MehdiHosseiniMoghadam/ConvFinQA huggingface dataset:
notes to consolidated financial statements jpmorgan chase & co .
162 jpmorgan chase & co .
/ 2007 annual report note 25 2013 accumulated other comprehensive income ( loss ) accumulated other comprehensive income ( loss ) includes the after-tax change in sfas 115 unrealized gains and losses on afs securities , sfas 52 foreign currency translation adjustments ( including the impact of related derivatives ) , sfas 133 cash flow hedging activities and sfas 158 net loss and prior service cost ( credit ) related to the firm 2019s defined benefit pension and opeb plans .
net loss and accumulated translation prior service ( credit ) of other unrealized gains ( losses ) adjustments , cash defined benefit pension comprehensive ( in millions ) on afs securities ( a ) net of hedges flow hedges and opeb plans ( e ) income ( loss ) balance at december 31 , 2004 $ ( 61 ) $ ( 8 ) $ ( 139 ) $ 2014 $ ( 208 ) net change ( 163 ) ( b ) 2014 ( 255 ) 2014 ( 418 ) balance at december 31 , 2005 ( 224 ) ( 8 ) ( 394 ) 2014 ( 626 ) net change 253 ( c ) 13 ( 95 ) 2014 171 adjustment to initially apply sfas 158 , net of taxes 2014 2014 2014 ( 1102 ) ( 1102 ) .

( in millions )
unrealized gains ( losses ) on afs securities ( a )
translation adjustments net of hedges
cash flow hedges
net loss andprior service ( credit ) of defined benefit pension and opeb plans ( e )
accumulated other comprehensive income ( loss )
balance at december 31 2004
$ -61 ( 61 )
$ -8 ( 8 )
$ -139 ( 139 )
$ 2014
$ -208 ( 208 )
net change
( 163 ) ( b )
2014
-255 ( 255 )
2014
-418 ( 418 )
balance at december 31 2005
-224 ( 224 )
-8 ( 8 )
-394 ( 394 )
2014
-626 ( 626 )
net change
253 ( c )
13
-95 ( 95 )
2014
171
adjustment to initially apply sfas 158 net of taxes
2014
2014
2014
-1102 ( 1102 )
-1102 ( 1102 )
balance at december 31 2006
29
5
-489 ( 489 )
-1102 ( 1102 )
-1557 ( 1557 )
cumulative effect of changes in accounting principles ( sfas 159 )
-1 ( 1 )
2014
2014
2014
-1 ( 1 )
balance at january 1 2007 adjusted
28
5
-489 ( 489 )
-1102 ( 1102 )
-1558 ( 1558 )
net change
352 ( d )
3
-313 ( 313 )
599
641
balance at december 31 2007
$ 380
$ 8
$ -802 ( 802 )
$ -503 ( 503 )
$ -917 ( 917 )

net change 352 ( d ) 3 ( 313 ) 599 641 balance at december 31 , 2007 $ 380 $ 8 $ ( 802 ) $ ( 503 ) $ ( 917 ) ( a ) represents the after-tax difference between the fair value and amortized cost of the afs securities portfolio and retained interests in securitizations recorded in other assets .
( b ) the net change during 2005 was due primarily to higher interest rates , partially offset by the reversal of unrealized losses from securities sales .
( c ) the net change during 2006 was due primarily to the reversal of unrealized losses from securities sales .
( d ) the net change during 2007 was due primarily to a decline in interest rates .
( e ) for further discussion of sfas 158 , see note 9 on pages 124 2013130 of this annual report. .

Question: what was the percentage change in unrealized gains ( losses ) on afs securities from december 31 , 2006 to december 31 , 2007?
Answer: 1210%
entergy corporation and subsidiaries management 2019s financial discussion and analysis the volume/weather variance is primarily due to an increase of 1402 gwh , or 1% ( 1 % ) , in billed electricity usage , including an increase in industrial usage and the effect of more favorable weather .
the increase in industrial sales was primarily due to expansion in the chemicals industry and the addition of new customers , partially offset by decreased demand primarily due to extended maintenance outages for existing chemicals customers .
the waterford 3 replacement steam generator provision is due to a regulatory charge of approximately $ 32 million recorded in 2015 related to the uncertainty associated with the resolution of the waterford 3 replacement steam generator project .
see note 2 to the financial statements for a discussion of the waterford 3 replacement steam generator prudence review proceeding .
the miso deferral variance is primarily due to the deferral in 2014 of non-fuel miso-related charges , as approved by the lpsc and the mpsc .
the deferral of non-fuel miso-related charges is partially offset in other operation and maintenance expenses .
see note 2 to the financial statements for further discussion of the recovery of non-fuel miso-related charges .
the louisiana business combination customer credits variance is due to a regulatory liability of $ 107 million recorded by entergy in october 2015 as a result of the entergy gulf states louisiana and entergy louisiana business combination .
consistent with the terms of the stipulated settlement in the business combination proceeding , electric customers of entergy louisiana will realize customer credits associated with the business combination ; accordingly , in october 2015 , entergy recorded a regulatory liability of $ 107 million ( $ 66 million net-of-tax ) .
see note 2 to the financial statements for further discussion of the business combination and customer credits .
entergy wholesale commodities following is an analysis of the change in net revenue comparing 2015 to 2014 .
amount ( in millions ) .

amount ( in millions )
2014 net revenue
$ 2224
nuclear realized price changes
-310 ( 310 )
vermont yankee shutdown in december 2014
-305 ( 305 )
nuclear volume excluding vermont yankee effect
20
other
37
2015 net revenue
$ 1666

as shown in the table above , net revenue for entergy wholesale commodities decreased by approximately $ 558 million in 2016 primarily due to : 2022 lower realized wholesale energy prices , primarily due to significantly higher northeast market power prices in 2014 , and lower capacity prices in 2015 ; and 2022 a decrease in net revenue as a result of vermont yankee ceasing power production in december 2014 .
the decrease was partially offset by higher volume in the entergy wholesale commodities nuclear fleet , excluding vermont yankee , resulting from fewer refueling outage days in 2015 as compared to 2014 , partially offset by more unplanned outage days in 2015 as compared to 2014. .

Question: what is the growth rate in net revenue in 2015?
Answer: -25.1%
performance graph the following graph compares the yearly change in the cumulative total stockholder return for our last five full fiscal years , based upon the market price of our common stock , with the cumulative total return on a nasdaq composite index ( u.s .
companies ) and a peer group , the nasdaq medical equipment-sic code 3840-3849 index , which is comprised of medical equipment companies , for that period .
the performance graph assumes the investment of $ 100 on march 31 , 2010 in our common stock , the nasdaq composite index ( u.s .
companies ) and the peer group index , and the reinvestment of any and all dividends. .

3/31/2010
3/31/2011
3/31/2012
3/31/2013
3/31/2014
3/31/2015
abiomed inc
100
140.79
215.02
180.91
252.33
693.60
nasdaq composite index
100
115.98
128.93
136.26
175.11
204.38
nasdaq medical equipment sic code 3840-3849
100
108.31
115.05
105.56
123.18
118.95

this graph is not 201csoliciting material 201d under regulation 14a or 14c of the rules promulgated under the securities exchange act of 1934 , is not deemed filed with the securities and exchange commission and is not to be incorporated by reference in any of our filings under the securities act of 1933 , as amended , or the exchange act whether made before or after the date hereof and irrespective of any general incorporation language in any such filing .
transfer agent american stock transfer & trust company , 59 maiden lane , new york , ny 10038 , is our stock transfer agent. .

Question: what is the roi of an investment in nasdaq composite index from march 2010 to march 2013?
Answer: 36.3%

Question: what is the roi of an investment in abiomed inc from march 2010 to march 2013?
Answer: 80.9%
company stock performance the following graph shows a five-year comparison of cumulative total shareholder return , calculated on a dividend reinvested basis , for the company , the s&p 500 composite index , the s&p computer hardware index , and the dow jones u.s .
technology index .
the graph assumes $ 100 was invested in each of the company 2019s common stock , the s&p 500 composite index , the s&p computer hardware index , and the dow jones u.s .
technology index on september 30 , 2006 .
data points on the graph are annual .
note that historic stock price performance is not necessarily indicative of future stock price performance .
comparison of 5 year cumulative total return* among apple inc. , the s&p 500 index , the s&p computer hardware index and the dow jones us technology index sep-10sep-09sep-08sep-07sep-06 sep-11 apple inc .
s&p 500 s&p computer hardware dow jones us technology *$ 100 invested on 9/30/06 in stock or index , including reinvestment of dividends .
fiscal year ending september 30 .
copyright a9 2011 s&p , a division of the mcgraw-hill companies inc .
all rights reserved .
copyright a9 2011 dow jones & co .
all rights reserved .
september 30 , september 30 , september 30 , september 30 , september 30 , september 30 .

september 30 2006
september 30 2007
september 30 2008
september 30 2009
september 30 2010
september 30 2011
apple inc .
$ 100
$ 199
$ 148
$ 241
$ 369
$ 495
s&p 500
$ 100
$ 116
$ 91
$ 85
$ 93
$ 94
s&p computer hardware
$ 100
$ 148
$ 124
$ 147
$ 174
$ 197
dow jones us technology
$ 100
$ 123
$ 94
$ 104
$ 117
$ 120

.

Question: what was the cumulative percentage return for the five years ended september 30 , 2011 for apple inc.?
Answer: 395%

Question: what was the cumulative percentage return for the four years ended september 30 , 2010 for apple inc.?
Answer: 269%
note 9 2014 benefit plans the company has defined benefit pension plans covering certain employees in the united states and certain international locations .
postretirement healthcare and life insurance benefits provided to qualifying domestic retirees as well as other postretirement benefit plans in international countries are not material .
the measurement date used for the company 2019s employee benefit plans is september 30 .
effective january 1 , 2018 , the legacy u.s .
pension plan was frozen to limit the participation of employees who are hired or re-hired by the company , or who transfer employment to the company , on or after january 1 , net pension cost for the years ended september 30 included the following components: .

( millions of dollars )
pension plans 2019
pension plans 2018
pension plans 2017
service cost
$ 134
$ 136
$ 110
interest cost
107
90
61
expected return on plan assets
( 180 )
( 154 )
( 112 )
amortization of prior service credit
( 13 )
( 13 )
( 14 )
amortization of loss
78
78
92
settlements
10
2
2014
net pension cost
$ 135
$ 137
$ 138
net pension cost included in the preceding table that is attributable to international plans
$ 32
$ 34
$ 43

net pension cost included in the preceding table that is attributable to international plans $ 32 $ 34 $ 43 the amounts provided above for amortization of prior service credit and amortization of loss represent the reclassifications of prior service credits and net actuarial losses that were recognized in accumulated other comprehensive income ( loss ) in prior periods .
the settlement losses recorded in 2019 and 2018 primarily included lump sum benefit payments associated with the company 2019s u.s .
supplemental pension plan .
the company recognizes pension settlements when payments from the supplemental plan exceed the sum of service and interest cost components of net periodic pension cost associated with this plan for the fiscal year .
as further discussed in note 2 , upon adopting an accounting standard update on october 1 , 2018 , all components of the company 2019s net periodic pension and postretirement benefit costs , aside from service cost , are recorded to other income ( expense ) , net on its consolidated statements of income , for all periods presented .
notes to consolidated financial statements 2014 ( continued ) becton , dickinson and company .

Question: what is the percentage increase in service costs from 2017 to 2018?
Answer: 23.64%

Question: what is the average net pension cost for 2017-2019 , in millions?
Answer: 136.67

Question: what was the average net pension cost from 2017 to 2019 in millions
Answer: 136.7
notes to consolidated financial statements 4 .
the sum of the quarters 2019 earnings per common share may not equal the annual amounts due to the averaging effect of the number of shares and share equivalents throughout the year .
5 .
during the fourth quarter of 2016 , net revenues included losses of approximately $ 60 million on sales and markdowns of legacy limited partnership investments in third-party-sponsored funds within the invest- ment management business segment .
the fourth quarter of 2016 also included a $ 70 million provision within the wealth management busi- ness segment related to certain brokerage service reporting activities .
employee share-based awards .

$ in millions
2017 quarter first
2017 quarter second
2017 quarter third
2017 quarter fourth
discrete tax benefit
$ 112
$ 16
$ 11
$ 16

24 .
subsequent events the firm has evaluated subsequent events for adjustment to or disclosure in the financial statements through the date of this report and has not identified any recordable or disclos- able events not otherwise reported in these financial state- ments or the notes thereto .
175 december 2017 form 10-k .

Question: what was the total discrete tax benefit from employee share-based awards in 2017 in millions?
Answer: 155
performance graph the following graph compares the total return , assuming reinvestment of dividends , on an investment in the company , based on performance of the company's common stock , with the total return of the standard & poor's 500 composite stock index and the dow jones united states travel and leisure index for a five year period by measuring the changes in common stock prices from december 31 , 2012 to december 31 , 2017. .

12/12
12/13
12/14
12/15
12/16
12/17
royal caribbean cruises ltd .
100.00
142.11
251.44
313.65
260.04
385.47
s&p 500
100.00
132.39
150.51
152.59
170.84
208.14
dow jones us travel & leisure
100.00
145.48
169.28
179.27
192.85
238.77

the stock performance graph assumes for comparison that the value of the company's common stock and of each index was $ 100 on december 31 , 2012 and that all dividends were reinvested .
past performance is not necessarily an indicator of future results. .

Question: what is the mathematical mean for all three investments as of dec 31 , 2017?
Answer: 277.46
incentive compensation cost the following table shows components of compensation expense , relating to certain of the incentive compensation programs described above : in a0millions a0of a0dollars 2018 2017 2016 charges for estimated awards to retirement-eligible employees $ 669 $ 659 $ 555 amortization of deferred cash awards , deferred cash stock units and performance stock units 202 354 336 immediately vested stock award expense ( 1 ) 75 70 73 amortization of restricted and deferred stock awards ( 2 ) 435 474 509 .

in millions of dollars
2018
2017
2016
charges for estimated awards to retirement-eligible employees
$ 669
$ 659
$ 555
amortization of deferred cash awards deferred cash stock units and performance stock units
202
354
336
immediately vested stock award expense ( 1 )
75
70
73
amortization of restricted and deferred stock awards ( 2 )
435
474
509
other variable incentive compensation
640
694
710
total
$ 2021
$ 2251
$ 2183

( 1 ) represents expense for immediately vested stock awards that generally were stock payments in lieu of cash compensation .
the expense is generally accrued as cash incentive compensation in the year prior to grant .
( 2 ) all periods include amortization expense for all unvested awards to non-retirement-eligible employees. .

Question: what was the percentage change in the total incentive compensation from 2017 to 2018
Answer: -10.3%
the valuation allowance as of 30 september 2016 of $ 155.2 primarily related to the tax benefit on the federal capital loss carryforward of $ 48.0 , tax benefit of foreign loss carryforwards of $ 37.7 , and capital assets of $ 58.0 that were generated from the loss recorded on the exit from the energy-from-waste business in 2016 .
if events warrant the reversal of the valuation allowance , it would result in a reduction of tax expense .
we believe it is more likely than not that future earnings and reversal of deferred tax liabilities will be sufficient to utilize our deferred tax assets , net of existing valuation allowance , at 30 september 2016 .
the deferred tax liability associated with unremitted earnings of foreign entities decreased in part due to the dividend to repatriate cash from a foreign subsidiary in south korea .
this amount was also impacted by ongoing activity including earnings , dividend payments , tax credit adjustments , and currency translation impacting the undistributed earnings of our foreign subsidiaries and corporate joint ventures which are not considered to be indefinitely reinvested outside of the u.s .
we record u.s .
income taxes on the undistributed earnings of our foreign subsidiaries and corporate joint ventures unless those earnings are indefinitely reinvested outside of the u.s .
these cumulative undistributed earnings that are considered to be indefinitely reinvested in foreign subsidiaries and corporate joint ventures are included in retained earnings on the consolidated balance sheets and amounted to $ 6300.9 as of 30 september 2016 .
an estimated $ 1467.8 in u.s .
income and foreign withholding taxes would be due if these earnings were remitted as dividends after payment of all deferred taxes .
a reconciliation of the beginning and ending amount of the unrecognized tax benefits is as follows: .

unrecognized tax benefits
2016
2015
2014
balance at beginning of year
$ 97.5
$ 108.7
$ 124.3
additions for tax positions of the current year
15.0
6.9
8.1
additions for tax positions of prior years
3.8
7.5
4.9
reductions for tax positions of prior years
-.3 ( .3 )
-7.9 ( 7.9 )
-14.6 ( 14.6 )
settlements
-5.6 ( 5.6 )
-.6 ( .6 )
2014
statute of limitations expiration
-3.0 ( 3.0 )
-11.2 ( 11.2 )
-14.0 ( 14.0 )
foreign currency translation
-.5 ( .5 )
-5.9 ( 5.9 )
2014
balance at end of year
$ 106.9
$ 97.5
$ 108.7

at 30 september 2016 and 2015 , we had $ 106.9 and $ 97.5 of unrecognized tax benefits , excluding interest and penalties , of which $ 64.5 and $ 62.5 , respectively , would impact the effective tax rate if recognized .
interest and penalties related to unrecognized tax benefits are recorded as a component of income tax expense and totaled $ 2.3 in 2016 , $ ( 1.8 ) in 2015 , and $ 1.2 in 2014 .
our accrued balance for interest and penalties was $ 9.8 and $ 7.5 as of 30 september 2016 and 2015 , respectively. .

Question: what is the increase observed in the accrued balance for interest and penalties during 2015 and 2016?
Answer: 30.66%
5 .
commitments and contingencies rental expense related to office , warehouse space and real estate amounted to $ 608 , $ 324 , and $ 281 for the years ended december 25 , 2004 , december 27 , 2003 , and december 28 , 2002 , respectively .
future minimum lease payments are as follows : at december 25 , 2004 , the company expects future costs of approximately $ 900 for the completion of its facility expansion in olathe , kansas .
certain cash balances of gel are held as collateral by a bank securing payment of the united kingdom value-added tax requirements .
these amounted to $ 1457 and $ 1602 at december 25 , 2004 and december 27 , 2003 , respectively , and are reported as restricted cash .
in the normal course of business , the company and its subsidiaries are parties to various legal claims , actions , and complaints , including matters involving patent infringement and other intellectual property claims and various other risks .
it is not possible to predict with certainty whether or not the company and its subsidiaries will ultimately be successful in any of these legal matters , or if not , what the impact might be .
however , the company 2019s management does not expect that the results in any of these legal proceedings will have a material adverse effect on the company 2019s results of operations , financial position or cash flows .
6 .
employee benefit plans gii sponsors an employee retirement plan under which its employees may contribute up to 50% ( 50 % ) of their annual compensation subject to internal revenue code maximum limitations and to which gii contributes a specified percentage of each participant 2019s annual compensation up to certain limits as defined in the plan .
additionally , gel has a defined contribution plan under which its employees may contribute up to 5% ( 5 % ) of their annual compensation .
both gii and gel contribute an amount determined annually at the discretion of the board of directors .
during the years ended december 25 , 2004 , december 27 , 2003 , and december 28 , 2002 , expense related to these plans of $ 5183 , $ 4197 , and $ 2728 , respectively , was charged to operations .
certain of the company 2019s foreign subsidiaries participate in local defined benefit pension plans .
contributions are calculated by formulas that consider final pensionable salaries .
neither obligations nor contributions for the years ended december 25 , 2004 , december 27 , 2003 , and december 28 , 2002 were significant. .

year
amount
2005
$ 512
2006
493
2007
493
2008
474
2009
474
thereafter
3452

.

Question: what is the percentual increase expense related to these plans during 2002 and 2003?
Answer: 53.84%
the agencies consider many factors in determining the final rating of an insurance company .
one consideration is the relative level of statutory surplus necessary to support the business written .
statutory surplus represents the capital of the insurance company reported in accordance with accounting practices prescribed by the applicable state insurance department .
see part i , item 1a .
risk factors 2014 201cdowngrades in our financial strength or credit ratings , which may make our products less attractive , could increase our cost of capital and inhibit our ability to refinance our debt , which would have a material adverse effect on our business , financial condition , results of operations and liquidity . 201d statutory surplus the table below sets forth statutory surplus for the company 2019s insurance companies as of december 31 , 2014 and 2013: .

2014
2013
u.s . life insurance subsidiaries includes domestic captive insurance subsidiaries in 2013
$ 7157
$ 6639
property and casualty insurance subsidiaries
8069
8022
total
$ 15226
$ 14661

statutory capital and surplus for the u.s .
life insurance subsidiaries , including domestic captive insurance subsidiaries in 2013 , increased by $ 518 , primarily due to variable annuity surplus impacts of $ 788 , net income from non-variable annuity business of $ 187 , increases in unrealized gains from other invested assets carrying values of $ 138 , partially offset by returns of capital of $ 500 , and changes in reserves on account of change in valuation basis of $ 100 .
effective april 30 , 2014 the last domestic captive ceased operations .
statutory capital and surplus for the property and casualty insurance increased by $ 47 , primarily due to statutory net income of $ 1.1 billion , and unrealized gains on investments of $ 1.4 billion , largely offset by dividends to the hfsg holding company of $ 2.5 billion .
the company also held regulatory capital and surplus for its former operations in japan until the sale of those operations on june 30 , 2014 .
under the accounting practices and procedures governed by japanese regulatory authorities , the company 2019s statutory capital and surplus was $ 1.2 billion as of december 31 , 2013. .

Question: what was the average statutory surplus for the company 2019s insurance companies for u.s . life insurance subsidiaries including domestic captive insurance subsidiaries from 2012 to 2013
Answer: 6898