[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 value of the treasury stock as of december 312007

Pre-table text:
as of february 15 , 2008 , there were 138311810 shares of our common stock outstanding held by approximately 2979 stockholders of record .
dividends and distributions we pay regular quarterly dividends to holders of our common stock .
on february 13 , 2008 , our board of directors declared the first quarterly installment of our 2008 dividend in the amount of $ 0.5125 per share , payable on march 28 , 2008 to stockholders of record on march 6 , 2008 .
we expect to distribute 100% ( 100 % ) or more of our taxable net income to our stockholders for 2008 .
our board of directors normally makes decisions regarding the frequency and amount of our dividends on a quarterly basis .
because the board considers a number of factors when making these decisions , we cannot assure you that we will maintain the policy stated above .
please see 201ccautionary statements 201d and the risk factors included in part i , item 1a of this annual report on form 10-k for a description of other factors that may affect our distribution policy .
our stockholders may reinvest all or a portion of any cash distribution on their shares of our common stock by participating in our distribution reinvestment and stock purchase plan , subject to the terms of the plan .
see 201cnote 16 2014capital stock 201d of the notes to consolidated financial statements included in part ii , item 8 of this annual report on form 10-k .
director and employee stock sales certain of our directors , executive officers and other employees have adopted and may , from time to time in the future , adopt non-discretionary , written trading plans that comply with rule 10b5-1 under the exchange act , or otherwise monetize their equity-based compensation .
stock repurchases the table below summarizes repurchases of our common stock made during the quarter ended december 31 , 2007 : number of shares repurchased ( 1 ) average price per .

Table:
	number of shares repurchased ( 1 )	average price per share
october 1 through october 31	2014	2014
november 1 through november 30	2014	2014
december 1 through december 31	14669	$ 43.89

Post-table text:
( 1 ) repurchases represent shares withheld to pay taxes on the vesting of restricted stock granted to employees. .

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:
on december 312013 what was the net profit margin

Pre-table text:
table of contents notes to consolidated financial statements of american airlines group inc .
information generated by market transactions involving comparable assets , as well as pricing guides and other sources .
the current market for the aircraft , the maintenance condition of the aircraft and the expected proceeds from the sale of the assets , among other factors , were considered .
the market approach was utilized to value certain intangible assets such as airport take off and landing slots when sufficient market information was available .
the income approach was primarily used to value intangible assets , including customer relationships , marketing agreements , certain international route authorities , and the us airways tradename .
the income approach indicates value for a subject asset based on the present value of cash flows projected to be generated by the asset .
projected cash flows are discounted at a required market rate of return that reflects the relative risk of achieving the cash flows and the time value of money .
the cost approach , which estimates value by determining the current cost of replacing an asset with another of equivalent economic utility , was used , as appropriate , for certain assets for which the market and income approaches could not be applied due to the nature of the asset .
the cost to replace a given asset reflects the estimated reproduction or replacement cost for the asset , less an allowance for loss in value due to depreciation .
the fair value of us airways 2019 dividend miles loyalty program liability was determined based on the weighted average equivalent ticket value of outstanding miles which were expected to be redeemed for future travel at december 9 , 2013 .
the weighted average equivalent ticket value contemplates differing classes of service , domestic and international itineraries and the carrier providing the award travel .
pro-forma impact of the merger the company 2019s unaudited pro-forma results presented below include the effects of the merger as if it had been consummated as of january 1 , 2012 .
the pro-forma results include the depreciation and amortization associated with the acquired tangible and intangible assets , lease and debt fair value adjustments , the elimination of any deferred gains or losses , adjustments relating to reflecting the fair value of the loyalty program liability and the impact of income changes on profit sharing expense , among others .
in addition , the pro-forma results below reflect the impact of higher wage rates related to memorandums of understanding with us airways 2019 pilots that became effective upon closing of the merger , as well as the elimination of the company 2019s reorganization items , net and merger transition costs .
however , the pro-forma results do not include any anticipated synergies or other expected benefits of the merger .
accordingly , the unaudited pro-forma financial information below is not necessarily indicative of either future results of operations or results that might have been achieved had the acquisition been consummated as of january 1 , 2012 .
december 31 , ( in millions ) .

Table:
	december 31 2013 ( in millions )
revenue	$ 40678
net income	2526

Post-table text:
5 .
basis of presentation and summary of significant accounting policies ( a ) basis of presentation the consolidated financial statements for the full years of 2015 and 2014 and the period from december 9 , 2013 to december 31 , 2013 include the accounts of the company and its wholly-owned subsidiaries .
for the periods prior to december 9 , 2013 , the consolidated financial statements do not include the accounts of us airways group .
all significant intercompany transactions have been eliminated .
the preparation of financial statements in accordance with accounting principles generally accepted in the united states ( gaap ) requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities , revenues and expenses , and the disclosure of contingent assets and liabilities at the date of the financial statements .
actual results could differ from those estimates .
the most significant areas .

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

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


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

[User]
Question:
considering the state of minnesota , what is the percentage of commercial/industrial customers concerning the total customers?

Pre-table text:
system and to use that system to conduct its electric delivery business and for other purposes that the franchises permit .
the terms of the franchises , with various expiration dates , typically range from 30 to 50 years .
natural gas distribution cerc corp . 2019s natural gas distribution business ( gas operations ) engages in regulated intrastate natural gas sales to , and natural gas transportation for , approximately 3.3 million residential , commercial and industrial customers in arkansas , louisiana , minnesota , mississippi , oklahoma and texas .
the largest metropolitan areas served in each state by gas operations are houston , texas ; minneapolis , minnesota ; little rock , arkansas ; shreveport , louisiana ; biloxi , mississippi ; and lawton , oklahoma .
in 2010 , approximately 42% ( 42 % ) of gas operations 2019 total throughput was to residential customers and approximately 58% ( 58 % ) was to commercial and industrial customers .
the table below reflects the number of natural gas distribution customers by state as of december 31 , 2010 : residential commercial/ industrial total customers .

Table:
	residential	commercial/industrial	total customers
arkansas	390668	48033	438701
louisiana	232135	17347	249482
minnesota	738868	67489	806357
mississippi	109608	12683	122291
oklahoma	93388	10620	104008
texas	1451666	90719	1542385
total gas operations	3016333	246891	3263224

Post-table text:
gas operations also provides unregulated services consisting of heating , ventilating and air conditioning ( hvac ) equipment and appliance repair , and sales of hvac , hearth and water heating equipment in minnesota .
the demand for intrastate natural gas sales to residential customers and natural gas sales and transportation for commercial and industrial customers is seasonal .
in 2010 , approximately 71% ( 71 % ) of the total throughput of gas operations 2019 business occurred in the first and fourth quarters .
these patterns reflect the higher demand for natural gas for heating purposes during those periods .
supply and transportation .
in 2010 , gas operations purchased virtually all of its natural gas supply pursuant to contracts with remaining terms varying from a few months to four years .
major suppliers in 2010 included bp canada energy marketing corp .
( 25.6% ( 25.6 % ) of supply volumes ) , conocophillips company ( 8.3% ( 8.3 % ) ) , tenaska marketing ventures ( 6.8% ( 6.8 % ) ) , kinder morgan ( 6.3% ( 6.3 % ) ) , oneok energy marketing company ( 4.7% ( 4.7 % ) ) , and cargill , inc .
( 4.6% ( 4.6 % ) ) .
numerous other suppliers provided the remaining 43.7% ( 43.7 % ) of gas operations 2019 natural gas supply requirements .
gas operations transports its natural gas supplies through various intrastate and interstate pipelines , including those owned by our other subsidiaries , under contracts with remaining terms , including extensions , varying from one to twelve years .
gas operations anticipates that these gas supply and transportation contracts will be renewed or replaced prior to their expiration .
gas operations actively engages in commodity price stabilization pursuant to annual gas supply plans presented to and/or filed with each of its state regulatory authorities .
these price stabilization activities include use of storage gas , contractually establishing fixed prices with our physical gas suppliers and utilizing financial derivative instruments to achieve a variety of pricing structures ( e.g. , fixed price , costless collars and caps ) .
its gas supply plans generally call for 25-50% ( 25-50 % ) of winter supplies to be hedged in some fashion .
generally , the regulations of the states in which gas operations operates allow it to pass through changes in the cost of natural gas , including gains and losses on financial derivatives associated with the index-priced physical supply , to its customers under purchased gas adjustment provisions in its tariffs .
depending upon the jurisdiction , the purchased gas adjustment factors are updated periodically , ranging from monthly to semi-annually , using estimated gas costs .
the changes in the cost of gas billed to customers are subject to review by the applicable regulatory bodies. .

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

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


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

[User]
Question:
what was the change in millions of total long-term debt net from 2014 to 2015?

Pre-table text:
note 10 2013 debt our long-term debt consisted of the following ( in millions ) : .

Table:
	2015	2014
notes with rates from 1.85% ( 1.85 % ) to 3.80% ( 3.80 % ) due 2016 to 2045	$ 8150	$ 1400
notes with rates from 4.07% ( 4.07 % ) to 5.72% ( 5.72 % ) due 2019 to 2046	6089	3589
notes with rates from 6.15% ( 6.15 % ) to 9.13% ( 9.13 % ) due 2016 to 2036	1941	1941
other debt	116	111
total long-term debt	16296	7041
less : unamortized discounts and deferred financing costs	-1035 ( 1035 )	-899 ( 899 )
total long-term debt net	$ 15261	$ 6142

Post-table text:
revolving credit facilities on october 9 , 2015 , we entered into a new $ 2.5 billion revolving credit facility ( the 5-year facility ) with various banks and concurrently terminated our existing $ 1.5 billion revolving credit facility , which was scheduled to expire in august 2019 .
the 5-year facility , which expires on october 9 , 2020 , is available for general corporate purposes .
the undrawn portion of the 5-year facility is also available to serve as a backup facility for the issuance of commercial paper .
we may request and the banks may grant , at their discretion , an increase in the borrowing capacity under the 5-year facility of up to an additional $ 500 million .
there were no borrowings outstanding under the 5-year facility as of and during the year ended december 31 , in contemplation of our acquisition of sikorsky , on october 9 , 2015 , we also entered into a 364-day revolving credit facility ( the 364-day facility , and together with the 5-year facility , the facilities ) with various banks that provided $ 7.0 billion of funding for general corporate purposes , including the acquisition of sikorsky .
concurrent with the consummation of the sikorsky acquisition , we borrowed $ 6.0 billion under the 364-day facility .
on november 23 , 2015 , we repaid all outstanding borrowings under the 364-day facility with proceeds received from an issuance of new debt ( see below ) and terminated any remaining commitments of the lenders under the 364-day facility .
borrowings under the facilities bear interest at rates based , at our option , on a eurodollar rate or a base rate , as defined in the facilities 2019 agreements .
each bank 2019s obligation to make loans under the 5-year facility is subject to , among other things , our compliance with various representations , warranties , and covenants , including covenants limiting our ability and certain of our subsidiaries 2019 ability to encumber assets and a covenant not to exceed a maximum leverage ratio , as defined in the five-year facility agreement .
as of december 31 , 2015 , we were in compliance with all covenants contained in the 5-year facility agreement , as well as in our debt agreements .
long-term debt on november 23 , 2015 , we issued $ 7.0 billion of notes ( the november 2015 notes ) in a registered public offering .
we received net proceeds of $ 6.9 billion from the offering , after deducting discounts and debt issuance costs , which are being amortized as interest expense over the life of the debt .
the november 2015 notes consist of : 2022 $ 750 million maturing in 2018 with a fixed interest rate of 1.85% ( 1.85 % ) ( the 2018 notes ) ; 2022 $ 1.25 billion maturing in 2020 with a fixed interest rate of 2.50% ( 2.50 % ) ( the 2020 notes ) ; 2022 $ 500 million maturing in 2023 with a fixed interest rate of 3.10% ( 3.10 % ) the 2023 notes ) ; 2022 $ 2.0 billion maturing in 2026 with a fixed interest rate of 3.55% ( 3.55 % ) ( the 2026 notes ) ; 2022 $ 500 million maturing in 2036 with a fixed interest rate of 4.50% ( 4.50 % ) ( the 2036 notes ) ; and 2022 $ 2.0 billion maturing in 2046 with a fixed interest rate of 4.70% ( 4.70 % ) ( the 2046 notes ) .
we may , at our option , redeem some or all of the november 2015 notes and unpaid interest at any time by paying the principal amount of notes being redeemed plus any make-whole premium and accrued and unpaid interest to the date of redemption .
interest is payable on the 2018 notes and the 2020 notes on may 23 and november 23 of each year , beginning on may 23 , 2016 ; on the 2023 notes and the 2026 notes on january 15 and july 15 of each year , beginning on july 15 , 2016 ; and on the 2036 notes and the 2046 notes on may 15 and november 15 of each year , beginning on may 15 , 2016 .
the november 2015 notes rank equally in right of payment with all of our existing unsecured and unsubordinated indebtedness .
the proceeds of the november 2015 notes were used to repay $ 6.0 billion of borrowings under our 364-day facility and for general corporate purposes. .

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 number of shares of stockholders of record on december 29 , 2017 in millions

Pre-table text:
humana inc .
notes to consolidated financial statements 2014 ( continued ) 15 .
stockholders 2019 equity dividends the following table provides details of dividend payments , excluding dividend equivalent rights , in 2015 , 2016 , and 2017 under our board approved quarterly cash dividend policy : payment amount per share amount ( in millions ) .

Table:
paymentdate	amountper share	totalamount ( in millions )
2015	$ 1.14	$ 170
2016	$ 1.16	$ 172
2017	$ 1.49	$ 216

Post-table text:
on november 2 , 2017 , the board declared a cash dividend of $ 0.40 per share that was paid on january 26 , 2018 to stockholders of record on december 29 , 2017 , for an aggregate amount of $ 55 million .
declaration and payment of future quarterly dividends is at the discretion of our board and may be adjusted as business needs or market conditions change .
stock repurchases in september 2014 , our board of directors replaced a previous share repurchase authorization of up to $ 1 billion ( of which $ 816 million remained unused ) with an authorization for repurchases of up to $ 2 billion of our common shares exclusive of shares repurchased in connection with employee stock plans , which expired on december 31 , 2016 .
under the share repurchase authorization , shares may have been purchased from time to time at prevailing prices in the open market , by block purchases , through plans designed to comply with rule 10b5-1 under the securities exchange act of 1934 , as amended , or in privately-negotiated transactions ( including pursuant to accelerated share repurchase agreements with investment banks ) , subject to certain regulatory restrictions on volume , pricing , and timing .
pursuant to the merger agreement , after july 2 , 2015 , we were prohibited from repurchasing any of our outstanding securities without the prior written consent of aetna , other than repurchases of shares of our common stock in connection with the exercise of outstanding stock options or the vesting or settlement of outstanding restricted stock awards .
accordingly , as announced on july 3 , 2015 , we suspended our share repurchase program .
on february 14 , 2017 , we and aetna agreed to mutually terminate the merger agreement .
we also announced that the board had approved a new authorization for share repurchases of up to $ 2.25 billion of our common stock exclusive of shares repurchased in connection with employee stock plans , expiring on december 31 , 2017 .
on february 16 , 2017 , we entered into an accelerated share repurchase agreement , the february 2017 asr , with goldman , sachs & co .
llc , or goldman sachs , to repurchase $ 1.5 billion of our common stock as part of the $ 2.25 billion share repurchase program referred to above .
on february 22 , 2017 , we made a payment of $ 1.5 billion to goldman sachs from available cash on hand and received an initial delivery of 5.83 million shares of our common stock from goldman sachs based on the then current market price of humana common stock .
the payment to goldman sachs was recorded as a reduction to stockholders 2019 equity , consisting of a $ 1.2 billion increase in treasury stock , which reflected the value of the initial 5.83 million shares received upon initial settlement , and a $ 300 million decrease in capital in excess of par value , which reflected the value of stock held back by goldman sachs pending final settlement of the february 2017 asr .
upon settlement of the february 2017 asr on august 28 , 2017 , we received an additional 0.84 million shares as determined by the average daily volume weighted-average share price of our common stock during the term of the agreement of $ 224.81 , bringing the total shares received under this program to 6.67 million .
in addition , upon settlement we reclassified the $ 300 million value of stock initially held back by goldman sachs from capital in excess of par value to treasury stock .
subsequent to settlement of the february 2017 asr , we repurchased an additional 3.04 million shares in the open market , utilizing the remaining $ 750 million of the $ 2.25 billion authorization prior to expiration. .

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 were net trading assets from derivatives in 2012 , in millions?

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:
without the asset & wealth management segment in 2015 , what would total operating income have been in us$ millions?

Pre-table text:
segment results 2013 operating basis ( a ) ( b ) ( table continued from previous page ) year ended december 31 , operating earnings return on common equity 2013 goodwill ( c ) .

Table:
year ended december 31 , ( in millions except ratios )	year ended december 31 , 2005	year ended december 31 , 2004	year ended december 31 , change	2005	2004
investment bank	$ 3658	$ 2948	24% ( 24 % )	18% ( 18 % )	17% ( 17 % )
retail financial services	3427	2199	56	26	24
card services	1907	1274	50	16	17
commercial banking	1007	608	66	30	29
treasury & securities services	1037	440	136	55	17
asset & wealth management	1216	681	79	51	17
corporate	-1731 ( 1731 )	61	nm	nm	nm
total	$ 10521	$ 8211	28% ( 28 % )	17% ( 17 % )	16% ( 16 % )

Post-table text:
jpmorgan chase & co .
/ 2005 annual report 35 and are retained in corporate .
these retained expenses include parent company costs that would not be incurred if the segments were stand-alone businesses ; adjustments to align certain corporate staff , technology and operations allocations with market prices ; and other one-time items not aligned with the business segments .
during 2005 , the firm refined cost allocation methodologies related to certain corporate functions , technology and operations expenses in order to improve transparency , consistency and accountability with regard to costs allocated across business segments .
prior periods have not been revised to reflect these new cost allocation methodologies .
capital allocation each business segment is allocated capital by taking into consideration stand- alone peer comparisons , economic risk measures and regulatory capital requirements .
the amount of capital assigned to each business is referred to as equity .
at the time of the merger , goodwill , as well as the associated capital , was allocated solely to corporate .
effective january 2006 , the firm expects to refine its methodology for allocating capital to the business segments to include any goodwill associated with line of business-directed acquisitions since the merger .
u.s .
gaap requires the allocation of goodwill to the business segments for impairment testing ( see critical accounting estimates used by the firm and note 15 on pages 81 2013 83 and 114 2013116 , respectively , of this annual report ) .
see the capital management section on page 56 of this annual report for a discussion of the equity framework .
credit reimbursement tss reimburses the ib for credit portfolio exposures the ib manages on behalf of clients the segments share .
at the time of the merger , the reimbursement methodology was revised to be based upon pre-tax earnings , net of the cost of capital related to those exposures .
prior to the merger , the credit reimbursement was based upon pre-tax earnings , plus the allocated capital associated with the shared clients .
tax-equivalent adjustments segment and firm results reflect revenues on a tax-equivalent basis for segment reporting purposes .
refer to explanation and reconciliation of the firm 2019s non-gaap financial measures on page 31 of this annual report for additional details .
description of business segment reporting methodology results of the business segments are intended to reflect each segment as if it were essentially a stand-alone business .
the management reporting process that derives these results allocates income and expense using market-based methodologies .
effective with the merger on july 1 , 2004 , several of the allocation methodologies were revised , as noted below .
as prior periods have not been revised to reflect these new methodologies , they are not comparable to the presentation of periods beginning with the third quarter of 2004 .
further , the firm continues to assess the assumptions , methodologies and reporting reclassifications used for segment reporting , and further refinements may be implemented in future periods .
revenue sharing when business segments join efforts to sell products and services to the firm 2019s clients , the participating business segments agree to share revenues from those transactions .
these revenue-sharing agreements were revised on the merger date to provide consistency across the lines of business .
funds transfer pricing funds transfer pricing ( 201cftp 201d ) is used to allocate interest income and expense to each business and transfer the primary interest rate risk exposures to corporate .
the allocation process is unique to each business and considers the interest rate risk , liquidity risk and regulatory requirements of its stand- alone peers .
business segments may retain certain interest rate exposures , subject to management approval , that would be expected in the normal operation of a similar peer business .
in the third quarter of 2004 , ftp was revised to conform the policies of the combined firms .
expense allocation where business segments use services provided by support units within the firm , the costs of those support units are allocated to the business segments .
those expenses are allocated based upon their actual cost , or the lower of actual cost or market cost , as well as upon usage of the services provided .
effective with the third quarter of 2004 , the cost allocation methodologies of the heritage firms were aligned to provide consistency across the business segments .
in addition , expenses related to certain corporate functions , technology and operations ceased to be allocated to the business segments .

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 goodwill does the company have as a % (  % ) of current assets?

Pre-table text:
edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .
acquisitions ( continued ) was recorded to goodwill .
the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : .

Table:
current assets	$ 28.1
property and equipment net	0.2
goodwill	258.9
ipr&d	190.0
current liabilities assumed	-32.9 ( 32.9 )
deferred income taxes	-66.0 ( 66.0 )
contingent consideration	-30.3 ( 30.3 )
total cash purchase price	348.0
less : cash acquired	-27.9 ( 27.9 )
total cash purchase price net of cash acquired	$ 320.1

Post-table text:
goodwill includes expected synergies and other benefits the company believes will result from the acquisition .
goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes .
ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods .
the fair value of the ipr&d was determined using the income approach .
this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return .
the discount rate used to determine the fair value of the ipr&d was 16.5% ( 16.5 % ) .
completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product .
the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals .
the valuation assumed $ 97.7 million of additional research and development expenditures would be incurred prior to the date of product introduction , and the company does not currently anticipate significant changes to forecasted research and development expenditures associated with the cardiaq program .
the company 2019s valuation model also assumed net cash inflows would commence in late 2018 , if successful clinical trial experiences lead to a ce mark approval .
upon completion of development , the underlying research and development intangible asset will be amortized over its estimated useful life .
the company disclosed in early february 2017 that it had voluntarily paused enrollment in its clinical trials for the edwards-cardiaq valve to perform further design validation testing on a feature of the valve .
this testing has been completed and , in collaboration with clinical investigators , the company has decided to resume screening patients for enrollment in its clinical trials .
the results of operations for cardiaq have been included in the accompanying consolidated financial statements from the date of acquisition .
pro forma results have not been presented as the results of cardiaq are not material in relation to the consolidated financial statements of the company .
8 .
goodwill and other intangible assets on july 3 , 2015 , the company acquired cardiaq ( see note 7 ) .
this transaction resulted in an increase to goodwill of $ 258.9 million and ipr&d of $ 190.0 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:
what was the difference in operating profit for europe as a percentage of net sales between 2001 and 2003?

Pre-table text:
z i m m e r h o l d i n g s , i n c .
a n d s u b s i d i a r i e s 2 0 0 3 f o r m 1 0 - k the following table sets forth the operating profit margin by cost of products sold .
included in cost of product sold are segment for the years ended december 31 , 2003 , losses on foreign exchange hedge contracts , which increased 2002 and 2001 : in 2003 relative to 2002 .
in the fourth quarter , the company reported operating profit as a percent of net sales of percent of net sales 47.1 percent for asia pacific. .

Table:
year ended december 31,	2003	2002	2001
americas	51.2% ( 51.2 % )	48.3% ( 48.3 % )	47.4% ( 47.4 % )
europe	26.3	24.4	19.5
asia pacific	45.3	46.1	45.4

Post-table text:
operating profit for the americas as a percentage of net sales increased to 48.3 percent in 2002 from 47.4 percent in year ended december 31 , 2003 2001 , reflecting improved gross profit margins due to higher compared to year ended december 31 , 2002 average selling prices and increased sales of higher margin operating profit for the americas as a percentage of net products , and lower selling expenses as a percent of sales sales increased due to improved gross margins driven by due to lower costs associated with the u.s .
distributor higher average selling prices and increased sales of higher network .
the americas continued to invest in strategic margin products , leveraged operating expenses and the initiatives such as mis technologies , field sales personnel , favorable impact of the change in accounting principle for medical education programs and new product launches .
instruments .
the change in accounting principle for operating profit for asia pacific as a percentage of net instruments increased operating profit by 1.7 percentage sales increased to 46.1 percent in 2002 from 45.4 percent points .
with respect to sales growth , increased zimmer in 2001 .
this increase reflects lower selling , general and standalone average selling prices of 4 percent in 2003 and administrative expenses as a percent of sales in japan as favorable effects of volume and mix , 15 percent increase in a result of a sales force and dealer reorganization , partially 2003 , represent the most significant factors in improved offset by lower gross profit margins as a result of lower yen operating profit in the americas .
as reconstructive implant hedge gains compared to 2001 .
sales grow at a higher rate than trauma and orthopaedic operating profit for europe as a percentage of net sales surgical products , operating profit margins generally tend to increased to 24.4 percent in 2002 from 19.5 percent in 2001 , improve since reconstructive product sales generally earn due to improved gross profit margins as a result of higher higher gross margins .
this was the case in 2003 , with zimmer average selling prices and favorable product and country mix , standalone reconstructive implant sales growth of 22 percent the leveraging of sales growth in europe on controlled as compared with total zimmer standalone sales growth of increases in operating expenses and improved efficiency 19 percent .
in the fourth quarter , the company reported in the utilization of instruments ( more frequent use of operating profit as a percent of net sales of 50.4 percent for instruments resulted in fewer placements and less expense ) .
the americas .
operating profit for europe as a percentage of net sales liquidity and capital resources increased due to improved gross profit margins driven by cash flows provided by operations were $ 494.8 million higher zimmer standalone average selling prices and in 2003 , compared with $ 220.2 million in 2002 .
the principal favorable product and country mix , leveraged operating source of cash was net earnings before cumulative effect of expenses and the favorable impact of the change in change in accounting principle of $ 291.2 million .
non-cash accounting principle for instruments .
the change in expenses for the period included depreciation and accounting for instruments increased operating profit by amortization expense of $ 103.3 million , centerpulse inventory 1.4 percentage points .
increases in zimmer standalone step-up of $ 42.7 million and centerpulse in-process research average selling prices in europe of 2 percent in 2003 and the and development write-offs of $ 11.2 million .
working capital effect of volume and mix , 19 percent increase in 2003 , were management , together with the collection of $ 20.0 million of the key factors in improved operating profit .
also cash related to centerpulse tax loss carryforwards , contributing to the improvement was significantly lower contributed $ 80.4 million to operating cash flow .
growth in operating expenses .
in the fourth quarter , the working capital continues to be a key management focus .
company reported operating profit as a percent of net sales at december 31 , 2003 , the company had 62 days of sales of 24.7 percent for europe .
outstanding in accounts receivable , unfavorable to the prior operating profit for asia pacific as a percentage of year by 10 days .
acquired centerpulse businesses had a net sales decreased primarily due to less favorable rates on negative impact of 10 days , due to centerpulse 2019s business hedge contracts during the year compared to the prior year , mix which has a greater proportion of european revenue with partially offset by increased zimmer standalone average payment terms generally longer than those in the u.s .
at selling prices and leveraged operating expenses .
the change december 31 , 2003 , the company had 232 days of inventory in accounting for instruments had an immaterial effect on on hand compared to 247 days reported at the end of 2002 .
operating profit for asia pacific .
increases in zimmer the reduction was principally due to improved inventory standalone average selling prices in asia pacific of 1 percent management and the acquired dental and spinal businesses and volume and mix improvements of 4 percent in 2003 carrying fewer days of inventory .
contributed modest improvement but was offset by higher .

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 current ratio?

Pre-table text:
edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .
acquisitions ( continued ) was recorded to goodwill .
the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : .

Table:
current assets	$ 28.1
property and equipment net	0.2
goodwill	258.9
ipr&d	190.0
current liabilities assumed	-32.9 ( 32.9 )
deferred income taxes	-66.0 ( 66.0 )
contingent consideration	-30.3 ( 30.3 )
total cash purchase price	348.0
less : cash acquired	-27.9 ( 27.9 )
total cash purchase price net of cash acquired	$ 320.1

Post-table text:
goodwill includes expected synergies and other benefits the company believes will result from the acquisition .
goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes .
ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods .
the fair value of the ipr&d was determined using the income approach .
this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return .
the discount rate used to determine the fair value of the ipr&d was 16.5% ( 16.5 % ) .
completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product .
the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals .
the valuation assumed $ 97.7 million of additional research and development expenditures would be incurred prior to the date of product introduction , and the company does not currently anticipate significant changes to forecasted research and development expenditures associated with the cardiaq program .
the company 2019s valuation model also assumed net cash inflows would commence in late 2018 , if successful clinical trial experiences lead to a ce mark approval .
upon completion of development , the underlying research and development intangible asset will be amortized over its estimated useful life .
the company disclosed in early february 2017 that it had voluntarily paused enrollment in its clinical trials for the edwards-cardiaq valve to perform further design validation testing on a feature of the valve .
this testing has been completed and , in collaboration with clinical investigators , the company has decided to resume screening patients for enrollment in its clinical trials .
the results of operations for cardiaq have been included in the accompanying consolidated financial statements from the date of acquisition .
pro forma results have not been presented as the results of cardiaq are not material in relation to the consolidated financial statements of the company .
8 .
goodwill and other intangible assets on july 3 , 2015 , the company acquired cardiaq ( see note 7 ) .
this transaction resulted in an increase to goodwill of $ 258.9 million and ipr&d of $ 190.0 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:
what is the tax expense related to discontinued operations in 2012?

Pre-table text:
dish network corporation notes to consolidated financial statements - continued 9 .
acquisitions dbsd north america and terrestar transactions on march 2 , 2012 , the fcc approved the transfer of 40 mhz of aws-4 wireless spectrum licenses held by dbsd north america and terrestar to us .
on march 9 , 2012 , we completed the dbsd transaction and the terrestar transaction , pursuant to which we acquired , among other things , certain satellite assets and wireless spectrum licenses held by dbsd north america and terrestar .
in addition , during the fourth quarter 2011 , we and sprint entered into a mutual release and settlement agreement ( the 201csprint settlement agreement 201d ) pursuant to which all issues then being disputed relating to the dbsd transaction and the terrestar transaction were resolved between us and sprint , including , but not limited to , issues relating to costs allegedly incurred by sprint to relocate users from the spectrum then licensed to dbsd north america and terrestar .
the total consideration to acquire the dbsd north america and terrestar assets was approximately $ 2.860 billion .
this amount includes $ 1.364 billion for the dbsd transaction , $ 1.382 billion for the terrestar transaction , and the net payment of $ 114 million to sprint pursuant to the sprint settlement agreement .
see note 16 for further information .
as a result of these acquisitions , we recognized the acquired assets and assumed liabilities based on our estimates of fair value at their acquisition date , including $ 102 million in an uncertain tax position in 201clong-term deferred revenue , distribution and carriage payments and other long-term liabilities 201d on our consolidated balance sheets .
subsequently , in the third quarter 2013 , this uncertain tax position was resolved and $ 102 million was reversed and recorded as a decrease in 201cincome tax ( provision ) benefit , net 201d on our consolidated statements of operations and comprehensive income ( loss ) for the year ended december 31 , 2013 .
10 .
discontinued operations as of december 31 , 2013 , blockbuster had ceased all material operations .
accordingly , our consolidated balance sheets , consolidated statements of operations and comprehensive income ( loss ) and consolidated statements of cash flows have been recast to present blockbuster as discontinued operations for all periods presented and the amounts presented in the notes to our consolidated financial statements relate only to our continuing operations , unless otherwise noted .
during the years ended december 31 , 2013 , 2012 and 2011 , the revenue from our discontinued operations was $ 503 million , $ 1.085 billion and $ 974 million , respectively .
201cincome ( loss ) from discontinued operations , before income taxes 201d for the same periods was a loss of $ 54 million , $ 62 million and $ 3 million , respectively .
in addition , 201cincome ( loss ) from discontinued operations , net of tax 201d for the same periods was a loss of $ 47 million , $ 37 million and $ 7 million , respectively .
as of december 31 , 2013 , the net assets from our discontinued operations consisted of the following : december 31 , 2013 ( in thousands ) .

Table:
	as of december 31 2013 ( in thousands )
current assets from discontinued operations	$ 68239
noncurrent assets from discontinued operations	9965
current liabilities from discontinued operations	-49471 ( 49471 )
long-term liabilities from discontinued operations	-19804 ( 19804 )
net assets from discontinued operations	$ 8929

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:
for all of 2011 , approximately how much was spent on stock repurchases?

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

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

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

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

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


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

[User]
Question:
what is the roi of an investment in pmi from 2013 to 2014?

Pre-table text:
performance graph the graph below compares the cumulative total shareholder return on pmi's common stock with the cumulative total return for the same period of pmi's peer group and the s&p 500 index .
the graph assumes the investment of $ 100 as of december 31 , 2013 , in pmi common stock ( at prices quoted on the new york stock exchange ) and each of the indices as of the market close and reinvestment of dividends on a quarterly basis .
date pmi pmi peer group ( 1 ) s&p 500 index .

Table:
date	pmi	pmi peer group ( 1 )	s&p 500 index
december 31 2013	$ 100.00	$ 100.00	$ 100.00
december 31 2014	$ 97.90	$ 107.80	$ 113.70
december 31 2015	$ 111.00	$ 116.80	$ 115.30
december 31 2016	$ 120.50	$ 118.40	$ 129.00
december 31 2017	$ 144.50	$ 140.50	$ 157.20
december 31 2018	$ 96.50	$ 127.70	$ 150.30

Post-table text:
( 1 ) the pmi peer group presented in this graph is the same as that used in the prior year .
the pmi peer group was established based on a review of four characteristics : global presence ; a focus on consumer products ; and net revenues and a market capitalization of a similar size to those of pmi .
the review also considered the primary international tobacco companies .
as a result of this review , the following companies constitute the pmi peer group : altria group , inc. , anheuser-busch inbev sa/nv , british american tobacco p.l.c. , the coca-cola company , colgate-palmolive co. , diageo plc , heineken n.v. , imperial brands plc , japan tobacco inc. , johnson & johnson , kimberly-clark corporation , the kraft-heinz company , mcdonald's corp. , mondel z international , inc. , nestl e9 s.a. , pepsico , inc. , the procter & gamble company , roche holding ag , and unilever nv and plc .
note : figures are rounded to the nearest $ 0.10. .

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 are the lease obligations to entergy louisiana as a percentage of long-term debt maturities in 2014?

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:
considering the years 2014-2016 , what is the lowest interest incurred observed?

Pre-table text:
other income ( expense ) , net items recorded to other income ( expense ) , net arise from transactions and events not directly related to our principal income earning activities .
the detail of other income ( expense ) , net is presented in note 24 , supplemental information , to the consolidated financial statements .
2016 vs .
2015 other income ( expense ) , net of $ 58.1 increased $ 10.8 primarily due to lower foreign exchange losses , favorable contract settlements , and receipt of a government subsidy .
the prior year included a gain of $ 33.6 ( $ 28.3 after-tax , or $ .13 per share ) resulting from the sale of two parcels of land .
no other individual items were significant in comparison to the prior year .
2015 vs .
2014 other income ( expense ) , net of $ 47.3 decreased $ 5.5 and included a gain of $ 33.6 ( $ 28.3 after-tax , or $ .13 per share ) resulting from the sale of two parcels of land .
the gain was partially offset by unfavorable foreign exchange impacts and lower gains on other sales of assets and emissions credits .
no other individual items were significant in comparison to fiscal year 2014 .
interest expense .

Table:
	2016	2015	2014
interest incurred	$ 148.4	$ 152.6	$ 158.1
less : capitalized interest	32.9	49.1	33.0
interest expense	$ 115.5	$ 103.5	$ 125.1

Post-table text:
2016 vs .
2015 interest incurred decreased $ 4.2 .
the decrease primarily resulted from a stronger u.s .
dollar on the translation of foreign currency interest of $ 6 , partially offset by a higher average debt balance of $ 2 .
the change in capitalized interest was driven by a decrease in the carrying value of projects under construction , primarily as a result of our exit from the energy-from-waste business .
2015 vs .
2014 interest incurred decreased $ 5.5 .
the decrease was driven by the impact of a stronger u.s .
dollar on the translation of foreign currency interest of $ 12 , partially offset by a higher average debt balance of $ 7 .
the change in capitalized interest was driven by a higher carrying value in construction in progress .
loss on extinguishment of debt on 30 september 2016 , in anticipation of the versum spin-off , versum issued $ 425.0 of notes to air products , who then exchanged these notes with certain financial institutions for $ 418.3 of air products 2019 outstanding commercial paper .
the exchange resulted in a loss of $ 6.9 ( $ 4.3 after-tax , or $ .02 per share ) .
in september 2015 , we made a payment of $ 146.6 to redeem 3000000 unidades de fomento ( 201cuf 201d ) series e 6.30% ( 6.30 % ) bonds due 22 january 2030 that had a carrying value of $ 130.0 and resulted in a net loss of $ 16.6 ( $ 14.2 after-tax , or $ .07 per share ) .
effective tax rate the effective tax rate equals the income tax provision divided by income from continuing operations before taxes .
refer to note 23 , income taxes , to the consolidated financial statements for details on factors affecting the effective tax rate .
2016 vs .
2015 on a gaap basis , the effective tax rate was 27.5% ( 27.5 % ) and 24.0% ( 24.0 % ) in 2016 and 2015 , respectively .
the change included a 240 bp impact from tax costs associated with business separation , primarily resulting from a dividend declared in 2016 to repatriate cash from a foreign subsidiary , as discussed above in 201cbusiness separation costs . 201d the remaining 110 bp change was primarily due to the increase in mix of income in jurisdictions with a higher effective tax rate and the impact of business separation costs for which a tax benefit was not available .
on a non- gaap basis , the effective tax rate increased from 24.2% ( 24.2 % ) in 2015 to 24.8% ( 24.8 % ) in 2016 , primarily due to the increase in and mix of income in jurisdictions with a higher effective tax rate. .

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

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


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

[User]
Question:
what is the roi of an investment in advance auto parts from 2006 to january 3 , 2009?

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

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

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

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

Return JSON only in this form:
{"program_tokens": ["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 , 2008 what was the ratio of the tier 2 capital compared to 2007

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

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

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

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

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


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

[User]
Question:
what is the total difference , in millions , in 2015 between a 10% ( 10 % ) increase and 10% ( 10 % ) decrease in interest rates?

Pre-table text:
item 7a .
quantitative and qualitative disclosures about market risk ( amounts in millions ) in the normal course of business , we are exposed to market risks related to interest rates , foreign currency rates and certain balance sheet items .
from time to time , we use derivative instruments , pursuant to established guidelines and policies , to manage some portion of these risks .
derivative instruments utilized in our hedging activities are viewed as risk management tools and are not used for trading or speculative purposes .
interest rates our exposure to market risk for changes in interest rates relates primarily to the fair market value and cash flows of our debt obligations .
the majority of our debt ( approximately 89% ( 89 % ) and 91% ( 91 % ) as of december 31 , 2015 and 2014 , respectively ) bears interest at fixed rates .
we do have debt with variable interest rates , but a 10% ( 10 % ) increase or decrease in interest rates would not be material to our interest expense or cash flows .
the fair market value of our debt is sensitive to changes in interest rates , and the impact of a 10% ( 10 % ) change in interest rates is summarized below .
increase/ ( decrease ) in fair market value as of december 31 , 10% ( 10 % ) increase in interest rates 10% ( 10 % ) decrease in interest rates .

Table:
as of december 31,	increase/ ( decrease ) in fair market value 10% ( 10 % ) increasein interest rates	increase/ ( decrease ) in fair market value 10% ( 10 % ) decreasein interest rates
2015	$ -33.7 ( 33.7 )	$ 34.7
2014	-35.5 ( 35.5 )	36.6

Post-table text:
we have used interest rate swaps for risk management purposes to manage our exposure to changes in interest rates .
we do not have any interest rate swaps outstanding as of december 31 , 2015 .
we had $ 1509.7 of cash , cash equivalents and marketable securities as of december 31 , 2015 that we generally invest in conservative , short-term bank deposits or securities .
the interest income generated from these investments is subject to both domestic and foreign interest rate movements .
during 2015 and 2014 , we had interest income of $ 22.8 and $ 27.4 , respectively .
based on our 2015 results , a 100-basis-point increase or decrease in interest rates would affect our interest income by approximately $ 15.0 , assuming that all cash , cash equivalents and marketable securities are impacted in the same manner and balances remain constant from year-end 2015 levels .
foreign currency rates we are subject to translation and transaction risks related to changes in foreign currency exchange rates .
since we report revenues and expenses in u.s .
dollars , changes in exchange rates may either positively or negatively affect our consolidated revenues and expenses ( as expressed in u.s .
dollars ) from foreign operations .
the primary foreign currencies that impacted our results during 2015 included the australian dollar , brazilian real , british pound sterling and euro .
based on 2015 exchange rates and operating results , if the u.s .
dollar were to strengthen or weaken by 10% ( 10 % ) , we currently estimate operating income would decrease or increase approximately 4% ( 4 % ) , assuming that all currencies are impacted in the same manner and our international revenue and expenses remain constant at 2015 levels .
the functional currency of our foreign operations is generally their respective local currency .
assets and liabilities are translated at the exchange rates in effect at the balance sheet date , and revenues and expenses are translated at the average exchange rates during the period presented .
the resulting translation adjustments are recorded as a component of accumulated other comprehensive loss , net of tax , in the stockholders 2019 equity section of our consolidated balance sheets .
our foreign subsidiaries generally collect revenues and pay expenses in their functional currency , mitigating transaction risk .
however , certain subsidiaries may enter into transactions in currencies other than their functional currency .
assets and liabilities denominated in currencies other than the functional currency are susceptible to movements in foreign currency until final settlement .
currency transaction gains or losses primarily arising from transactions in currencies other than the functional currency are included in office and general expenses .
we regularly review our foreign exchange exposures that may have a material impact on our business and from time to time use foreign currency forward exchange contracts or other derivative financial instruments to hedge the effects of potential adverse fluctuations in foreign currency exchange rates arising from these exposures .
we do not enter into foreign exchange contracts or other derivatives for speculative purposes. .

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 was cost of good sold in 2009?

Pre-table text:
marathon oil corporation notes to consolidated financial statements company , l.l.c .
and odyssey pipeline l.l.c. , as well as certain other oil pipeline interests , including the eugene island pipeline system .
the value of this transaction is approximately $ 205 million , net of debt assumed by the buyer .
the carrying value of these assets was $ 38 million as of december 31 , 2011 .
this transaction closed on january 3 , 2012 .
burns point gas plant 2013 during the fourth quarter of 2011 , we sold our e&p segment 2019s 50 percent interest in the burns point gas plant , a cryogenic processing plant located in st .
mary parish , louisiana , for total consideration of $ 36 million and a pretax gain of $ 34 million was booked .
alaska lng facility 2013 during the third quarter of 2011 , we sold our integrated gas segment 2019s equity interest in a lng processing facility in alaska and a pretax gain on the transaction of $ 8 million was recorded .
dj basin 2013 in april 2011 , we assigned a 30 percent undivided working interest in our e&p segment 2019s approximately 180000 acres in the niobrara shale play located within the dj basin of southeast wyoming and northern colorado for total consideration of $ 270 million , recording a pretax gain of $ 37 million .
we remain operator of this jointly owned leasehold .
angola 2013 during 2010 , we closed the sale of a 20 percent outside-operated interest in our e&p segment 2019s production sharing contract and joint operating agreement in block 32 offshore angola .
we received net proceeds of $ 1.3 billion and recorded a pretax gain on the sale of $ 811 million .
we retained a 10 percent outside-operated interest in block 32 .
gudrun 2013 in march 2011 , we closed the sale of our outside-operated interests in the gudrun field development and the brynhild and eirin exploration areas offshore norway for net proceeds of $ 85 million , excluding working capital adjustments .
a $ 64 million pretax loss on this disposition was recorded in the fourth quarter 2010 .
gabon 2013 in december 2009 , we closed the sale of our operated fields offshore gabon , receiving net proceeds of $ 269 million , after closing adjustments .
a $ 232 million pretax gain on this disposition was reported in discontinued operations for 2009 .
permian basin 2013 in june 2009 , we closed the sale of our e&p segment 2019s operated and a portion of our outside- operated permian basin producing assets in new mexico and west texas for net proceeds after closing adjustments of $ 293 million .
a $ 196 million pretax gain on the sale was recorded .
ireland 2013 in april 2009 , we closed the sale of our operated properties in ireland for net proceeds of $ 84 million , after adjusting for cash held by the sold subsidiary .
a $ 158 million pretax gain on the sale was recorded .
as a result of this sale , we terminated our pension plan in ireland , incurring a charge of $ 18 million .
in june 2009 , we entered into an agreement to sell the subsidiary holding our 19 percent outside-operated interest in the corrib natural gas development offshore ireland .
an initial $ 100 million payment was received at closing .
additional fixed proceeds of $ 135 million will be received at the earlier of first commercial gas or december 31 , 2012 .
a $ 154 million impairment was recognized in discontinued operations in the second quarter of 2009 .
our irish and our gabonese businesses , which had been reported in our e&p segment , have been reported as discontinued operations in the consolidated statements of income and the consolidated statements of cash flows .
revenues and pretax income related to these businesses are shown in the table below .
( in millions ) 2009 .

Table:
( in millions )	2009
revenues applicable to discontinued operations	$ 188
pretax income from discontinued operations	$ 80

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 change in industry segment operating profits between 2003 and 2004?

Pre-table text:
item 7 .
management 2019s discussion and analysis of financial condition and results of operations executive summary international paper 2019s operating results in 2005 were strongly impacted by significantly higher costs for en- ergy , wood , caustic soda and other raw materials which reduced operating profits compared with 2004 by $ 586 million .
lower sales volumes were also a negative factor versus 2004 as we took a significant amount of lack-of-order downtime in our u.s .
uncoated paper and containerboard mills , and downtime in our eastern european operations to rebuild paper machines in po- land and russia to add needed uncoated paper and pa- perboard capacity .
we were able to partially offset some of these negative impacts through operational improvements in our manufacturing operations , im- proved average pricing for our paper and packaging grades , a more favorable product mix , and higher earn- ings from forestland and real estate sales .
looking forward to 2006 , we expect operating prof- its for the first quarter to be flat with the 2005 fourth quarter .
sales volumes should be seasonally slow in the quarter , but should show some improvement as the quarter progresses .
price realizations should also improve as previously announced price increases are im- plemented .
while energy , wood and raw material price movements are mixed , their impact for the quarter is expected to be flat .
however , we see favorable signs of positive mo- mentum for the remainder of 2006 .
we anticipate that demand in north america for both uncoated paper and industrial packaging products will be stronger , and that we will realize 2005 fourth-quarter and 2006 first-quarter announced price increases .
additionally , operating rates should improve in 2006 reflecting announced industry capacity reductions in uncoated papers and container- board .
we are also starting to see some reductions in natural gas and southern wood costs that , if the trend continues , should benefit operations as the year pro- gresses .
in connection with our overall strategic direction , we are evaluating options for the possible sale or spin-off of certain of our businesses as previously announced in our transformation plan , with decisions on certain businesses anticipated during 2006 .
we also will con- tinue to improve our key operations in north america by realigning our uncoated and packaging mill oper- ations to reduce costs , improve our products and im- prove our overall profitability .
results of operations industry segment operating profits are used by international paper 2019s management to measure the earn- ings performance of its businesses .
management believes that this measure allows a better understanding of trends in costs , operating efficiencies , prices and volumes .
in- dustry segment operating profits are defined as earnings before taxes and minority interest , interest expense , corporate items and corporate special items .
industry segment operating profits are defined by the securities and exchange commission as a non-gaap financial measure , and are not gaap alternatives to net income or any other operating measure prescribed by accounting principles generally accepted in the united states .
international paper operates in six segments : print- ing papers , industrial packaging , consumer packaging , distribution , forest products , and specialty businesses and other .
the following table shows the components of net earnings ( loss ) for each of the last three years : in millions 2005 2004 2003 .

Table:
in millions	2005	2004	2003
industry segment operating profits	$ 1923	$ 2040	$ 1734
corporate items	-597 ( 597 )	-469 ( 469 )	-466 ( 466 )
corporate special items*	-147 ( 147 )	-142 ( 142 )	-281 ( 281 )
interest expense net	-593 ( 593 )	-710 ( 710 )	-705 ( 705 )
minority interest	-12 ( 12 )	-21 ( 21 )	-80 ( 80 )
income tax benefit ( provision )	285	-242 ( 242 )	56
discontinued operations	241	-491 ( 491 )	57
accounting changes	2013	2013	-13 ( 13 )
net earnings ( loss )	$ 1100	$ -35 ( 35 )	$ 302

Post-table text:
* special items include restructuring and other charges , net losses on sales and impair- ments of businesses held for sale , insurance recoveries and reversals of reserves no lon- ger required .
industry segment operating profits were $ 117 mil- lion lower in 2005 due principally to the impact of higher energy and raw material costs ( $ 586 million ) , lower sales volume ( $ 251 million ) , and unfavorable for- eign currency translation rates ( $ 27 million ) which more than offset the benefits from higher average prices ( $ 478 million ) , cost reduction initiatives , improved operating performance and a more favorable product mix ( $ 235 million ) , and higher earnings from land sales ( $ 158 million ) .
the impact of divestitures ( $ 32 million ) , principally the fine papers and industrial pa- pers businesses , and other items ( $ 36 million ) also had a negative impact in 2005 .
segment operating profit ( in millions ) .

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 increase from 2014-2015 in total cash flow data?

Pre-table text:
management 2019s discussion and analysis of financial condition and results of operations 2013 ( continued ) ( amounts in millions , except per share amounts ) liquidity and capital resources cash flow overview the following tables summarize key financial data relating to our liquidity , capital resources and uses of capital. .

Table:
cash flow data	years ended december 31 , 2015	years ended december 31 , 2014	years ended december 31 , 2013
net income adjusted to reconcile net income to net cashprovided by operating activities1	$ 848.2	$ 831.2	$ 598.4
net cash used in working capital2	-117.5 ( 117.5 )	-131.1 ( 131.1 )	-9.6 ( 9.6 )
changes in other non-current assets and liabilities using cash	-56.7 ( 56.7 )	-30.6 ( 30.6 )	4.1
net cash provided by operating activities	$ 674.0	$ 669.5	$ 592.9
net cash used in investing activities	-202.8 ( 202.8 )	-200.8 ( 200.8 )	-224.5 ( 224.5 )
net cash used in financing activities	-472.8 ( 472.8 )	-343.9 ( 343.9 )	-1212.3 ( 1212.3 )

Post-table text:
1 reflects net income adjusted primarily for depreciation and amortization of fixed assets and intangible assets , amortization of restricted stock and other non-cash compensation , non-cash ( gain ) loss related to early extinguishment of debt , losses on sales of businesses and deferred income taxes .
2 reflects changes in accounts receivable , expenditures billable to clients , other current assets , accounts payable and accrued liabilities .
operating activities net cash provided by operating activities during 2015 was $ 674.0 , which was an improvement of $ 4.5 as compared to 2014 , primarily as a result of an improvement in working capital usage of $ 13.6 .
due to the seasonality of our business , we typically generate cash from working capital in the second half of a year and use cash from working capital in the first half of a year , with the largest impacts in the first and fourth quarters .
our net working capital usage in 2015 was primarily attributable to our media businesses .
net cash provided by operating activities during 2014 was $ 669.5 , which was an improvement of $ 76.6 as compared to 2013 , primarily as a result of an increase in net income , offset by an increase in working capital usage of $ 121.5 .
our net working capital usage in 2014 was impacted by our media businesses .
the timing of media buying on behalf of our clients affects our working capital and operating cash flow .
in most of our businesses , our agencies enter into commitments to pay production and media costs on behalf of clients .
to the extent possible , we pay production and media charges after we have received funds from our clients .
the amounts involved substantially exceed our revenues and primarily affect the level of accounts receivable , expenditures billable to clients , accounts payable and accrued liabilities .
our assets include both cash received and accounts receivable from clients for these pass-through arrangements , while our liabilities include amounts owed on behalf of clients to media and production suppliers .
our accrued liabilities are also affected by the timing of certain other payments .
for example , while annual cash incentive awards are accrued throughout the year , they are generally paid during the first quarter of the subsequent year .
investing activities net cash used in investing activities during 2015 primarily related to payments for capital expenditures of $ 161.1 , largely attributable to purchases of leasehold improvements and computer hardware .
net cash used in investing activities during 2014 primarily related to payments for capital expenditures and acquisitions .
capital expenditures of $ 148.7 related primarily to computer hardware and software and leasehold improvements .
we made payments of $ 67.8 related to acquisitions completed during 2014 , net of cash acquired. .

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 amortized cost as a percent of the fair value of the securities in 2009?

Pre-table text:
impairment net unrealized losses on securities available for sale were as follows as of december 31: .

Table:
( in millions )	2009	2008
fair value	$ 72699	$ 54163
amortized cost	74843	60786
net unrealized loss pre-tax	$ -2144 ( 2144 )	$ -6623 ( 6623 )
net unrealized loss after-tax	$ -1316 ( 1316 )	$ -4057 ( 4057 )

Post-table text:
the above net unrealized loss amounts at december 31 , 2009 and december 31 , 2008 excluded the remaining net unrealized loss of $ 1.01 billion , or $ 635 million after-tax , and $ 2.27 billion , or $ 1.39 billion after- tax , respectively , related to reclassifications of securities available for sale to securities held to maturity .
these after-tax amounts are recorded in other comprehensive income .
the decline in the remaining after-tax unrealized loss amounts related to transferred securities resulted from amortization and from the recognition of losses from other-than-temporary impairment on certain of the securities .
we conduct periodic reviews of individual securities to assess whether other-than-temporary impairment exists .
to the extent that other-than-temporary impairment is identified , the impairment is broken into a credit component and a non-credit component .
the credit component is recognized in our consolidated statement of income , and the non-credit component is recognized in other comprehensive income to the extent that management does not intend to sell the security ( see note 3 of the notes to consolidated financial statements included under item 8 ) .
the assessment of other-than-temporary impairment involves an evaluation of economic and security- specific factors , which are more fully described in note 3 .
such factors are based upon estimates , derived by management , which contemplate current market conditions and security-specific performance .
to the extent that market conditions are worse than management 2019s expectations , other-than-temporary impairment could increase , in particular the credit component that would be recognized in our consolidated statement of income .
national housing prices , according to the case-shiller national hpi , have declined to date approximately 30% ( 30 % ) peak-to-current .
management currently estimates that national housing prices will continue to decline and bottom out during the second half of 2010 , consistent with a peak-to-trough housing price decline of approximately 37% ( 37 % ) .
as an indication of the sensitivity of our portfolio with respect to our more significant assumptions underlying our assessment of impairment , if we were to increase our default estimates to 110% ( 110 % ) of management 2019s current expectations with a corresponding slowing of prepayment speeds to 90% ( 90 % ) of management 2019s current expectations , credit-related other-than-temporary impairment could increase by approximately $ 120 million to $ 125 million , which impairment would be recorded in our consolidated statement of income .
excluding the securities for which other-than-temporary impairment was recorded , management considers the aggregate decline in fair value of the remaining securities and the resulting net unrealized losses to be temporary and not the result of any material changes in the credit characteristics of the securities .
additional information about our assessment of impairment is provided in note 3 of the notes to consolidated financial statements included under item 8. .

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"]}