bevaya/FinQA huggingface dataset:
note 9 2014 benefit plans the company has defined benefit pension plans covering certain employees in the united states and certain international locations . postretirement healthcare and life insurance benefits provided to qualifying domestic retirees as well as other postretirement benefit plans in international countries are not material . the measurement date used for the company 2019s employee benefit plans is september 30 . effective january 1 , 2018 , the legacy u.s . pension plan was frozen to limit the participation of employees who are hired or re-hired by the company , or who transfer employment to the company , on or after january 1 , net pension cost for the years ended september 30 included the following components: .

Table: ( millions of dollars ) pension plans 2019 pension plans 2018 pension plans 2017 service cost $ 134 $ 136 $ 110 interest cost 107 90 61 expected return on plan assets ( 180 ) ( 154 ) ( 112 ) amortization of prior service credit ( 13 ) ( 13 ) ( 14 ) amortization of loss 78 78 92 settlements 10 2 2014 net pension cost $ 135 $ 137 $ 138 net pension cost included in the preceding table that is attributable to international plans $ 32 $ 34 $ 43

net pension cost included in the preceding table that is attributable to international plans $ 32 $ 34 $ 43 the amounts provided above for amortization of prior service credit and amortization of loss represent the reclassifications of prior service credits and net actuarial losses that were recognized in accumulated other comprehensive income ( loss ) in prior periods . the settlement losses recorded in 2019 and 2018 primarily included lump sum benefit payments associated with the company 2019s u.s . supplemental pension plan . the company recognizes pension settlements when payments from the supplemental plan exceed the sum of service and interest cost components of net periodic pension cost associated with this plan for the fiscal year . as further discussed in note 2 , upon adopting an accounting standard update on october 1 , 2018 , all components of the company 2019s net periodic pension and postretirement benefit costs , aside from service cost , are recorded to other income ( expense ) , net on its consolidated statements of income , for all periods presented . notes to consolidated financial statements 2014 ( continued ) becton , dickinson and company .

Question: what was the average net pension cost from 2017 to 2019 in millions
Answer: 136.7
Calculation: divide(add(add(135, 137), 138), const_3)
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. .

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

the stock price performance included in this graph is not necessarily indicative of future stock price performance. .

Question: what is the increase observed in the return of the second year of the investment for peer group?
Answer: 27.73%
Calculation: subtract(divide(175, 137), const_1)
Explanation: it is the value of the investment in the second year divided by the first year's , then turned into a percentage .
entergy mississippi , inc . management's financial discussion and analysis the net wholesale revenue variance is primarily due to lower profit on joint account sales and reduced capacity revenue from the municipal energy agency of mississippi . gross operating revenues , fuel and purchased power expenses , and other regulatory charges gross operating revenues increased primarily due to an increase of $ 152.5 million in fuel cost recovery revenues due to higher fuel rates , partially offset by a decrease of $ 43 million in gross wholesale revenues due to a decrease in net generation and purchases in excess of decreased net area demand resulting in less energy available for resale sales coupled with a decrease in system agreement remedy receipts . fuel and purchased power expenses increased primarily due to increases in the average market prices of natural gas and purchased power , partially offset by decreased demand and decreased recovery from customers of deferred fuel costs . other regulatory charges increased primarily due to increased recovery through the grand gulf rider of grand gulf capacity costs due to higher rates and increased recovery of costs associated with the power management recovery rider . there is no material effect on net income due to quarterly adjustments to the power management recovery rider . 2007 compared to 2006 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges ( credits ) . following is an analysis of the change in net revenue comparing 2007 to 2006 . amount ( in millions ) .

Table: amount ( in millions ) 2006 net revenue $ 466.1 base revenue 7.9 volume/weather 4.5 transmission revenue 4.1 transmission equalization 4.0 reserve equalization 3.8 attala costs -10.2 ( 10.2 ) other 6.7 2007 net revenue $ 486.9

the base revenue variance is primarily due to a formula rate plan increase effective july 2007 . the formula rate plan filing is discussed further in "state and local rate regulation" below . the volume/weather variance is primarily due to increased electricity usage primarily in the residential and commercial sectors , including the effect of more favorable weather on billed electric sales in 2007 compared to 2006 . billed electricity usage increased 214 gwh . the increase in usage was partially offset by decreased usage in the industrial sector . the transmission revenue variance is due to higher rates and the addition of new transmission customers in late 2006 . the transmission equalization variance is primarily due to a revision made in 2006 of transmission equalization receipts among entergy companies . the reserve equalization variance is primarily due to a revision in 2006 of reserve equalization payments among entergy companies due to a ferc ruling regarding the inclusion of interruptible loads in reserve .

Question: what is the net change in net revenue in 2007 compare to 2006?
Answer: 20.8
Calculation: subtract(486.9, 466.1)
25feb201400255845 performance graph the following graph compares the performance of our common stock with that of the s&p 500 index and the s&p 500 healthcare equipment index . the cumulative total return listed below assumes an initial investment of $ 100 on december 31 , 2008 and reinvestment of dividends . comparison of five year cumulative total return 2008 2009 2010 2011 20132012 edwards lifesciences s&p 500 s&p 500 healthcare equipment december 31 .

Table: total cumulative return 2009 2010 2011 2012 2013 edwards lifesciences $ 158.05 $ 294.23 $ 257.32 $ 328.19 $ 239.34 s&p 500 126.46 145.51 148.59 172.37 228.19 s&p 500 healthcare equipment index 120.83 117.02 123.37 145.84 186.00

.

Question: what was the cumulative percentage return for five year period ended 2013?
Answer: 139.34%
Calculation: divide(subtract(239.34, const_100), const_100)
issuer purchases of equity securities in january 2017 , our board of directors authorized the repurchase of shares of our common stock with a value of up to $ 525 million in the aggregate . as of december 29 , 2018 , $ 175 million remained available under this authorization . in february 2019 , our board of directors authorized the additional repurchase of shares of our common stock with a value of up to $ 500.0 million in the aggregate . the actual timing and amount of repurchases are subject to business and market conditions , corporate and regulatory requirements , stock price , acquisition opportunities and other factors . the following table presents repurchases made under our current authorization and shares surrendered by employees to satisfy income tax withholding obligations during the three months ended december 29 , 2018 : period total number of shares purchased ( 1 ) average price paid per share ( 2 ) total number of shares purchased as part of publicly announced plan or program maximum dollar value of shares authorized for repurchase under publicly announced plan or program ( 1 ) ( in millions ) september 30 , 2018 2013 november 3 , 2018 543900 $ 42.64 495543 $ 254 november 4 , 2018 2013 december 1 , 2018 650048 $ 44.49 623692 $ 226 december 2 , 2018 2013 december 29 , 2018 1327657 $ 42.61 1203690 $ 175 .

Table: period total numberof sharespurchased ( 1 ) averageprice paidper share ( 2 ) total number ofshares purchasedas part ofpublicly announcedplan or program maximum dollarvalue of sharesauthorized for repurchase underpublicly announcedplan or program ( 1 ) ( in millions ) september 30 2018 2013 november 3 2018 543900 $ 42.64 495543 $ 254 november 4 2018 2013 december 1 2018 650048 $ 44.49 623692 $ 226 december 2 2018 2013 december 29 2018 1327657 $ 42.61 1203690 $ 175 total 2521605 $ 43.10 2322925

( 1 ) shares purchased that were not part of our publicly announced repurchase programs represent employee surrender of shares of restricted stock to satisfy employee income tax withholding obligations due upon vesting , and do not reduce the dollar value that may yet be purchased under our publicly announced repurchase programs . ( 2 ) the weighted average price paid per share of common stock does not include the cost of commissions. .

Question: what is the total cash outflow for stock repurchase in the last three months of 2018 , ( in millions ) ?
Answer: 108.7
Calculation: multiply(2521605, 43.10)
packaging corporation of america notes to consolidated financial statements ( continued ) december 31 , 2006 4 . stock-based compensation ( continued ) same period was $ 1988000 lower , than if it had continued to account for share-based compensation under apb no . 25 . basic and diluted earnings per share for the year ended december 31 , 2006 were both $ 0.02 lower than if the company had continued to account for share-based compensation under apb no . 25 . prior to the adoption of sfas no . 123 ( r ) , the company presented all tax benefits of deductions resulting from share-based payment arrangements as operating cash flows in the statements of cash flows . sfas no . 123 ( r ) requires the cash flows resulting from the tax benefits from tax deductions in excess of the compensation cost recognized for those share awards ( excess tax benefits ) to be classified as financing cash flows . the excess tax benefit of $ 2885000 classified as a financing cash inflow for the year ended december 31 , 2006 would have been classified as an operating cash inflow if the company had not adopted sfas no . 123 ( r ) . as a result of adopting sfas no 123 ( r ) , unearned compensation previously recorded in stockholders 2019 equity was reclassified against additional paid in capital on january 1 , 2006 . all stock-based compensation expense not recognized as of december 31 , 2005 and compensation expense related to post 2005 grants of stock options and amortization of restricted stock will be recorded directly to additional paid in capital . compensation expense for stock options and restricted stock recognized in the statements of income for the year ended december 31 , 2006 , 2005 and 2004 was as follows : year ended december 31 , ( in thousands ) 2006 2005 2004 .

Table: ( in thousands ) year ended december 31 , 2006 year ended december 31 , 2005 year ended december 31 , 2004 stock options $ -3273 ( 3273 ) $ 2014 $ 2014 restricted stock -2789 ( 2789 ) -1677 ( 1677 ) -663 ( 663 ) impact on income before income taxes -6062 ( 6062 ) -1677 ( 1677 ) -663 ( 663 ) income tax benefit 2382 661 260 impact on net income $ -3680 ( 3680 ) $ -1016 ( 1016 ) $ -403 ( 403 )

.

Question: what percent did restricted stock expense increase from 2004 to 2005?
Answer: 39.5%
Calculation: divide(663, 1677)
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. .

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

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Question: what was the difference in percentage cumulative total shareowners return for united parcel service inc . versus the standard & poor's 500 index for the five years ended 12/31/2016?
Answer: -8.37%
Calculation: subtract(divide(subtract(189.72, const_100), const_100), divide(subtract(198.09, const_100), const_100))
j.p . morgan chase & co . / 2003 annual report 33 corporate credit allocation in 2003 , tss was assigned a corporate credit allocation of pre- tax earnings and the associated capital related to certain credit exposures managed within ib 2019s credit portfolio on behalf of clients shared with tss . prior periods have been revised to reflect this allocation . for 2003 , the impact to tss of this change increased pre-tax operating results by $ 36 million and average allocated capital by $ 712 million , and it decreased sva by $ 65 million . pre-tax operating results were $ 46 million lower than in 2002 , reflecting lower loan volumes and higher related expenses , slightly offset by a decrease in credit costs . business outlook tss revenue in 2004 is expected to benefit from improved global equity markets and from two recent acquisitions : the november 2003 acquisition of the bank one corporate trust portfolio , and the january 2004 acquisition of citigroup 2019s electronic funds services business . tss also expects higher costs as it integrates these acquisitions and continues strategic investments to sup- port business expansion . by client segment tss dimensions of 2003 revenue diversification by business revenue by geographic region investor services 36% ( 36 % ) other 1% ( 1 % ) institutional trust services 23% ( 23 % ) treasury services 40% ( 40 % ) large corporations 21% ( 21 % ) middle market 18% ( 18 % ) banks 11% ( 11 % ) nonbank financial institutions 44% ( 44 % ) public sector/governments 6% ( 6 % ) europe , middle east & africa 27% ( 27 % ) asia/pacific 9% ( 9 % ) the americas 64% ( 64 % ) ( a ) includes the elimination of revenue related to shared activities with chase middle market in the amount of $ 347 million . year ended december 31 , operating revenue .

Table: year ended december 31 , ( in millions ) year ended december 31 , 2003 year ended december 31 , 2002 change treasury services $ 1927 $ 1818 6% ( 6 % ) investor services 1449 1513 -4 ( 4 ) institutional trust services ( a ) 928 864 7 other ( a ) ( b ) -312 ( 312 ) -303 ( 303 ) -3 ( 3 ) total treasury & securities services $ 3992 $ 3892 3% ( 3 % )

( a ) includes a portion of the $ 41 million gain on sale of a nonstrategic business in 2003 : $ 1 million in institutional trust services and $ 40 million in other . ( b ) includes the elimination of revenues related to shared activities with chase middle market , and a $ 50 million gain on sale of a non-u.s . securities clearing firm in 2002. .

Question: in 2003 what was the ratio of the investor services to treasury services revenues
Answer: 0.75
Calculation: divide(1449, 1927)
2 0 0 8 a n n u a l r e p o r t stock performance graph the following graph sets forth the performance of our series a common , series b common stock , and series c common stock for the period september 18 , 2008 through december 31 , 2008 as compared with the performance of the standard and poor 2019s 500 index and a peer group index which consists of the walt disney company , time warner inc. , cbs corporation class b common stock , viacom , inc . class b common stock , news corporation class a common stock , and scripps network interactive , inc . the graph assumes $ 100 originally invested on september 18 , 2006 and that all subsequent dividends were reinvested in additional shares . september 18 , september 30 , december 31 , 2008 2008 2008 .

Table: september 18 2008 september 30 2008 december 31 2008 disca $ 100.00 $ 103.19 $ 102.53 discb $ 100.00 $ 105.54 $ 78.53 disck $ 100.00 $ 88.50 $ 83.69 s&p 500 $ 100.00 $ 96.54 $ 74.86 peer group $ 100.00 $ 92.67 $ 68.79

s&p 500 peer group .

Question: was the c series 2008 annual return greater than the s&p 500?
Answer: yes
Calculation: greater(83.69, 74.86)
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 ) : .

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

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: what was the percent of the change in the unrecognized tax benefits from 2008 to 2009
Answer: -10.5%
Calculation: divide(subtract(77, 86), 86)
item 5 . market for the registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities the following graph compares annual total return of our common stock , the standard & poor 2019s 500 composite stock index ( 201cs&p 500 index 201d ) and our peer group ( 201cloews peer group 201d ) for the five years ended december 31 , 2016 . the graph assumes that the value of the investment in our common stock , the s&p 500 index and the loews peer group was $ 100 on december 31 , 2011 and that all dividends were reinvested. .

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

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

Question: what was the growth rate of the s&p 500 index from 2011 to 2016
Answer: 98.2%
Calculation: divide(subtract(198.18, 100.0), const_100)
Explanation: to find the growth rate you divide the change in the amounts by the earliest amount