Ayushnangia/finbench-data huggingface dataset:
entergy mississippi , inc .
management's financial discussion and analysis other regulatory charges ( credits ) have no material effect on net income due to recovery and/or refund of such expenses .
other regulatory credits increased primarily due to the under-recovery through the grand gulf rider of grand gulf capacity charges .
2003 compared to 2002 net revenue , which is entergy mississippi's measure of gross margin , consists of operating revenues net of : 1 ) fuel , fuel-related , and purchased power expenses and 2 ) other regulatory charges ( credits ) .
following is an analysis of the change in net revenue comparing 2003 to 2002. .

( in millions )
2002 net revenue
$ 380.2
base rates
48.3
other
-1.9 ( 1.9 )
2003 net revenue
$ 426.6

the increase in base rates was effective january 2003 as approved by the mpsc .
gross operating revenue , fuel and purchased power expenses , and other regulatory charges ( credits ) gross operating revenues increased primarily due to an increase in base rates effective january 2003 and an increase of $ 29.7 million in fuel cost recovery revenues due to quarterly changes in the fuel factor resulting from the increases in market prices of natural gas and purchased power .
this increase was partially offset by a decrease of $ 35.9 million in gross wholesale revenue as a result of decreased generation and purchases that resulted in less energy available for resale sales .
fuel and fuel-related expenses decreased primarily due to the decreased recovery of fuel and purchased power costs and decreased generation , partially offset by an increase in the market price of purchased power .
other regulatory charges increased primarily due to over-recovery of capacity charges related to the grand gulf rate rider and the cessation of the grand gulf accelerated recovery tariff that was suspended in july 2003 .
other income statement variances 2004 compared to 2003 other operation and maintenance expenses increased primarily due to : 2022 an increase of $ 6.6 million in customer service support costs ; and 2022 an increase of $ 3.7 million in benefit costs .
the increase was partially offset by the absence of the voluntary severance program accruals of $ 7.1 million that occurred in 2003 .
taxes other than income taxes increased primarily due to a higher assessment of ad valorem and franchise taxes compared to the same period in 2003 .
2003 compared to 2002 other operation and maintenance expenses increased primarily due to : 2022 voluntary severance program accruals of $ 7.1 million ; and 2022 an increase of $ 4.4 million in benefit costs. .

Question: what is the net change in net revenue entergy mississippi , inc . during 2003?
Answer: 46.4
Calculation: subtract(426.6, 380.2)
grants of restricted awards are subject to forfeiture if a grantee , among other conditions , leaves our employment prior to expiration of the restricted period .
new grants of restricted awards generally vest one year after the date of grant in 25% ( 25 % ) increments over a four year period , with the exception of tsrs which vest after a three year period .
the following table summarizes the changes in non-vested restricted stock awards for the years ended may 31 , 2013 and 2012 ( share awards in thousands ) : shares weighted average grant-date fair value .

shares
weighted averagegrant-datefair value
non-vested at may 31 2011
869
$ 40
granted
472
48
vested
-321 ( 321 )
40
forfeited
-79 ( 79 )
43
non-vested at may 31 2012
941
44
granted
561
44
vested
-315 ( 315 )
43
forfeited
-91 ( 91 )
44
non-vested at may 31 2013
1096
$ 44

the total fair value of share awards vested during the years ended may 31 , 2013 , 2012 and 2011 was $ 13.6 million , $ 12.9 million and $ 10.8 million , respectively .
we recognized compensation expense for restricted stock of $ 16.2 million , $ 13.6 million , and $ 12.5 million in the years ended may 31 , 2013 , 2012 and 2011 , respectively .
as of may 31 , 2013 , there was $ 33.5 million of total unrecognized compensation cost related to unvested restricted stock awards that is expected to be recognized over a weighted average period of 2.5 years .
employee stock purchase plan we have an employee stock purchase plan under which the sale of 2.4 million shares of our common stock has been authorized .
employees may designate up to the lesser of $ 25000 or 20% ( 20 % ) of their annual compensation for the purchase of stock .
the price for shares purchased under the plan is 85% ( 85 % ) of the market value on the last day of the quarterly purchase period .
as of may 31 , 2013 , 1.0 million shares had been issued under this plan , with 1.4 million shares reserved for future issuance .
we recognized compensation expense for the plan of $ 0.5 million in the years ended may 31 , 2013 , 2012 and 2011 .
the weighted average grant-date fair value of each designated share purchased under this plan during the years ended may 31 , 2013 , 2012 and 2011 was $ 6 , $ 7 and $ 6 , respectively , which represents the fair value of the 15% ( 15 % ) discount .
stock options stock options are granted at 100% ( 100 % ) of fair market value on the date of grant and have 10-year terms .
stock options granted vest one year after the date of grant in 25% ( 25 % ) increments over a four year period .
the plans provide for accelerated vesting under certain conditions .
there were no options granted under the plans during the years ended may 31 , 2013 and may 31 , 2012. .

Question: what was the total number of grants were forfeited?
Answer: 170 grants
Explanation: to figure out the total number of forfeited grants one must added up all the forfeited from the table .
Calculation: add(79, 91)
shareowner return performance graph the following performance graph and related information shall not be deemed 201csoliciting material 201d or to be 201cfiled 201d with the sec , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or securities exchange act of 1934 , each as amended , except to the extent that the company specifically incorporates such information by reference into such filing .
the following graph shows a five year comparison of cumulative total shareowners 2019 returns for our class b common stock , the standard & poor 2019s 500 index , and the dow jones transportation average .
the comparison of the total cumulative return on investment , which is the change in the quarterly stock price plus reinvested dividends for each of the quarterly periods , assumes that $ 100 was invested on december 31 , 2007 in the standard & poor 2019s 500 index , the dow jones transportation average , and our class b common stock. .

12/31/2007
12/31/2008
12/31/2009
12/31/2010
12/31/2011
12/31/2012
united parcel service inc .
$ 100.00
$ 80.20
$ 86.42
$ 112.60
$ 116.97
$ 121.46
standard & poor 2019s 500 index
$ 100.00
$ 63.00
$ 79.67
$ 91.68
$ 93.61
$ 108.59
dow jones transportation average
$ 100.00
$ 78.58
$ 93.19
$ 118.14
$ 118.15
$ 127.07

.

Question: what was the difference in percentage total cumulative return on investment for united parcel service inc . versus the dow jones transportation average for the five years ended 12/31/2012?
Answer: -5.61%
Calculation: subtract(121.46, const_100), divide(#0, const_100), subtract(127.07, const_100), divide(#2, const_100), subtract(#1, #3)
net impairment we recognized $ 16.9 million and $ 14.9 million of net impairment during the years ended december 31 , 2012 and 2011 , respectively , on certain securities in our non-agency cmo portfolio due to continued deterioration in the expected credit performance of the underlying loans in those specific securities .
the gross other-than-temporary impairment ( 201cotti 201d ) and the noncredit portion of otti , which was or had been previously recorded through other comprehensive income ( loss ) , are shown in the table below ( dollars in millions ) : year ended december 31 , 2012 2011 .

year ended december 31 2012
2011
other-than-temporary impairment ( 201cotti 201d )
$ -19.8 ( 19.8 )
$ -9.2 ( 9.2 )
less : noncredit portion of otti recognized into ( out of ) other comprehensive income ( loss ) ( before tax )
2.9
-5.7 ( 5.7 )
net impairment
$ -16.9 ( 16.9 )
$ -14.9 ( 14.9 )

provision for loan losses provision for loan losses decreased 20% ( 20 % ) to $ 354.6 million for the year ended december 31 , 2012 compared to 2011 .
the decrease in provision for loan losses was driven primarily by improving credit trends , as evidenced by the lower levels of delinquent loans in the one- to four-family and home equity loan portfolios , and loan portfolio run-off .
the decrease was partially offset by $ 50 million in charge-offs associated with newly identified bankruptcy filings during the third quarter of 2012 , with approximately 80% ( 80 % ) related to prior years .
we utilize third party loan servicers to obtain bankruptcy data on our borrowers and during the third quarter of 2012 , we identified an increase in bankruptcies reported by one specific servicer .
in researching this increase , we discovered that the servicer had not been reporting historical bankruptcy data on a timely basis .
as a result , we implemented an enhanced procedure around all servicer reporting to corroborate bankruptcy reporting with independent third party data .
through this additional process , approximately $ 90 million of loans were identified in which servicers failed to report the bankruptcy filing to us , approximately 90% ( 90 % ) of which were current at the end of the third quarter of 2012 .
as a result , these loans were written down to the estimated current value of the underlying property less estimated selling costs , or approximately $ 40 million , during the third quarter of 2012 .
these charge-offs resulted in an increase to provision for loan losses of $ 50 million for the year ended december 31 , 2012 .
the provision for loan losses has declined four consecutive years , down 78% ( 78 % ) from its peak of $ 1.6 billion for the year ended december 31 , 2008 .
we expect provision for loan losses to continue to decline over the long term , although it is subject to variability in any given quarter. .

Question: what was the change in the net impairment from 2011 to 2012
Answer: 13.4%
Explanation: the net impairment from 2011 to 2012 increased by 13.4%
Calculation: subtract(-16.9, -14.9), divide(const_2, 14.9)
entergy mississippi , inc .
management 2019s financial discussion and analysis results of operations net income 2016 compared to 2015 net income increased $ 16.5 million primarily due to lower other operation and maintenance expenses , higher net revenues , and a lower effective income tax rate , partially offset by higher depreciation and amortization expenses .
2015 compared to 2014 net income increased $ 17.9 million primarily due to the write-off in 2014 of the regulatory assets associated with new nuclear generation development costs as a result of a joint stipulation entered into with the mississippi public utilities staff , subsequently approved by the mpsc , partially offset by higher depreciation and amortization expenses , higher taxes other than income taxes , higher other operation and maintenance expenses , and lower net revenue .
see note 2 to the financial statements for discussion of the new nuclear generation development costs and the joint stipulation .
net revenue 2016 compared to 2015 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges ( credits ) .
following is an analysis of the change in net revenue comparing 2016 to 2015 .
amount ( in millions ) .

amount ( in millions )
2015 net revenue
$ 696.3
retail electric price
12.9
volume/weather
4.7
net wholesale revenue
-2.4 ( 2.4 )
reserve equalization
-2.8 ( 2.8 )
other
-3.3 ( 3.3 )
2016 net revenue
$ 705.4

the retail electric price variance is primarily due to a $ 19.4 million net annual increase in revenues , as approved by the mpsc , effective with the first billing cycle of july 2016 , and an increase in revenues collected through the storm damage rider .
see note 2 to the financial statements for more discussion on the formula rate plan and the storm damage rider .
the volume/weather variance is primarily due to an increase of 153 gwh , or 1% ( 1 % ) , in billed electricity usage , including an increase in industrial usage , partially offset by the effect of less favorable weather on residential and commercial sales .
the increase in industrial usage is primarily due to expansion projects in the pulp and paper industry , increased demand for existing customers , primarily in the metals industry , and new customers in the wood products industry. .

Question: what is the net change in net revenue during 20016 for entergy mississippi , inc.?
Answer: 9.1
Calculation: subtract(705.4, 696.3)
supplemental financial information common stock performance the following graph compares the performance of an investment in the firm 2019s common stock from december 26 , 2008 ( the last trading day before the firm 2019s 2009 fiscal year ) through december 31 , 2013 , with the s&p 500 index and the s&p 500 financials index .
the graph assumes $ 100 was invested on december 26 , 2008 in each of the firm 2019s common stock , the s&p 500 index and the s&p 500 financials index , and the dividends were reinvested on the date of payment without payment of any commissions .
the performance shown in the graph represents past performance and should not be considered an indication of future performance .
the goldman sachs group , inc .
s&p 500 index s&p 500 financials index dec-09 dec-10 dec-11 dec-12 dec-13dec-08 the table below shows the cumulative total returns in dollars of the firm 2019s common stock , the s&p 500 index and the s&p 500 financials index for goldman sachs 2019 last five fiscal year ends , assuming $ 100 was invested on december 26 , 2008 in each of the firm 2019s common stock , the s&p 500 index and the s&p 500 financials index , and the dividends were reinvested on the date of payment without payment of any commissions .
the performance shown in the table represents past performance and should not be considered an indication of future performance. .

12/26/08
12/31/09
12/31/10
12/31/11
12/31/12
12/31/13
the goldman sachs group inc .
$ 100.00
$ 224.98
$ 226.19
$ 123.05
$ 176.42
$ 248.36
s&p 500 index
100.00
130.93
150.65
153.83
178.42
236.20
s&p 500 financials index
100.00
124.38
139.47
115.67
148.92
201.92

218 goldman sachs 2013 annual report .

Question: what is the five year total return on the s&p 500 index?
Answer: 136.20
Calculation: subtract(236.20, const_100)
the fair value of our total investments increased $ 4.8 billion during 2010 , primarily due to unrealized appreciation , the inves- ting of operating cash flows , and the portfolios acquired in the 2010 corporate acquisitions .
the following tables show the market value of our fixed maturities and short-term investments at december 31 , 2010 and 2009 .
the first table lists investments according to type and the second according to s&p credit rating. .

( in millions of u.s . dollars except for percentages )
2010 market value
2010 percentage of total
2010 market value
percentageof total
treasury
$ 2075
4% ( 4 % )
$ 2068
5% ( 5 % )
agency
2015
4% ( 4 % )
2698
6% ( 6 % )
corporate and asset-backed securities
15900
33% ( 33 % )
13537
30% ( 30 % )
mortgage-backed securities
12362
25% ( 25 % )
11311
25% ( 25 % )
municipal
2449
5% ( 5 % )
2300
5% ( 5 % )
non-u.s .
12199
25% ( 25 % )
11172
25% ( 25 % )
short-term investments
1983
4% ( 4 % )
1667
4% ( 4 % )
total
$ 48983
100% ( 100 % )
$ 44753
100% ( 100 % )
aaa
$ 23718
48% ( 48 % )
$ 22884
51% ( 51 % )
aa
4714
10% ( 10 % )
4021
9% ( 9 % )
a
8482
17% ( 17 % )
7461
17% ( 17 % )
bbb
5487
11% ( 11 % )
4910
11% ( 11 % )
bb
3357
7% ( 7 % )
2866
6% ( 6 % )
b
2393
5% ( 5 % )
2029
5% ( 5 % )
other
832
2% ( 2 % )
582
1% ( 1 % )
total
$ 48983
100% ( 100 % )
$ 44753
100% ( 100 % )

.

Question: what is the percentage change in the balance of short-term investments in 2010?
Answer: 19.0%
Calculation: subtract(1983, 1667), divide(#0, 1667)
humana inc .
notes to consolidated financial statements 2014 ( continued ) amortization expense for other intangible assets was approximately $ 75 million in 2017 , $ 77 million in 2016 , and $ 93 million in 2015 .
the following table presents our estimate of amortization expense for each of the five next succeeding fiscal years: .

( in millions )
for the years ending december 31,
2018
$ 64
2019
54
2020
52
2021
19
2022
16

.

Question: what was the average amortization expense between 2015 and 2017
Answer: 81.6
Calculation: add(75, 77), add(#0, 93), divide(#1, const_3)
entergy mississippi , inc .
management 2019s financial discussion and analysis results of operations net income 2017 compared to 2016 net income increased $ 0.8 million primarily due to higher other income , lower other operation and maintenance expenses , and lower interest expense , substantially offset by higher depreciation and amortization expenses and a higher effective income tax rate .
2016 compared to 2015 net income increased $ 16.5 million primarily due to lower other operation and maintenance expenses , higher net revenues , and a lower effective income tax rate , partially offset by higher depreciation and amortization expenses .
net revenue 2017 compared to 2016 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory credits .
following is an analysis of the change in net revenue comparing 2017 to 2016 .
amount ( in millions ) .

amount ( in millions )
2016 net revenue
$ 705.4
volume/weather
-18.2 ( 18.2 )
retail electric price
13.5
other
2.4
2017 net revenue
$ 703.1

the volume/weather variance is primarily due to the effect of less favorable weather on residential and commercial sales .
the retail electric price variance is primarily due to a $ 19.4 million net annual increase in rates , effective with the first billing cycle of july 2016 , and an increase in the energy efficiency rider , effective with the first billing cycle of february 2017 , each as approved by the mpsc .
the increase was partially offset by decreased storm damage rider revenues due to resetting the storm damage provision to zero beginning with the november 2016 billing cycle .
entergy mississippi resumed billing the storm damage rider effective with the september 2017 billing cycle .
see note 2 to the financial statements for more discussion of the formula rate plan and the storm damage rider. .

Question: without the loss of in volume/weather , what percent increase would net revenue have experienced between 2016 and 2017?
Answer: 2.25%
Calculation: add(703.1, 18.2)
humana inc .
notes to consolidated financial statements 2014 ( continued ) amortization expense for other intangible assets was approximately $ 75 million in 2017 , $ 77 million in 2016 , and $ 93 million in 2015 .
the following table presents our estimate of amortization expense for each of the five next succeeding fiscal years: .

( in millions )
for the years ending december 31,
2018
$ 64
2019
54
2020
52
2021
19
2022
16

.

Question: in 2017 what was the percent of the total amortization expense that was due in 2019
Answer: 26.3%
Calculation: add(64, 54), add(52, #0), add(#1, 19), add(#2, 16), divide(54, #3)
the company financed the acquisition with the proceeds from a $ 1.0 billion three-year term loan credit facility , $ 1.5 billion in unsecured notes , and the issuance of 61 million shares of aon common stock .
in addition , as part of the consideration , certain outstanding hewitt stock options were converted into options to purchase 4.5 million shares of aon common stock .
these items are detailed further in note 9 2018 2018debt 2019 2019 and note 12 2018 2018stockholders 2019 equity 2019 2019 .
the transaction has been accounted for using the acquisition method of accounting which requires , among other things , that most assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date .
the following table summarizes the preliminary amounts recognized for assets acquired and liabilities assumed as of the acquisition date .
certain estimated values are not yet finalized ( see below ) and are subject to change , which could be significant .
the company will finalize the amounts recognized as information necessary to complete the analyses is obtained .
the company expects to finalize these amounts as soon as possible but no later than one year from the acquisition the following table summarizes the preliminary values of assets acquired and liabilities assumed as of the acquisition date ( in millions ) : amounts recorded as of the acquisition .

amountsrecorded as ofthe acquisitiondate
working capital ( 1 )
$ 391
property equipment and capitalized software
319
identifiable intangible assets:
customer relationships
1800
trademarks
890
technology
215
other noncurrent assets ( 2 )
344
long-term debt
346
other noncurrent liabilities ( 3 )
361
net deferred tax liability ( 4 )
1035
net assets acquired
2217
goodwill
2715
total consideration transferred
$ 4932

( 1 ) includes cash and cash equivalents , short-term investments , client receivables , other current assets , accounts payable and other current liabilities .
( 2 ) includes primarily deferred contract costs and long-term investments .
( 3 ) includes primarily unfavorable lease obligations and deferred contract revenues .
( 4 ) included in other current assets ( $ 31 million ) , deferred tax assets ( $ 62 million ) , other current liabilities ( $ 32 million ) and deferred tax liabilities ( $ 1.1 billion ) in the company 2019s consolidated statements of financial position .
the acquired customer relationships are being amortized over a weighted average life of 12 years .
the technology asset is being amortized over 7 years and trademarks have been determined to have indefinite useful lives .
goodwill is calculated as the excess of the consideration transferred over the net assets acquired and represents the synergies and other benefits that are expected to arise from combining the operations of hewitt with the operations of aon , and the future economic benefits arising from other .

Question: what is portion of the total consideration transferred is dedicated to trademarks?
Answer: 18.0%
Calculation: divide(890, 4932)