bevaya/FinQA huggingface dataset:
jpmorgan chase & co./2009 annual report 173 trading assets and liabilities average balances average trading assets and liabilities were as follows for the periods indicated. .

Table: year ended december 31 ( in millions ) 2009 2008 2007 trading assets 2013 debt and equity instruments $ 318063 $ 384102 $ 381415 trading assets 2013 derivative receivables 110457 121417 65439 trading liabilities 2013 debt and equityinstruments ( a ) $ 60224 $ 78841 $ 94737 trading liabilities 2013 derivative payables 77901 93200 65198

( a ) primarily represent securities sold , not yet purchased . note 4 2013 fair value option the fair value option provides an option to elect fair value as an alternative measurement for selected financial assets , financial liabilities , unrecognized firm commitments , and written loan com- mitments not previously carried at fair value . elections elections were made by the firm to : 2022 mitigate income statement volatility caused by the differences in the measurement basis of elected instruments ( for example , cer- tain instruments elected were previously accounted for on an accrual basis ) while the associated risk management arrange- ments are accounted for on a fair value basis ; 2022 eliminate the complexities of applying certain accounting models ( e.g. , hedge accounting or bifurcation accounting for hybrid in- struments ) ; and 2022 better reflect those instruments that are managed on a fair value basis . elections include : 2022 securities financing arrangements with an embedded derivative and/or a maturity of greater than one year . 2022 loans purchased or originated as part of securitization ware- housing activity , subject to bifurcation accounting , or managed on a fair value basis . 2022 structured notes issued as part of ib 2019s client-driven activities . ( structured notes are financial instruments that contain embed- ded derivatives. ) 2022 certain tax credits and other equity investments acquired as part of the washington mutual transaction . the cumulative effect on retained earnings of the adoption of the fair value option on january 1 , 2007 , was $ 199 million. .

Question: what is the total equity in 2009 , in millions of dollars?
Answer: 290395
Calculation: subtract(add(318063, 110457), add(60224, 77901))
Explanation: its the difference between the total assets and the total liabilities .
6 . principal transactions citi 2019s principal transactions revenue consists of realized and unrealized gains and losses from trading activities . trading activities include revenues from fixed income , equities , credit and commodities products and foreign exchange transactions that are managed on a portfolio basis characterized by primary risk . not included in the table below is the impact of net interest revenue related to trading activities , which is an integral part of trading activities 2019 profitability . for additional information regarding principal transactions revenue , see note a04 to the consolidated financial statements for information about net interest revenue related to trading activities . principal transactions include cva ( credit valuation adjustments on derivatives ) and fva ( funding valuation adjustments ) on over-the-counter derivatives . these adjustments are discussed further in note 24 to the consolidated financial statements . the following table presents principal transactions revenue: .

Table: in millions of dollars 2018 2017 2016 interest rate risks ( 1 ) $ 5186 $ 5301 $ 4229 foreign exchange risks ( 2 ) 1423 2435 1699 equity risks ( 3 ) 1346 525 330 commodity and other risks ( 4 ) 662 425 899 credit products and risks ( 5 ) 445 789 700 total $ 9062 $ 9475 $ 7857

( 1 ) includes revenues from government securities and corporate debt , municipal securities , mortgage securities and other debt instruments . also includes spot and forward trading of currencies and exchange-traded and over-the-counter ( otc ) currency options , options on fixed income securities , interest rate swaps , currency swaps , swap options , caps and floors , financial futures , otc options and forward contracts on fixed income securities . ( 2 ) includes revenues from foreign exchange spot , forward , option and swap contracts , as well as foreign currency translation ( fx translation ) gains and losses . ( 3 ) includes revenues from common , preferred and convertible preferred stock , convertible corporate debt , equity-linked notes and exchange-traded and otc equity options and warrants . ( 4 ) primarily includes revenues from crude oil , refined oil products , natural gas and other commodities trades . ( 5 ) includes revenues from structured credit products. .

Question: what was the percent of the principal transactions revenue associated with foreign exchange risks in 2017
Answer: 25.7%
Calculation: divide(2435, 9475)
Explanation: the principal transactions revenue associated with foreign exchange risks in 2017 was 25.7%
part i item 1 entergy corporation , domestic utility companies , and system energy research spending entergy is a member of the electric power research institute ( epri ) . epri conducts a broad range of research in major technical fields related to the electric utility industry . entergy participates in various epri projects based on entergy's needs and available resources . the domestic utility companies contributed $ 1.5 million in 2003 , $ 2.1 million in 2002 , and $ 4 million in 2001 to epri . the non-utility nuclear business contributed $ 3 million in 2003 and 2002 and $ 2 million in 2001 to epri . employees employees are an integral part of entergy's commitment to serving its customers . as of december 31 , 2003 , entergy employed 14773 people. .

Table: entergy arkansas 1516 entergy gulf states 1676 entergy louisiana 918 entergy mississippi 810 entergy new orleans 375 system energy - entergy operations 2902 entergy services 2755 entergy nuclear operations 3357 other subsidiaries 255 total full-time 14564 part-time 209 total entergy 14773

approximately 4900 employees are represented by the international brotherhood of electrical workers union , the utility workers union of america , and the international brotherhood of teamsters union. .

Question: what portion of the total entergy staff is employed at entergy operations?
Answer: 19.6%
Calculation: divide(2902, 14773)
stock performance graph the line graph that follows compares the cumulative total stockholder return on our common stock with the cumulative total return of the dow jones u.s . technology index* and the standard & poor 2019s s&p 500* index for the five years ended december 28 , 2013 . the graph and table assume that $ 100 was invested on december 26 , 2008 ( the last day of trading for the fiscal year ended december 27 , 2008 ) in each of our common stock , the dow jones u.s . technology index , and the s&p 500 index , and that all dividends were reinvested . cumulative total stockholder returns for our common stock , the dow jones u.s . technology index , and the s&p 500 index are based on our fiscal year . comparison of five-year cumulative return for intel , the dow jones u.s . technology index* , and the s&p 500* index .

Table: 2008 2009 2010 2011 2012 2013 intel corporation $ 100 $ 148 $ 157 $ 191 $ 163 $ 214 dow jones u.s . technology index $ 100 $ 170 $ 191 $ 191 $ 209 $ 270 s&p 500 index $ 100 $ 132 $ 151 $ 154 $ 175 $ 236

table of contents .

Question: what was the difference in percentage five-year cumulative return for intel versus the s&p 500 index for the five years ended 2013?
Answer: -22%
Calculation: subtract(divide(subtract(214, 100), 100), divide(subtract(236, 100), 100))
performance graph the following graph and table compares the cumulative five-year total return provided to shareholders on our class a common stock relative to the cumulative total returns of the s&p 500 index and our customized peer group . the peer group includes cboe holdings , inc. , intercontinentalexchange group , inc . and nasdaq , inc . an investment of $ 100 ( with reinvestment of all dividends ) is assumed to have been made in our class a common stock , in the peer group and the s&p 500 index on december 31 , 2012 , and its relative performance is tracked through december 31 , 2017 . comparison of 5 year cumulative total return* among cme group inc. , the s&p 500 index , and a peer group 12/12 12/13 12/14 12/15 12/16 cme group inc . s&p 500 peer group * $ 100 invested on 12/31/12 in stock or index , including reinvestment of dividends . fiscal year ending december 31 . copyright a9 2018 standard & poor 2019s , a division of s&p global . all rights reserved . the stock price performance included in this graph is not necessarily indicative of future stock price performance. .

Table: 2013 2014 2015 2016 2017 cme group inc . $ 164.01 $ 194.06 $ 208.95 $ 279.85 $ 370.32 s&p 500 132.39 150.51 152.59 170.84 208.14 peer group 176.61 187.48 219.99 249.31 323.23

unregistered sales of equity securities during the past three years there have not been any unregistered sales by the company of equity securities. .

Question: in 2017 what was the ratio of the the cme group inc . stock perfomamce to the s&p
Answer: 1.8
Calculation: divide(370.32, 208.14)
.

Table: ( $ in millions except per share amounts ) year ended december 31 2014 1st qtr year ended december 31 2014 2nd qtr year ended december 31 2014 3rd qtr year ended december 31 2014 4th qtr ( 3 ) sales and service revenues $ 1594 $ 1719 $ 1717 $ 1927 operating income ( loss ) 159 181 171 144 earnings ( loss ) before income taxes 132 152 144 79 net earnings ( loss ) 90 100 96 52 dividends declared per share $ 0.20 $ 0.20 $ 0.20 $ 0.40 basic earnings ( loss ) per share $ 1.83 $ 2.05 $ 1.97 $ 1.07 diluted earnings ( loss ) per share $ 1.81 $ 2.04 $ 1.96 $ 1.05

( 3 ) in the fourth quarter of 2014 , the company recorded a $ 47 million goodwill impairment charge . item 9 . changes in and disagreements with accountants on accounting and financial disclosure item 9a . controls and procedures disclosure controls and procedures the company's management , with the participation of the company's chief executive officer and chief financial officer , has evaluated the effectiveness of the company's disclosure controls and procedures ( as defined in rules 13a-15 ( e ) and 15d-15 ( e ) under the securities exchange act of 1934 , as amended ( the "exchange act" ) ) as of december 31 , 2015 . based on that evaluation , the company's chief executive officer and chief financial officer concluded that , as of december 31 , 2015 , the company's disclosure controls and procedures were effective to ensure that information required to be disclosed in reports the company files or submits under the exchange act is ( i ) recorded , processed , summarized and reported within the time periods specified in sec rules and forms , and ( ii ) accumulated and communicated to management to allow their timely decisions regarding required disclosure . changes in internal control over financial reporting during the three months ended december 31 , 2015 , no change occurred in the company's internal control over financial reporting that materially affected , or is reasonably likely to materially affect , the company's internal control over financial reporting. .

Question: what was the operating margin in the 4th quarter
Answer: 7.5%
Calculation: divide(144, 1927)
Explanation: the operating margin is the operating income divide by the revenues
news corporation notes to the consolidated financial statements contract liabilities and assets the company 2019s deferred revenue balance primarily relates to amounts received from customers for subscriptions paid in advance of the services being provided . the following table presents changes in the deferred revenue balance for the fiscal year ended june 30 , 2019 : for the fiscal year ended june 30 , 2019 ( in millions ) .

Table: for the fiscal year ended june 30 2019 ( in millions ) balance as of july 1 2018 $ 510 deferral of revenue 3008 recognition of deferred revenue ( a ) -3084 ( 3084 ) other -6 ( 6 ) balance as of june 30 2019 $ 428

( a ) for the fiscal year ended june 30 , 2019 , the company recognized approximately $ 493 million of revenue which was included in the opening deferred revenue balance . contract assets were immaterial for disclosure as of june 30 , 2019 . practical expedients the company typically expenses sales commissions incurred to obtain a customer contract as those amounts are incurred as the amortization period is 12 months or less . these costs are recorded within selling , general and administrative in the statements of operations . the company also applies the practical expedient for significant financing components when the transfer of the good or service is paid within 12 months or less , or the receipt of consideration is received within 12 months or less of the transfer of the good or service . other revenue disclosures during the fiscal year ended june 30 , 2019 , the company recognized approximately $ 316 million in revenues related to performance obligations that were satisfied or partially satisfied in a prior reporting period . the remaining transaction price related to unsatisfied performance obligations as of june 30 , 2019 was approximately $ 354 million , of which approximately $ 182 million is expected to be recognized during fiscal 2020 , approximately $ 129 million is expected to be recognized in fiscal 2021 , $ 35 million is expected to be recognized in fiscal 2022 , $ 5 million is expected to be recognized in fiscal 2023 , with the remainder to be recognized thereafter . these amounts do not include ( i ) contracts with an expected duration of one year or less , ( ii ) contracts for which variable consideration is determined based on the customer 2019s subsequent sale or usage and ( iii ) variable consideration allocated to performance obligations accounted for under the series guidance that meets the allocation objective under asc 606 . note 4 . acquisitions , disposals and other transactions fiscal 2019 opcity in october 2018 , the company acquired opcity , a market-leading real estate technology platform that matches qualified home buyers and sellers with real estate professionals in real time . the total transaction value was approximately $ 210 million , consisting of approximately $ 182 million in cash , net of $ 7 million of cash .

Question: what was the value in millions of non cash assets for the transaction in which opcity was acquired?
Answer: 28
Calculation: subtract(210, 182)
notes to consolidated financial statements the following table sets forth the activity related to the 2005 restructuring plan liabilities . ( millions ) .

Table: balance at january 1 2005 $ 2014 expensed in 2005 141 cash payments in 2005 -23 ( 23 ) foreign currency revaluation -2 ( 2 ) balance at december 31 2005 116 expensed in 2006 155 cash payments in 2006 -141 ( 141 ) foreign currency revaluation 4 balance at december 31 2006 134 expensed in 2007 38 cash payments in 2007 -110 ( 110 ) foreign currency revaluation 1 balance at december 31 2007 $ 63

aon 2019s unpaid restructuring liabilities are included in both accounts payable and accrued liabilities and other non-current liabilities in the consolidated statements of financial position . aon corporation .

Question: what is the net change in aon 2019s unpaid restructuring liabilities during 2007?
Answer: -71
Calculation: add(add(38, -110), 1)
entergy corporation and subsidiaries management 2019s financial discussion and analysis regulatory asset associated with new nuclear generation development costs as a result of a joint stipulation entered into with the mississippi public utilities staff , subsequently approved by the mpsc , in which entergy mississippi agreed not to pursue recovery of the costs deferred by an mpsc order in the new nuclear generation docket . see note 2 to the financial statements for further discussion of the new nuclear generation development costs and the joint stipulation . net revenue utility following is an analysis of the change in net revenue comparing 2015 to 2014 . amount ( in millions ) .

Table: amount ( in millions ) 2014 net revenue $ 5735 retail electric price 187 volume/weather 95 louisiana business combination customer credits -107 ( 107 ) miso deferral -35 ( 35 ) waterford 3 replacement steam generator provision -32 ( 32 ) other -14 ( 14 ) 2015 net revenue $ 5829

the retail electric price variance is primarily due to : 2022 formula rate plan increases at entergy louisiana , as approved by the lpsc , effective december 2014 and january 2015 ; 2022 an increase in energy efficiency rider revenue primarily due to increases in the energy efficiency rider at entergy arkansas , as approved by the apsc , effective july 2015 and july 2014 , and new energy efficiency riders at entergy louisiana and entergy mississippi that began in the fourth quarter 2014 . energy efficiency revenues are largely offset by costs included in other operation and maintenance expenses and have a minimal effect on net income ; and 2022 an annual net rate increase at entergy mississippi of $ 16 million , effective february 2015 , as a result of the mpsc order in the june 2014 rate case . see note 2 to the financial statements for a discussion of rate and regulatory proceedings . 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 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 an agreement with the lpsc , 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. .

Question: what percentage of net revenue of 2015 is attributed to the growth from to retail electric price?
Answer: 3.2%
Calculation: divide(187, 5829)
.

Table: ( $ in millions except per share amounts ) year ended december 31 2014 1st qtr year ended december 31 2014 2nd qtr year ended december 31 2014 3rd qtr year ended december 31 2014 4th qtr ( 3 ) sales and service revenues $ 1594 $ 1719 $ 1717 $ 1927 operating income ( loss ) 159 181 171 144 earnings ( loss ) before income taxes 132 152 144 79 net earnings ( loss ) 90 100 96 52 dividends declared per share $ 0.20 $ 0.20 $ 0.20 $ 0.40 basic earnings ( loss ) per share $ 1.83 $ 2.05 $ 1.97 $ 1.07 diluted earnings ( loss ) per share $ 1.81 $ 2.04 $ 1.96 $ 1.05

( 3 ) in the fourth quarter of 2014 , the company recorded a $ 47 million goodwill impairment charge . item 9 . changes in and disagreements with accountants on accounting and financial disclosure item 9a . controls and procedures disclosure controls and procedures the company's management , with the participation of the company's chief executive officer and chief financial officer , has evaluated the effectiveness of the company's disclosure controls and procedures ( as defined in rules 13a-15 ( e ) and 15d-15 ( e ) under the securities exchange act of 1934 , as amended ( the "exchange act" ) ) as of december 31 , 2015 . based on that evaluation , the company's chief executive officer and chief financial officer concluded that , as of december 31 , 2015 , the company's disclosure controls and procedures were effective to ensure that information required to be disclosed in reports the company files or submits under the exchange act is ( i ) recorded , processed , summarized and reported within the time periods specified in sec rules and forms , and ( ii ) accumulated and communicated to management to allow their timely decisions regarding required disclosure . changes in internal control over financial reporting during the three months ended december 31 , 2015 , no change occurred in the company's internal control over financial reporting that materially affected , or is reasonably likely to materially affect , the company's internal control over financial reporting. .

Question: what was the total sales as of december 312014 in millions
Answer: 6957
Calculation: add(add(add(1594, 1719), 1717), 1927)
awards . awards granted under the 2006 plan prior to december 5 , 2008 became fully vested and nonforfeitable upon the closing of the merger . awards may be granted under the 2006 plan , as amended and restated , after december 5 , 2008 only to employees and consultants of allied waste industries , inc . and its subsidiaries who were not employed by republic services , inc . prior to such date . at december 31 , 2009 , there were approximately 15.3 million shares of common stock reserved for future grants under the 2006 plan . stock options we use a lattice binomial option-pricing model to value our stock option grants . we recognize compensation expense on a straight-line basis over the requisite service period for each separately vesting portion of the award , or to the employee 2019s retirement eligible date , if earlier . expected volatility is based on the weighted average of the most recent one-year volatility and a historical rolling average volatility of our stock over the expected life of the option . the risk-free interest rate is based on federal reserve rates in effect for bonds with maturity dates equal to the expected term of the option . we use historical data to estimate future option exercises , forfeitures and expected life of the options . when appropriate , separate groups of employees that have similar historical exercise behavior are considered separately for valuation purposes . the weighted- average estimated fair values of stock options granted during the years ended december 31 , 2009 , 2008 and 2007 were $ 3.79 , $ 4.36 and $ 6.49 per option , respectively , which were calculated using the following weighted-average assumptions: .

Table: 2009 2008 2007 expected volatility 28.7% ( 28.7 % ) 27.3% ( 27.3 % ) 23.5% ( 23.5 % ) risk-free interest rate 1.4% ( 1.4 % ) 1.7% ( 1.7 % ) 4.8% ( 4.8 % ) dividend yield 3.1% ( 3.1 % ) 2.9% ( 2.9 % ) 1.5% ( 1.5 % ) expected life ( in years ) 4.2 4.2 4.0 contractual life ( in years ) 7 7 7 expected forfeiture rate 3.0% ( 3.0 % ) 3.0% ( 3.0 % ) 5.0% ( 5.0 % )

republic services , inc . and subsidiaries notes to consolidated financial statements , continued .

Question: what was the percentage decline in the weighted- average estimated fair values of stock options from 2007 to 2008
Answer: -32.8%
Calculation: divide(subtract(4.36, 6.49), 6.49)
Explanation: the weighted- average estimated fair values of stock options from 2007 to 2008 declined by 32.8%