bevaya/FinQA huggingface dataset:
host hotels & resorts , inc. , host hotels & resorts , l.p. , and subsidiaries notes to consolidated financial statements 2014 ( continued ) a reconciliation of the beginning and ending balances of our unrecognized tax benefits is as follows ( in millions ) : .

Table: 2018 2017 balance at january 1 $ 11 $ 11 balance at december 31 $ 11 $ 11

all of such uncertain tax position amounts , if recognized , would impact our reconciliation between the income tax provision calculated at the statutory u.s . federal income tax rate of 21% ( 21 % ) ( 35% ( 35 % ) in 2017 ) and the actual income tax provision recorded each year . we expect a decrease to the balance of unrecognized tax benefits within 12 months of the reporting date of approximately $ 3 million . as of december 31 , 2018 , the tax years that remain subject to examination by major tax jurisdictions generally include 2015-2018 . there were no material interest or penalties recorded for the years ended december 31 , 2018 , 2017 , and 2016 . 8 . leases taxable reit subsidiaries leases we lease substantially all of our hotels to a wholly owned subsidiary that qualifies as a taxable reit subsidiary due to federal income tax restrictions on a reit 2019s ability to derive revenue directly from the operation and management of a hotel . ground leases as of december 31 , 2018 , all or a portion of 25 of our hotels are subject to ground leases , generally with multiple renewal options , all of which are accounted for as operating leases . for lease agreements with scheduled rent increases , we recognize the fixed portion of the lease expense ratably over the term of the lease . certain of these leases contain provisions for the payment of contingent rentals based on a percentage of sales in excess of stipulated amounts . other lease information we also have leases on facilities used in our former restaurant business , all of which we subsequently subleased . these leases and subleases contain one or more renewal options , generally for five- or ten-year periods . the restaurant leases are accounted for as operating leases . our contingent liability related to these leases is $ 7 million as of december 31 , 2018 . we , however , consider the likelihood of any material funding related to these leases to be remote . our leasing activity also includes those entered into by our hotels for various types of equipment , such as computer equipment , vehicles and telephone systems . equipment leases are accounted for either as operating or capital leases , depending upon the characteristics of the particular lease arrangement . equipment leases that are characterized as capital leases are classified as furniture and equipment and are depreciated over the life of the lease . the amortization expense applicable to capitalized leases is included in depreciation expense. .

Question: what was the change in million of the unrecognized tax benefits between 2017 and 2018?
Answer: 0
Calculation: subtract(11, 11)
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: did the cme group inc . outperform the s&p 500 over 5 years?
Answer: yes
Calculation: greater(370.32, 323.23)
performance graph the performance graph below shows the five-year cumulative total stockholder return on applied common stock during the period from october 26 , 2008 through october 27 , 2013 . 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 26 , 2008 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 * assumes $ 100 invested on 10/26/08 in stock or 10/31/08 in index , including reinvestment of dividends . indexes calculated on month-end basis . 201cs&p 201d is a registered trademark of standard & poor 2019s financial services llc , a subsidiary of the mcgraw-hill companies , inc. .

Table: 10/26/2008 10/25/2009 10/31/2010 10/30/2011 10/28/2012 10/27/2013 applied materials 100.00 116.07 113.08 118.21 102.77 175.76 s&p 500 index 100.00 109.80 127.94 138.29 159.32 202.61 rdg semiconductor composite index 100.00 124.98 153.98 166.89 149.81 200.47

dividends during fiscal 2013 , applied 2019s board of directors declared three quarterly cash dividends of $ 0.10 per share each and one quarterly cash dividend of $ 0.09 per share . during fiscal 2012 , applied 2019s board of directors declared three quarterly cash dividends of $ 0.09 per share each and one quarterly cash dividend of $ 0.08 per share . during fiscal 2011 , applied 2019s board of directors declared three quarterly cash dividends of $ 0.08 per share each and one quarterly cash dividend of $ 0.07 . dividends declared during fiscal 2013 , 2012 and 2011 totaled $ 469 million , $ 438 million and $ 408 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. .

Question: what is the total return if 100000 are invested in s&p500 in 2008 and sold in 2011?
Answer: 3829
Calculation: multiply(divide(100000, const_100), subtract(138.29, const_100))
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: .

Table: land improvements 20 buildings 39-40 furniture fixtures and equipment 3-10

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 . impairment of long-lived assets when indicators of impairment are present , the company evaluates the carrying value of long-lived assets , other than goodwill , in relation to the operating performance and future cash flows or the appraised values of the underlying assets . in accordance with sfas 144 , 201caccounting for the impairment or disposal of long-lived assets , 201d the company reviews for impairment stores open more than two years for which current cash flows from operations are negative . impairment results when the carrying value of the assets exceeds the undiscounted future cash flows over the life of the lease . the company 2019s estimate of undiscounted future cash flows over the lease term is based upon historical operations of the stores and estimates of future store profitability which encompasses many factors that are subject to variability and difficult to predict . if a long-lived asset is found to be impaired , the amount recognized for impairment is equal to the difference between the carrying value and the asset 2019s fair value . the fair value is estimated based primarily upon future cash flows ( discounted at the company 2019s credit adjusted risk-free rate ) or other reasonable estimates of fair market value . assets to be disposed of are adjusted to the fair value less the cost to sell if less than the book value . the company recorded impairment charges included in sg&a expense of approximately $ 0.2 million in the 2007 predecessor period , $ 9.4 million in 2006 and $ 0.6 million in 2005 to reduce the carrying value of certain of its stores 2019 assets as deemed necessary due to negative sales trends and cash flows at these locations . the majority of the 2006 charges were recorded pursuant to certain strategic initiatives discussed in note 3 . goodwill and other intangible assets the company amortizes intangible assets over their estimated useful lives unless such lives are deemed indefinite . amortizable intangible assets are tested for impairment based on undiscounted cash flows , and , if impaired , written down to fair value based on either discounted cash flows or appraised values . intangible assets with indefinite lives are tested annually for impairment and written down to fair value as required . no impairment of intangible assets has been identified during any of the periods presented. .

Question: what was the change in millions of impairment charges included in sg&a expense from 2006 to 2007
Answer: -9.2
Calculation: subtract(0.2, 9.4)
Explanation: the impairment charges included in sg&a expense reduced by 9.2 millions from 2006 to 2007
part ii item 5 2014market for registrant 2019s common equity and related stockholder matters ( a ) market information . the common stock of the company is currently traded on the new york stock exchange ( nyse ) under the symbol 2018 2018aes 2019 2019 . the following tables set forth the high and low sale prices for the common stock as reported by the nyse for the periods indicated . price range of common stock .

Table: 2001 first quarter high $ 60.15 low $ 41.30 2000 first quarter high $ 44.72 low $ 34.25 second quarter 52.25 39.95 second quarter 49.63 35.56 third quarter 44.50 12.00 third quarter 70.25 45.13 fourth quarter 17.80 11.60 fourth quarter 72.81 45.00

( b ) holders . as of march 2 , 2002 , there were 9967 record holders of the company 2019s common stock , par value $ 0.01 per share . ( c ) dividends . under the terms of the company 2019s corporate revolving loan and letters of credit facility of $ 850 million entered into with a commercial bank syndicate and other bank agreements , the company is currently limited in the amount of cash dividends it is allowed to pay . in addition , the company is precluded from paying cash dividends on its common stock under the terms of a guaranty to the utility customer in connection with the aes thames project in the event certain net worth and liquidity tests of the company are not met . the company has met these tests at all times since making the guaranty . the ability of the company 2019s project subsidiaries to declare and pay cash dividends to the company is subject to certain limitations in the project loans , governmental provisions and other agreements entered into by such project subsidiaries . such limitations permit the payment of cash dividends out of current cash flow for quarterly , semiannual or annual periods only at the end of such periods and only after payment of principal and interest on project loans due at the end of such periods , and in certain cases after providing for debt service reserves. .

Question: what was the difference in the companies high compared to its low sales price for the second quarter of 2001?
Answer: 12.30
Calculation: subtract(52.25, 39.95)
24 2017 annual report performance graph the following chart presents a comparison for the five-year period ended june 30 , 2017 , of the market performance of the company 2019s common stock with the s&p 500 index and an index of peer companies selected by the company : comparison of 5 year cumulative total return among jack henry & associates , inc. , the s&p 500 index , and a peer group the following information depicts a line graph with the following values: .

Table: 2012 2013 2014 2015 2016 2017 jkhy 100.00 138.34 177.10 195.72 267.64 322.60 peer group 100.00 117.87 161.90 203.87 233.39 271.10 s&p 500 100.00 120.60 150.27 161.43 167.87 197.92

this comparison assumes $ 100 was invested on june 30 , 2012 , and assumes reinvestments of dividends . total returns are calculated according to market capitalization of peer group members at the beginning of each period . peer companies selected are in the business of providing specialized computer software , hardware and related services to financial institutions and other businesses . companies in the peer group are aci worldwide , inc. ; bottomline technology , inc. ; broadridge financial solutions ; cardtronics , inc. ; convergys corp. ; corelogic , inc. ; dst systems , inc. ; euronet worldwide , inc. ; fair isaac corp. ; fidelity national information services , inc. ; fiserv , inc. ; global payments , inc. ; moneygram international , inc. ; ss&c technologies holdings , inc. ; total systems services , inc. ; tyler technologies , inc. ; verifone systems , inc. ; and wex , inc.. .

Question: what was the percentage change in the s&p 500 stock performance from 2014 to 2015
Answer: 7.42%
Calculation: divide(subtract(161.43, 150.27), 150.27)
performance graph the following graph compares the yearly change in the cumulative total stockholder return for our last five full fiscal years , based upon the market price of our common stock , with the cumulative total return on a nasdaq composite index ( u.s . companies ) and a peer group , the nasdaq medical equipment-sic code 3840-3849 index , which is comprised of medical equipment companies , for that period . the performance graph assumes the investment of $ 100 on march 31 , 2007 in our common stock , the nasdaq composite index ( u.s . companies ) and the peer group index , and the reinvestment of any and all dividends. .

Table: 3/31/2007 3/31/2008 3/31/2009 3/31/2010 3/31/2011 3/31/2012 abiomed inc 100 96.19 35.87 75.55 106.37 162.45 nasdaq composite index 100 94.11 63.12 99.02 114.84 127.66 nasdaq medical equipment sic code 3840-3849 100 82.91 41.56 77.93 94.54 74.40

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

Question: did abiomed outperform the nasdaq medical equipment index?
Answer: yes
Calculation: greater(162.45, 74.40)
shareholder return performance the line graph below compares the annual percentage change in ball corporation fffds cumulative total shareholder return on its common stock with the cumulative total return of the dow jones containers & packaging index and the s&p composite 500 stock index for the five-year period ended december 31 , 2012 . it assumes $ 100 was invested on december 31 , 2007 , and that all dividends were reinvested . the dow jones containers & packaging index total return has been weighted by market capitalization . total return to stockholders ( assumes $ 100 investment on 12/31/07 ) total return analysis .

Table: 12/31/2007 12/31/2008 12/31/2009 12/31/2010 12/31/2011 12/31/2012 ball corporation $ 100.00 $ 93.28 $ 117.01 $ 155.14 $ 164.09 $ 207.62 dj us containers & packaging $ 100.00 $ 61.55 $ 84.76 $ 97.78 $ 96.27 $ 107.76 s&p 500 $ 100.00 $ 61.51 $ 75.94 $ 85.65 $ 85.65 $ 97.13

source : bloomberg l.p . aecharts .

Question: what is the roi of an investment in dj us containers & packaging from 2007 to 2012?
Answer: 7.8%
Calculation: divide(subtract(107.76, const_100), const_100)
notes to consolidated financial statements uncertain tax provisions as described in note 1 , the company adopted fin 48 on january 1 , 2007 . the effect of adopting fin 48 was not material to the company 2019s financial statements . the following is a reconciliation of the company 2019s beginning and ending amount of unrecognized tax benefits ( in millions ) . .

Table: balance at january 1 2007 $ 53 additions based on tax positions related to the current year 4 additions for tax positions of prior years 24 reductions for tax positions of prior years -6 ( 6 ) settlements -5 ( 5 ) balance at december 31 2007 $ 70

of the amount included in the previous table , $ 57 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 interest and penalties related to unrecognized income tax benefits in its provision for income taxes . aon accrued potential penalties and interest of less than $ 1 million related to unrecognized tax positions during 2007 . in total , as of december 31 , 2007 , aon has recorded a liability for penalties and interest of $ 1 million and $ 7 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 2004 . the internal revenue service commenced an examination of aon 2019s federal u.s . income tax returns for 2005 and 2006 in the fourth quarter of 2007 . 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 2000 . aon corporation .

Question: what is the difference between the additions for tax positions of prior years and the current year , in millions?
Answer: 20
Calculation: subtract(24, 4)
Explanation: it is the variation between those values .
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 , 2009 . 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 , 2004 and that all dividends were reinvested. .

Table: 2004 2005 2006 2007 2008 2009 loews common stock 100.00 135.92 179.47 219.01 123.70 160.62 s&p 500 index 100.00 104.91 121.48 128.16 80.74 102.11 loews peer group ( a ) 100.00 133.59 152.24 174.46 106.30 136.35

( a ) the loews peer group consists of the following companies that are industry competitors of our principal operating subsidiaries : ace limited , w.r . berkley corporation , cabot oil & gas corporation , the chubb corporation , energy transfer partners l.p. , ensco international incorporated , the hartford financial services group , inc. , kinder morgan energy partners , l.p. , noble corporation , range resources corporation , spectra energy corporation ( included from december 14 , 2006 when it began trading ) , transocean , ltd . and the travelers companies , inc . dividend information we have paid quarterly cash dividends on loews common stock in each year since 1967 . regular dividends of $ 0.0625 per share of loews common stock were paid in each calendar quarter of 2009 and 2008 . we paid quarterly cash dividends on the former carolina group stock until the separation . regular dividends of $ 0.455 per share of the former carolina group stock were paid in the first and second quarters of 2008. .

Question: what was the growth rate of the s&p 500 index from december 31 , 2004 to 2007
Answer: 28.16%
Calculation: divide(128.16, const_100)
Explanation: the growth rate is the change from period to period divide by the original amount
share-based compensation cost is recorded net of estimated forfeitures on a straight-line basis for awards with service conditions only , and on a graded-vesting basis for awards with service , performance and market conditions . the company 2019s estimated forfeiture rate is based on an evaluation of historical , actual and trended forfeiture data . for fiscal 2014 , 2013 , and 2012 , the company recorded share-based compensation cost of $ 172 million , $ 179 million and $ 147 million , respectively , in personnel on its consolidated statements of operations . the amount of capitalized share-based compensation cost was immaterial during fiscal 2014 , 2013 and 2012 . options options issued under the eip expire 10 years from the date of grant and vest ratably over 3 years from the date of grant , subject to earlier vesting in full under certain conditions . during fiscal 2014 , 2013 and 2012 , the fair value of each stock option was estimated on the date of grant using a black-scholes option pricing model with the following weighted-average assumptions: .

Table: 2014 2013 2012 expected term ( in years ) ( 1 ) 4.80 6.08 6.02 risk-free rate of return ( 2 ) 1.3% ( 1.3 % ) 0.8% ( 0.8 % ) 1.2% ( 1.2 % ) expected volatility ( 3 ) 25.2% ( 25.2 % ) 29.3% ( 29.3 % ) 34.9% ( 34.9 % ) expected dividend yield ( 4 ) 0.8% ( 0.8 % ) 0.9% ( 0.9 % ) 0.9% ( 0.9 % ) fair value per option granted $ 44.11 $ 39.03 $ 29.65

( 1 ) beginning in fiscal 2014 , assumption is based on the company 2019s historical option exercises and those of a set of peer companies that management believes is generally comparable to visa . the company 2019s data is weighted based on the number of years between the measurement date and visa 2019s initial public offering as a percentage of the options 2019 contractual term . the relative weighting placed on visa 2019s data and peer data in fiscal 2014 was approximately 58% ( 58 % ) and 42% ( 42 % ) , respectively . in fiscal 2013 and 2012 , assumption was fully based on peer companies 2019 data . ( 2 ) based upon the zero coupon u.s . treasury bond rate over the expected term of the awards . ( 3 ) based on the company 2019s implied and historical volatility . in fiscal 2013 and 2012 , historical volatility was a blend of visa 2019s historical volatility and those of comparable peer companies . the relative weighting between visa historical volatility and the historical volatility of the peer companies was based on the percentage of years visa stock price information is available since its initial public offering compared to the expected term . the expected volatilities ranged from 22% ( 22 % ) to 26% ( 26 % ) in fiscal ( 4 ) based on the company 2019s annual dividend rate on the date of grant. .

Question: what is the percentage increase in the fair value of option granted from 2013 to 2014?
Answer: 13.0%
Calculation: subtract(44.11, 39.03)