to an additional $ 350.0 million in pre-specified milestone-driven payments over the next 10 years .
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 is the roi of nasdaq composite from 2008 to 2012?

Pre-table text:
stockholder return performance graphs the following graph compares the cumulative 5-year total stockholder return on our common stock relative to the cumulative total return of the nasdaq composite index and the s&p 400 information technology index .
the graph assumes that the value of the investment in our common stock and in each index ( including reinvestment of dividends ) was $ 100 on december 29 , 2007 and tracks it through december 29 , 2012 .
comparison of 5 year cumulative total return* among cadence design systems , inc. , the nasdaq composite index , and s&p 400 information technology cadence design systems , inc .
nasdaq composite s&p 400 information technology 12/29/1212/31/111/1/111/2/101/3/0912/29/07 *$ 100 invested on 12/29/07 in stock or 12/31/07 in index , including reinvestment of dividends .
indexes calculated on month-end basis .
copyright a9 2013 s&p , a division of the mcgraw-hill companies inc .
all rights reserved. .

Table:
	12/29/2007	1/3/2009	1/2/2010	1/1/2011	12/31/2011	12/29/2012
cadence design systems inc .	100.00	22.55	35.17	48.50	61.07	78.92
nasdaq composite	100.00	59.03	82.25	97.32	98.63	110.78
s&p 400 information technology	100.00	54.60	82.76	108.11	95.48	109.88

Post-table text:
the stock price performance included in this graph is not necessarily indicative of future stock price performance .

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 december 2011 what was the ratio of the receivables to the credit facility outstanding

Pre-table text:
entergy louisiana , llc and subsidiaries management 2019s financial discussion and analysis all debt and common and preferred membership interest issuances by entergy louisiana require prior regulatory approval .
preferred membership interest and debt issuances are also subject to issuance tests set forth in its bond indentures and other agreements .
entergy louisiana has sufficient capacity under these tests to meet its foreseeable capital needs .
entergy louisiana 2019s receivables from or ( payables to ) the money pool were as follows as of december 31 for each of the following years: .

Table:
2011	2010	2009	2008
( in thousands )	( in thousands )	( in thousands )	( in thousands )
( $ 118415 )	$ 49887	$ 52807	$ 61236

Post-table text:
see note 4 to the financial statements for a description of the money pool .
entergy louisiana has a credit facility in the amount of $ 200 million scheduled to expire in august 2012 .
as of december 31 , 2011 , $ 50 million was outstanding on the credit facility .
entergy louisiana obtained short-term borrowing authorization from the ferc under which it may borrow through october 2013 , up to the aggregate amount , at any one time outstanding , of $ 250 million .
see note 4 to the financial statements for further discussion of entergy louisiana 2019s short-term borrowing limits .
entergy louisiana has also obtained an order from the ferc authorizing long-term securities issuances through july 2013 .
in january 2012 , entergy louisiana issued $ 250 million of 1.875% ( 1.875 % ) series first mortgage bonds due december 2014 .
entergy louisiana used the proceeds to repay short-term borrowings under the entergy system money pool .
little gypsy repowering project in april 2007 , entergy louisiana announced that it intended to pursue the solid fuel repowering of a 538 mw unit at its little gypsy plant .
in march 2009 the lpsc voted in favor of a motion directing entergy louisiana to temporarily suspend the repowering project and , based upon an analysis of the project 2019s economic viability , to make a recommendation regarding whether to proceed with the project .
this action was based upon a number of factors including the recent decline in natural gas prices , as well as environmental concerns , the unknown costs of carbon legislation and changes in the capital/financial markets .
in april 2009 , entergy louisiana complied with the lpsc 2019s directive and recommended that the project be suspended for an extended period of time of three years or more .
in may 2009 the lpsc issued an order declaring that entergy louisiana 2019s decision to place the little gypsy project into a longer-term suspension of three years or more is in the public interest and prudent .
in october 2009 , entergy louisiana made a filing with the lpsc seeking permission to cancel the little gypsy repowering project and seeking project cost recovery over a five-year period .
in june 2010 and august 2010 , the lpsc staff and intervenors filed testimony .
the lpsc staff ( 1 ) agreed that it was prudent to move the project from long-term suspension to cancellation and that the timing of the decision to suspend on a longer-term basis was not imprudent ; ( 2 ) indicated that , except for $ 0.8 million in compensation-related costs , the costs incurred should be deemed prudent ; ( 3 ) recommended recovery from customers over ten years but stated that the lpsc may want to consider 15 years ; ( 4 ) allowed for recovery of carrying costs and earning a return on project costs , but at a reduced rate approximating the cost of debt , while also acknowledging that the lpsc may consider ordering no return ; and ( 5 ) indicated that entergy louisiana should be directed to securitize project costs , if legally feasible and in the public interest .
in the third quarter 2010 , in accordance with accounting standards , entergy louisiana determined that it was probable that the little gypsy repowering project would be abandoned and accordingly reclassified $ 199.8 million of project costs from construction work in progress to a regulatory asset .
a hearing on the issues , except for cost allocation among customer classes , was held before the alj in november 2010 .
in january 2011 all parties participated in a mediation on the disputed issues , resulting in a settlement of all disputed issues , including cost recovery and cost allocation .
the settlement provides for entergy louisiana to recover $ 200 million as of march 31 , 2011 , and carrying costs on that amount on specified terms thereafter .
the settlement also provides for entergy louisiana to recover the approved project costs by securitization .
in april 2011 , entergy .

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 fair value of all notes due by 2019 ? in millions $ .

Pre-table text:
credit facility , which was amended in 2013 and 2012 .
in march 2014 , the company 2019s credit facility was further amended to extend the maturity date to march 2019 .
the amount of the aggregate commitment is $ 3.990 billion ( the 201c2014 credit facility 201d ) .
the 2014 credit facility permits the company to request up to an additional $ 1.0 billion of borrowing capacity , subject to lender credit approval , increasing the overall size of the 2014 credit facility to an aggregate principal amount not to exceed $ 4.990 billion .
interest on borrowings outstanding accrues at a rate based on the applicable london interbank offered rate plus a spread .
the 2014 credit facility requires the company not to exceed a maximum leverage ratio ( ratio of net debt to earnings before interest , taxes , depreciation and amortization , where net debt equals total debt less unrestricted cash ) of 3 to 1 , which was satisfied with a ratio of less than 1 to 1 at december 31 , 2014 .
the 2014 credit facility provides back-up liquidity , funds ongoing working capital for general corporate purposes and funds various investment opportunities .
at december 31 , 2014 , the company had no amount outstanding under the 2014 credit facility .
commercial paper program .
on october 14 , 2009 , blackrock established a commercial paper program ( the 201ccp program 201d ) under which the company could issue unsecured commercial paper notes ( the 201ccp notes 201d ) on a private placement basis up to a maximum aggregate amount outstanding at any time of $ 3.0 billion .
blackrock increased the maximum aggregate amount that could be borrowed under the cp program to $ 3.5 billion in 2011 and to $ 3.785 billion in 2012 .
in april 2013 , blackrock increased the maximum aggregate amount for which the company could issue unsecured cp notes on a private-placement basis up to a maximum aggregate amount outstanding at any time of $ 3.990 billion .
the cp program is currently supported by the 2014 credit facility .
at december 31 , 2014 , blackrock had no cp notes outstanding .
long-term borrowings the carrying value and fair value of long-term borrowings estimated using market prices at december 31 , 2014 included the following : ( in millions ) maturity amount unamortized discount carrying value fair value .

Table:
( in millions )	maturity amount	unamortized discount	carrying value	fair value
1.375% ( 1.375 % ) notes due 2015	$ 750	$ 2014	$ 750	$ 753
6.25% ( 6.25 % ) notes due 2017	700	-1 ( 1 )	699	785
5.00% ( 5.00 % ) notes due 2019	1000	-2 ( 2 )	998	1134
4.25% ( 4.25 % ) notes due 2021	750	-3 ( 3 )	747	825
3.375% ( 3.375 % ) notes due 2022	750	-3 ( 3 )	747	783
3.50% ( 3.50 % ) notes due 2024	1000	-3 ( 3 )	997	1029
total long-term borrowings	$ 4950	$ -12 ( 12 )	$ 4938	$ 5309

Post-table text:
long-term borrowings at december 31 , 2013 had a carrying value of $ 4.939 billion and a fair value of $ 5.284 billion determined using market prices at the end of december 2013 .
2024 notes .
in march 2014 , the company issued $ 1.0 billion in aggregate principal amount of 3.50% ( 3.50 % ) senior unsecured and unsubordinated notes maturing on march 18 , 2024 ( the 201c2024 notes 201d ) .
the net proceeds of the 2024 notes were used to refinance certain indebtedness which matured in the fourth quarter of 2014 .
interest is payable semi-annually in arrears on march 18 and september 18 of each year , or approximately $ 35 million per year .
the 2024 notes may be redeemed prior to maturity at any time in whole or in part at the option of the company at a 201cmake-whole 201d redemption price .
the 2024 notes were issued at a discount of $ 3 million that is being amortized over the term of the notes .
the company incurred approximately $ 6 million of debt issuance costs , which are being amortized over the term of the 2024 notes .
at december 31 , 2014 , $ 6 million of unamortized debt issuance costs was included in other assets on the consolidated statement of financial condition .
2015 and 2022 notes .
in may 2012 , the company issued $ 1.5 billion in aggregate principal amount of unsecured unsubordinated obligations .
these notes were issued as two separate series of senior debt securities , including $ 750 million of 1.375% ( 1.375 % ) notes maturing in june 2015 ( the 201c2015 notes 201d ) and $ 750 million of 3.375% ( 3.375 % ) notes maturing in june 2022 ( the 201c2022 notes 201d ) .
net proceeds were used to fund the repurchase of blackrock 2019s common stock and series b preferred from barclays and affiliates and for general corporate purposes .
interest on the 2015 notes and the 2022 notes of approximately $ 10 million and $ 25 million per year , respectively , is payable semi-annually on june 1 and december 1 of each year , which commenced december 1 , 2012 .
the 2015 notes and 2022 notes may be redeemed prior to maturity at any time in whole or in part at the option of the company at a 201cmake-whole 201d redemption price .
the 201cmake-whole 201d redemption price represents a price , subject to the specific terms of the 2015 and 2022 notes and related indenture , that is the greater of ( a ) par value and ( b ) the present value of future payments that will not be paid because of an early redemption , which is discounted at a fixed spread over a comparable treasury security .
the 2015 notes and 2022 notes were issued at a discount of $ 5 million that is being amortized over the term of the notes .
the company incurred approximately $ 7 million of debt issuance costs , which are being amortized over the respective terms of the 2015 notes and 2022 notes .
at december 31 , 2014 , $ 4 million of unamortized debt issuance costs was included in other assets on the consolidated statement of financial condition .
2021 notes .
in may 2011 , the company issued $ 1.5 billion in aggregate principal amount of unsecured unsubordinated obligations .
these notes were issued as two separate series of senior debt securities , including $ 750 million of 4.25% ( 4.25 % ) notes maturing in may 2021 and $ 750 million of floating rate notes ( 201c2013 floating rate notes 201d ) , which were repaid in may 2013 at maturity .
net proceeds of this offering were used to fund the repurchase of blackrock 2019s series b preferred from affiliates of merrill lynch & co. , inc .
( 201cmerrill lynch 201d ) .
interest .

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 2002 what was the ratio of the annual cash sinking fund requirements for debt outstanding that was due in 2004 to 2005

Pre-table text:
entergy corporation notes to consolidated financial statements ( d ) the bonds are subject to mandatory tender for purchase from the holders at 100% ( 100 % ) of the principal amount outstanding on october 1 , 2003 and will then be remarketed .
( e ) on june 1 , 2002 , entergy louisiana remarketed $ 55 million st .
charles parish pollution control revenue refunding bonds due 2030 , resetting the interest rate to 4.9% ( 4.9 % ) through may 2005 .
( f ) the bonds are subject to mandatory tender for purchase from the holders at 100% ( 100 % ) of the principal amount outstanding on june 1 , 2005 and will then be remarketed .
( g ) the fair value excludes lease obligations , long-term doe obligations , and other long-term debt and includes debt due within one year .
it is determined using bid prices reported by dealer markets and by nationally recognized investment banking firms .
the annual long-term debt maturities ( excluding lease obligations ) and annual cash sinking fund requirements for debt outstanding as of december 31 , 2002 , for the next five years are as follows ( in thousands ) : .

Table:
2003	$ 1150786
2004	$ 925005
2005	$ 540372
2006	$ 139952
2007	$ 475288

Post-table text:
not included are other sinking fund requirements of approximately $ 30.2 million annually , which may be satisfied by cash or by certification of property additions at the rate of 167% ( 167 % ) of such requirements .
in december 2002 , when the damhead creek project was sold , the buyer of the project assumed all obligations under the damhead creek credit facilities and the damhead creek interest rate swap agreements .
in november 2000 , entergy's non-utility nuclear business purchased the fitzpatrick and indian point 3 power plants in a seller-financed transaction .
entergy issued notes to nypa with seven annual installments of approximately $ 108 million commencing one year from the date of the closing , and eight annual installments of $ 20 million commencing eight years from the date of the closing .
these notes do not have a stated interest rate , but have an implicit interest rate of 4.8% ( 4.8 % ) .
in accordance with the purchase agreement with nypa , the purchase of indian point 2 resulted in entergy's non-utility nuclear business becoming liable to nypa for an additional $ 10 million per year for 10 years , beginning in september 2003 .
this liability was recorded upon the purchase of indian point 2 in september 2001 .
covenants in the entergy corporation 7.75% ( 7.75 % ) notes require it to maintain a consolidated debt ratio of 65% ( 65 % ) or less of its total capitalization .
if entergy's debt ratio exceeds this limit , or if entergy or certain of the domestic utility companies default on other credit facilities or are in bankruptcy or insolvency proceedings , an acceleration of the facility's maturity may occur .
in january 2003 , entergy paid in full , at maturity , the outstanding debt relating to the top of iowa wind project .
capital funds agreement pursuant to an agreement with certain creditors , entergy corporation has agreed to supply system energy with sufficient capital to : fffd maintain system energy's equity capital at a minimum of 35% ( 35 % ) of its total capitalization ( excluding short-term debt ) ; fffd permit the continued commercial operation of grand gulf 1 ; fffd pay in full all system energy indebtedness for borrowed money when due ; and fffd enable system energy to make payments on specific system energy debt , under supplements to the agreement assigning system energy's rights in the agreement as security for the specific debt. .

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 total backlog is related to ingalls segment?

Pre-table text:
uss abraham lincoln rcoh , the construction preparation contract for cvn-79 john f .
kennedy and the inactivation contract for cvn-65 uss enterprise , partially offset by lower volumes on the execution contract for the cvn-71 uss theodore roosevelt rcoh and the construction and engineering contracts for cvn-78 gerald r .
ford .
higher revenues in fleet support services were primarily the result of volumes associated with repair work on ssn-765 uss montpelier .
increased submarines revenues were related to the ssn-774 virginia-class submarine program , primarily driven by higher volumes on block iii boats and the advance procurement contract on block iv boats , partially offset by lower volumes on block ii boats following the delivery of ssn-783 uss minnesota .
segment operating income 2014 - newport news operating income in 2014 was $ 415 million , compared to income of $ 402 million in 2013 .
the increase was primarily related to the volume changes discussed above and higher risk retirement on the construction contract for cvn-78 gerald r .
ford , offset by lower risk retirement on the cvn-71 uss theodore roosevelt rcoh .
2013 - newport news operating income in 2013 was $ 402 million , compared to income of $ 372 million in 2012 .
the increase was primarily related to the ssn-774 virginia-class submarine program , driven by risk retirement , performance improvement and the favorable resolution of outstanding contract changes , as well as risk retirement on the execution contract for the cvn-71 uss theodore roosevelt rcoh and the absence in 2013 of the workers' compensation expense adjustment recorded in 2012 , partially offset by the favorable resolution in 2012 of outstanding contract changes on the cvn-65 uss enterprise edsra .
revenues at our other segment for the year ended december 31 , 2014 , were $ 137 million , primarily due to the acquisition of upi on may 30 , 2014 .
other operating loss for the year ended december 31 , 2014 , was $ 59 million , primarily due to the goodwill impairment charge of $ 47 million described above .
backlog total backlog as of december 31 , 2014 , was approximately $ 21 billion .
total backlog includes both funded backlog ( firm orders for which funding is contractually obligated by the customer ) and unfunded backlog ( firm orders for which funding is not currently contractually obligated by the customer ) .
backlog excludes unexercised contract options and unfunded indefinite delivery/indefinite quantity orders .
for contracts having no stated contract values , backlog includes only the amounts committed by the customer .
the following table presents funded and unfunded backlog by segment as of december 31 , 2014 and 2013: .

Table:
( $ in millions )	december 31 2014 funded	december 31 2014 unfunded	december 31 2014 total backlog	december 31 2014 funded	december 31 2014 unfunded	total backlog
ingalls	$ 5609	$ 1889	$ 7498	$ 6335	$ 2570	$ 8905
newport news	6158	7709	13867	5495	3638	9133
other	65	2014	65	2014	2014	2014
total backlog	$ 11832	$ 9598	$ 21430	$ 11830	$ 6208	$ 18038

Post-table text:
we expect approximately 28% ( 28 % ) of the $ 21 billion total backlog as of december 31 , 2014 , to be converted into sales in 2015 .
u.s .
government orders comprised substantially all of the backlog as of december 31 , 2014 and 2013 .
awards 2014 - the value of new contract awards during the year ended december 31 , 2014 , was approximately $ 10.1 billion .
significant new awards in 2014 included contracts for block iv of the ssn-774 virginia-class submarine program , continued construction preparation for cvn-79 john f .
kennedy and construction of nsc-7 kimball .
2013 - the value of new contract awards during the year ended december 31 , 2013 , was approximately $ 9.4 billion .
significant new awards in 2013 included contracts for the construction of five ddg-51 arleigh burke-class this proof is printed at 96% ( 96 % ) of original size this line represents final trim and will not print .

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 number of shares outstanding based on the cash dividends paid during 2006 , in millions?

Pre-table text:
page 31 of 94 other liquidity items cash payments required for long-term debt maturities , rental payments under noncancellable operating leases , purchase obligations and other commitments in effect at december 31 , 2007 , are summarized in the following table: .

Table:
( $ in millions )	payments due by period ( a ) total	payments due by period ( a ) less than 1 year	payments due by period ( a ) 1-3 years	payments due by period ( a ) 3-5 years	payments due by period ( a ) more than 5 years
long-term debt	$ 2302.6	$ 126.1	$ 547.6	$ 1174.9	$ 454.0
capital lease obligations	4.4	1.0	0.8	0.5	2.1
interest payments on long-term debt ( b )	698.6	142.9	246.3	152.5	156.9
operating leases	218.5	49.9	71.7	42.5	54.4
purchase obligations ( c )	6092.6	2397.2	3118.8	576.6	2013
common stock repurchase agreements	131.0	131.0	2013	2013	2013
legal settlement	70.0	70.0	2013	2013	2013
total payments on contractual obligations	$ 9517.7	$ 2918.1	$ 3985.2	$ 1947.0	$ 667.4

Post-table text:
total payments on contractual obligations $ 9517.7 $ 2918.1 $ 3985.2 $ 1947.0 $ 667.4 ( a ) amounts reported in local currencies have been translated at the year-end exchange rates .
( b ) for variable rate facilities , amounts are based on interest rates in effect at year end and do not contemplate the effects of hedging instruments .
( c ) the company 2019s purchase obligations include contracted amounts for aluminum , steel , plastic resin and other direct materials .
also included are commitments for purchases of natural gas and electricity , aerospace and technologies contracts and other less significant items .
in cases where variable prices and/or usage are involved , management 2019s best estimates have been used .
depending on the circumstances , early termination of the contracts may not result in penalties and , therefore , actual payments could vary significantly .
contributions to the company 2019s defined benefit pension plans , not including the unfunded german plans , are expected to be $ 49 million in 2008 .
this estimate may change based on plan asset performance .
benefit payments related to these plans are expected to be $ 66 million , $ 70 million , $ 74 million , $ 77 million and $ 82 million for the years ending december 31 , 2008 through 2012 , respectively , and a total of $ 473 million for the years 2013 through 2017 .
payments to participants in the unfunded german plans are expected to be approximately $ 26 million in each of the years 2008 through 2012 and a total of $ 136 million for the years 2013 through 2017 .
in accordance with united kingdom pension regulations , ball has provided an a38 million guarantee to the plan for its defined benefit plan in the united kingdom .
if the company 2019s credit rating falls below specified levels , ball will be required to either : ( 1 ) contribute an additional a38 million to the plan ; ( 2 ) provide a letter of credit to the plan in that amount or ( 3 ) if imposed by the appropriate regulatory agency , provide a lien on company assets in that amount for the benefit of the plan .
the guarantee can be removed upon approval by both ball and the pension plan trustees .
our share repurchase program in 2007 was $ 211.3 million , net of issuances , compared to $ 45.7 million net repurchases in 2006 and $ 358.1 million in 2005 .
the net repurchases included the $ 51.9 million settlement on january 5 , 2007 , of a forward contract entered into in december 2006 for the repurchase of 1200000 shares .
however , the 2007 net repurchases did not include a forward contract entered into in december 2007 for the repurchase of 675000 shares .
the contract was settled on january 7 , 2008 , for $ 31 million in cash .
on december 12 , 2007 , in a privately negotiated transaction , ball entered into an accelerated share repurchase agreement to buy $ 100 million of its common shares using cash on hand and available borrowings .
the company advanced the $ 100 million on january 7 , 2008 , and received approximately 2 million shares , which represented 90 percent of the total shares as calculated using the previous day 2019s closing price .
the exact number of shares to be repurchased under the agreement , which will be determined on the settlement date ( no later than june 5 , 2008 ) , is subject to an adjustment based on a weighted average price calculation for the period between the initial purchase date and the settlement date .
the company has the option to settle the contract in either cash or shares .
including the settlements of the forward share purchase contract and the accelerated share repurchase agreement , we expect to repurchase approximately $ 300 million of our common shares , net of issuances , in 2008 .
annual cash dividends paid on common stock were 40 cents per share in 2007 , 2006 and 2005 .
total dividends paid were $ 40.6 million in 2007 , $ 41 million in 2006 and $ 42.5 million in 2005. .

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 average common equity attribution in 2017 is made up of institutional securities?

Pre-table text:
management 2019s discussion and analysis environment , for example , to incorporate changes in stress testing or enhancements to modeling techniques .
we will continue to evaluate the framework with respect to the impact of future regulatory requirements , as appropriate .
average common equity attribution1 $ in billions 2017 2016 2015 .

Table:
$ in billions	2017	2016	2015
institutional securities	$ 40.2	$ 43.2	$ 34.6
wealth management	17.2	15.3	11.2
investment management	2.4	2.8	2.2
parent company	10.0	7.6	18.9
total	$ 69.8	$ 68.9	$ 66.9

Post-table text:
1 .
average common equity is a non-gaap financial measure .
see 201cselected non-gaap financial information 201d herein .
regulatory developments resolution and recovery planning pursuant to the dodd-frank act , we are required to periodi- cally submit to the federal reserve and the fdic a resolution plan that describes our strategy for a rapid and orderly resolu- tion under the u.s .
bankruptcy code in the event of our material financial distress or failure .
our preferred resolution strategy , which is set out in our 2017 resolution plan , is an spoe strategy .
we submitted our full 2017 resolution plan on june 30 , 2017 .
as indicated in our 2017 resolution plan , the parent company has amended and restated its support agreement with its material entities , as defined in our 2017 resolution plan .
under the secured amended and restated support agreement , upon the occur- rence of a resolution scenario , the parent company would be obligated to contribute or loan on a subordinated basis all of its contributable material assets , other than shares in subsidi- aries of the parent company and certain intercompany receiv- ables , to provide capital and liquidity , as applicable , to our material entities .
the obligations of the parent company under the secured amended and restated support agreement are in most cases secured on a senior basis by the assets of the parent company ( other than shares in subsidiaries of the parent company ) .
as a result , claims of our material entities against the assets of the parent company ( other than shares in subsidiaries of the parent company ) are effectively senior to unsecured obliga- tions of the parent company .
in december 2017 , we received joint feedback on our 2017 resolution plan from the federal reserve and the fdic .
the feedback identified no deficiencies in our 2017 resolution plan but noted one shortcoming to be remediated in our next resolution plan submission .
further , the federal reserve and the fdic have extended the next resolution plan filing deadline for eight large domestic banks , including us , by one year to july 1 , 2019 .
for more information about resolution and recovery planning requirements and our activities in these areas , including the implications of such activities in a resolution scenario , see 201cbusiness 2014supervision and regulation 2014financial holding company 2014resolution and recovery planning 201d and 201crisk factors 2014legal , regulatory and compliance risk . 201d legacy covered funds under the volcker rule the volcker rule prohibits 201cbanking entities , 201d including us and our affiliates , from engaging in certain 201cproprietary trading 201d activities , as defined in the volcker rule , subject to exemptions for underwriting , market-making-related activities , risk-mitigating hedging and certain other activities .
the volcker rule also prohibits certain investments and relation- ships by banking entities with 201ccovered funds , 201d with a number of exemptions and exclusions .
in june 2017 , we received approval from the federal reserve of our application for a five-year extension of the transition period to conform invest- ments in certain legacy volcker covered funds that are also illiquid funds .
the approval covered essentially all of our non-conforming investments in , and relationships with , legacy covered funds subject to the volcker rule .
for more informa- tion about the volcker rule , see 201cbusiness 2014supervision and regulation 2014activities restrictions under the volcker rule . 201d u.s .
department of labor conflict of interest rule the u.s .
dol 2019s final conflict of interest rule under erisa went into effect on june 9 , 2017 , with certain aspects subject to phased-in compliance .
full compliance with the rule 2019s related exemptions is currently scheduled to be required by july 1 , 2019 .
in addition , the u.s .
dol is undertaking an examination of the rule that may result in changes to the rule or its related exemptions or a change in the full compliance date .
for a discussion of the u.s .
dol conflict of interest rule , see 201cbusiness 2014supervision and regulation 2014instit- utional securities and wealth management . 201d u.k .
referendum following the u.k .
electorate vote to leave the e.u. , the u.k .
invoked article 50 of the lisbon treaty on march 29 , 2017 , which triggered a two-year period , subject to extension ( which would need the unanimous approval of the e.u .
member states ) , during which the u.k .
government is expected to negotiate its withdrawal agreement with the e.u .
for further discussion of u.k .
referendum 2019s potential impact on our operations , see 201crisk factors 2014international risk . 201d for further information regarding our exposure to the u.k. , see also 201cquantitative and qualitative disclosures about market risk 2014risk management 2014credit risk 2014country risk exposure . 201d 69 december 2017 form 10-k .

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 fair value from 2010 to 2011

Pre-table text:
impairment the following table presents net unrealized losses on securities available for sale as of december 31: .

Table:
( in millions )	2011	2010
fair value	$ 99832	$ 81881
amortized cost	100013	82329
net unrealized loss pre-tax	$ -181 ( 181 )	$ -448 ( 448 )
net unrealized loss after-tax	$ -113 ( 113 )	$ -270 ( 270 )

Post-table text:
the net unrealized amounts presented above excluded the remaining net unrealized losses related to reclassifications of securities available for sale to securities held to maturity .
these unrealized losses related to reclassifications totaled $ 303 million , or $ 189 million after-tax , and $ 523 million , or $ 317 million after-tax , as of december 31 , 2011 and 2010 , respectively , and were recorded in accumulated other comprehensive income , or oci .
refer to note 12 to the consolidated financial statements included under item 8 .
the decline in these remaining after-tax unrealized losses related to reclassifications from december 31 , 2010 to december 31 , 2011 resulted primarily from amortization .
we conduct periodic reviews of individual securities to assess whether other-than-temporary impairment exists .
to the extent that other-than-temporary impairment is identified , the impairment is broken into a credit component and a non-credit component .
the credit component is recorded in our consolidated statement of income , and the non-credit component is recorded in oci to the extent that we do not intend to sell the security .
our assessment of other-than-temporary impairment involves an evaluation , more fully described in note 3 , of economic and security-specific factors .
such factors are based on estimates , derived by management , which contemplate current market conditions and security-specific performance .
to the extent that market conditions are worse than management 2019s expectations , other-than-temporary impairment could increase , in particular , the credit component that would be recorded in our consolidated statement of income .
given the exposure of our investment securities portfolio , particularly mortgage- and asset-backed securities , to residential mortgage and other consumer credit risks , the performance of the u.s .
housing market is a significant driver of the portfolio 2019s credit performance .
as such , our assessment of other-than-temporary impairment relies to a significant extent on our estimates of trends in national housing prices .
generally , indices that measure trends in national housing prices are published in arrears .
as of september 30 , 2011 , national housing prices , according to the case-shiller national home price index , had declined by approximately 31.3% ( 31.3 % ) peak-to-current .
overall , management 2019s expectation , for purposes of its evaluation of other-than-temporary impairment as of december 31 , 2011 , was that housing prices would decline by approximately 35% ( 35 % ) peak-to-trough .
the performance of certain mortgage products and vintages of securities continues to deteriorate .
in addition , management continues to believe that housing prices will decline further as indicated above .
the combination of these factors has led to an increase in management 2019s overall loss expectations .
our investment portfolio continues to be sensitive to management 2019s estimates of future cumulative losses .
ultimately , other-than- temporary impairment is based on specific cusip-level detailed analysis of the unique characteristics of each security .
in addition , we perform sensitivity analysis across each significant product type within the non-agency u.s .
residential mortgage-backed portfolio .
we estimate , for example , that other-than-temporary impairment of the investment portfolio could increase by approximately $ 10 million to $ 50 million , if national housing prices were to decline by 37% ( 37 % ) to 39% ( 39 % ) peak-to-trough , compared to management 2019s expectation of 35% ( 35 % ) described above .
this sensitivity estimate is based on a number of factors , including , but not limited to , the level of housing prices and the timing of defaults .
to the extent that such factors differ substantially from management 2019s current expectations , resulting loss estimates may differ materially from those stated .
excluding the securities for which other-than-temporary impairment was recorded in 2011 , management considers the aggregate decline in fair value of the remaining .

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 s&p index to the e*trade financial corporation cumulative total return to a holder of the company 2019s common stock compared as of 2014

Pre-table text:
the following performance graph shows the cumulative total return to a holder of the company 2019s common stock , assuming dividend reinvestment , compared with the cumulative total return , assuming dividend reinvestment , of the standard & poor ( "s&p" ) 500 index and the dow jones us financials index during the period from december 31 , 2009 through december 31 , 2014. .

Table:
	12/09	12/10	12/11	12/12	12/13	12/14
e*trade financial corporation	100.00	90.91	45.23	50.85	111.59	137.81
s&p 500 index	100.00	115.06	117.49	136.30	180.44	205.14
dow jones us financials index	100.00	112.72	98.24	124.62	167.26	191.67

Post-table text:
table of contents .

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 average number of shares per registered holder as of february 11 , 2011?

Pre-table text:
part ii item 5 .
market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities the following table presents reported quarterly high and low per share sale prices of our common stock on the new york stock exchange ( 201cnyse 201d ) for the years 2010 and 2009. .

Table:
2010	high	low
quarter ended march 31	$ 44.61	$ 40.10
quarter ended june 30	45.33	38.86
quarter ended september 30	52.11	43.70
quarter ended december 31	53.14	49.61
2009	high	low
quarter ended march 31	$ 32.53	$ 25.45
quarter ended june 30	34.52	27.93
quarter ended september 30	37.71	29.89
quarter ended december 31	43.84	35.03

Post-table text:
on february 11 , 2011 , the closing price of our common stock was $ 56.73 per share as reported on the nyse .
as of february 11 , 2011 , we had 397612895 outstanding shares of common stock and 463 registered holders .
dividends we have not historically paid a dividend on our common stock .
payment of dividends in the future , when , as and if authorized by our board of directors , would depend upon many factors , including our earnings and financial condition , restrictions under applicable law and our current and future loan agreements , our debt service requirements , our capital expenditure requirements and other factors that our board of directors may deem relevant from time to time , including the potential determination to elect reit status .
in addition , the loan agreement for our revolving credit facility and term loan contain covenants that generally restrict our ability to pay dividends unless certain financial covenants are satisfied .
for more information about the restrictions under the loan agreement for the revolving credit facility and term loan , our notes indentures and the loan agreement related to our securitization , see item 7 of this annual report under the caption 201cmanagement 2019s discussion and analysis of financial condition and results of operations 2014liquidity and capital resources 2014factors affecting sources of liquidity 201d and note 6 to our consolidated financial statements included in this annual report. .

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:
for us federal purposes , how many years are currently involved in irs controversies?

Pre-table text:
morgan stanley notes to consolidated financial statements 2014 ( continued ) the total amount of unrecognized tax benefits was approximately $ 2.2 billion , $ 4.1 billion , and $ 4.1 billion at december 31 , 2014 , december 31 , 2013 , and december 31 , 2012 , respectively .
of this total , approximately $ 1.0 billion , $ 1.4 billion , and $ 1.6 billion , respectively ( net of federal benefit of state issues , competent authority and foreign tax credit offsets ) represent the amount of unrecognized tax benefits that , if recognized , would favorably affect the effective tax rate in future periods .
interest and penalties related to unrecognized tax benefits are classified as provision for income taxes .
the company recognized $ ( 35 ) million , $ 50 million , and $ ( 10 ) million of interest expense ( benefit ) ( net of federal and state income tax benefits ) in the company 2019s consolidated statements of income for 2014 , 2013 , and 2012 , respectively .
interest expense accrued at december 31 , 2014 , december 31 , 2013 , and december 31 , 2012 was approximately $ 258 million , $ 293 million , and $ 243 million , respectively , net of federal and state income tax benefits .
penalties related to unrecognized tax benefits for the years mentioned above were immaterial .
the following table presents a reconciliation of the beginning and ending amount of unrecognized tax benefits for 2014 , 2013 and 2012 ( dollars in millions ) : unrecognized tax benefits .

Table:
balance at december 31 2011	$ 4045
increase based on tax positions related to the current period	299
increase based on tax positions related to prior periods	127
decreases based on tax positions related to prior periods	-21 ( 21 )
decreases related to settlements with taxing authorities	-260 ( 260 )
decreases related to a lapse of applicable statute of limitations	-125 ( 125 )
balance at december 31 2012	$ 4065
increase based on tax positions related to the current period	$ 51
increase based on tax positions related to prior periods	267
decreases based on tax positions related to prior periods	-141 ( 141 )
decreases related to settlements with taxing authorities	-146 ( 146 )
balance at december 31 2013	$ 4096
increase based on tax positions related to the current period	$ 135
increase based on tax positions related to prior periods	100
decreases based on tax positions related to prior periods	-2080 ( 2080 )
decreases related to settlements with taxing authorities	-19 ( 19 )
decreases related to a lapse of applicable statute of limitations	-4 ( 4 )
balance at december 31 2014	$ 2228

Post-table text:
the company is under continuous examination by the irs and other tax authorities in certain countries , such as japan and the u.k. , and in states in which the company has significant business operations , such as new york .
the company is currently under review by the irs appeals office for the remaining issues covering tax years 1999 2013 2005 and has substantially completed the irs field examination for the audit of tax years 2006 2013 2008 .
also , the company is currently at various levels of field examination with respect to audits by new york state and new york city for tax years 2007 2013 2009 .
during 2015 , the company expects to reach a conclusion with the u.k .
tax authorities on substantially all issues through tax year 2010 , the resolution of which is not expected to have a material impact on the effective tax rate on the company 2019s consolidated financial statements. .

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 of the return on the e*trade financial corporation common stock from 2009 to 2014

Pre-table text:
the following performance graph shows the cumulative total return to a holder of the company 2019s common stock , assuming dividend reinvestment , compared with the cumulative total return , assuming dividend reinvestment , of the standard & poor ( "s&p" ) 500 index and the dow jones us financials index during the period from december 31 , 2009 through december 31 , 2014. .

Table:
	12/09	12/10	12/11	12/12	12/13	12/14
e*trade financial corporation	100.00	90.91	45.23	50.85	111.59	137.81
s&p 500 index	100.00	115.06	117.49	136.30	180.44	205.14
dow jones us financials index	100.00	112.72	98.24	124.62	167.26	191.67

Post-table text:
table of contents .

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:
for the 4th quarter of 2011 approximately how much was spent on stock repurchases?

Pre-table text:
five-year performance comparison 2013 the following graph provides an indicator of cumulative total shareholder returns for the corporation as compared to the peer group index ( described above ) , the dj trans , and the s&p 500 .
the graph assumes that $ 100 was invested in the common stock of union pacific corporation and each index on december 31 , 2006 and that all dividends were reinvested .
purchases of equity securities 2013 during 2011 , we repurchased 15340810 shares of our common stock at an average price of $ 96.08 .
the following table presents common stock repurchases during each month for the fourth quarter of 2011 : period total number of shares purchased [a] average price paid per share total number of shares purchased as part of a publicly announced plan or program [b] maximum number of shares that may yet be purchased under the plan or program [b] .

Table:
period	total number ofsharespurchased [a]	averageprice paidper share	total number of sharespurchased as part ofapublicly announced planor program [b]	maximum number ofshares that may yetbe purchased under the planor program [b]
oct . 1 through oct . 31	379488	87.46	371639	31370427
nov . 1 through nov . 30	1748964	98.41	1733877	29636550
dec . 1 through dec . 31	1787343	100.26	1780142	27856408
total	3915795	$ 98.19	3885658	n/a

Post-table text:
[a] total number of shares purchased during the quarter includes approximately 30137 shares delivered or attested to upc by employees to pay stock option exercise prices , satisfy excess tax withholding obligations for stock option exercises or vesting of retention units , and pay withholding obligations for vesting of retention shares .
[b] on april 1 , 2011 , our board of directors authorized the repurchase of up to 40 million shares of our common stock by march 31 , 2014 .
these repurchases may be made on the open market or through other transactions .
our management has sole discretion with respect to determining the timing and amount of these transactions. .

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 net revenue in 2011

Pre-table text:
entergy mississippi , inc .
management 2019s financial discussion and analysis 2010 compared to 2009 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges ( credits ) .
following is an analysis of the change in net revenue comparing 2010 to 2009 .
amount ( in millions ) .

Table:
	amount ( in millions )
2009 net revenue	$ 536.7
volume/weather	18.9
other	-0.3 ( 0.3 )
2010 net revenue	$ 555.3

Post-table text:
the volume/weather variance is primarily due to an increase of 1046 gwh , or 8% ( 8 % ) , in billed electricity usage in all sectors , primarily due to the effect of more favorable weather on the residential sector .
gross operating revenues , fuel and purchased power expenses , and other regulatory charges ( credits ) gross operating revenues increased primarily due to an increase of $ 22 million in power management rider revenue as the result of higher rates , the volume/weather variance discussed above , and an increase in grand gulf rider revenue as a result of higher rates and increased usage , offset by a decrease of $ 23.5 million in fuel cost recovery revenues due to lower fuel rates .
fuel and purchased power expenses decreased primarily due to a decrease in deferred fuel expense as a result of prior over-collections , offset by an increase in the average market price of purchased power coupled with increased net area demand .
other regulatory charges increased primarily due to increased recovery of costs associated with the power management recovery rider .
other income statement variances 2011 compared to 2010 other operation and maintenance expenses decreased primarily due to : a $ 5.4 million decrease in compensation and benefits costs primarily resulting from an increase in the accrual for incentive-based compensation in 2010 and a decrease in stock option expense ; and the sale of $ 4.9 million of surplus oil inventory .
the decrease was partially offset by an increase of $ 3.9 million in legal expenses due to the deferral in 2010 of certain litigation expenses in accordance with regulatory treatment .
taxes other than income taxes increased primarily due to an increase in ad valorem taxes due to a higher 2011 assessment as compared to 2010 , partially offset by higher capitalized property taxes as compared with prior year .
depreciation and amortization expenses increased primarily due to an increase in plant in service .
interest expense decreased primarily due to a revision caused by ferc 2019s acceptance of a change in the treatment of funds received from independent power producers for transmission interconnection projects. .

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:
as of 2017 what was the ratio of the overall five-year cumulative total return for s&p 500 compared to citi

Pre-table text:
performance graph comparison of five-year cumulative total return the following graph and table compare the cumulative total return on citi 2019s common stock , which is listed on the nyse under the ticker symbol 201cc 201d and held by 65691 common stockholders of record as of january 31 , 2018 , with the cumulative total return of the s&p 500 index and the s&p financial index over the five-year period through december 31 , 2017 .
the graph and table assume that $ 100 was invested on december 31 , 2012 in citi 2019s common stock , the s&p 500 index and the s&p financial index , and that all dividends were reinvested .
comparison of five-year cumulative total return for the years ended date citi s&p 500 financials .

Table:
date	citi	s&p 500	s&p financials
31-dec-2012	100.0	100.0	100.0
31-dec-2013	131.8	132.4	135.6
31-dec-2014	137.0	150.5	156.2
31-dec-2015	131.4	152.6	153.9
31-dec-2016	152.3	170.8	188.9
31-dec-2017	193.5	208.1	230.9

Post-table text:
.

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:
based o n the review of the simultaneous investments of the jpmorgan chase common stock in the various index what was the ratio of the performance in the kbw bank index to the s&p financial index in 2010

Pre-table text:
jpmorgan chase & co./2014 annual report 63 five-year stock performance the following table and graph compare the five-year cumulative total return for jpmorgan chase & co .
( 201cjpmorgan chase 201d or the 201cfirm 201d ) common stock with the cumulative return of the s&p 500 index , the kbw bank index and the s&p financial index .
the s&p 500 index is a commonly referenced u.s .
equity benchmark consisting of leading companies from different economic sectors .
the kbw bank index seeks to reflect the performance of banks and thrifts that are publicly traded in the u.s .
and is composed of 24 leading national money center and regional banks and thrifts .
the s&p financial index is an index of 85 financial companies , all of which are components of the s&p 500 .
the firm is a component of all three industry indices .
the following table and graph assume simultaneous investments of $ 100 on december 31 , 2009 , in jpmorgan chase common stock and in each of the above indices .
the comparison assumes that all dividends are reinvested .
december 31 , ( in dollars ) 2009 2010 2011 2012 2013 2014 .

Table:
december 31 ( in dollars )	2009	2010	2011	2012	2013	2014
jpmorgan chase	$ 100.00	$ 102.30	$ 81.87	$ 111.49	$ 152.42	$ 167.48
kbw bank index	100.00	123.36	94.75	125.91	173.45	189.69
s&p financial index	100.00	112.13	93.00	119.73	162.34	186.98
s&p 500 index	100.00	115.06	117.48	136.27	180.39	205.07

Post-table text:
.

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"]}