[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 weight of the property&casualty operations relative to the total statutory capital?

Pre-table text:
table of contents the table below sets forth statutory surplus for the company 2019s insurance companies .
the statutory surplus amounts as of december 31 , 2007 in the table below are based on actual statutory filings with the applicable regulatory authorities .
the statutory surplus amounts as of december 31 , 2008 are estimates , as the respective 2008 statutory filings have not yet been the company has received approval from the connecticut insurance department regarding the use of two permitted practices in the statutory financial statements of its connecticut-domiciled life insurance subsidiaries as of december 31 , 2008 .
the first permitted practice relates to the statutory accounting for deferred income taxes .
specifically , this permitted practice modifies the accounting for deferred income taxes prescribed by the naic by increasing the realization period for deferred tax assets from one year to three years and increasing the asset recognition limit from 10% ( 10 % ) to 15% ( 15 % ) of adjusted statutory capital and surplus .
the benefits of this permitted practice may not be considered by the company when determining surplus available for dividends .
the second permitted practice relates to the statutory reserving requirements for variable annuities with guaranteed living benefit riders .
actuarial guidelines prescribed by the naic require a stand-alone asset adequacy analysis reflecting only benefits , expenses and charges that are associated with the riders for variable annuities with guaranteed living benefits .
the permitted practice allows for all benefits , expenses and charges associated with the variable annuity contract to be reflected in the stand- alone asset adequacy test .
these permitted practices resulted in an increase to life operations estimated statutory surplus of $ 987 as of december 31 , 2008 .
the effects of these permitted practices are included in the 2008 life operations surplus amount in the table above .
statutory capital the company 2019s stockholders 2019 equity , as prepared using u.s .
gaap was $ 9.3 billion as of december 31 , 2008 .
the company 2019s estimated aggregate statutory capital and surplus , as prepared in accordance with the national association of insurance commissioners 2019 accounting practices and procedures manual ( 201cus stat 201d ) was $ 13.8 billion as of december 31 , 2008 .
significant differences between u.s .
gaap stockholders 2019 equity and aggregate statutory capital and surplus prepared in accordance with us stat include the following: .

Table:
	2008	2007
life operations	$ 6047	$ 5786
japan life operations	1718	1620
property & casualty operations	6012	8509
total	$ 13777	$ 15915

Post-table text:
2022 costs incurred by the company to acquire insurance policies are deferred under u.s .
gaap while those costs are expensed immediately under us stat .
2022 temporary differences between the book and tax basis of an asset or liability which are recorded as deferred tax assets are evaluated for recoverability under u.s .
gaap while those amounts deferred are subject to limitations under us stat .
2022 certain assumptions used in the determination of life benefit reserves are prescribed under us stat and are intended to be conservative , while the assumptions used under u.s .
gaap are generally the company 2019s best estimates .
in addition , the methodologies used for determining life reserve amounts are different between us stat and u.s .
gaap .
annuity reserving and cash-flow testing for death and living benefit reserves under us stat are generally addressed by the commissioners 2019 annuity reserving valuation methodology and the related actuarial guidelines .
under these actuarial guidelines , in general , future cash flows associated with the variable annuity business are included in these methodologies with estimates of future fee revenues , claim payments , expenses , reinsurance impacts and hedging impacts .
at december 31 , 2008 , in determining the cash-flow impacts related to future hedging , assumptions were made in the scenarios that generate reserve requirements , about the potential future decreases in the hedge benefits and increases in hedge costs which resulted in increased reserve requirements .
reserves for death and living benefits under u.s .
gaap are either considered embedded derivatives and recorded at fair value or they may be considered sop 03-1 reserves .
2022 the difference between the amortized cost and fair value of fixed maturity and other investments , net of tax , is recorded as an increase or decrease to the carrying value of the related asset and to equity under u.s .
gaap , while us stat only records certain securities at fair value , such as equity securities and certain lower rated bonds required by the naic to be recorded at the lower of amortized cost or fair value .
in the case of the company 2019s market value adjusted ( mva ) fixed annuity products , invested assets are marked to fair value ( including the impact of credit spreads ) and liabilities are marked to fair value ( but generally actual credit spreads are not fully reflected ) for statutory purposes only .
2022 us stat for life insurance companies establishes a formula reserve for realized and unrealized losses due to default and equity risks associated with certain invested assets ( the asset valuation reserve ) , while u.s .
gaap does not .
also , for those realized gains and losses caused by changes in interest rates , us stat for life insurance companies defers and amortizes the gains and losses , caused by changes in interest rates , into income over the original life to maturity of the asset sold ( the interest maintenance reserve ) while u.s .
gaap does not .
2022 goodwill arising from the acquisition of a business is tested for recoverability on an annual basis ( or more frequently , as necessary ) for u.s .
gaap , while under us stat goodwill is amortized over a period not to exceed 10 years and 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 was the operating margin for 2012?

Pre-table text:
2014 vs .
2013 sales increased 9% ( 9 % ) , as higher volumes of 9% ( 9 % ) and favorable currency of 1% ( 1 % ) were partially offset by lower pricing of 1% ( 1 % ) .
electronics sales increased 8% ( 8 % ) , as higher delivery systems equipment sales and materials volumes of 8% ( 8 % ) and favorable currency of 1% ( 1 % ) were partially offset by lower pricing of 1% ( 1 % ) .
performance materials sales increased 10% ( 10 % ) , as higher volumes of 11% ( 11 % ) were partially offset by lower pricing of 1% ( 1 % ) .
the higher volumes were across all product lines and major regions .
the lower pricing was primarily due to unfavorable mix impacts .
operating income of $ 425.3 increased 32% ( 32 % ) , or $ 104.0 , primarily from higher volumes of $ 93 , lower operating costs of $ 31 , and favorable currency impacts of $ 5 , partially offset by unfavorable price and mix impacts of $ 26 .
operating margin of 17.4% ( 17.4 % ) increased 310 bp , primarily due to improved loading and leverage from the higher volumes and improved cost performance , partially offset by the unfavorable pricing impacts .
2013 vs .
2012 sales decreased 3% ( 3 % ) , as lower volumes of 4% ( 4 % ) and lower pricing of 1% ( 1 % ) were partially offset by acquisitions of 2% ( 2 % ) .
electronics sales decreased 8% ( 8 % ) , as weaker materials volumes and equipment sales were partially offset by the acquisition of da nanomaterials .
performance materials sales increased 2% ( 2 % ) , as higher volumes of 4% ( 4 % ) were partially offset by lower pricing of 2% ( 2 % ) .
the increase in volumes was primarily due to strength in the automobile and u.s .
housing markets partially offset by weaker volumes to certain construction markets and marine coatings .
the lower pricing was primarily due to unfavorable mix impacts .
operating income of $ 321.3 decreased 25% ( 25 % ) , or $ 104.3 , and operating margin of 14.3% ( 14.3 % ) decreased 400 bp , as 2012 included a gain on the previously held equity interest in da nanomaterials of $ 85.9 .
on a non-gaap basis , operating income of $ 321.3 decreased 5% ( 5 % ) , or $ 18.4 , primarily from unfavorable price and mix impacts of $ 15 , lower volumes of $ 9 , and higher operating costs of $ 4 partially offset by higher acquisitions of $ 6 and favorable currency of $ 4 .
operating margin decreased 30 bp , primarily due to lower volumes and unfavorable price mix .
equipment and energy .

Table:
	2014	2013	2012
sales	$ 450.4	$ 451.1	$ 420.1
operating income	88.2	65.5	44.6

Post-table text:
2014 vs .
2013 sales of $ 450.4 were relatively flat as higher liquefied natural gas ( lng ) project activity was offset by lower air separation ( asu ) project activity .
operating income of $ 88.2 increased from the higher lng project activity .
the sales backlog for the equipment business at 30 september 2014 was $ 520 , compared to $ 402 at 30 september 2013 .
the increase was primarily due to new lng orders as global project development activity remains high .
it is expected that approximately $ 320 of the backlog will be completed during 2015 .
2013 vs .
2012 sales of $ 451.1 increased primarily from higher lng project activity .
operating income of $ 65.5 increased from the higher lng project activity .
the sales backlog for the equipment business at 30 september 2013 was $ 402 , compared to $ 450 at 30 september other operating income ( loss ) primarily includes other expense and income that cannot be directly associated with the business segments , including foreign exchange gains and losses .
also included are lifo inventory valuation adjustments , as the business segments use fifo , and the lifo pool valuation adjustments are not allocated to the business segments .
other also included stranded costs resulting from discontinued operations , as these costs were not reallocated to the businesses in 2012 .
2014 vs .
2013 other operating loss was $ 13.5 , compared to $ 4.7 in the prior year .
the decrease was primarily due to unfavorable foreign exchange losses of $ 5 and lifo adjustments of $ 4 .
2013 vs .
2012 other operating loss was $ 4.7 , compared to $ 6.6 in the prior year .
the other operating loss in 2013 includes an unfavorable lifo adjustment versus the prior year of $ 11 .
the other operating loss in 2012 included stranded costs from discontinued operations of $ 10. .

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

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


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

[User]
Question:
what was jpmorgan chase & co's tier 2 capital ratio ( cet2 ) ratio in 2008?

Pre-table text:
jpmorgan chase & co .
/ 2008 annual report 83 credit risk capital credit risk capital is estimated separately for the wholesale business- es ( ib , cb , tss and am ) and consumer businesses ( rfs and cs ) .
credit risk capital for the overall wholesale credit portfolio is defined in terms of unexpected credit losses , both from defaults and declines in the portfolio value due to credit deterioration , measured over a one-year period at a confidence level consistent with an 201caa 201d credit rating standard .
unexpected losses are losses in excess of those for which provisions for credit losses are maintained .
the capital methodology is based upon several principal drivers of credit risk : exposure at default ( or loan-equivalent amount ) , default likelihood , credit spreads , loss severity and portfolio correlation .
credit risk capital for the consumer portfolio is based upon product and other relevant risk segmentation .
actual segment level default and severity experience are used to estimate unexpected losses for a one-year horizon at a confidence level consistent with an 201caa 201d credit rating standard .
statistical results for certain segments or portfolios are adjusted to ensure that capital is consistent with external bench- marks , such as subordination levels on market transactions or capital held at representative monoline competitors , where appropriate .
market risk capital the firm calculates market risk capital guided by the principle that capital should reflect the risk of loss in the value of portfolios and financial instruments caused by adverse movements in market vari- ables , such as interest and foreign exchange rates , credit spreads , securities prices and commodities prices .
daily value-at-risk ( 201cvar 201d ) , biweekly stress-test results and other factors are used to determine appropriate capital levels .
the firm allocates market risk capital to each business segment according to a formula that weights that seg- ment 2019s var and stress-test exposures .
see market risk management on pages 111 2013116 of this annual report for more information about these market risk measures .
operational risk capital capital is allocated to the lines of business for operational risk using a risk-based capital allocation methodology which estimates opera- tional risk on a bottom-up basis .
the operational risk capital model is based upon actual losses and potential scenario-based stress losses , with adjustments to the capital calculation to reflect changes in the quality of the control environment or the use of risk-transfer prod- ucts .
the firm believes its model is consistent with the new basel ii framework .
private equity risk capital capital is allocated to privately and publicly held securities , third-party fund investments and commitments in the private equity portfolio to cover the potential loss associated with a decline in equity markets and related asset devaluations .
in addition to negative market fluctua- tions , potential losses in private equity investment portfolios can be magnified by liquidity risk .
the capital allocation for the private equity portfolio is based upon measurement of the loss experience suffered by the firm and other market participants over a prolonged period of adverse equity market conditions .
regulatory capital the board of governors of the federal reserve system ( the 201cfederal reserve 201d ) establishes capital requirements , including well-capitalized standards for the consolidated financial holding company .
the office of the comptroller of the currency ( 201cocc 201d ) establishes similar capital requirements and standards for the firm 2019s national banks , including jpmorgan chase bank , n.a. , and chase bank usa , n.a .
the federal reserve granted the firm , for a period of 18 months fol- lowing the bear stearns merger , relief up to a certain specified amount and subject to certain conditions from the federal reserve 2019s risk-based capital and leverage requirements with respect to bear stearns 2019 risk-weighted assets and other exposures acquired .
the amount of such relief is subject to reduction by one-sixth each quarter subsequent to the merger and expires on october 1 , 2009 .
the occ granted jpmorgan chase bank , n.a .
similar relief from its risk-based capital and leverage requirements .
jpmorgan chase maintained a well-capitalized position , based upon tier 1 and total capital ratios at december 31 , 2008 and 2007 , as indicated in the tables below .
for more information , see note 30 on pages 212 2013213 of this annual report .
risk-based capital components and assets .

Table:
december 31 ( in millions )	2008	2007
total tier 1capital ( a )	$ 136104	$ 88746
total tier 2 capital	48616	43496
total capital	$ 184720	$ 132242
risk-weighted assets	$ 1244659	$ 1051879
total adjusted average assets	1966895	1473541

Post-table text:
( a ) the fasb has been deliberating certain amendments to both sfas 140 and fin 46r that may impact the accounting for transactions that involve qspes and vies .
based on the provisions of the current proposal and the firm 2019s interpretation of the propos- al , the firm estimates that the impact of consolidation could be up to $ 70 billion of credit card receivables , $ 40 billion of assets related to firm-sponsored multi-seller conduits , and $ 50 billion of other loans ( including residential mortgages ) ; the decrease in the tier 1 capital ratio could be approximately 80 basis points .
the ulti- mate impact could differ significantly due to the fasb 2019s continuing deliberations on the final requirements of the rule and market conditions. .

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 yearly amortization expense related to contract-based intangible assets , ( in thousands ) ?

Pre-table text:
notes to consolidated financial statements 2014 ( continued ) in connection with these discover related purchases , we have sold the contractual rights to future commissions on discover transactions to certain of our isos .
contractual rights sold totaled $ 7.6 million during the year ended may 31 , 2008 and $ 1.0 million during fiscal 2009 .
such sale proceeds are generally collected in installments over periods ranging from three to nine months .
during fiscal 2009 , we collected $ 4.4 million of such proceeds , which are included in the proceeds from sale of investment and contractual rights in our consolidated statement of cash flows .
we do not recognize gains on these sales of contractual rights at the time of sale .
proceeds are deferred and recognized as a reduction of the related commission expense .
during fiscal 2009 , we recognized $ 1.2 million of such deferred sales proceeds as other long-term liabilities .
other 2008 acquisitions during fiscal 2008 , we acquired a majority of the assets of euroenvios money transfer , s.a .
and euroenvios conecta , s.l. , which we collectively refer to as lfs spain .
lfs spain consisted of two privately- held corporations engaged in money transmittal and ancillary services from spain to settlement locations primarily in latin america .
the purpose of the acquisition was to further our strategy of expanding our customer base and market share by opening additional branch locations .
during fiscal 2008 , we acquired a series of money transfer branch locations in the united states .
the purpose of these acquisitions was to increase the market presence of our dolex-branded money transfer offering .
the following table summarizes the preliminary purchase price allocations of all these fiscal 2008 business acquisitions ( in thousands ) : .

Table:
	total
goodwill	$ 13536
customer-related intangible assets	4091
contract-based intangible assets	1031
property and equipment	267
other current assets	502
total assets acquired	19427
current liabilities	-2347 ( 2347 )
minority interest in equity of subsidiary ( at historical cost )	-486 ( 486 )
net assets acquired	$ 16594

Post-table text:
the customer-related intangible assets have amortization periods of up to 14 years .
the contract-based intangible assets have amortization periods of 3 to 10 years .
these business acquisitions were not significant to our consolidated financial statements and accordingly , we have not provided pro forma information relating to these acquisitions .
in addition , during fiscal 2008 , we acquired a customer list and long-term merchant referral agreement in our canadian merchant services channel for $ 1.7 million .
the value assigned to the customer list of $ 0.1 million was expensed immediately .
the remaining value was assigned to the merchant referral agreement and is being amortized on a straight-line basis over its useful life of 10 years .
fiscal 2007 on july 24 , 2006 , we completed the purchase of a fifty-six percent ownership interest in the asia-pacific merchant acquiring business of the hongkong and shanghai banking corporation limited , or hsbc asia pacific .
this business provides card payment processing services to merchants in the asia-pacific region .
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 percentage change in total gross amount of unrecognized tax benefits from 2016 to 2017?

Pre-table text:
table of contents adobe inc .
notes to consolidated financial statements ( continued ) certain states and foreign jurisdictions to fully utilize available tax credits and other attributes .
the deferred tax assets are offset by a valuation allowance to the extent it is more likely than not that they are not expected to be realized .
we provide u.s .
income taxes on the earnings of foreign subsidiaries unless the subsidiaries 2019 earnings are considered permanently reinvested outside the united states or are exempted from taxation as a result of the new territorial tax system .
to the extent that the foreign earnings previously treated as permanently reinvested are repatriated , the related u.s .
tax liability may be reduced by any foreign income taxes paid on these earnings .
as of november 30 , 2018 , the cumulative amount of earnings upon which u.s .
income taxes have not been provided is approximately $ 275 million .
the unrecognized deferred tax liability for these earnings is approximately $ 57.8 million .
as of november 30 , 2018 , we have net operating loss carryforwards of approximately $ 881.1 million for federal and $ 349.7 million for state .
we also have federal , state and foreign tax credit carryforwards of approximately $ 8.8 million , $ 189.9 million and $ 14.9 million , respectively .
the net operating loss carryforward assets and tax credits will expire in various years from fiscal 2019 through 2036 .
the state tax credit carryforwards and a portion of the federal net operating loss carryforwards can be carried forward indefinitely .
the net operating loss carryforward assets and certain credits are reduced by the valuation allowance and are subject to an annual limitation under internal revenue code section 382 , the carrying amount of which are expected to be fully realized .
as of november 30 , 2018 , a valuation allowance of $ 174.5 million has been established for certain deferred tax assets related to certain state and foreign assets .
for fiscal 2018 , the total change in the valuation allowance was $ 80.9 million .
accounting for uncertainty in income taxes during fiscal 2018 and 2017 , our aggregate changes in our total gross amount of unrecognized tax benefits are summarized as follows ( in thousands ) : .

Table:
	2018	2017
beginning balance	$ 172945	$ 178413
gross increases in unrecognized tax benefits 2013 prior year tax positions	16191	3680
gross decreases in unrecognized tax benefits 2013 prior year tax positions	-4000 ( 4000 )	-30166 ( 30166 )
gross increases in unrecognized tax benefits 2013 current year tax positions	60721	24927
settlements with taxing authorities	2014	-3876 ( 3876 )
lapse of statute of limitations	-45922 ( 45922 )	-8819 ( 8819 )
foreign exchange gains and losses	-3783 ( 3783 )	8786
ending balance	$ 196152	$ 172945

Post-table text:
the combined amount of accrued interest and penalties related to tax positions taken on our tax returns were approximately $ 24.6 million and $ 23.6 million for fiscal 2018 and 2017 , respectively .
these amounts were included in long-term income taxes payable in their respective years .
we file income tax returns in the united states on a federal basis and in many u.s .
state and foreign jurisdictions .
we are subject to the continual examination of our income tax returns by the irs and other domestic and foreign tax authorities .
our major tax jurisdictions are ireland , california and the united states .
for ireland , california and the united states , the earliest fiscal years open for examination are 2008 , 2014 and 2015 , respectively .
we regularly assess the likelihood of outcomes resulting from these examinations to determine the adequacy of our provision for income taxes and have reserved for potential adjustments that may result from these examinations .
we believe such estimates to be reasonable ; however , there can be no assurance that the final determination of any of these examinations will not have an adverse effect on our operating results and financial position .
the timing of the resolution of income tax examinations is highly uncertain as are the amounts and timing of tax payments that are part of any audit settlement process .
these events could cause large fluctuations in the balance of short-term and long- term assets , liabilities and income taxes payable .
we believe that within the next 12 months , it is reasonably possible that either certain audits will conclude or statutes of limitations on certain income tax examination periods will expire , or both .
given the uncertainties described above , we can only determine a range of estimated potential effect in underlying unrecognized tax benefits ranging from $ 0 to approximately $ 45 million. .

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

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


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

[User]
Question:
how much of the securitizations that hold asf framework loans were issued by third parties?

Pre-table text:
jpmorgan chase & co .
/ 2007 annual report 145 subprime adjustable-rate mortgage loan modifications see the glossary of terms on page 183 of this annual report for the firm 2019s definition of subprime loans .
within the confines of the limited decision-making abilities of a qspe under sfas 140 , the operating doc- uments that govern existing subprime securitizations generally authorize the servicer to modify loans for which default is reasonably foreseeable , provided that the modification is in the best interests of the qspe 2019s ben- eficial interest holders , and would not result in a remic violation .
in december 2007 , the american securitization forum ( 201casf 201d ) issued the 201cstreamlined foreclosure and loss avoidance framework for securitized subprime adjustable rate mortgage loans 201d ( 201cthe framework 201d ) .
the framework provides guidance for servicers to stream- line evaluation procedures for borrowers with certain subprime adjustable rate mortgage ( 201carm 201d ) loans to more efficiently provide modifications of such loans with terms that are more appropriate for the individual needs of such borrowers .
the framework applies to all first-lien subprime arm loans that have a fixed rate of interest for an initial period of 36 months or less , are included in securitized pools , were originated between january 1 , 2005 , and july 31 , 2007 , and have an initial interest rate reset date between january 1 , 2008 , and july 31 , 2010 ( 201casf framework loans 201d ) .
the framework categorizes the population of asf framework loans into three segments .
segment 1 includes loans where the borrower is current and is likely to be able to refinance into any available mortgage product .
segment 2 includes loans where the borrower is current , is unlikely to be able to refinance into any readily available mortgage industry product and meets certain defined criteria .
segment 3 includes loans where the borrower is not current , as defined , and does not meet the criteria for segments 1 or 2 .
asf framework loans in segment 2 of the framework are eligible for fast-track modification under which the interest rate will be kept at the existing initial rate , generally for five years following the interest rate reset date .
the framework indicates that for segment 2 loans , jpmorgan chase , as servicer , may presume that the borrower will be unable to make payments pursuant to the original terms of the borrower 2019s loan after the initial interest rate reset date .
thus , the firm may presume that a default on that loan by the borrower is reasonably foreseeable unless the terms of the loan are modified .
jpmorgan chase has adopted the loss mitigation approaches under the framework for securitized sub- prime loans that meet the specific segment 2 screening criteria , and it expects to begin modifying segment 2 loans by the end of the first quar- ter of 2008 .
the firm believes that the adoption of the framework will not affect the off-balance sheet accounting treatment of jpmorgan chase-sponsored qspes that hold segment 2 subprime loans .
the total amount of assets owned by firm-sponsored qspes that hold asf framework loans ( including those loans that are not serviced by the firm ) as of december 31 , 2007 , was $ 20.0 billion .
of this amount , $ 9.7 billion relates to asf framework loans serviced by the firm .
based on current economic conditions , the firm estimates that approximately 20% ( 20 % ) , 10% ( 10 % ) and 70% ( 70 % ) of the asf framework loans it services that are owned by firm-sponsored qspes will fall within segments 1 , 2 and 3 , respectively .
this estimate could change substantially as a result of unanticipated changes in housing values , economic conditions , investor/borrower behavior and other factors .
the total principal amount of beneficial interests issued by firm-spon- sored securitizations that hold asf framework loans as of december 31 , 2007 , was as follows. .

Table:
december 31 2007 ( in millions )	2007
third-party	$ 19636
retained interest	412
total	$ 20048

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:
what was the percent of the change in the consulting segment revenue from 2008 2009\\n

Pre-table text:
of exiting a business in japan , economic weakness in asia and political unrest in thailand , partially offset by growth in new zealand and certain emerging markets .
reinsurance commissions , fees and other revenue increased 48% ( 48 % ) , due mainly to the benfield merger , partially offset by unfavorable foreign currency translation .
organic revenue is even with 2008 , as growth in domestic treaty business and slightly higher pricing was offset by greater client retention , and declines in investment banking and facultative placements .
operating income operating income increased $ 54 million or 6% ( 6 % ) from 2008 to $ 900 million in 2009 .
in 2009 , operating income margins in this segment were 14.3% ( 14.3 % ) , up 60 basis points from 13.7% ( 13.7 % ) in 2008 .
contributing to increased operating income and margins were the merger with benfield , lower e&o costs due to insurance recoveries , a pension curtailment gain of $ 54 million in 2009 versus a curtailment loss of $ 6 million in 2008 , declines in anti-corruption and compliance initiative costs of $ 35 million , restructuring savings , and other cost savings initiatives .
these items were partially offset by an increase of $ 140 million in restructuring costs , $ 95 million of lower fiduciary investment income , benfield integration costs and higher amortization of intangible assets obtained in the merger , and unfavorable foreign currency translation .
consulting .

Table:
years ended december 31,	2009	2008	2007
segment revenue	$ 1267	$ 1356	$ 1345
segment operating income	203	208	180
segment operating income margin	16.0% ( 16.0 % )	15.3% ( 15.3 % )	13.4% ( 13.4 % )

Post-table text:
our consulting segment generated 17% ( 17 % ) of our consolidated total revenues in 2009 and provides a broad range of human capital consulting services , as follows : consulting services : 1 .
health and benefits advises clients about how to structure , fund , and administer employee benefit programs that attract , retain , and motivate employees .
benefits consulting include health and welfare , executive benefits , workforce strategies and productivity , absence management , benefits administration , data-driven health , compliance , employee commitment , investment advisory and elective benefits services .
2 .
retirement specializes in global actuarial services , defined contribution consulting , investment consulting , tax and erisa consulting , and pension administration .
3 .
compensation focuses on compensatory advisory/counsel including : compensation planning design , executive reward strategies , salary survey and benchmarking , market share studies and sales force effectiveness , with special expertise in the financial services and technology industries .
4 .
strategic human capital delivers advice to complex global organizations on talent , change and organizational effectiveness issues , including talent strategy and acquisition , executive on-boarding , performance management , leadership assessment and development , communication strategy , workforce training and change management .
outsourcing offers employment processing , performance improvement , benefits administration and other employment-related services .
beginning in late 2008 and continuing throughout 2009 , the disruption in the global credit markets and the deterioration of the financial markets has created significant uncertainty in the marketplace .
the prolonged economic downturn is adversely impacting our clients 2019 financial condition and the levels of business activities in the industries and geographies where we operate .
while we believe that the majority of our practices are well positioned to manage through this time , these challenges are reducing demand for some of our services and depressing the price of those services , which is having an adverse effect on our new business and results of operations. .

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 net change in net revenue during 2008?

Pre-table text:
entergy new orleans , inc .
management's financial discussion and analysis net revenue 2008 compared to 2007 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 .
following is an analysis of the change in net revenue comparing 2008 to 2007 .
amount ( in millions ) .

Table:
	amount ( in millions )
2007 net revenue	$ 231.0
volume/weather	15.5
net gas revenue	6.6
rider revenue	3.9
base revenue	-11.3 ( 11.3 )
other	7.0
2008 net revenue	$ 252.7

Post-table text:
the volume/weather variance is due to an increase in electricity usage in the service territory in 2008 compared to the same period in 2007 .
entergy new orleans estimates that approximately 141000 electric customers and 93000 gas customers have returned since hurricane katrina and are taking service as of december 31 , 2008 , compared to approximately 132000 electric customers and 86000 gas customers as of december 31 , 2007 .
billed retail electricity usage increased a total of 184 gwh compared to the same period in 2007 , an increase of 4% ( 4 % ) .
the net gas revenue variance is primarily due to an increase in base rates in march and november 2007 .
refer to note 2 to the financial statements for a discussion of the base rate increase .
the rider revenue variance is due primarily to higher total revenue and a storm reserve rider effective march 2007 as a result of the city council's approval of a settlement agreement in october 2006 .
the approved storm reserve has been set to collect $ 75 million over a ten-year period through the rider and the funds will be held in a restricted escrow account .
the settlement agreement is discussed in note 2 to the financial statements .
the base revenue variance is primarily due to a base rate recovery credit , effective january 2008 .
the base rate credit is discussed in note 2 to the financial statements .
gross operating revenues and fuel and purchased power expenses gross operating revenues increased primarily due to : an increase of $ 58.9 million in gross wholesale revenue due to increased sales to affiliated customers and an increase in the average price of energy available for resale sales ; an increase of $ 47.7 million in electric fuel cost recovery revenues due to higher fuel rates and increased electricity usage ; and an increase of $ 22 million in gross gas revenues due to higher fuel recovery revenues and increases in gas base rates in march 2007 and november 2007 .
fuel and purchased power increased primarily due to increases in the average market prices of natural gas and purchased power in addition to an increase in demand. .

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 cash provided by the operating activities during 2018 and 2019?

Pre-table text:
liquidity and capital resources we maintained a strong financial position throughout fiscal year 2019 .
as of 30 september 2019 , our consolidated balance sheet included cash and cash items of $ 2248.7 .
we continue to have consistent access to commercial paper markets , and cash flows from operating and financing activities are expected to meet liquidity needs for the foreseeable future .
as of 30 september 2019 , we had $ 971.5 of foreign cash and cash items compared to a total amount of cash and cash items of $ 2248.7 .
as a result of the tax act , we do not expect that a significant portion of our foreign subsidiaries' and affiliates' earnings will be subject to u.s .
income tax upon subsequent repatriation to the united states .
the repatriation of these earnings may be subject to foreign withholding and other taxes depending on the country in which the subsidiaries and affiliates reside .
however , because we have significant current investment plans outside the u.s. , it is our intent to permanently reinvest the majority of our foreign cash and cash items that would be subject to additional taxes outside the u.s .
refer to note 23 , income taxes , for additional information .
the table below summarizes our cash flows from operating activities , investing activities , and financing activities from continuing operations as reflected on the consolidated statements of cash flows: .

Table:
cash provided by ( used for )	2019	2018
operating activities	$ 2969.9	$ 2547.2
investing activities	-2113.4 ( 2113.4 )	-1641.6 ( 1641.6 )
financing activities	-1370.5 ( 1370.5 )	-1359.8 ( 1359.8 )

Post-table text:
operating activities for the fiscal year ended 30 september 2019 , cash provided by operating activities was $ 2969.9 .
income from continuing operations of $ 1760.0 was adjusted for items including depreciation and amortization , deferred income taxes , impacts from the tax act , a charge for the facility closure of one of our customers , undistributed earnings of unconsolidated affiliates , gain on sale of assets and investments , share-based compensation , noncurrent capital lease receivables , and certain other adjustments .
the caption "gain on sale of assets and investments" includes a gain of $ 14.1 recognized on the disposition of our interest in high-tech gases ( beijing ) co. , ltd. , a previously held equity investment in our industrial gases 2013 asia segment .
refer to note 7 , acquisitions , to the consolidated financial statements for additional information .
the working capital accounts were a use of cash of $ 25.3 , primarily driven by $ 69.0 from trade receivables and $ 41.8 from payables and accrued liabilities , partially offset by $ 79.8 from other receivables .
the use of cash within "payables and accrued liabilities" was primarily driven by a $ 48.9 decrease in accrued utilities and a $ 30.3 decrease in accrued interest , partially offset by a $ 51.6 increase in customer advances primarily related to sale of equipment activity .
the decrease in accrued utilities was primarily driven by a contract modification to a tolling arrangement in india and lower utility costs in the industrial gases 2013 americas segment .
the source of cash from other receivables of $ 79.8 was primarily due to the maturities of forward exchange contracts that hedged foreign currency exposures and the collection of value added taxes .
for the fiscal year ended 30 september 2018 , cash provided by operating activities was $ 2547.2 , including income from continuing operations of $ 1455.6 .
other adjustments of $ 131.6 include a $ 54.9 net impact from the remeasurement of intercompany transactions .
the related hedging instruments that eliminate the earnings impact are included as a working capital adjustment in other receivables or payables and accrued liabilities .
in addition , other adjustments were impacted by cash received from the early termination of a cross currency swap of $ 54.4 , as well as the excess of pension expense over pension contributions of $ 23.5 .
the working capital accounts were a use of cash of $ 265.4 , primarily driven by payables and accrued liabilities , inventories , and trade receivables , partially offset by other receivables .
the use of cash in payables and accrued liabilities of $ 277.7 includes a decrease in customer advances of $ 145.7 primarily related to sale of equipment activity and $ 67.1 for maturities of forward exchange contracts that hedged foreign currency exposures .
the use of cash in inventories primarily resulted from the purchase of helium molecules .
in addition , inventories reflect the noncash impact of our change in accounting for u.s .
inventories from lifo to fifo .
the source of cash from other receivables of $ 128.3 was primarily due to the maturities of forward exchange contracts that hedged foreign currency exposures. .

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"]}

table_average(
operating activities
)
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 tpd , what were total matching buy/sell volumes in 2006 , 2005 and 2004?

Pre-table text:
in 2006 , our board of directors approved a projected $ 3.2 billion expansion of our garyville , louisiana refinery by 180 mbpd to 425 mbpd , which will increase our total refining capacity to 1.154 million barrels per day ( 2018 2018mmbpd 2019 2019 ) .
we recently received air permit approval from the louisiana department of environmental quality for this project and construction is expected to begin in mid-2007 , with startup planned for the fourth quarter of 2009 .
we have also commenced front-end engineering and design ( 2018 2018feed 2019 2019 ) for a potential heavy oil upgrading project at our detroit refinery , which would allow us to process increased volumes of canadian oil sands production , and are undertaking a feasibility study for a similar upgrading project at our catlettsburg refinery .
marketing we are a supplier of gasoline and distillates to resellers and consumers within our market area in the midwest , the upper great plains and southeastern united states .
in 2006 , our refined product sales volumes ( excluding matching buy/sell transactions ) totaled 21.5 billion gallons , or 1.401 mmbpd .
the average sales price of our refined products in aggregate was $ 77.76 per barrel for 2006 .
the following table sets forth our refined product sales by product group and our average sales price for each of the last three years .
refined product sales ( thousands of barrels per day ) 2006 2005 2004 .

Table:
( thousands of barrels per day )	2006	2005	2004
gasoline	804	836	807
distillates	375	385	373
propane	23	22	22
feedstocks and special products	106	96	92
heavy fuel oil	26	29	27
asphalt	91	87	79
total ( a )	1425	1455	1400
average sales price ( $ per barrel )	$ 77.76	$ 66.42	$ 49.53

Post-table text:
( a ) includes matching buy/sell volumes of 24 mbpd , 77 mbpd and 71 mbpd in 2006 , 2005 and 2004 .
on april 1 , 2006 , we changed our accounting for matching buy/sell arrangements as a result of a new accounting standard .
this change resulted in lower refined product sales volumes for the remainder of 2006 than would have been reported under the previous accounting practices .
see note 2 to the consolidated financial statements .
the wholesale distribution of petroleum products to private brand marketers and to large commercial and industrial consumers and sales in the spot market accounted for 71 percent of our refined product sales volumes in 2006 .
we sold 52 percent of our gasoline volumes and 89 percent of our distillates volumes on a wholesale or spot market basis .
half of our propane is sold into the home heating market , with the balance being purchased by industrial consumers .
propylene , cumene , aromatics , aliphatics , and sulfur are domestically marketed to customers in the chemical industry .
base lube oils , maleic anhydride , slack wax , extract and pitch are sold throughout the united states and canada , with pitch products also being exported worldwide .
we market asphalt through owned and leased terminals throughout the midwest , the upper great plains and southeastern united states .
our customer base includes approximately 800 asphalt-paving contractors , government entities ( states , counties , cities and townships ) and asphalt roofing shingle manufacturers .
we blended 35 mbpd of ethanol into gasoline in 2006 .
in 2005 and 2004 , we blended 35 mbpd and 30 mbpd of ethanol .
the expansion or contraction of our ethanol blending program will be driven by the economics of the ethanol supply and changes in government regulations .
we sell reformulated gasoline in parts of our marketing territory , primarily chicago , illinois ; louisville , kentucky ; northern kentucky ; and milwaukee , wisconsin , and we sell low-vapor-pressure gasoline in nine states .
as of december 31 , 2006 , we supplied petroleum products to about 4200 marathon branded retail outlets located primarily in ohio , michigan , indiana , kentucky and illinois .
branded retail outlets are also located in florida , georgia , minnesota , wisconsin , west virginia , tennessee , virginia , north carolina , pennsylvania , alabama and south carolina .
sales to marathon brand jobbers and dealers accounted for 14 percent of our refined product sales volumes in 2006 .
ssa sells gasoline and diesel fuel through company-operated retail outlets .
sales of refined products through these ssa retail outlets accounted for 15 percent of our refined product sales volumes in 2006 .
as of december 31 , 2006 , ssa had 1636 retail outlets in nine states that sold petroleum products and convenience store merchandise and services , primarily under the brand names 2018 2018speedway 2019 2019 and 2018 2018superamerica . 2019 2019 ssa 2019s revenues from the sale of non-petroleum merchandise totaled $ 2.7 billion in 2006 , compared with $ 2.5 billion in 2005 .
profit levels from the sale .

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 investment banking fees from 2006 to 2007?

Pre-table text:
jpmorgan chase & co .
/ 2007 annual report 31 the following section provides a comparative discussion of jpmorgan chase 2019s consolidated results of operations on a reported basis for the three-year period ended december 31 , 2007 .
factors that relate primarily to a single business segment are discussed in more detail within that business segment than they are in this consolidated sec- tion .
for a discussion of the critical accounting estimates used by the firm that affect the consolidated results of operations , see pages 96 201398 of this annual report .
revenue .

Table:
year ended december 31 ( in millions )	2007	2006	2005
investment banking fees	$ 6635	$ 5520	$ 4088
principal transactions	9015	10778	8072
lending & deposit-related fees	3938	3468	3389
asset management administration and commissions	14356	11855	9988
securities gains ( losses )	164	-543 ( 543 )	-1336 ( 1336 )
mortgage fees and related income	2118	591	1054
credit card income	6911	6913	6754
other income	1829	2175	2684
noninterest revenue	44966	40757	34693
net interest income	26406	21242	19555
total net revenue	$ 71372	$ 61999	$ 54248

Post-table text:
2007 compared with 2006 total net revenue of $ 71.4 billion was up $ 9.4 billion , or 15% ( 15 % ) , from the prior year .
higher net interest income , very strong private equity gains , record asset management , administration and commissions revenue , higher mortgage fees and related income and record investment banking fees contributed to the revenue growth .
these increases were offset partially by lower trading revenue .
investment banking fees grew in 2007 to a level higher than the pre- vious record set in 2006 .
record advisory and equity underwriting fees drove the results , partially offset by lower debt underwriting fees .
for a further discussion of investment banking fees , which are primarily recorded in ib , see the ib segment results on pages 40 201342 of this annual report .
principal transactions revenue consists of trading revenue and private equity gains .
trading revenue declined significantly from the 2006 level , primarily due to markdowns in ib of $ 1.4 billion ( net of hedges ) on subprime positions , including subprime cdos , and $ 1.3 billion ( net of fees ) on leveraged lending funded loans and unfunded commitments .
also in ib , markdowns in securitized products on nonsubprime mortgages and weak credit trading performance more than offset record revenue in currencies and strong revenue in both rates and equities .
equities benefited from strong client activity and record trading results across all products .
ib 2019s credit portfolio results increased compared with the prior year , primarily driven by higher revenue from risk management activities .
the increase in private equity gains from 2006 reflected a significantly higher level of gains , the classification of certain private equity carried interest as compensation expense and a fair value adjustment in the first quarter of 2007 on nonpublic private equity investments resulting from the adoption of sfas 157 ( 201cfair value measurements 201d ) .
for a further discussion of principal transactions revenue , see the ib and corporate segment results on pages 40 201342 and 59 201360 , respectively , and note 6 on page 122 of this annual report .
lending & deposit-related fees rose from the 2006 level , driven pri- marily by higher deposit-related fees and the bank of new york transaction .
for a further discussion of lending & deposit-related fees , which are mostly recorded in rfs , tss and cb , see the rfs segment results on pages 43 201348 , the tss segment results on pages 54 201355 , and the cb segment results on pages 52 201353 of this annual report .
asset management , administration and commissions revenue reached a level higher than the previous record set in 2006 .
increased assets under management and higher performance and placement fees in am drove the record results .
the 18% ( 18 % ) growth in assets under management from year-end 2006 came from net asset inflows and market appreciation across all segments : institutional , retail , private bank and private client services .
tss also contributed to the rise in asset management , administration and commissions revenue , driven by increased product usage by new and existing clients and market appreciation on assets under custody .
finally , commissions revenue increased , due mainly to higher brokerage transaction volume ( primarily included within fixed income and equity markets revenue of ib ) , which more than offset the sale of the insurance business by rfs in the third quarter of 2006 and a charge in the first quarter of 2007 resulting from accelerated surrenders of customer annuities .
for additional information on these fees and commissions , see the segment discussions for ib on pages 40 201342 , rfs on pages 43 201348 , tss on pages 54 201355 , and am on pages 56 201358 , of this annual report .
the favorable variance resulting from securities gains in 2007 compared with securities losses in 2006 was primarily driven by improvements in the results of repositioning of the treasury invest- ment securities portfolio .
also contributing to the positive variance was a $ 234 million gain from the sale of mastercard shares .
for a fur- ther discussion of securities gains ( losses ) , which are mostly recorded in the firm 2019s treasury business , see the corporate segment discussion on pages 59 201360 of this annual report .
consol idated results of operat ions .

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 2013 what was the net trading assets 2013 derivative receivables to the trading liabilities 2013 derivative payable

Pre-table text:
jpmorgan chase & co./2013 annual report 215 the firm does not estimate the fair value of consumer lending-related commitments .
in many cases , the firm can reduce or cancel these commitments by providing the borrower notice or , in some cases , without notice as permitted by law .
for a further discussion of the valuation of lending-related commitments , see page 198 of this note .
trading assets and liabilities trading assets include debt and equity instruments owned by jpmorgan chase ( 201clong 201d positions ) that are held for client market-making and client-driven activities , as well as for certain risk management activities , certain loans managed on a fair value basis and for which the firm has elected the fair value option , and physical commodities inventories that are generally accounted for at the lower of cost or market ( market approximates fair value ) .
trading liabilities include debt and equity instruments that the firm has sold to other parties but does not own ( 201cshort 201d positions ) .
the firm is obligated to purchase instruments at a future date to cover the short positions .
included in trading assets and trading liabilities are the reported receivables ( unrealized gains ) and payables ( unrealized losses ) related to derivatives .
trading assets and liabilities are carried at fair value on the consolidated balance sheets .
balances reflect the reduction of securities owned ( long positions ) by the amount of identical securities sold but not yet purchased ( short positions ) .
trading assets and liabilities 2013 average balances average trading assets and liabilities were as follows for the periods indicated. .

Table:
year ended december 31 ( in millions )	2013	2012	2011
trading assets 2013 debt and equity instruments	$ 340449	$ 349337	$ 393890
trading assets 2013 derivative receivables	72629	85744	90003
trading liabilities 2013 debt and equity instruments ( a )	77706	69001	81916
trading liabilities 2013 derivative payables	64553	76162	71539

Post-table text:
( a ) primarily represent securities sold , not yet purchased .
note 4 2013 fair value option the fair value option provides an option to elect fair value as an alternative measurement for selected financial assets , financial liabilities , unrecognized firm commitments , and written loan commitments not previously carried at fair value .
elections elections were made by the firm to : 2022 mitigate income statement volatility caused by the differences in the measurement basis of elected instruments ( for example , certain instruments elected were previously accounted for on an accrual basis ) while the associated risk management arrangements are accounted for on a fair value basis ; 2022 eliminate the complexities of applying certain accounting models ( e.g. , hedge accounting or bifurcation accounting for hybrid instruments ) ; and/or 2022 better reflect those instruments that are managed on a fair value basis .
elections include the following : 2022 loans purchased or originated as part of securitization warehousing activity , subject to bifurcation accounting , or managed on a fair value basis .
2022 securities financing arrangements with an embedded derivative and/or a maturity of greater than one year .
2022 owned beneficial interests in securitized financial assets that contain embedded credit derivatives , which would otherwise be required to be separately accounted for as a derivative instrument .
2022 certain investments that receive tax credits and other equity investments acquired as part of the washington mutual transaction .
2022 structured notes issued as part of cib 2019s client-driven activities .
( structured notes are predominantly financial instruments that contain embedded derivatives. ) 2022 long-term beneficial interests issued by cib 2019s consolidated securitization trusts where the underlying assets are carried at fair value. .

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 percent change in operating revenues from 2001 to 2002?

Pre-table text:
entergy corporation and subsidiaries management's financial discussion and analysis the decrease in interest income in 2002 was primarily due to : fffd interest recognized in 2001 on grand gulf 1's decommissioning trust funds resulting from the final order addressing system energy's rate proceeding ; fffd interest recognized in 2001 at entergy mississippi and entergy new orleans on the deferred system energy costs that were not being recovered through rates ; and fffd lower interest earned on declining deferred fuel balances .
the decrease in interest charges in 2002 is primarily due to : fffd a decrease of $ 31.9 million in interest on long-term debt primarily due to the retirement of long-term debt in late 2001 and early 2002 ; and fffd a decrease of $ 76.0 million in other interest expense primarily due to interest recorded on system energy's reserve for rate refund in 2001 .
the refund was made in december 2001 .
2001 compared to 2000 results for the year ended december 31 , 2001 for u.s .
utility were also affected by an increase in interest charges of $ 61.5 million primarily due to : fffd the final ferc order addressing the 1995 system energy rate filing ; fffd debt issued at entergy arkansas in july 2001 , at entergy gulf states in june 2000 and august 2001 , at entergy mississippi in january 2001 , and at entergy new orleans in july 2000 and february 2001 ; and fffd borrowings under credit facilities during 2001 , primarily at entergy arkansas .
non-utility nuclear the increase in earnings in 2002 for non-utility nuclear from $ 128 million to $ 201 million was primarily due to the operation of indian point 2 and vermont yankee , which were purchased in september 2001 and july 2002 , respectively .
the increase in earnings in 2001 for non-utility nuclear from $ 49 million to $ 128 million was primarily due to the operation of fitzpatrick and indian point 3 for a full year , as each was purchased in november 2000 , and the operation of indian point 2 , which was purchased in september 2001 .
following are key performance measures for non-utility nuclear: .

Table:
	2002	2001	2000
net mw in operation at december 31	3955	3445	2475
generation in gwh for the year	29953	22614	7171
capacity factor for the year	93% ( 93 % )	93% ( 93 % )	94% ( 94 % )

Post-table text:
2002 compared to 2001 the following fluctuations in the results of operations for non-utility nuclear in 2002 were primarily caused by the acquisitions of indian point 2 and vermont yankee ( except as otherwise noted ) : fffd operating revenues increased $ 411.0 million to $ 1.2 billion ; fffd other operation and maintenance expenses increased $ 201.8 million to $ 596.3 million ; fffd depreciation and amortization expenses increased $ 25.1 million to $ 42.8 million ; fffd fuel expenses increased $ 29.4 million to $ 105.2 million ; fffd nuclear refueling outage expenses increased $ 23.9 million to $ 46.8 million , which was due primarily to a .

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

Return JSON only in this form:
{"program_tokens": ["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 percentage difference in the fair value per share between 2015 and 2016?

Pre-table text:
edwards lifesciences corporation notes to consolidated financial statements ( continued ) 13 .
common stock ( continued ) the company also maintains the nonemployee directors stock incentive compensation program ( the 2018 2018nonemployee directors program 2019 2019 ) .
under the nonemployee directors program , upon a director 2019s initial election to the board , the director receives an initial grant of stock options or restricted stock units equal to a fair market value on grant date of $ 0.2 million , not to exceed 20000 shares .
these grants vest over three years from the date of grant , subject to the director 2019s continued service .
in addition , annually each nonemployee director may receive up to 40000 stock options or 16000 restricted stock units of the company 2019s common stock , or a combination thereof , provided that in no event may the total value of the combined annual award exceed $ 0.2 million .
these grants generally vest over one year from the date of grant .
under the nonemployee directors program , an aggregate of 2.8 million shares of the company 2019s common stock has been authorized for issuance .
the company has an employee stock purchase plan for united states employees and a plan for international employees ( collectively 2018 2018espp 2019 2019 ) .
under the espp , eligible employees may purchase shares of the company 2019s common stock at 85% ( 85 % ) of the lower of the fair market value of edwards lifesciences common stock on the effective date of subscription or the date of purchase .
under the espp , employees can authorize the company to withhold up to 12% ( 12 % ) of their compensation for common stock purchases , subject to certain limitations .
the espp is available to all active employees of the company paid from the united states payroll and to eligible employees of the company outside the united states , to the extent permitted by local law .
the espp for united states employees is qualified under section 423 of the internal revenue code .
the number of shares of common stock authorized for issuance under the espp was 13.8 million shares .
the fair value of each option award and employee stock purchase subscription is estimated on the date of grant using the black-scholes option valuation model that uses the assumptions noted in the following tables .
the risk-free interest rate is estimated using the u.s .
treasury yield curve and is based on the expected term of the award .
expected volatility is estimated based on a blend of the weighted-average of the historical volatility of edwards lifesciences 2019 stock and the implied volatility from traded options on edwards lifesciences 2019 stock .
the expected term of awards granted is estimated from the vesting period of the award , as well as historical exercise behavior , and represents the period of time that awards granted are expected to be outstanding .
the company uses historical data to estimate forfeitures and has estimated an annual forfeiture rate of 6.0% ( 6.0 % ) .
the black-scholes option pricing model was used with the following weighted-average assumptions for options granted during the following periods : option awards .

Table:
	2016	2015	2014
average risk-free interest rate	1.1% ( 1.1 % )	1.4% ( 1.4 % )	1.5% ( 1.5 % )
expected dividend yield	none	none	none
expected volatility	33% ( 33 % )	30% ( 30 % )	31% ( 31 % )
expected life ( years )	4.5	4.6	4.6
fair value per share	$ 31.00	$ 18.13	$ 11.75

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:
at december 31 , 2010 what was the percent of the net allowance to the the carrying amount of the company 2019s purchased distressed loan portfolio

Pre-table text:
included in the corporate and consumer loan tables above are purchased distressed loans , which are loans that have evidenced significant credit deterioration subsequent to origination but prior to acquisition by citigroup .
in accordance with sop 03-3 , the difference between the total expected cash flows for these loans and the initial recorded investments is recognized in income over the life of the loans using a level yield .
accordingly , these loans have been excluded from the impaired loan information presented above .
in addition , per sop 03-3 , subsequent decreases to the expected cash flows for a purchased distressed loan require a build of an allowance so the loan retains its level yield .
however , increases in the expected cash flows are first recognized as a reduction of any previously established allowance and then recognized as income prospectively over the remaining life of the loan by increasing the loan 2019s level yield .
where the expected cash flows cannot be reliably estimated , the purchased distressed loan is accounted for under the cost recovery method .
the carrying amount of the company 2019s purchased distressed loan portfolio at december 31 , 2010 was $ 392 million , net of an allowance of $ 77 million as of december 31 , 2010 .
the changes in the accretable yield , related allowance and carrying amount net of accretable yield for 2010 are as follows : in millions of dollars accretable carrying amount of loan receivable allowance .

Table:
in millions of dollars	accretable yield	carrying amount of loan receivable	allowance
beginning balance	$ 27	$ 920	$ 95
purchases ( 1 )	1	130	2014
disposals/payments received	-11 ( 11 )	-594 ( 594 )	2014
accretion	-44 ( 44 )	44	2014
builds ( reductions ) to the allowance	128	2014	-18 ( 18 )
increase to expected cash flows	-2 ( 2 )	19	2014
fx/other	17	-50 ( 50 )	2014
balance at december 31 2010 ( 2 )	$ 116	$ 469	$ 77

Post-table text:
( 1 ) the balance reported in the column 201ccarrying amount of loan receivable 201d consists of $ 130 million of purchased loans accounted for under the level-yield method and $ 0 under the cost-recovery method .
these balances represent the fair value of these loans at their acquisition date .
the related total expected cash flows for the level-yield loans were $ 131 million at their acquisition dates .
( 2 ) the balance reported in the column 201ccarrying amount of loan receivable 201d consists of $ 315 million of loans accounted for under the level-yield method and $ 154 million accounted for under the cost-recovery method. .

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 average payment per year for the state tax settlement , in millions?

Pre-table text:
abiomed , inc .
and subsidiaries notes to consolidated financial statements 2014 ( continued ) note 14 .
income taxes ( continued ) on april 1 , 2007 , the company adopted financial interpretation fin no .
48 , accounting for uncertainty in income taxes 2014an interpretation of fasb statement no .
109 ( 201cfin no .
48 201d ) , which clarifies the accounting for uncertainty in income taxes recognized in an enterprise 2019s financial statements in accordance with fasb statement no .
109 , accounting for income taxes .
fin no .
48 prescribes a recognition threshold and measurement process for recording in the financial statements uncertain tax positions taken or expected to be taken in a tax return .
fin no .
48 also provides guidance on derecognition , classification , interest and penalties , accounting in interim periods , disclosure , and transition and defines the criteria that must be met for the benefits of a tax position to be recognized .
as a result of its adoption of fin no .
48 , the company recorded the cumulative effect of the change in accounting principle of $ 0.3 million as a decrease to opening retained earnings and an increase to other long-term liabilities as of april 1 , 2007 .
this adjustment related to state nexus for failure to file tax returns in various states for the years ended march 31 , 2003 , 2004 , and 2005 .
the company initiated a voluntary disclosure plan , which it completed in fiscal year 2009 .
the company elected to recognize interest and/or penalties related to income tax matters in income tax expense in its consolidated statements of operations .
as of march 31 , 2009 , the company had remitted all outstanding amounts owed to each of the states in connection with the outstanding taxes owed at march 31 , 2008 .
as such , the company had no fin no .
48 liability at march 31 , 2009 .
on a quarterly basis , the company accrues for the effects of uncertain tax positions and the related potential penalties and interest .
it is reasonably possible that the amount of the unrecognized tax benefit with respect to certain of the unrecognized tax positions will increase or decrease during the next 12 months ; however , it is not expected that the change will have a significant effect on the company 2019s results of operations or financial position .
a reconciliation of the beginning and ending balance of unrecognized tax benefits , excluding accrued interest recorded at march 31 , 2009 ( in thousands ) is as follows: .

Table:
balance at march 31 2008	$ 168
reductions for tax positions for closing of the applicable statute of limitations	-168 ( 168 )
balance at march 31 2009	$ 2014

Post-table text:
the company and its subsidiaries are subject to u.s .
federal income tax , as well as income tax of multiple state and foreign jurisdictions .
the company has accumulated significant losses since its inception in 1981 .
all tax years remain subject to examination by major tax jurisdictions , including the federal government and the commonwealth of massachusetts .
however , since the company has net operating loss and tax credit carry forwards which may be utilized in future years to offset taxable income , those years may also be subject to review by relevant taxing authorities if the carry forwards are utilized .
note 15 .
commitments and contingencies the company 2019s acquisition of impella provided that abiomed was required to make contingent payments to impella 2019s former shareholders as follows : 2022 upon fda approval of the impella 2.5 device , a payment of $ 5583333 2022 upon fda approval of the impella 5.0 device , a payment of $ 5583333 , and 2022 upon the sale of 1000 units of impella 2019s products worldwide , a payment of $ 5583334 .
the two milestones related to sales and fda approval of the impella 2.5 device were achieved and paid prior to march 31 , 2009 .
in april 2009 , the company received fda 510 ( k ) clearance of its impella 5.0 product , triggering an obligation to pay the milestone related to the impella 5.0 device .
in may 2009 , the company paid $ 1.8 million of this final milestone in cash and elected to pay the remaining amount through the issuance of approximately 664612 shares of common stock. .

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 was andes sbu of total revenue in 2017?

Pre-table text:
the aes corporation notes to consolidated financial statements 2014 ( continued ) december 31 , 2017 , 2016 , and 2015 on december 8 , 2017 , the board of directors declared a quarterly common stock dividend of $ 0.13 per share payable on february 15 , 2018 to shareholders of record at the close of business on february 1 , 2018 .
stock repurchase program 2014 no shares were repurchased in 2017 .
the cumulative repurchases from the commencement of the program in july 2010 through december 31 , 2017 totaled 154.3 million shares for a total cost of $ 1.9 billion , at an average price per share of $ 12.12 ( including a nominal amount of commissions ) .
as of december 31 , 2017 , $ 246 million remained available for repurchase under the program .
the common stock repurchased has been classified as treasury stock and accounted for using the cost method .
a total of 155924785 and 156878891 shares were held as treasury stock at december 31 , 2017 and 2016 , respectively .
restricted stock units under the company's employee benefit plans are issued from treasury stock .
the company has not retired any common stock repurchased since it began the program in july 2010 .
15 .
segments and geographic information the segment reporting structure uses the company's organizational structure as its foundation to reflect how the company manages the businesses internally and is organized by geographic regions which provides a socio- political-economic understanding of our business .
during the third quarter of 2017 , the europe and asia sbus were merged in order to leverage scale and are now reported as part of the eurasia sbu .
the management reporting structure is organized by five sbus led by our president and chief executive officer : us , andes , brazil , mcac and eurasia sbus .
the company determined that it has five operating and five reportable segments corresponding to its sbus .
all prior period results have been retrospectively revised to reflect the new segment reporting structure .
in february 2018 , we announced a reorganization as a part of our ongoing strategy to simplify our portfolio , optimize our cost structure , and reduce our carbon intensity .
the company is currently evaluating the impact this reorganization will have on our segment reporting structure .
corporate and other 2014 corporate overhead costs which are not directly associated with the operations of our five reportable segments are included in "corporate and other." also included are certain intercompany charges such as self-insurance premiums which are fully eliminated in consolidation .
the company uses adjusted ptc as its primary segment performance measure .
adjusted ptc , a non-gaap measure , is defined by the company as pre-tax income from continuing operations attributable to the aes corporation excluding gains or losses of the consolidated entity due to ( a ) unrealized gains or losses related to derivative transactions ; ( b ) unrealized foreign currency gains or losses ; ( c ) gains , losses and associated benefits and costs due to dispositions and acquisitions of business interests , including early plant closures ; ( d ) losses due to impairments ; ( e ) gains , losses and costs due to the early retirement of debt ; and ( f ) costs directly associated with a major restructuring program , including , but not limited to , workforce reduction efforts , relocations , and office consolidation .
adjusted ptc also includes net equity in earnings of affiliates on an after-tax basis adjusted for the same gains or losses excluded from consolidated entities .
the company has concluded adjusted ptc better reflects the underlying business performance of the company and is the most relevant measure considered in the company's internal evaluation of the financial performance of its segments .
additionally , given its large number of businesses and complexity , the company concluded that adjusted ptc is a more transparent measure that better assists investors in determining which businesses have the greatest impact on the company's results .
revenue and adjusted ptc are presented before inter-segment eliminations , which includes the effect of intercompany transactions with other segments except for interest , charges for certain management fees , and the write-off of intercompany balances , as applicable .
all intra-segment activity has been eliminated within the segment .
inter-segment activity has been eliminated within the total consolidated results .
the following tables present financial information by segment for the periods indicated ( in millions ) : .

Table:
year ended december 31,	total revenue 2017	total revenue 2016	total revenue 2015
us sbu	$ 3229	$ 3429	$ 3593
andes sbu	2710	2506	2489
brazil sbu	542	450	962
mcac sbu	2448	2172	2353
eurasia sbu	1590	1670	1875
corporate and other	35	77	31
eliminations	-24 ( 24 )	-23 ( 23 )	-43 ( 43 )
total revenue	$ 10530	$ 10281	$ 11260

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:
what is the combined number of equity compensation plans approved by security holders

Pre-table text:
equity compensation plan information the following table presents the equity securities available for issuance under our equity compensation plans as of december 31 , 2017 .
equity compensation plan information plan category number of securities to be issued upon exercise of outstanding options , warrants and rights ( 1 ) weighted-average exercise price of outstanding options , warrants and rights number of securities remaining available for future issuance under equity compensation plans ( excluding securities reflected in column ( a ) ) ( a ) ( b ) ( c ) equity compensation plans approved by security holders 448859 $ 0.00 4087587 equity compensation plans not approved by security holders ( 2 ) 2014 2014 2014 .

Table:
plan category	number of securities to be issued upon exercise of outstanding options warrants and rights ( 1 ) ( a ) ( b )	weighted-average exercise price of outstanding optionswarrants and rights	number of securities remaining available for future issuance under equity compensation plans ( excluding securitiesreflected in column ( a ) ) ( c )
equity compensation plans approved by security holders	448859	$ 0.00	4087587
equity compensation plans not approved by security holders ( 2 )	2014	2014	2014
total	448859	$ 0.00	4087587

Post-table text:
( 1 ) includes grants made under the huntington ingalls industries , inc .
2012 long-term incentive stock plan ( the "2012 plan" ) , which was approved by our stockholders on may 2 , 2012 , and the huntington ingalls industries , inc .
2011 long-term incentive stock plan ( the "2011 plan" ) , which was approved by the sole stockholder of hii prior to its spin-off from northrop grumman corporation .
of these shares , 27123 were stock rights granted under the 2011 plan .
in addition , this number includes 28763 stock rights , 3075 restricted stock rights , and 389898 restricted performance stock rights granted under the 2012 plan , assuming target performance achievement .
( 2 ) there are no awards made under plans not approved by security holders .
item 13 .
certain relationships and related transactions , and director independence information as to certain relationships and related transactions and director independence will be incorporated herein by reference to the proxy statement for our 2018 annual meeting of stockholders , to be filed within 120 days after the end of the company 2019s fiscal year .
item 14 .
principal accountant fees and services information as to principal accountant fees and services will be incorporated herein by reference to the proxy statement for our 2018 annual meeting of stockholders , to be filed within 120 days after the end of the company 2019s fiscal year. .

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

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


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

[User]
Question:
what amount of long-term debt is due in the next 24 months for entergy corporation as of december 31 , 2013 , in millions?

Pre-table text:
entergy corporation and subsidiaries notes to financial statements ( a ) consists of pollution control revenue bonds and environmental revenue bonds , some of which are secured by collateral first mortgage bonds .
( b ) these notes do not have a stated interest rate , but have an implicit interest rate of 4.8% ( 4.8 % ) .
( c ) pursuant to the nuclear waste policy act of 1982 , entergy 2019s nuclear owner/licensee subsidiaries have contracts with the doe for spent nuclear fuel disposal service .
the contracts include a one-time fee for generation prior to april 7 , 1983 .
entergy arkansas is the only entergy company that generated electric power with nuclear fuel prior to that date and includes the one-time fee , plus accrued interest , in long-term ( d ) see note 10 to the financial statements for further discussion of the waterford 3 and grand gulf lease obligations .
( e ) the fair value excludes lease obligations of $ 149 million at entergy louisiana and $ 97 million at system energy , long-term doe obligations of $ 181 million at entergy arkansas , and the note payable to nypa of $ 95 million at entergy , and includes debt due within one year .
fair values are classified as level 2 in the fair value hierarchy discussed in note 16 to the financial statements and are based on prices derived from inputs such as benchmark yields and reported trades .
the annual long-term debt maturities ( excluding lease obligations and long-term doe obligations ) for debt outstanding as of december 31 , 2013 , for the next five years are as follows : amount ( in thousands ) .

Table:
	amount ( in thousands )
2014	$ 385373
2015	$ 1110566
2016	$ 270852
2017	$ 766801
2018	$ 1324616

Post-table text:
in november 2000 , entergy 2019s 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 in 2001 resulted in entergy 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 .
in july 2003 a payment of $ 102 million was made prior to maturity on the note payable to nypa .
under a provision in a letter of credit supporting these notes , if certain of the utility operating companies or system energy were to default on other indebtedness , entergy could be required to post collateral to support the letter of credit .
entergy gulf states louisiana , entergy louisiana , entergy mississippi , entergy texas , and system energy have obtained long-term financing authorizations from the ferc that extend through october 2015 .
entergy arkansas has obtained long-term financing authorization from the apsc that extends through december 2015 .
entergy new orleans has obtained long-term financing authorization from the city council that extends through july 2014 .
capital funds agreement pursuant to an agreement with certain creditors , entergy corporation has agreed to supply system energy with sufficient capital to : 2022 maintain system energy 2019s equity capital at a minimum of 35% ( 35 % ) of its total capitalization ( excluding short- term 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 the purchasing price is dedicated to goodwill?

Pre-table text:
hologic , inc .
notes to consolidated financial statements ( continued ) ( in thousands , except per share data ) the acquisition also provided for a one-year earn out of eur 1700 ( approximately $ 2000 usd ) which was payable in cash if aeg calendar year 2006 earnings , as defined , exceeded a pre-determined amount .
aeg 2019s 2006 earnings did not exceed such pre-determined amounts and no payment was made .
the components and allocation of the purchase price , consists of the following approximate amounts: .

Table:
net tangible assets acquired as of may 2 2006	$ 24800
in-process research and development	600
developed technology and know-how	1900
customer relationship	800
trade name	400
deferred income taxes	-3000 ( 3000 )
goodwill	5800
final purchase price	$ 31300

Post-table text:
the company implemented a plan to restructure certain of aeg 2019s historical activities .
the company originally recorded a liability of approximately $ 2100 in accordance with eitf issue no .
95-3 , recognition of liabilities in connection with a purchase business combination , related to the termination of certain employees under this plan .
upon completion of the plan in fiscal 2007 the company reduced this liability by approximately $ 241 with a corresponding reduction in goodwill .
all amounts have been paid as of september 29 , 2007 .
as part of the aeg acquisition the company acquired a minority interest in the equity securities of a private german company .
the company estimated the fair value of these securities to be approximately $ 1400 in its original purchase price allocation .
during the year ended september 29 , 2007 , the company sold these securities for proceeds of approximately $ 2150 .
the difference of approximately $ 750 between the preliminary fair value estimate and proceeds upon sale was recorded as a reduction of goodwill .
the final purchase price allocations were completed within one year of the acquisition and the adjustments did not have a material impact on the company 2019s financial position or results of operations .
there have been no other material changes to the purchase price allocation .
as part of the purchase price allocation , all intangible assets that were a part of the acquisition were identified and valued .
it was determined that only customer relationship , trade name , developed technology and know how and in-process research and development had separately identifiable values .
the fair value of these intangible assets was determined through the application of the income approach .
customer relationship represents aeg 2019s high dependency on a small number of large accounts .
aeg markets its products through distributors as well as directly to its own customers .
trade name represents aeg 2019s product names that the company intends to continue to use .
developed technology and know how represents currently marketable purchased products that the company continues to sell as well as utilize to enhance and incorporate into the company 2019s existing products .
the intangible assets are expected to be amortized on a straight-line basis over the expected useful lives as the anticipated undiscounted cash flows are relatively consistent over the expected useful lives of the intangible assets .
the estimated $ 600 of purchase price allocated to in-process research and development projects related to aeg 2019s organic photoconductor coating and selenium product lines .
the deferred income tax liability relates to the tax effect of acquired identifiable intangible assets , and fair value adjustments to acquired inventory , land , building and related improvements as such amounts are not deductible for tax purposes .
the company had an existing relationship with aeg as a supplier of inventory items .
the supply agreement was entered into in prior years at arm 2019s length terms and conditions .
no minimum purchase requirements existed and the pricing was consistent with other vendor agreements. .

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"]}