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:
| statement of income classification   | statement of income loss on swaps   | statement of income gain on note   | statement of income net income effect   | statement of income gain on swaps   | loss on note       | net income effect   |
|:-------------------------------------|:------------------------------------|:-----------------------------------|:----------------------------------------|:------------------------------------|:-------------------|:--------------------|
| other income                         | $ -4614 ( 4614 )                    | $ 4614                             | $ 2014                                  | $ 20692                             | $ -20692 ( 20692 ) | $ 2014              |

Question:
what is the percentage change in cash flow hedges in 2011 compare to the 2010?


pre_text: undesignated hedges was $ 41.2 million and $ 42.1 million , respectively .
the fair value of these hedging instruments in the company 2019s consolidated balance sheets as of october 29 , 2011 and october 30 , 2010 was immaterial .
interest rate exposure management 2014 on june 30 , 2009 , the company entered into interest rate swap transactions related to its outstanding 5.0% ( 5.0 % ) senior unsecured notes where the company swapped the notional amount of its $ 375 million of fixed rate debt at 5.0% ( 5.0 % ) into floating interest rate debt through july 1 , 2014 .
under the terms of the swaps , the company will ( i ) receive on the $ 375 million notional amount a 5.0% ( 5.0 % ) annual interest payment that is paid in two installments on the 1st of every january and july , commencing january 1 , 2010 through and ending on the maturity date ; and ( ii ) pay on the $ 375 million notional amount an annual three month libor plus 2.05% ( 2.05 % ) ( 2.42% ( 2.42 % ) as of october 29 , 2011 ) interest payment , payable in four installments on the 1st of every january , april , july and october , commencing on october 1 , 2009 and ending on the maturity date .
the libor- based rate is set quarterly three months prior to the date of the interest payment .
the company designated these swaps as fair value hedges .
the fair value of the swaps at inception was zero and subsequent changes in the fair value of the interest rate swaps were reflected in the carrying value of the interest rate swaps on the balance sheet .
the carrying value of the debt on the balance sheet was adjusted by an equal and offsetting amount .
the gain or loss on the hedged item ( that is , the fixed-rate borrowings ) attributable to the hedged benchmark interest rate risk and the offsetting gain or loss on the related interest rate swaps for fiscal year 2011 and fiscal year 2010 were as follows : statement of income .
post_text: the amounts earned and owed under the swap agreements are accrued each period and are reported in interest expense .
there was no ineffectiveness recognized in any of the periods presented .
the market risk associated with the company 2019s derivative instruments results from currency exchange rate or interest rate movements that are expected to offset the market risk of the underlying transactions , assets and liabilities being hedged .
the counterparties to the agreements relating to the company 2019s derivative instruments consist of a number of major international financial institutions with high credit ratings .
based on the credit ratings of our counterparties as of october 29 , 2011 , we do not believe that there is significant risk of nonperformance by them .
furthermore , none of the company 2019s derivative transactions are subject to collateral or other security arrangements and none contain provisions that are dependent on the company 2019s credit ratings from any credit rating agency .
while the contract or notional amounts of derivative financial instruments provide one measure of the volume of these transactions , they do not represent the amount of the company 2019s exposure to credit risk .
the amounts potentially subject to credit risk ( arising from the possible inability of counterparties to meet the terms of their contracts ) are generally limited to the amounts , if any , by which the counterparties 2019 obligations under the contracts exceed the obligations of the company to the counterparties .
as a result of the above considerations , the company does not consider the risk of counterparty default to be significant .
the company records the fair value of its derivative financial instruments in the consolidated financial statements in other current assets , other assets or accrued liabilities , depending on their net position , regardless of the purpose or intent for holding the derivative contract .
changes in the fair value of the derivative financial instruments are either recognized periodically in earnings or in shareholders 2019 equity as a component of oci .
changes in the fair value of cash flow hedges are recorded in oci and reclassified into earnings when the underlying contract matures .
changes in the fair values of derivatives not qualifying for hedge accounting are reported in earnings as they occur .
the total notional amounts of derivative instruments designated as hedging instruments as of october 29 , 2011 and october 30 , 2010 were $ 375 million of interest rate swap agreements accounted for as fair value hedges and $ 153.7 million and $ 139.9 million , respectively , of cash flow hedges denominated in euros , british pounds and analog devices , inc .
notes to consolidated financial statements 2014 ( continued ) .
label: 0.09864
qa: answer: 9.9%
ann_text_rows: 22
steps: op: minus2-1
arg1: 153.7
arg2: 139.9
res: 13.8
op: divide2-2
arg1: #0
arg2: 139.9
res: 9.9%
program: subtract(153.7, 139.9), divide(#0, 139.9)
gold_inds: text_22: the total notional amounts of derivative instruments designated as hedging instruments as of october 29 , 2011 and october 30 , 2010 were $ 375 million of interest rate swap agreements accounted for as fair value hedges and $ 153.7 million and $ 139.9 million , respectively , of cash flow hedges denominated in euros , british pounds and analog devices , inc .
exe_ans: 0.09864
tfidftopn: text_20: changes in the fair value of cash flow hedges are recorded in oci and reclassified into earnings when the underlying contract matures .
text_5: the company designated these swaps as fair value hedges .
program_re: divide(subtract(153.7, 139.9), 139.9)
model_input: text_0
undesignated hedges was $ 41.2 million and $ 42.1 million , respectively .
text_8
the gain or loss on the hedged item ( that is , the fixed-rate borrowings ) attributable to the hedged benchmark interest rate risk and the offsetting gain or loss on the related interest rate swaps for fiscal year 2011 and fiscal year 2010 were as follows : statement of income .
text_22
the total notional amounts of derivative instruments designated as hedging instruments as of october 29 , 2011 and october 30 , 2010 were $ 375 million of interest rate swap agreements accounted for as fair value hedges and $ 153.7 million and $ 139.9 million , respectively , of cash flow hedges denominated in euros , british pounds and analog devices , inc .