Task: Table-QA (source dataset: FinQA)

Task: 
You are given a table containing structured data and a natural language question referring to the table. Your goal is to analyze the table and provide an accurate and concise answer based on the given data.

Instructions:
1. Understand the Table: Examine the structure, headers, and data in the table. Identify relevant columns and rows related to the question.
2. Interpret the Question: Determine whether the question requires direct retrieval, aggregation, comparison, sorting, filtering, or inference.
3. Extract the Answer: Use logical reasoning and numerical operations (if necessary) to derive the correct response from the table.
4. Format the Answer: No explanation, return the answer in a structured JSON format: {"answer": <answer>}. If the question cannot be answered due to missing or ambiguous data, return a JSON response with {"answer": null}.

Table:
| in millions except per share amounts   | year ended december 2017   | year ended december 2016   | year ended december 2015   |
|:---------------------------------------|:---------------------------|:---------------------------|:---------------------------|
| common share repurchases               | 29.0                       | 36.6                       | 22.1                       |
| average cost per share                 | $ 231.87                   | $ 165.88                   | $ 189.41                   |
| total cost of common share repurchases | $ 6721                     | $ 6069                     | $ 4195                     |

Question:
what was the percentage change in dividends declared per common share between 2015 and 2016?


pre_text: the goldman sachs group , inc .
and subsidiaries notes to consolidated financial statements the firm is unable to develop an estimate of the maximum payout under these guarantees and indemnifications .
however , management believes that it is unlikely the firm will have to make any material payments under these arrangements , and no material liabilities related to these guarantees and indemnifications have been recognized in the consolidated statements of financial condition as of both december 2017 and december 2016 .
other representations , warranties and indemnifications .
the firm provides representations and warranties to counterparties in connection with a variety of commercial transactions and occasionally indemnifies them against potential losses caused by the breach of those representations and warranties .
the firm may also provide indemnifications protecting against changes in or adverse application of certain u.s .
tax laws in connection with ordinary-course transactions such as securities issuances , borrowings or derivatives .
in addition , the firm may provide indemnifications to some counterparties to protect them in the event additional taxes are owed or payments are withheld , due either to a change in or an adverse application of certain non-u.s .
tax laws .
these indemnifications generally are standard contractual terms and are entered into in the ordinary course of business .
generally , there are no stated or notional amounts included in these indemnifications , and the contingencies triggering the obligation to indemnify are not expected to occur .
the firm is unable to develop an estimate of the maximum payout under these guarantees and indemnifications .
however , management believes that it is unlikely the firm will have to make any material payments under these arrangements , and no material liabilities related to these arrangements have been recognized in the consolidated statements of financial condition as of both december 2017 and december 2016 .
guarantees of subsidiaries .
group inc .
fully and unconditionally guarantees the securities issued by gs finance corp. , a wholly-owned finance subsidiary of the firm .
group inc .
has guaranteed the payment obligations of goldman sachs & co .
llc ( gs&co. ) and gs bank usa , subject to certain exceptions .
in addition , group inc .
guarantees many of the obligations of its other consolidated subsidiaries on a transaction-by-transaction basis , as negotiated with counterparties .
group inc .
is unable to develop an estimate of the maximum payout under its subsidiary guarantees ; however , because these guaranteed obligations are also obligations of consolidated subsidiaries , group inc . 2019s liabilities as guarantor are not separately disclosed .
note 19 .
shareholders 2019 equity common equity as of both december 2017 and december 2016 , the firm had 4.00 billion authorized shares of common stock and 200 million authorized shares of nonvoting common stock , each with a par value of $ 0.01 per share .
dividends declared per common share were $ 2.90 in 2017 , $ 2.60 in 2016 and $ 2.55 in 2015 .
on january 16 , 2018 , the board of directors of group inc .
( board ) declared a dividend of $ 0.75 per common share to be paid on march 29 , 2018 to common shareholders of record on march 1 , 2018 .
the firm 2019s share repurchase program is intended to help maintain the appropriate level of common equity .
the share repurchase program is effected primarily through regular open-market purchases ( which may include repurchase plans designed to comply with rule 10b5-1 ) , the amounts and timing of which are determined primarily by the firm 2019s current and projected capital position , but which may also be influenced by general market conditions and the prevailing price and trading volumes of the firm 2019s common stock .
prior to repurchasing common stock , the firm must receive confirmation that the frb does not object to such capital action .
the table below presents the amount of common stock repurchased by the firm under the share repurchase program. .
post_text: pursuant to the terms of certain share-based compensation plans , employees may remit shares to the firm or the firm may cancel rsus or stock options to satisfy minimum statutory employee tax withholding requirements and the exercise price of stock options .
under these plans , during 2017 , 2016 and 2015 , 12165 shares , 49374 shares and 35217 shares were remitted with a total value of $ 3 million , $ 7 million and $ 6 million , and the firm cancelled 8.1 million , 6.1 million and 5.7 million of rsus with a total value of $ 1.94 billion , $ 921 million and $ 1.03 billion , respectively .
under these plans , the firm also cancelled 4.6 million , 5.5 million and 2.0 million of stock options with a total value of $ 1.09 billion , $ 1.11 billion and $ 406 million during 2017 , 2016 and 2015 , respectively .
166 goldman sachs 2017 form 10-k .
label: 0.019610000000000002
qa: answer: 2%
ann_text_rows: 25
steps: op: minus1-1
arg1: 2.60
arg2: 2.55
res: .05
op: divide1-2
arg1: #0
arg2: 2.55
res: 2%
program: subtract(2.60, 2.55), divide(#0, 2.55)
gold_inds: text_25: dividends declared per common share were $ 2.90 in 2017 , $ 2.60 in 2016 and $ 2.55 in 2015 .
exe_ans: 0.019610000000000002
tfidftopn: table_1: in millions except per share amounts The common share repurchases of year ended december 2017 is 29.0 ; The common share repurchases of year ended december 2016 is 36.6 ; The common share repurchases of year ended december 2015 is 22.1 ;
text_27: ( board ) declared a dividend of $ 0.75 per common share to be paid on march 29 , 2018 to common shareholders of record on march 1 , 2018 .
program_re: divide(subtract(2.60, 2.55), 2.55)
model_input: text_25
dividends declared per common share were $ 2.90 in 2017 , $ 2.60 in 2016 and $ 2.55 in 2015 .
text_27
( board ) declared a dividend of $ 0.75 per common share to be paid on march 29 , 2018 to common shareholders of record on march 1 , 2018 .
text_31
the table below presents the amount of common stock repurchased by the firm under the share repurchase program. .