Ayushnangia/finbench-data huggingface dataset:
news corporation notes to the consolidated financial statements contract liabilities and assets the company 2019s deferred revenue balance primarily relates to amounts received from customers for subscriptions paid in advance of the services being provided .
the following table presents changes in the deferred revenue balance for the fiscal year ended june 30 , 2019 : for the fiscal year ended june 30 , 2019 ( in millions ) .

for the fiscal year ended june 30 2019 ( in millions )
balance as of july 1 2018
$ 510
deferral of revenue
3008
recognition of deferred revenue ( a )
-3084 ( 3084 )
other
-6 ( 6 )
balance as of june 30 2019
$ 428

( a ) for the fiscal year ended june 30 , 2019 , the company recognized approximately $ 493 million of revenue which was included in the opening deferred revenue balance .
contract assets were immaterial for disclosure as of june 30 , 2019 .
practical expedients the company typically expenses sales commissions incurred to obtain a customer contract as those amounts are incurred as the amortization period is 12 months or less .
these costs are recorded within selling , general and administrative in the statements of operations .
the company also applies the practical expedient for significant financing components when the transfer of the good or service is paid within 12 months or less , or the receipt of consideration is received within 12 months or less of the transfer of the good or service .
other revenue disclosures during the fiscal year ended june 30 , 2019 , the company recognized approximately $ 316 million in revenues related to performance obligations that were satisfied or partially satisfied in a prior reporting period .
the remaining transaction price related to unsatisfied performance obligations as of june 30 , 2019 was approximately $ 354 million , of which approximately $ 182 million is expected to be recognized during fiscal 2020 , approximately $ 129 million is expected to be recognized in fiscal 2021 , $ 35 million is expected to be recognized in fiscal 2022 , $ 5 million is expected to be recognized in fiscal 2023 , with the remainder to be recognized thereafter .
these amounts do not include ( i ) contracts with an expected duration of one year or less , ( ii ) contracts for which variable consideration is determined based on the customer 2019s subsequent sale or usage and ( iii ) variable consideration allocated to performance obligations accounted for under the series guidance that meets the allocation objective under asc 606 .
note 4 .
acquisitions , disposals and other transactions fiscal 2019 opcity in october 2018 , the company acquired opcity , a market-leading real estate technology platform that matches qualified home buyers and sellers with real estate professionals in real time .
the total transaction value was approximately $ 210 million , consisting of approximately $ 182 million in cash , net of $ 7 million of cash .

Question: what was the difference in millions of deferral of revenue and recognition of deferred revenue for the fiscal year ended june 30 , 2019?
Answer: -76
Calculation: subtract(3008, 3084)
stock performance graph the line graph that follows compares the cumulative total stockholder return on our common stock with the cumulative total return of the dow jones u.s .
technology index* and the standard & poor 2019s s&p 500* index for the five years ended december 28 , 2013 .
the graph and table assume that $ 100 was invested on december 26 , 2008 ( the last day of trading for the fiscal year ended december 27 , 2008 ) in each of our common stock , the dow jones u.s .
technology index , and the s&p 500 index , and that all dividends were reinvested .
cumulative total stockholder returns for our common stock , the dow jones u.s .
technology index , and the s&p 500 index are based on our fiscal year .
comparison of five-year cumulative return for intel , the dow jones u.s .
technology index* , and the s&p 500* index .

2008
2009
2010
2011
2012
2013
intel corporation
$ 100
$ 148
$ 157
$ 191
$ 163
$ 214
dow jones u.s . technology index
$ 100
$ 170
$ 191
$ 191
$ 209
$ 270
s&p 500 index
$ 100
$ 132
$ 151
$ 154
$ 175
$ 236

table of contents .

Question: what was the percent of the increase in the dow jones u.s . technology index from 2011 to 2012
Answer: 9.42%
Explanation: the dow jones u.s . technology index increased by 9.42% from 2011 to 2012
Calculation: divide(209, 191), divide(#0, 191)
the remaining change in other expense was driven primarily by changes on foreign currency exchange instruments as further discussed in note 7 in 201citem 8 .
financial statements and supplementary data 201d of this report .
income taxes .

2018
2017
current expense ( benefit )
$ -70 ( 70 )
$ 112
deferred expense ( benefit )
226
-97 ( 97 )
total expense
$ 156
$ 15
effective income tax rate
17% ( 17 % )
2% ( 2 % )

for discussion on income taxes , see note 8 in 201citem 8 .
financial statements and supplementary data 201d of this report .
discontinued operations discontinued operations net earnings increased primarily due to the gain on the sale of our aggregate ownership interests in enlink and the general partner of $ 2.6 billion ( $ 2.2 billion after-tax ) .
for discussion on discontinued operations , see note 19 in 201citem 8 .
financial statements and supplementary data 201d of this report 201d of this report .
results of operations 2013 2017 vs .
2016 the graph below shows the change in net earnings from 2016 to 2017 .
the material changes are further discussed by category on the following pages .
to facilitate the review , these numbers are being presented before consideration of earnings attributable to noncontrolling interests .
$ 1308 ( $ 165 ) ( $ 4 ) $ 1 $ 63 $ 400 ( $ 397 ) $ 126 $ 1204 ( $ 1458 ) $ 1078 2016 upstream operations marketing operations exploration expenses dd&a g&a financing costs , net other ( 1 ) income discontinued operations net earnings ( 1 ) other in the table above includes asset impairments , asset dispositions , restructuring and transaction costs and other expenses .
the graph below presents the drivers of the upstream operations change presented above , with additional details and discussion of the drivers following the graph .
( $ 427 ) ( $ 427 ) $ 1395$ 1 395 $ 2176$ 2 176 $ 3484 2016 production volumes field prices hedging 2017 upstream operations expenses .

Question: what was the tax rate on the net earnings due to the gain on the sale of our aggregate ownership interests in enlink discontinued operations
Answer: 18.2%
Calculation: subtract(2.6, 2.2), divide(#0, 2.2)
notes to consolidated financial statements uncertain tax provisions as described in note 1 , the company adopted fin 48 on january 1 , 2007 .
the effect of adopting fin 48 was not material to the company 2019s financial statements .
the following is a reconciliation of the company 2019s beginning and ending amount of unrecognized tax benefits ( in millions ) . .

balance at january 1 2007
$ 53
additions based on tax positions related to the current year
4
additions for tax positions of prior years
24
reductions for tax positions of prior years
-6 ( 6 )
settlements
-5 ( 5 )
balance at december 31 2007
$ 70

of the amount included in the previous table , $ 57 million of unrecognized tax benefits would impact the effective tax rate if recognized .
aon does not expect the unrecognized tax positions to change significantly over the next twelve months .
the company recognizes interest and penalties related to unrecognized income tax benefits in its provision for income taxes .
aon accrued potential penalties and interest of less than $ 1 million related to unrecognized tax positions during 2007 .
in total , as of december 31 , 2007 , aon has recorded a liability for penalties and interest of $ 1 million and $ 7 million , respectively .
aon and its subsidiaries file income tax returns in the u.s .
federal jurisdiction as well as various state and international jurisdictions .
aon has substantially concluded all u.s .
federal income tax matters for years through 2004 .
the internal revenue service commenced an examination of aon 2019s federal u.s .
income tax returns for 2005 and 2006 in the fourth quarter of 2007 .
material u.s .
state and local income tax jurisdiction examinations have been concluded for years through 2002 .
aon has concluded income tax examinations in its primary international jurisdictions through 2000 .
aon corporation .

Question: what is the net change amount of unrecognized tax benefits during 2007 , ( in millions ) ?
Answer: 17
Calculation: subtract(70, 53)
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 increase in operation and maintenance expenses as a percentage of net revenue in 2003?
Answer: 2.41%
Calculation: add(6.6, 3.7), divide(#0, 426.6)
2022 base rate increases at entergy texas beginning may 2011 as a result of the settlement of the december 2009 rate case and effective july 2012 as a result of the puct 2019s order in the december 2011 rate case .
see note 2 to the financial statements for further discussion of the rate cases .
these increases were partially offset by formula rate plan decreases at entergy new orleans effective october 2011 and at entergy gulf states louisiana effective september 2012 .
see note 2 to the financial statements for further discussion of the formula rate plan decreases .
the grand gulf recovery variance is primarily due to increased recovery of higher costs resulting from the grand gulf uprate .
the net wholesale revenue variance is primarily due to decreased sales volume to municipal and co-op customers and lower prices .
the purchased power capacity variance is primarily due to price increases for ongoing purchased power capacity and additional capacity purchases .
the volume/weather variance is primarily due to decreased electricity usage , including the effect of milder weather as compared to the prior period on residential and commercial sales .
hurricane isaac , which hit the utility 2019s service area in august 2012 , also contributed to the decrease in electricity usage .
billed electricity usage decreased a total of 1684 gwh , or 2% ( 2 % ) , across all customer classes .
the louisiana act 55 financing savings obligation variance results from a regulatory charge recorded in 2012 because entergy gulf states louisiana and entergy louisiana agreed to share the savings from an irs settlement related to the uncertain tax position regarding the hurricane katrina and hurricane rita louisiana act 55 financing with customers .
see note 3 to the financial statements for additional discussion of the tax settlement .
entergy wholesale commodities following is an analysis of the change in net revenue comparing 2012 to 2011 .
amount ( in millions ) .

amount ( in millions )
2011 net revenue
$ 2045
nuclear realized price changes
-194 ( 194 )
nuclear volume
-33 ( 33 )
other
36
2012 net revenue
$ 1854

as shown in the table above , net revenue for entergy wholesale commodities decreased by $ 191 million , or 9% ( 9 % ) , in 2012 compared to 2011 primarily due to lower pricing in its contracts to sell power and lower volume in its nuclear fleet resulting from more unplanned and refueling outage days in 2012 as compared to 2011 which was partially offset by the exercise of resupply options provided for in purchase power agreements whereby entergy wholesale commodities may elect to supply power from another source when the plant is not running .
amounts related to the exercise of resupply options are included in the gwh billed in the table below .
partially offsetting the lower net revenue from the nuclear fleet was higher net revenue from the rhode island state energy center , which was acquired in december 2011 .
entergy corporation and subsidiaries management's financial discussion and analysis .

Question: what is the growth rate in net revenue for entergy wholesale commodities in 2012?
Answer: -9.3%
Calculation: subtract(1854, 2045), divide(#0, 2045)
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 is the roi of an investment in s&p500 from 2008 to 2009?
Answer: 26.5%
Calculation: subtract(79.67, 63.00), divide(#0, 63.00)
.

currency
2012
2011
2010
real
$ 40.4
$ 42.4
$ 32.5
euro
27.1
26.4
18.6
pound sterling
18.5
17.6
9.0
indian rupee
4.3
3.6
2.6
total impact
$ 90.3
$ 90.0
$ 62.7

the impact on earnings of the foregoing assumed 10% ( 10 % ) change in each of the periods presented would not have been significant .
revenue included $ 100.8 million and operating income included $ 9.0 million of unfavorable foreign currency impact during 2012 resulting from a stronger u.s .
dollar during 2012 compared to 2011 .
our foreign exchange risk management policy permits the use of derivative instruments , such as forward contracts and options , to reduce volatility in our results of operations and/or cash flows resulting from foreign exchange rate fluctuations .
our international operations' revenues and expenses are generally denominated in local currency , which limits the economic exposure to foreign exchange risk in those jurisdictions .
we do not enter into foreign currency derivative instruments for trading purposes .
we have entered into foreign currency forward exchange contracts to hedge foreign currency exposure to intercompany loans .
as of december 31 , 2012 , the notional amount of these derivatives was approximately $ 115.6 million and the fair value was nominal .
these derivatives are intended to hedge the foreign exchange risks related to intercompany loans , but have not been designated as hedges for accounting purposes. .

Question: what is the percentage change in the impact of euro from 2011 to 2012?
Answer: 2.7%
Calculation: subtract(27.1, 26.4), divide(#0, 26.4)
stock performance graph the graph depicted below shows a comparison of our cumulative total stockholder returns for our common stock , the nasdaq stock market index , and the nasdaq pharmaceutical index , from the date of our initial public offering on july 27 , 2000 through december 26 , 2003 .
the graph assumes that $ 100 was invested on july 27 , 2000 , in our common stock and in each index , and that all dividends were reinvested .
no cash dividends have been declared on our common stock .
stockholder returns over the indicated period should not be considered indicative of future stockholder returns .
comparison of total return among illumina , inc. , the nasdaq composite index and the nasdaq pharmaceutical index december 26 , 2003december 27 , 2002december 28 , 2001december 29 , 2000july 27 , 2000 illumina , inc .
nasdaq composite index nasdaq pharmaceutical index july 27 , december 29 , december 28 , december 27 , december 26 , 2000 2000 2001 2002 2003 .

july 27 2000
december 29 2000
december 28 2001
december 27 2002
december 26 2003
illumina inc .
100.00
100.39
71.44
19.50
43.81
nasdaq composite index
100.00
63.84
51.60
35.34
51.73
nasdaq pharmaceutical index
100.00
93.20
82.08
51.96
74.57

.

Question: at december 292000 what was the ratio of the nasdaq composite index to the nasdaq pharmaceutical index
Answer: 0.685
Explanation: the ratio of the nasdaq composite index to the nasdaq pharmaceutical index in december 2000 was 0.685 to 1
Calculation: divide(63.84, 93.20)
other items on our consolidated financial statements have been appropriately adjusted from the amounts provided in the earnings release , including a reduction of our full year 2016 gross profit and income from operations by $ 2.9 million , and a reduction of net income by $ 1.7 million. .

( in thousands )
at december 31 , 2016
at december 31 , 2015
at december 31 , 2014
at december 31 , 2013
at december 31 , 2012
cash and cash equivalents
$ 250470
$ 129852
$ 593175
$ 347489
$ 341841
working capital ( 1 )
1279337
1019953
1127772
702181
651370
inventories
917491
783031
536714
469006
319286
total assets
3644331
2865970
2092428
1576369
1155052
total debt including current maturities
817388
666070
281546
151551
59858
total stockholders 2019 equity
$ 2030900
$ 1668222
$ 1350300
$ 1053354
$ 816922

( 1 ) working capital is defined as current assets minus current liabilities. .

Question: what was the percentage change in working capital from 2015 to 2016?
Answer: 25%
Calculation: subtract(1279337, 1019953), divide(#0, 1019953)
at december 31 , 2013 , the aggregate amount of investment grade funded loans was $ 6.5 billion and the aggregate amount of non-investment grade funded loans was $ 7.9 billion .
in connection with these corporate lending activities ( which include corporate funded and unfunded lending commitments ) , the company had hedges ( which include 201csingle name , 201d 201csector 201d and 201cindex 201d hedges ) with a notional amount of $ 9.0 billion related to the total corporate lending exposure of $ 93.0 billion at december 31 , 2013 .
201cevent-driven 201d loans and lending commitments at december 31 , 2013 .
included in the total corporate lending exposure amounts in the table above at december 31 , 2013 were 201cevent- driven 201d exposures of $ 9.5 billion composed of funded loans of $ 2.0 billion and lending commitments of $ 7.5 billion .
included in the 201cevent-driven 201d exposure at december 31 , 2013 were $ 7.3 billion of loans and lending commitments to non-investment grade borrowers .
the maturity profile of the 201cevent-driven 201d loans and lending commitments at december 31 , 2013 was as follows : 33% ( 33 % ) will mature in less than 1 year , 17% ( 17 % ) will mature within 1 to 3 years , 32% ( 32 % ) will mature within 3 to 5 years and 18% ( 18 % ) will mature in over 5 years .
industry exposure 2014corporate lending .
the company also monitors its credit exposure to individual industries for credit exposure arising from corporate loans and lending commitments as discussed above .
the following table shows the company 2019s credit exposure from its primary corporate loans and lending commitments by industry at december 31 , 2013 : industry corporate lending exposure ( dollars in millions ) .

industry
corporate lending exposure ( dollars in millions )
energy
$ 12240
utilities
10410
healthcare
10095
consumer discretionary
9981
industrials
9514
funds exchanges and other financial services ( 1 )
7190
consumer staples
6788
information technology
6526
telecommunications services
5658
materials
4867
real estate
4171
other
5593
total
$ 93033

( 1 ) includes mutual funds , pension funds , private equity and real estate funds , exchanges and clearinghouses and diversified financial services .
institutional securities other lending activities .
in addition to the primary corporate lending activity described above , the institutional securities business segment engages in other lending activity .
these loans primarily include corporate loans purchased in the secondary market , commercial and residential mortgage loans , asset-backed loans and financing extended to institutional clients .
at december 31 , 2013 , approximately 99.6% ( 99.6 % ) of institutional securities other lending activities held for investment were current ; less than 0.4% ( 0.4 % ) were on non- accrual status because the loans were past due for a period of 90 days or more or payment of principal or interest was in doubt. .

Question: how much of the december 31 , 2013 201cevent- driven 201d loans and commitments will mature in 2014 , in billions?
Answer: 3.1
Calculation: multiply(9.5, 33%)