alanslzr/finqa-rag huggingface dataset:
Financial report context:
notes to consolidated financial statements ( continued ) note 2 2014financial instruments ( continued ) are not covered by collateral , third-party flooring arrangements , or credit insurance are outstanding with the company 2019s distribution and retail channel partners . no customer accounted for more than 10% ( 10 % ) of trade receivables as of september 24 , 2005 or september 25 , 2004 . the following table summarizes the activity in the allowance for doubtful accounts ( in millions ) : september 24 , september 25 , september 27 .

Financial table:
september 24 2005: beginning allowance balance; september 25 2004: $ 47; september 27 2003: $ 49; column_4: $ 51
september 24 2005: charged to costs and expenses; september 25 2004: 8; september 27 2003: 3; column_4: 4
september 24 2005: deductions ( a ); september 25 2004: -9 ( 9 ); september 27 2003: -5 ( 5 ); column_4: -6 ( 6 )
september 24 2005: ending allowance balance; september 25 2004: $ 46; september 27 2003: $ 47; column_4: $ 49

Additional report context:
( a ) represents amounts written off against the allowance , net of recoveries . vendor non-trade receivables the company has non-trade receivables from certain of its manufacturing vendors resulting from the sale of raw material components to these manufacturing vendors who manufacture sub-assemblies or assemble final products for the company . the company purchases these raw material components directly from suppliers . these non-trade receivables , which are included in the consolidated balance sheets in other current assets , totaled $ 417 million and $ 276 million as of september 24 , 2005 and september 25 , 2004 , respectively . the company does not reflect the sale of these components in net sales and does not recognize any profits on these sales until the products are sold through to the end customer at which time the profit is recognized as a reduction of cost of sales . derivative financial instruments the company uses derivatives to partially offset its business exposure to foreign exchange and interest rate risk . foreign currency forward and option contracts are used to offset the foreign exchange risk on certain existing assets and liabilities and to hedge the foreign exchange risk on expected future cash flows on certain forecasted revenue and cost of sales . from time to time , the company enters into interest rate derivative agreements to modify the interest rate profile of certain investments and debt . the company 2019s accounting policies for these instruments are based on whether the instruments are designated as hedge or non-hedge instruments . the company records all derivatives on the balance sheet at fair value. .

Question: what was the highest ending allowance balance , in millions?
Answer: 49
Financial report context:
12 . brokerage receivables and brokerage payables citi has receivables and payables for financial instruments sold to and purchased from brokers , dealers and customers , which arise in the ordinary course of business . citi is exposed to risk of loss from the inability of brokers , dealers or customers to pay for purchases or to deliver the financial instruments sold , in which case citi would have to sell or purchase the financial instruments at prevailing market prices . credit risk is reduced to the extent that an exchange or clearing organization acts as a counterparty to the transaction and replaces the broker , dealer or customer in question . citi seeks to protect itself from the risks associated with customer activities by requiring customers to maintain margin collateral in compliance with regulatory and internal guidelines . margin levels are monitored daily , and customers deposit additional collateral as required . where customers cannot meet collateral requirements , citi may liquidate sufficient underlying financial instruments to bring the customer into compliance with the required margin level . exposure to credit risk is impacted by market volatility , which may impair the ability of clients to satisfy their obligations to citi . credit limits are established and closely monitored for customers and for brokers and dealers engaged in forwards , futures and other transactions deemed to be credit sensitive . brokerage receivables and brokerage payables consisted of the following: .

Financial table:
in millions of dollars: receivables from customers; december 31 , 2016: $ 10374; december 31 , 2015: $ 10435
in millions of dollars: receivables from brokers dealers and clearing organizations; december 31 , 2016: 18513; december 31 , 2015: 17248
in millions of dollars: total brokerage receivables ( 1 ); december 31 , 2016: $ 28887; december 31 , 2015: $ 27683
in millions of dollars: payables to customers; december 31 , 2016: $ 37237; december 31 , 2015: $ 35653
in millions of dollars: payables to brokers dealers and clearing organizations; december 31 , 2016: 19915; december 31 , 2015: 18069
in millions of dollars: total brokerage payables ( 1 ); december 31 , 2016: $ 57152; december 31 , 2015: $ 53722

Additional report context:
payables to brokers , dealers , and clearing organizations 19915 18069 total brokerage payables ( 1 ) $ 57152 $ 53722 ( 1 ) includes brokerage receivables and payables recorded by citi broker- dealer entities that are accounted for in accordance with the aicpa accounting guide for brokers and dealers in securities as codified in asc 940-320. .

Question: what was the percent of the change in the 8 total brokerage payable from 2015 to 2016
Answer: 6.4%
Financial report context:
stock total return performance the following graph compares our total return to stockholders with the returns of the standard & poor 2019s composite 500 index ( 201cs&p 500 201d ) and the dow jones us select health care providers index ( 201cpeer group 201d ) for the five years ended december 31 , 2017 . the graph assumes an investment of $ 100 in each of our common stock , the s&p 500 , and the peer group on december 31 , 2012 , and that dividends were reinvested when paid. .

Financial table:
12/31/2012: hum; 12/31/2013: $ 100; 12/31/2014: $ 152; 12/31/2015: $ 214; 12/31/2016: $ 267; 12/31/2017: $ 307; column_7: $ 377
12/31/2012: s&p 500; 12/31/2013: $ 100; 12/31/2014: $ 132; 12/31/2015: $ 150; 12/31/2016: $ 153; 12/31/2017: $ 171; column_7: $ 208
12/31/2012: peer group; 12/31/2013: $ 100; 12/31/2014: $ 137; 12/31/2015: $ 175; 12/31/2016: $ 186; 12/31/2017: $ 188; column_7: $ 238

Additional report context:
the stock price performance included in this graph is not necessarily indicative of future stock price performance. .

Question: what is the highest return for the second year of the investment?
Answer: 114%
Financial report context:
item 5 . market for the registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities the following graph compares annual total return of our common stock , the standard & poor 2019s 500 composite stock index ( 201cs&p 500 index 201d ) and our peer group ( 201cloews peer group 201d ) for the five years ended december 31 , 2016 . the graph assumes that the value of the investment in our common stock , the s&p 500 index and the loews peer group was $ 100 on december 31 , 2011 and that all dividends were reinvested. .

Financial table:
2011: loews common stock; 2012: 100.0; 2013: 108.91; 2014: 129.64; 2015: 113.59; 2016: 104.47; column_7: 128.19
2011: s&p 500 index; 2012: 100.0; 2013: 116.00; 2014: 153.57; 2015: 174.60; 2016: 177.01; column_7: 198.18
2011: loews peer group ( a ); 2012: 100.0; 2013: 113.39; 2014: 142.85; 2015: 150.44; 2016: 142.44; column_7: 165.34

Additional report context:
( a ) the loews peer group consists of the following companies that are industry competitors of our principal operating subsidiaries : chubb limited ( name change from ace limited after it acquired the chubb corporation on january 15 , 2016 ) , w.r . berkley corporation , the chubb corporation ( included through january 15 , 2016 when it was acquired by ace limited ) , energy transfer partners l.p. , ensco plc , the hartford financial services group , inc. , kinder morgan energy partners , l.p . ( included through november 26 , 2014 when it was acquired by kinder morgan inc. ) , noble corporation , spectra energy corp , transocean ltd . and the travelers companies , inc . dividend information we have paid quarterly cash dividends in each year since 1967 . regular dividends of $ 0.0625 per share of loews common stock were paid in each calendar quarter of 2016 and 2015. .

Question: what is the roi of an investment in s&p500 index from 2011 to 2012?
Answer: 16%
Financial report context:
have access to liquidity by issuing bonds to public or private investors based on our assessment of the current condition of the credit markets . at december 31 , 2009 , we had a working capital surplus of approximately $ 1.0 billion , which reflects our decision to maintain additional cash reserves to enhance liquidity in response to difficult economic conditions . at december 31 , 2008 , we had a working capital deficit of approximately $ 100 million . historically , we have had a working capital deficit , which is common in our industry and does not indicate a lack of liquidity . we maintain adequate resources and , when necessary , have access to capital to meet any daily and short-term cash requirements , and we have sufficient financial capacity to satisfy our current liabilities . cash flows millions of dollars 2009 2008 2007 .

Financial table:
millions of dollars: cash provided by operating activities; 2009: $ 3234; 2008: $ 4070; 2007: $ 3277
millions of dollars: cash used in investing activities; 2009: -2175 ( 2175 ); 2008: -2764 ( 2764 ); 2007: -2426 ( 2426 )
millions of dollars: cash used in financing activities; 2009: -458 ( 458 ); 2008: -935 ( 935 ); 2007: -800 ( 800 )
millions of dollars: net change in cash and cash equivalents; 2009: $ 601; 2008: $ 371; 2007: $ 51

Additional report context:
operating activities lower net income in 2009 , a reduction of $ 184 million in the outstanding balance of our accounts receivable securitization program , higher pension contributions of $ 72 million , and changes to working capital combined to decrease cash provided by operating activities compared to 2008 . higher net income and changes in working capital combined to increase cash provided by operating activities in 2008 compared to 2007 . in addition , accelerated tax deductions enacted in 2008 on certain new operating assets resulted in lower income tax payments in 2008 versus 2007 . voluntary pension contributions in 2008 totaling $ 200 million and other pension contributions of $ 8 million partially offset the year-over-year increase versus 2007 . investing activities lower capital investments and higher proceeds from asset sales drove the decrease in cash used in investing activities in 2009 versus 2008 . increased capital investments and lower proceeds from asset sales drove the increase in cash used in investing activities in 2008 compared to 2007. .

Question: what was the net working capital surplus for 2008 and 2009 , in millions?
Answer: 900
Financial report context:
sacramento container acquisition in october 2017 , pca acquired substantially all of the assets of sacramento container corporation , and 100% ( 100 % ) of the membership interests of northern sheets , llc and central california sheets , llc ( collectively referred to as 201csacramento container 201d ) for a purchase price of $ 274 million , including working capital adjustments . funding for the acquisition came from available cash on hand . assets acquired include full-line corrugated products and sheet feeder operations in both mcclellan , california and kingsburg , california . sacramento container provides packaging solutions to customers serving portions of california 2019s strong agricultural market . sacramento container 2019s financial results are included in the packaging segment from the date of acquisition . the company accounted for the sacramento container acquisition using the acquisition method of accounting in accordance with asc 805 , business combinations . the total purchase price has been allocated to tangible and intangible assets acquired and liabilities assumed based on respective fair values , as follows ( dollars in millions ) : .

Financial table:
12/31/17 allocation: goodwill; adjustments: $ 151.1; revised allocation: $ 5.5; column_4: $ 156.6
12/31/17 allocation: other intangible assets; adjustments: 72.6; revised allocation: -5.5 ( 5.5 ); column_4: 67.1
12/31/17 allocation: property plant and equipment; adjustments: 26.7; revised allocation: 2014; column_4: 26.7
12/31/17 allocation: other net assets; adjustments: 23.4; revised allocation: 2014; column_4: 23.4
12/31/17 allocation: net assets acquired; adjustments: $ 273.8; revised allocation: $ 2014; column_4: $ 273.8

Additional report context:
during the second quarter ended june 30 , 2018 , we made a $ 5.5 million net adjustment based on the final valuation of the intangible assets . we recorded the adjustment as a decrease to other intangible assets with an offset to goodwill . goodwill is calculated as the excess of the purchase price over the fair value of the net assets acquired . among the factors that contributed to the recognition of goodwill were sacramento container 2019s commitment to continuous improvement and regional synergies , as well as the expected increases in pca 2019s containerboard integration levels . goodwill is deductible for tax purposes . other intangible assets , primarily customer relationships , were assigned an estimated weighted average useful life of 9.6 years . property , plant and equipment were assigned estimated useful lives ranging from one to 13 years. .

Question: for the revised total purchase price allocation , goodwill was what percentage of net assets acquired?
Answer: 57.2%
Financial report context:
stock performance graph the following line-graph presentation compares our cumulative shareholder returns with the standard & poor 2019s information technology index and the standard & poor 2019s 500 stock index for the past five years . the line graph assumes the investment of $ 100 in our common stock , the standard & poor 2019s information technology index , and the standard & poor 2019s 500 stock index on may 31 , 2002 and assumes reinvestment of all dividends . comparison of 5 year cumulative total return* among global payments inc. , the s&p 500 index and the s&p information technology index 5/02 5/03 5/04 5/05 5/06 5/07 global payments inc . s&p 500 s&p information technology * $ 100 invested on 5/31/02 in stock or index-including reinvestment of dividends . fiscal year ending may 31 . global payments s&p 500 information technology .

Financial table:
global payments: may 31 2002; s&p 500: $ 100.00; s&p information technology: $ 100.00; column_4: $ 100.00
global payments: may 31 2003; s&p 500: 94.20; s&p information technology: 91.94; column_4: 94.48
global payments: may 31 2004; s&p 500: 129.77; s&p information technology: 108.79; column_4: 115.24
global payments: may 31 2005; s&p 500: 193.30; s&p information technology: 117.75; column_4: 116.29
global payments: may 31 2006; s&p 500: 260.35; s&p information technology: 127.92; column_4: 117.14
global payments: may 31 2007; s&p 500: 224.24; s&p information technology: 157.08; column_4: 144.11

Additional report context:
issuer purchases of equity securities on april 5 , 2007 , our board of directors authorized repurchases of our common stock in an amount up to $ 100 million . the board has authorized us to purchase shares from time to time as market conditions permit . there is no expiration date with respect to this authorization . no amounts have been repurchased during the fiscal year ended may 31 , 2007. .

Question: in comparison to overall information technology sector , how much percentage would global payments have earned the investor .
Answer: 80.13%
Financial report context:
stock performance graph the following graph sets forth the cumulative total shareholder return on our series a common stock , series b common stock and series c common stock as compared with the cumulative total return of the companies listed in the standard and poor 2019s 500 stock index ( 201cs&p 500 index 201d ) and a peer group of companies comprised of cbs corporation class b common stock , scripps network interactive , inc . ( acquired by the company in march 2018 ) , time warner , inc . ( acquired by at&t inc . in june 2018 ) , twenty-first century fox , inc . class a common stock ( news corporation class a common stock prior to june 2013 ) , viacom , inc . class b common stock and the walt disney company . the graph assumes $ 100 originally invested on december 31 , 2013 in each of our series a common stock , series b common stock and series c common stock , the s&p 500 index , and the stock of our peer group companies , including reinvestment of dividends , for the years ended december 31 , 2014 , 2015 , 2016 , 2017 and 2018 . two peer companies , scripps networks interactive , inc . and time warner , inc. , were acquired in 2018 . the stock performance chart shows the peer group including scripps networks interactive , inc . and time warner , inc . and excluding both acquired companies for the entire five year period . december 31 , december 31 , december 31 , december 31 , december 31 , december 31 .

Financial table:
december 312013: disca; december 312014: $ 100.00; december 312015: $ 74.58; december 312016: $ 57.76; december 312017: $ 59.34; december 312018: $ 48.45; column_7: $ 53.56
december 312013: discb; december 312014: $ 100.00; december 312015: $ 80.56; december 312016: $ 58.82; december 312017: $ 63.44; december 312018: $ 53.97; column_7: $ 72.90
december 312013: disck; december 312014: $ 100.00; december 312015: $ 80.42; december 312016: $ 60.15; december 312017: $ 63.87; december 312018: $ 50.49; column_7: $ 55.04
december 312013: s&p 500; december 312014: $ 100.00; december 312015: $ 111.39; december 312016: $ 110.58; december 312017: $ 121.13; december 312018: $ 144.65; column_7: $ 135.63
december 312013: peer group incl . acquired companies; december 312014: $ 100.00; december 312015: $ 116.64; december 312016: $ 114.02; december 312017: $ 127.96; december 312018: $ 132.23; column_7: $ 105.80
december 312013: peer group ex . acquired companies; december 312014: $ 100.00; december 312015: $ 113.23; december 312016: $ 117.27; december 312017: $ 120.58; december 312018: $ 127.90; column_7: $ 141.58

Additional report context:
equity compensation plan information information regarding securities authorized for issuance under equity compensation plans will be set forth in our definitive proxy statement for our 2019 annual meeting of stockholders under the caption 201csecurities authorized for issuance under equity compensation plans , 201d which is incorporated herein by reference. .

Question: what was the percentage cumulative total shareholder return on discb for the five year period ended december 31 , 2018?
Answer: -27.1%
Financial report context:
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 .

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

Additional report context:
( 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 percentage of total compensation expense in 2018 is composed of other variable incentive compensation?
Answer: 32%
Financial report context:
remitted to the u.s . due to foreign tax credits and exclusions that may become available at the time of remittance . at december 31 , 2010 , aon had domestic federal operating loss carryforwards of $ 56 million that will expire at various dates from 2011 to 2024 , state operating loss carryforwards of $ 610 million that will expire at various dates from 2011 to 2031 , and foreign operating and capital loss carryforwards of $ 720 million and $ 251 million , respectively , nearly all of which are subject to indefinite carryforward . unrecognized tax provisions the following is a reconciliation of the company 2019s beginning and ending amount of unrecognized tax benefits ( in millions ) : .

Financial table:
2010: balance at january 1; 2009: $ 77; column_3: $ 86
2010: additions based on tax positions related to the current year; 2009: 7; column_3: 2
2010: additions for tax positions of prior years; 2009: 4; column_3: 5
2010: reductions for tax positions of prior years; 2009: -7 ( 7 ); column_3: -11 ( 11 )
2010: settlements; 2009: -1 ( 1 ); column_3: -10 ( 10 )
2010: lapse of statute of limitations; 2009: -5 ( 5 ); column_3: -3 ( 3 )
2010: acquisitions; 2009: 26; column_3: 6
2010: foreign currency translation; 2009: -1 ( 1 ); column_3: 2
2010: balance at december 31; 2009: $ 100; column_3: $ 77

Additional report context:
as of december 31 , 2010 , $ 85 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 , except for a potential reduction of unrecognized tax benefits in the range of $ 10-$ 15 million relating to anticipated audit settlements . the company recognizes penalties and interest related to unrecognized income tax benefits in its provision for income taxes . aon accrued potential penalties of less than $ 1 million during each of 2010 , 2009 and 2008 . aon accrued interest of less than $ 1 million in 2010 , $ 2 million during 2009 and less than $ 1 million in 2008 . aon has recorded a liability for penalties of $ 5 million and for interest of $ 18 million for both december 31 , 2010 and 2009 . 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 2006 . 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 2004. .

Question: what is the net change in unrecognized tax in 2010?
Answer: 23