alanslzr/finqa-rag huggingface dataset:
Financial report context:
risks relating to our business fluctuations in the financial markets could result in investment losses . prolonged and severe disruptions in the overall public debt and equity markets , such as occurred during 2008 , could result in significant realized and unrealized losses in our investment portfolio . although financial markets have significantly improved since 2008 , they could deteriorate in the future . there could also be disruption in individual market sectors , such as occurred in the energy sector in recent years . such declines in the financial markets could result in significant realized and unrealized losses on investments and could have a material adverse impact on our results of operations , equity , business and insurer financial strength and debt ratings . our results could be adversely affected by catastrophic events . we are exposed to unpredictable catastrophic events , including weather-related and other natural catastrophes , as well as acts of terrorism . any material reduction in our operating results caused by the occurrence of one or more catastrophes could inhibit our ability to pay dividends or to meet our interest and principal payment obligations . by way of illustration , during the past five calendar years , pre-tax catastrophe losses , net of contract specific reinsurance but before cessions under corporate reinsurance programs , were as follows: .

Financial table:
calendar year:: ( dollars in millions )
calendar year:: 2016; pre-tax catastrophe losses: $ 301.2
calendar year:: 2015; pre-tax catastrophe losses: 53.8
calendar year:: 2014; pre-tax catastrophe losses: 56.3
calendar year:: 2013; pre-tax catastrophe losses: 194.0
calendar year:: 2012; pre-tax catastrophe losses: 410.0

Additional report context:
our losses from future catastrophic events could exceed our projections . we use projections of possible losses from future catastrophic events of varying types and magnitudes as a strategic underwriting tool . we use these loss projections to estimate our potential catastrophe losses in certain geographic areas and decide on the placement of retrocessional coverage or other actions to limit the extent of potential losses in a given geographic area . these loss projections are approximations , reliant on a mix of quantitative and qualitative processes , and actual losses may exceed the projections by a material amount , resulting in a material adverse effect on our financial condition and results of operations. .

Question: what was the change in the amount of pre-tax catastrophe losses from 2015 to 2016 in millions
Answer: 247.4
Financial report context:
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 , 2011 in the standard & poor 2019s 500 index , the dow jones transportation average and our class b common stock. .

Financial table:
12/31/2011: united parcel service inc .; 12/31/2012: $ 100.00; 12/31/2013: $ 103.84; 12/31/2014: $ 152.16; 12/31/2015: $ 165.35; 12/31/2016: $ 154.61; column_7: $ 189.72
12/31/2011: standard & poor 2019s 500 index; 12/31/2012: $ 100.00; 12/31/2013: $ 115.99; 12/31/2014: $ 153.54; 12/31/2015: $ 174.54; 12/31/2016: $ 176.94; column_7: $ 198.09
12/31/2011: dow jones transportation average; 12/31/2012: $ 100.00; 12/31/2013: $ 107.49; 12/31/2014: $ 151.97; 12/31/2015: $ 190.07; 12/31/2016: $ 158.22; column_7: $ 192.80

Additional report context:
.

Question: what was the percentage cumulative total shareowners return for united parcel service inc . for the five years ended 12/31/2016?
Answer: 89.72%
Financial report context:
page 78 of 98 notes to consolidated financial statements ball corporation and subsidiaries 17 . financial instruments and risk management ( continued ) at december 31 , 2006 , the company had outstanding interest rate swap agreements in europe with notional amounts of 20ac135 million paying fixed rates . approximately $ 4 million of net gain associated with these contracts is included in accumulated other comprehensive loss at december 31 , 2006 , of which $ 0.8 million is expected to be recognized in the consolidated statement of earnings during 2007 . approximately $ 1.1 million of net gain related to the termination or deselection of hedges is included in accumulated other comprehensive loss at december 31 , 2006 . the amount recognized in 2006 earnings related to terminated hedges was insignificant . the fair value of all non-derivative financial instruments approximates their carrying amounts with the exception of long-term debt . rates currently available to the company for loans with similar terms and maturities are used to estimate the fair value of long-term debt based on discounted cash flows . the fair value of derivatives generally reflects the estimated amounts that we would pay or receive upon termination of the contracts at december 31 , 2006 , taking into account any unrealized gains and losses on open contracts. .

Financial table:
( $ in millions ): long-term debt including current portion; 2006 carryingamount: $ 2311.6; 2006 fairvalue: $ 2314.1; 2006 carryingamount: $ 1482.9; fair value: $ 1496.6
( $ in millions ): unrealized gain ( loss ) on derivative contracts; 2006 carryingamount: 2013; 2006 fairvalue: 3.7; 2006 carryingamount: 2013; fair value: -0.1 ( 0.1 )

Additional report context:
foreign currency exchange rate risk our objective in managing exposure to foreign currency fluctuations is to protect foreign cash flows and earnings from changes associated with foreign currency exchange rate changes through the use of cash flow hedges . in addition , we manage foreign earnings translation volatility through the use of foreign currency options . our foreign currency translation risk results from the european euro , british pound , canadian dollar , polish zloty , serbian dinar , brazilian real , argentine peso and chinese renminbi . we face currency exposures in our global operations as a result of purchasing raw materials in u.s . dollars and , to a lesser extent , in other currencies . sales contracts are negotiated with customers to reflect cost changes and , where there is not a foreign exchange pass-through arrangement , the company uses forward and option contracts to manage foreign currency exposures . such contracts outstanding at december 31 , 2006 , expire within four years and there are no amounts included in accumulated other comprehensive loss related to these contracts. .

Question: approximately what percent of the net gain on hedging in aoci at 12/31/06 is expected to impact net income during 2007?
Answer: 20%
Financial report context:
dividends for a summary of the cash dividends paid on citi 2019s outstanding common stock during 2009 and 2010 , see note 33 to the consolidated financial statements . for so long as the u.s . government holds any citigroup trust preferred securities acquired pursuant to the exchange offers consummated in 2009 , citigroup has agreed not to pay a quarterly common stock dividend exceeding $ 0.01 per quarter , subject to certain customary exceptions . further , any dividend on citi 2019s outstanding common stock would need to be made in compliance with citi 2019s obligations to any remaining outstanding citigroup preferred stock . performance graph comparison of five-year cumulative total return the following graph and table compare the cumulative total return on citigroup 2019s common stock with the cumulative total return of the s&p 500 index and the s&p financial index over the five-year period extending through december 31 , 2010 . the graph and table assume that $ 100 was invested on december 31 , 2005 in citigroup 2019s common stock , the s&p 500 index and the s&p financial index and that all dividends were reinvested . citigroup s&p 500 index s&p financial index comparison of five-year cumulative total return for the years ended 2006 2007 2008 2009 2010 .

Financial table:
december 31,: 2006; citigroup: 119.55; s&p 500 index: 115.79; s&p financial index: 119.19
december 31,: 2007; citigroup: 66.10; s&p 500 index: 122.15; s&p financial index: 96.98
december 31,: 2008; citigroup: 15.88; s&p 500 index: 76.96; s&p financial index: 43.34
december 31,: 2009; citigroup: 7.85; s&p 500 index: 97.33; s&p financial index: 50.80
december 31,: 2010; citigroup: 11.22; s&p 500 index: 111.99; s&p financial index: 56.96

Additional report context:
.

Question: in 2007 what was the ratio of the cumulative total return for citigroup to s&p 500 index
Answer: 0.54
Financial report context:
( 3 ) refer to note 2 201csummary of significant accounting principles and practices 201d for further information . 13 . employee benefitsp y defined contribution savings plans aon maintains defined contribution savings plans for the benefit of its employees . the expense recognized for these plans is included in compensation and benefits in the consolidated statements of income . the expense for the significant plans in the u.s. , u.k. , netherlands and canada is as follows ( in millions ) : .

Financial table:
years ended december 31: u.s .; 2018: $ 98; 2017: $ 105; 2016: $ 121
years ended december 31: u.k .; 2018: 45; 2017: 43; 2016: 43
years ended december 31: netherlands and canada; 2018: 25; 2017: 25; 2016: 27
years ended december 31: total; 2018: $ 168; 2017: $ 173; 2016: $ 191

Additional report context:
pension and other postretirement benefits the company sponsors defined benefit pension and postretirement health and welfare plans that provide retirement , medical , and life insurance benefits . the postretirement health care plans are contributory , with retiree contributions adjusted annually , and the aa life insurance and pension plans are generally noncontributory . the significant u.s. , u.k. , netherlands and canadian pension plans are closed to new entrants. .

Question: in 2018 what was the percent of the expenses in the us to the total benefit expense
Answer: 58.3%
Financial report context:
risks relating to our business fluctuations in the financial markets could result in investment losses . prolonged and severe disruptions in the overall public debt and equity markets , such as occurred during 2008 , could result in significant realized and unrealized losses in our investment portfolio . although financial markets have significantly improved since 2008 , they could deteriorate in the future . there could also be disruption in individual market sectors , such as occurred in the energy sector in recent years . such declines in the financial markets could result in significant realized and unrealized losses on investments and could have a material adverse impact on our results of operations , equity , business and insurer financial strength and debt ratings . our results could be adversely affected by catastrophic events . we are exposed to unpredictable catastrophic events , including weather-related and other natural catastrophes , as well as acts of terrorism . any material reduction in our operating results caused by the occurrence of one or more catastrophes could inhibit our ability to pay dividends or to meet our interest and principal payment obligations . by way of illustration , during the past five calendar years , pre-tax catastrophe losses , net of contract specific reinsurance but before cessions under corporate reinsurance programs , were as follows: .

Financial table:
calendar year:: ( dollars in millions )
calendar year:: 2016; pre-tax catastrophe losses: $ 301.2
calendar year:: 2015; pre-tax catastrophe losses: 53.8
calendar year:: 2014; pre-tax catastrophe losses: 56.3
calendar year:: 2013; pre-tax catastrophe losses: 194.0
calendar year:: 2012; pre-tax catastrophe losses: 410.0

Additional report context:
our losses from future catastrophic events could exceed our projections . we use projections of possible losses from future catastrophic events of varying types and magnitudes as a strategic underwriting tool . we use these loss projections to estimate our potential catastrophe losses in certain geographic areas and decide on the placement of retrocessional coverage or other actions to limit the extent of potential losses in a given geographic area . these loss projections are approximations , reliant on a mix of quantitative and qualitative processes , and actual losses may exceed the projections by a material amount , resulting in a material adverse effect on our financial condition and results of operations. .

Question: what are the total pre-tax catastrophe losses in the last five years?\\n
Answer: 1015.3
Financial report context:
performance graph the performance graph below shows the five-year cumulative total stockholder return on applied common stock during the period from october 28 , 2007 through october 28 , 2012 . this is compared with the cumulative total return of the standard & poor 2019s 500 stock index and the rdg semiconductor composite index over the same period . the comparison assumes $ 100 was invested on october 28 , 2007 in applied common stock and in each of the foregoing indices and assumes reinvestment of dividends , if any . dollar amounts in the graph are rounded to the nearest whole dollar . the performance shown in the graph represents past performance and should not be considered an indication of future performance . comparison of 5 year cumulative total return* among applied materials , inc. , the s&p 500 index and the rdg semiconductor composite index * $ 100 invested on 10/28/07 in stock or 10/31/07 in index , including reinvestment of dividends . indexes calculated on month-end basis . copyright a9 2012 s&p , a division of the mcgraw-hill companies inc . all rights reserved. .

Financial table:
10/28/2007: applied materials; 10/26/2008: 100.00; 10/25/2009: 61.22; 10/31/2010: 71.06; 10/30/2011: 69.23; 10/28/2012: 72.37; column_7: 62.92
10/28/2007: s&p 500 index; 10/26/2008: 100.00; 10/25/2009: 63.90; 10/31/2010: 70.17; 10/30/2011: 81.76; 10/28/2012: 88.37; column_7: 101.81
10/28/2007: rdg semiconductor composite index; 10/26/2008: 100.00; 10/25/2009: 54.74; 10/31/2010: 68.59; 10/30/2011: 84.46; 10/28/2012: 91.33; column_7: 82.37

Additional report context:
dividends during fiscal 2012 , applied 2019s board of directors declared three quarterly cash dividends in the amount of $ 0.09 per share each and one quarterly cash dividend in the amount of $ 0.08 per share . during fiscal 2011 , applied 2019s board of directors declared three quarterly cash dividends in the amount of $ 0.08 per share each and one quarterly cash dividend in the amount of $ 0.07 per share . during fiscal 2010 , applied 2019s board of directors declared three quarterly cash dividends in the amount of $ 0.07 per share each and one quarterly cash dividend in the amount of $ 0.06 . dividends declared during fiscal 2012 , 2011 and 2010 amounted to $ 438 million , $ 408 million and $ 361 million , respectively . applied currently anticipates that it will continue to pay cash dividends on a quarterly basis in the future , although the declaration and amount of any future cash dividends are at the discretion of the board of directors and will depend on applied 2019s financial condition , results of operations , capital requirements , business conditions and other factors , as well as a determination that cash dividends are in the best interests of applied 2019s stockholders . 10/28/07 10/26/08 10/25/09 10/31/10 10/30/11 10/28/12 applied materials , inc . s&p 500 rdg semiconductor composite .

Question: what is the roi of s&p500 if the investment takes place in october 2007 and it is sold in october 2010?
Answer: 18.24%
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 was the percent of the growth in the stock total return performance for hum from 2013 to 2014
Answer: 62
Financial report context:
the company granted 1020 performance shares . the vesting of these shares is contingent on meeting stated goals over a performance period . beginning with restricted stock grants in september 2010 , dividends are accrued on restricted class a common stock and restricted stock units and are paid once the restricted stock vests . the following table summarizes restricted stock and performance shares activity for 2010 : number of shares weighted average grant date fair value .

Financial table:
number of shares: outstanding at december 31 2009; weighted average grant date fair value: 116677; column_3: $ 280
number of shares: granted; weighted average grant date fair value: 134245; column_3: 275
number of shares: vested; weighted average grant date fair value: -34630 ( 34630 ); column_3: 257
number of shares: cancelled; weighted average grant date fair value: -19830 ( 19830 ); column_3: 260
number of shares: outstanding at december 31 2010; weighted average grant date fair value: 196462; column_3: 283

Additional report context:
the total fair value of restricted stock that vested during the years ended december 31 , 2010 , 2009 and 2008 , was $ 10.3 million , $ 6.2 million and $ 2.5 million , respectively . eligible employees may acquire shares of cme group 2019s class a common stock using after-tax payroll deductions made during consecutive offering periods of approximately six months in duration . shares are purchased at the end of each offering period at a price of 90% ( 90 % ) of the closing price of the class a common stock as reported on the nasdaq . compensation expense is recognized on the dates of purchase for the discount from the closing price . in 2010 , 2009 and 2008 , a total of 4371 , 4402 and 5600 shares , respectively , of class a common stock were issued to participating employees . these shares are subject to a six-month holding period . annual expense of $ 0.1 million for the purchase discount was recognized in 2010 , 2009 and 2008 , respectively . non-executive directors receive an annual award of class a common stock with a value equal to $ 75000 . non-executive directors may also elect to receive some or all of the cash portion of their annual stipend , up to $ 25000 , in shares of stock based on the closing price at the date of distribution . as a result , 7470 , 11674 and 5509 shares of class a common stock were issued to non-executive directors during 2010 , 2009 and 2008 , respectively . these shares are not subject to any vesting restrictions . expense of $ 2.4 million , $ 2.5 million and $ 2.4 million related to these stock-based payments was recognized for the years ended december 31 , 2010 , 2009 and 2008 , respectively. .

Question: considering the weighted average grant date fair value , whats is the difference between how many actual shares vested during the year of 2010 and how many vested based on the average grant fair value?
Answer: 5447
Financial report context:
at december 31 , 2009 , aon had domestic federal operating loss carryforwards of $ 7 million that will expire at various dates from 2010 to 2024 , state operating loss carryforwards of $ 513 million that will expire at various dates from 2010 to 2028 , and foreign operating and capital loss carryforwards of $ 453 million and $ 252 million , respectively , nearly all of which are subject to indefinite carryforward . unrecognized tax benefits the following is a reconciliation of the company 2019s beginning and ending amount of unrecognized tax benefits ( in millions ) : .

Financial table:
2009: balance at january 1; 2008: $ 86; column_3: $ 70
2009: additions based on tax positions related to the current year; 2008: 2; column_3: 5
2009: additions for tax positions of prior years; 2008: 5; column_3: 12
2009: reductions for tax positions of prior years; 2008: -11 ( 11 ); column_3: -11 ( 11 )
2009: settlements; 2008: -10 ( 10 ); column_3: -4 ( 4 )
2009: lapse of statute of limitations; 2008: -3 ( 3 ); column_3: -1 ( 1 )
2009: acquisitions; 2008: 6; column_3: 21
2009: foreign currency translation; 2008: 2; column_3: -6 ( 6 )
2009: balance at december 31; 2008: $ 77; column_3: $ 86

Additional report context:
as of december 31 , 2009 , $ 61 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 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 2009 , 2008 and 2007 . aon accrued interest of $ 2 million during 2009 and less than $ 1 million during both 2008 and 2007 . as of december 31 , 2009 and 2008 , aon has recorded a liability for penalties of $ 5 million and $ 4 million , respectively , and for interest of $ 18 million and $ 14 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 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 2002. .

Question: considering the years 2008 and 2009 , what is the increase observed in the liability for interest?
Answer: 28.57%