alanslzr/finqa-rag huggingface dataset:
Financial report context:
mastercard incorporated notes to consolidated financial statements 2014 ( continued ) ( in thousands , except percent and per share data ) the following table summarizes expected benefit payments through 2019 for the pension plans , including those payments expected to be paid from the company 2019s general assets . since the majority of the benefit payments are made in the form of lump-sum distributions , actual benefit payments may differ from expected benefit payments. .

Financial table:
2010: 2011; $ 18181: 27090
2010: 2012; $ 18181: 21548
2010: 2013; $ 18181: 25513
2010: 2014; $ 18181: 24002
2010: 2015-2019; $ 18181: 128494

Additional report context:
substantially all of the company 2019s u.s . employees are eligible to participate in a defined contribution savings plan ( the 201csavings plan 201d ) sponsored by the company . the savings plan allows employees to contribute a portion of their base compensation on a pre-tax and after-tax basis in accordance with specified guidelines . the company matches a percentage of employees 2019 contributions up to certain limits . in 2007 and prior years , the company could also contribute to the savings plan a discretionary profit sharing component linked to company performance during the prior year . beginning in 2008 , the discretionary profit sharing amount related to prior year company performance was paid directly to employees as a short-term cash incentive bonus rather than as a contribution to the savings plan . in addition , the company has several defined contribution plans outside of the united states . the company 2019s contribution expense related to all of its defined contribution plans was $ 40627 , $ 35341 and $ 26996 for 2009 , 2008 and 2007 , respectively . note 13 . postemployment and postretirement benefits the company maintains a postretirement plan ( the 201cpostretirement plan 201d ) providing health coverage and life insurance benefits for substantially all of its u.s . employees hired before july 1 , 2007 . the company amended the life insurance benefits under the postretirement plan effective january 1 , 2007 . the impact , net of taxes , of this amendment was an increase of $ 1715 to accumulated other comprehensive income in 2007 . in 2009 , the company recorded a $ 3944 benefit expense as a result of enhanced postretirement medical benefits under the postretirement plan provided to employees that chose to participate in a voluntary transition program. .

Question: what is the average contribution expense related to all of its defined contribution plans for the years 2007-2009?
Answer: 34321.3
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 variation observed in the foreign currency translation , in millions?
Answer: 8
Financial report context:
the diluted earnings per share calculation excludes stock options , sars , restricted stock and units and performance units and stock that were anti-dilutive . shares underlying the excluded stock options and sars totaled 2.6 million , 10.3 million and 10.2 million for the years ended december 31 , 2017 , 2016 and 2015 , respectively . for the year ended december 31 , 2016 , 4.5 million shares of restricted stock and restricted stock units and performance units and performance stock were excluded . 10 . supplemental cash flow information net cash paid for interest and income taxes was as follows for the years ended december 31 , 2017 , 2016 and 2015 ( in thousands ) : .

Financial table:
2017: interest net of capitalized interest; 2016: $ 275305; 2015: $ 252030; column_4: $ 222088
2017: income taxes net of refunds received; 2016: $ 188946; 2015: $ -39293 ( 39293 ); column_4: $ 41108

Additional report context:
eog's accrued capital expenditures at december 31 , 2017 , 2016 and 2015 were $ 475 million , $ 388 million and $ 416 million , respectively . non-cash investing activities for the year ended december 31 , 2017 included non-cash additions of $ 282 million to eog's oil and gas properties as a result of property exchanges . non-cash investing activities for the year ended december 31 , 2016 included $ 3834 million in non-cash additions to eog's oil and gas properties related to the yates transaction ( see note 17 ) . 11 . business segment information eog's operations are all crude oil and natural gas exploration and production related . the segment reporting topic of the asc establishes standards for reporting information about operating segments in annual financial statements . operating segments are defined as components of an enterprise about which separate financial information is available and evaluated regularly by the chief operating decision maker , or decision-making group , in deciding how to allocate resources and in assessing performance . eog's chief operating decision-making process is informal and involves the chairman of the board and chief executive officer and other key officers . this group routinely reviews and makes operating decisions related to significant issues associated with each of eog's major producing areas in the united states , trinidad , the united kingdom and china . for segment reporting purposes , the chief operating decision maker considers the major united states producing areas to be one operating segment. .

Question: what is the increase observed in accrued capital expenditures during 2016 and 2017?
Answer: 22.42%
Financial report context:
intel corporation notes to consolidated financial statements ( continued ) the aggregate fair value of awards that vested in 2015 was $ 1.5 billion ( $ 1.1 billion in 2014 and $ 1.0 billion in 2013 ) , which represents the market value of our common stock on the date that the rsus vested . the grant-date fair value of awards that vested in 2015 was $ 1.1 billion ( $ 949 million in 2014 and $ 899 million in 2013 ) . the number of rsus vested includes shares of common stock that we withheld on behalf of employees to satisfy the minimum statutory tax withholding requirements . rsus that are expected to vest are net of estimated future forfeitures . as of december 26 , 2015 , there was $ 1.8 billion in unrecognized compensation costs related to rsus granted under our equity incentive plans . we expect to recognize those costs over a weighted average period of 1.2 years . stock option awards as of december 26 , 2015 , options outstanding that have vested and are expected to vest were as follows : number of options ( in millions ) weighted average exercise weighted average remaining contractual ( in years ) aggregate intrinsic ( in millions ) .

Financial table:
number ofoptions ( in millions ): vested; weightedaverageexerciseprice: 43.8; weightedaverageremainingcontractualterm ( in years ): $ 21.07; aggregateintrinsicvalue ( in millions ): 1.8; column_5: $ 609
number ofoptions ( in millions ): expected to vest; weightedaverageexerciseprice: 9.6; weightedaverageremainingcontractualterm ( in years ): $ 24.07; aggregateintrinsicvalue ( in millions ): 4.1; column_5: $ 104
number ofoptions ( in millions ): total; weightedaverageexerciseprice: 53.4; weightedaverageremainingcontractualterm ( in years ): $ 21.61; aggregateintrinsicvalue ( in millions ): 2.2; column_5: $ 713

Additional report context:
aggregate intrinsic value represents the difference between the exercise price and $ 34.98 , the closing price of our common stock on december 24 , 2015 , as reported on the nasdaq global select market , for all in-the-money options outstanding . options outstanding that are expected to vest are net of estimated future option forfeitures . options with a fair value of $ 42 million completed vesting in 2015 ( $ 68 million in 2014 and $ 186 million in 2013 ) . as of december 26 , 2015 , there was $ 13 million in unrecognized compensation costs related to stock options granted under our equity incentive plans . we expect to recognize those costs over a weighted average period of approximately eight months. .

Question: as of december 26 , 2015 , what was the expected unrecognized compensation costs to be recognized per year in billions
Answer: 1.5
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 , 2018 . the graph assumes an investment of $ 100 in each of our common stock , the s&p 500 , and the peer group on december 31 , 2013 , and that dividends were reinvested when paid. .

Financial table:
12/31/2013: hum; 12/31/2014: $ 100; 12/31/2015: $ 140; 12/31/2016: $ 176; 12/31/2017: $ 202; 12/31/2018: $ 247; column_7: $ 287
12/31/2013: s&p 500; 12/31/2014: $ 100; 12/31/2015: $ 114; 12/31/2016: $ 115; 12/31/2017: $ 129; 12/31/2018: $ 157; column_7: $ 150
12/31/2013: peer group; 12/31/2014: $ 100; 12/31/2015: $ 128; 12/31/2016: $ 135; 12/31/2017: $ 137; 12/31/2018: $ 173; column_7: $ 191

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

Question: what was the ratio of the stock total return performance for hum to s&p 500 at 12/31/2016
Answer: 1.57
Financial report context:
the contractual maturities of held-to-maturity securities as of january 30 , 2009 were in excess of three years and were $ 31.4 million at cost and $ 28.9 million at fair value , respectively . for the successor year ended january 30 , 2009 and period ended february 1 , 2008 , and the predecessor period ended july 6 , 2007 and year ended february 2 , 2007 , gross realized gains and losses on the sales of available-for-sale securities were not material . the cost of securities sold is based upon the specific identification method . merchandise inventories inventories are stated at the lower of cost or market with cost determined using the retail last-in , first-out ( 201clifo 201d ) method . under the company 2019s retail inventory method ( 201crim 201d ) , the calculation of gross profit and the resulting valuation of inventories at cost are computed by applying a calculated cost-to-retail inventory ratio to the retail value of sales at a department level . costs directly associated with warehousing and distribution are capitalized into inventory . the excess of current cost over lifo cost was approximately $ 50.0 million at january 30 , 2009 and $ 6.1 million at february 1 , 2008 . current cost is determined using the retail first-in , first-out method . the company 2019s lifo reserves were adjusted to zero at july 6 , 2007 as a result of the merger . the successor recorded lifo provisions of $ 43.9 million and $ 6.1 million during 2008 and 2007 , respectively . the predecessor recorded a lifo credit of $ 1.5 million in 2006 . in 2008 , the increased commodity cost pressures mainly related to food and pet products which have been driven by fruit and vegetable prices and rising freight costs . increases in petroleum , resin , metals , pulp and other raw material commodity driven costs also resulted in multiple product cost increases . the company intends to address these commodity cost increases through negotiations with its vendors and by increasing retail prices as necessary . on a quarterly basis , the company estimates the annual impact of commodity cost fluctuations based upon the best available information at that point in time . store pre-opening costs pre-opening costs related to new store openings and the construction periods are expensed as incurred . property and equipment property and equipment are recorded at cost . the company provides for depreciation and amortization on a straight-line basis over the following estimated useful lives: .

Financial table:
land improvements: buildings; 20: 39-40
land improvements: furniture fixtures and equipment; 20: 3-10

Additional report context:
improvements of leased properties are amortized over the shorter of the life of the applicable lease term or the estimated useful life of the asset. .

Question: what the difference of the held-to-maturity securities at cost and at fair value as of january 30 , 2009 , in millions?
Answer: 2.5
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 , 2009 in the standard & poor 2019s 500 index , the dow jones transportation average , and our class b common stock. .

Financial table:
12/31/2009: united parcel service inc .; 12/31/2010: $ 100.00; 12/31/2011: $ 130.29; 12/31/2012: $ 135.35; 12/31/2013: $ 140.54; 12/31/2014: $ 205.95; column_7: $ 223.79
12/31/2009: standard & poor 2019s 500 index; 12/31/2010: $ 100.00; 12/31/2011: $ 115.06; 12/31/2012: $ 117.48; 12/31/2013: $ 136.26; 12/31/2014: $ 180.38; column_7: $ 205.05
12/31/2009: dow jones transportation average; 12/31/2010: $ 100.00; 12/31/2011: $ 126.74; 12/31/2012: $ 126.75; 12/31/2013: $ 136.24; 12/31/2014: $ 192.61; column_7: $ 240.91

Additional report context:
.

Question: what is the roi of an investment in ups from 2010 to 2012?
Answer: 7.9%
Financial report context:
stock performance graph : the graph below shows the cumulative total shareholder return assuming the investment of $ 100 , on december 31 , 2010 , and the reinvestment of dividends thereafter , if any , in the company's common stock versus the standard and poor's s&p 500 retail index ( "s&p 500 retail index" ) and the standard and poor's s&p 500 index ( "s&p 500" ) . .

Financial table:
company/index: o'reilly automotive inc .; december 31 , 2010: $ 100; december 31 , 2011: $ 132; december 31 , 2012: $ 148; december 31 , 2013: $ 213; december 31 , 2014: $ 319; december 31 , 2015: $ 419
company/index: s&p 500 retail index; december 31 , 2010: 100; december 31 , 2011: 103; december 31 , 2012: 128; december 31 , 2013: 185; december 31 , 2014: 203; december 31 , 2015: 252
company/index: s&p 500; december 31 , 2010: $ 100; december 31 , 2011: $ 100; december 31 , 2012: $ 113; december 31 , 2013: $ 147; december 31 , 2014: $ 164; december 31 , 2015: $ 163

Additional report context:
.

Question: how much greater was the five year return for the s&p 500 retail index compared to the s&p 500?
Answer: 89
Financial report context:
table of contents performance graph the following performance graph shows the cumulative total return to a holder of the company 2019s common stock , assuming dividend reinvestment , compared with the cumulative total return , assuming dividend reinvestment , of the standard & poor ( "s&p" ) 500 index and the dow jones us financials index during the period from december 31 , 2010 through december 31 , 2015. .

Financial table:
12/10: e*trade financial corporation; 12/11: 100.00; 12/12: 49.75; 12/13: 55.94; 12/14: 122.75; 12/15: 151.59; column_7: 185.25
12/10: s&p 500 index; 12/11: 100.00; 12/12: 102.11; 12/13: 118.45; 12/14: 156.82; 12/15: 178.29; column_7: 180.75
12/10: dow jones us financials index; 12/11: 100.00; 12/12: 87.16; 12/13: 110.56; 12/14: 148.39; 12/15: 170.04; column_7: 170.19

Additional report context:
.

Question: what was the percentage cumulative total return for e*trade financial corporation for the five years ended 12/15?
Answer: 85.25%
Financial report context:
stock performance graph : the graph below shows the cumulative total shareholder return assuming the investment of $ 100 , on december 31 , 2010 , and the reinvestment of dividends thereafter , if any , in the company's common stock versus the standard and poor's s&p 500 retail index ( "s&p 500 retail index" ) and the standard and poor's s&p 500 index ( "s&p 500" ) . .

Financial table:
company/index: o'reilly automotive inc .; december 31 , 2010: $ 100; december 31 , 2011: $ 132; december 31 , 2012: $ 148; december 31 , 2013: $ 213; december 31 , 2014: $ 319; december 31 , 2015: $ 419
company/index: s&p 500 retail index; december 31 , 2010: 100; december 31 , 2011: 103; december 31 , 2012: 128; december 31 , 2013: 185; december 31 , 2014: 203; december 31 , 2015: 252
company/index: s&p 500; december 31 , 2010: $ 100; december 31 , 2011: $ 100; december 31 , 2012: $ 113; december 31 , 2013: $ 147; december 31 , 2014: $ 164; december 31 , 2015: $ 163

Additional report context:
.

Question: what is the roi of an investment in the s&p500 from 2010 to 2011?
Answer: 0%
Financial report context:
the containerboard group ( a division of tenneco packaging inc. ) notes to combined financial statements ( continued ) april 11 , 1999 14 . leases ( continued ) to the sale transaction on april 12 , 1999 . therefore , the remaining outstanding aggregate minimum rental commitments under noncancelable operating leases are as follows : ( in thousands ) .

Financial table:
remainder of 1999: 2000; $ 7606: 7583
remainder of 1999: 2001; $ 7606: 4891
remainder of 1999: 2002; $ 7606: 3054
remainder of 1999: 2003; $ 7606: 1415
remainder of 1999: thereafter; $ 7606: 1178
remainder of 1999: total; $ 7606: $ 25727

Additional report context:
15 . sale of assets in the second quarter of 1996 , packaging entered into an agreement to form a joint venture with caraustar industries whereby packaging sold its two recycled paperboard mills and a fiber recycling operation and brokerage business to the joint venture in return for cash and a 20% ( 20 % ) equity interest in the joint venture . proceeds from the sale were approximately $ 115 million and the group recognized a $ 50 million pretax gain ( $ 30 million after taxes ) in the second quarter of 1996 . in june , 1998 , packaging sold its remaining 20% ( 20 % ) equity interest in the joint venture to caraustar industries for cash and a note of $ 26000000 . the group recognized a $ 15 million pretax gain on this transaction . at april 11 , 1999 , the balance of the note with accrued interest is $ 27122000 . the note was paid in june , 1999 . 16 . subsequent events on august 25 , 1999 , pca and packaging agreed that the acquisition consideration should be reduced as a result of a postclosing price adjustment by an amount equal to $ 20 million plus interest through the date of payment by packaging . the group recorded $ 11.9 million of this amount as part of the impairment charge on the accompanying financial statements , representing the amount that was previously estimated by packaging . pca intends to record the remaining amount in september , 1999 . in august , 1999 , pca signed purchase and sales agreements with various buyers to sell approximately 405000 acres of timberland . pca has completed the sale of approximately 260000 of these acres and expects to complete the sale of the remaining acres by mid-november , 1999. .

Question: of the post-closing price adjustment of $ 20 million plus interest , what percentage was recognized as part of the impairment charge on the accompanying financial statements?
Answer: 59.5%