bevaya/FinQA huggingface dataset:
instruments at fair value and to recognize the effective and ineffective portions of the cash flow hedges . ( 2 ) for the year ended december 31 , 2000 , earnings available to common stockholders includes reductions of $ 2371 of preferred stock dividends and $ 16266 for the redemption of pca 2019s 123 20448% ( 20448 % ) preferred stock . ( 3 ) on october 13 , 2003 , pca announced its intention to begin paying a quarterly cash dividend of $ 0.15 per share , or $ 0.60 per share annually , on its common stock . the first quarterly dividend of $ 0.15 per share was paid on january 15 , 2004 to shareholders of record as of december 15 , 2003 . pca did not declare any dividends on its common stock in 2000 - 2002 . ( 4 ) total long-term obligations include long-term debt , short-term debt and the current maturities of long-term debt . item 7 . management 2019s discussion and analysis of financial condition and results of operations the following discussion of historical results of operations and financial condition should be read in conjunction with the audited financial statements and the notes thereto which appear elsewhere in this report . overview on april 12 , 1999 , pca acquired the containerboard and corrugated products business of pactiv corporation ( the 201cgroup 201d ) , formerly known as tenneco packaging inc. , a wholly owned subsidiary of tenneco , inc . the group operated prior to april 12 , 1999 as a division of pactiv , and not as a separate , stand-alone entity . from its formation in january 1999 and through the closing of the acquisition on april 12 , 1999 , pca did not have any significant operations . the april 12 , 1999 acquisition was accounted for using historical values for the contributed assets . purchase accounting was not applied because , under the applicable accounting guidance , a change of control was deemed not to have occurred as a result of the participating veto rights held by pactiv after the closing of the transactions under the terms of the stockholders agreement entered into in connection with the transactions . results of operations year ended december 31 , 2004 compared to year ended december 31 , 2003 the historical results of operations of pca for the years ended december , 31 2004 and 2003 are set forth the below : for the year ended december 31 , ( in millions ) 2004 2003 change .

Table: ( in millions ) 2004 2003 change net sales $ 1890.1 $ 1735.5 $ 154.6 income before interest and taxes $ 140.5 $ 96.9 $ 43.6 interest expense net -29.6 ( 29.6 ) -121.8 ( 121.8 ) 92.2 income ( loss ) before taxes 110.9 -24.9 ( 24.9 ) 135.8 ( provision ) benefit for income taxes -42.2 ( 42.2 ) 10.5 -52.7 ( 52.7 ) net income ( loss ) $ 68.7 $ -14.4 ( 14.4 ) $ 83.1

.

Question: was interest expense net in 2004 greater than ( provision ) benefit for income taxes?
Answer: no
Calculation: greater(-29.6, -42.2)
table of contents part ii , item 8 schlumberger limited ( schlumberger n.v. , incorporated in the netherlands antilles ) and subsidiary companies shares of common stock issued treasury shares outstanding .

Table: issued in treasury shares outstanding balance january 1 2001 667085793 -94361099 ( 94361099 ) 572724694 employee stock purchase plan 2013 1752833 1752833 shares granted to directors 2013 4800 4800 shares sold to optionees 8385 1399686 1408071 balance december 31 2001 667094178 -91203780 ( 91203780 ) 575890398 employee stock purchase plan 2013 2677842 2677842 shares granted to directors 2013 3500 3500 shares sold to optionees 10490 2243400 2253890 acquisition of technoguide 2013 1347485 1347485 balance december 31 2002 667104668 -84931553 ( 84931553 ) 582173115 employee stock purchase plan 2013 2464088 2464088 shares granted to directors 2013 3500 3500 shares sold to optionees 1320 1306305 1307625 balance december 31 2003 667105988 -81157660 ( 81157660 ) 585948328

see the notes to consolidated financial statements 39 / slb 2003 form 10-k .

Question: what was amount of shares issued to directors during the period?
Answer: 11800
Calculation: add(add(4800, 3500), 3500)
value , which may be maturity , the company does not consider these investments to be other-than-temporarily impaired as of december 31 , 2005 and 2004 . gross realized gains and losses for 2005 were $ 15000 and $ 75000 , respectively . gross realized gains and losses for 2004 were $ 628000 and $ 205000 , respectively . gross realized gains for 2003 were $ 1249000 . there were no gross realized losses for 2003 . maturities stated are effective maturities . f . restricted cash at december 31 , 2005 and 2004 , the company held $ 41482000 and $ 49847000 , respectively , in restricted cash . at december 31 , 2005 and 2004 the balance was held in deposit with certain banks predominantly to collateralize conditional stand-by letters of credit in the names of the company's landlords pursuant to certain operating lease agreements . g . property and equipment property and equipment consist of the following at december 31 ( in thousands ) : depreciation expense for the years ended december 31 , 2005 , 2004 and 2003 was $ 26307000 , $ 28353000 and $ 27988000 respectively . in 2005 and 2004 , the company wrote off certain assets that were fully depreciated and no longer utilized . there was no effect on the company's net property and equipment . additionally , the company wrote off or sold certain assets that were not fully depreciated . the net loss on disposal of those assets was $ 344000 for 2005 and $ 43000 for 2004 . h . investments in accordance with the company's policy , as outlined in note b , "accounting policies" the company assessed its investment in altus pharmaceuticals , inc . ( "altus" ) , which it accounts for using the cost method , and determined that there had not been any adjustments to the fair values of that investment which would indicate a decrease in its fair value below the carrying value that would require the company to write down the investment basis of the asset , as of december 31 , 2005 and december 31 , 2004 . the company's cost basis carrying value in its outstanding equity and warrants of altus was $ 18863000 at december 31 , 2005 and 2004. .

Table: 2005 2004 furniture and equipment $ 98387 $ 90893 leasehold improvements 66318 65294 computers 18971 18421 software 18683 16411 total property and equipment gross 202359 191019 less accumulated depreciation and amortization 147826 126794 total property and equipment net $ 54533 $ 64225

.

Question: what is the percent change in net loss on disposal of assets between 2004 and 2005?
Answer: 700%
Calculation: divide(subtract(344000, 43000), 43000)
notes to consolidated financial statements ( continued ) note 2 2014financial instruments ( continued ) are not covered by collateral , third-party flooring arrangements , or credit insurance are outstanding with the company 2019s distribution and retail channel partners . no customer accounted for more than 10% ( 10 % ) of trade receivables as of september 24 , 2005 or september 25 , 2004 . the following table summarizes the activity in the allowance for doubtful accounts ( in millions ) : september 24 , september 25 , september 27 .

Table: september 24 2005 september 25 2004 september 27 2003 beginning allowance balance $ 47 $ 49 $ 51 charged to costs and expenses 8 3 4 deductions ( a ) -9 ( 9 ) -5 ( 5 ) -6 ( 6 ) ending allowance balance $ 46 $ 47 $ 49

( a ) represents amounts written off against the allowance , net of recoveries . vendor non-trade receivables the company has non-trade receivables from certain of its manufacturing vendors resulting from the sale of raw material components to these manufacturing vendors who manufacture sub-assemblies or assemble final products for the company . the company purchases these raw material components directly from suppliers . these non-trade receivables , which are included in the consolidated balance sheets in other current assets , totaled $ 417 million and $ 276 million as of september 24 , 2005 and september 25 , 2004 , respectively . the company does not reflect the sale of these components in net sales and does not recognize any profits on these sales until the products are sold through to the end customer at which time the profit is recognized as a reduction of cost of sales . derivative financial instruments the company uses derivatives to partially offset its business exposure to foreign exchange and interest rate risk . foreign currency forward and option contracts are used to offset the foreign exchange risk on certain existing assets and liabilities and to hedge the foreign exchange risk on expected future cash flows on certain forecasted revenue and cost of sales . from time to time , the company enters into interest rate derivative agreements to modify the interest rate profile of certain investments and debt . the company 2019s accounting policies for these instruments are based on whether the instruments are designated as hedge or non-hedge instruments . the company records all derivatives on the balance sheet at fair value. .

Question: what was the highest ending allowance balance , in millions?
Answer: 49
Calculation: table_max(ending allowance balance, none)
12 . brokerage receivables and brokerage payables citi has receivables and payables for financial instruments sold to and purchased from brokers , dealers and customers , which arise in the ordinary course of business . citi is exposed to risk of loss from the inability of brokers , dealers or customers to pay for purchases or to deliver the financial instruments sold , in which case citi would have to sell or purchase the financial instruments at prevailing market prices . credit risk is reduced to the extent that an exchange or clearing organization acts as a counterparty to the transaction and replaces the broker , dealer or customer in question . citi seeks to protect itself from the risks associated with customer activities by requiring customers to maintain margin collateral in compliance with regulatory and internal guidelines . margin levels are monitored daily , and customers deposit additional collateral as required . where customers cannot meet collateral requirements , citi may liquidate sufficient underlying financial instruments to bring the customer into compliance with the required margin level . exposure to credit risk is impacted by market volatility , which may impair the ability of clients to satisfy their obligations to citi . credit limits are established and closely monitored for customers and for brokers and dealers engaged in forwards , futures and other transactions deemed to be credit sensitive . brokerage receivables and brokerage payables consisted of the following: .

Table: in millions of dollars december 31 , 2016 december 31 , 2015 receivables from customers $ 10374 $ 10435 receivables from brokers dealers and clearing organizations 18513 17248 total brokerage receivables ( 1 ) $ 28887 $ 27683 payables to customers $ 37237 $ 35653 payables to brokers dealers and clearing organizations 19915 18069 total brokerage payables ( 1 ) $ 57152 $ 53722

payables to brokers , dealers , and clearing organizations 19915 18069 total brokerage payables ( 1 ) $ 57152 $ 53722 ( 1 ) includes brokerage receivables and payables recorded by citi broker- dealer entities that are accounted for in accordance with the aicpa accounting guide for brokers and dealers in securities as codified in asc 940-320. .

Question: what was the percent of the change in the 8 total brokerage payable from 2015 to 2016
Answer: 6.4%
Calculation: divide(subtract(57152, 53722), 53722)
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 highest return for the second year of the investment?
Answer: 114%
Calculation: subtract(214, 100)
Explanation: it is the maximum value of the investment in the second year , then turned into a percentage .
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 is the roi of an investment in s&p500 index from 2011 to 2012?
Answer: 16%
Calculation: divide(subtract(116.00, const_100), const_100)
have access to liquidity by issuing bonds to public or private investors based on our assessment of the current condition of the credit markets . at december 31 , 2009 , we had a working capital surplus of approximately $ 1.0 billion , which reflects our decision to maintain additional cash reserves to enhance liquidity in response to difficult economic conditions . at december 31 , 2008 , we had a working capital deficit of approximately $ 100 million . historically , we have had a working capital deficit , which is common in our industry and does not indicate a lack of liquidity . we maintain adequate resources and , when necessary , have access to capital to meet any daily and short-term cash requirements , and we have sufficient financial capacity to satisfy our current liabilities . cash flows millions of dollars 2009 2008 2007 .

Table: millions of dollars 2009 2008 2007 cash provided by operating activities $ 3234 $ 4070 $ 3277 cash used in investing activities -2175 ( 2175 ) -2764 ( 2764 ) -2426 ( 2426 ) cash used in financing activities -458 ( 458 ) -935 ( 935 ) -800 ( 800 ) net change in cash and cash equivalents $ 601 $ 371 $ 51

operating activities lower net income in 2009 , a reduction of $ 184 million in the outstanding balance of our accounts receivable securitization program , higher pension contributions of $ 72 million , and changes to working capital combined to decrease cash provided by operating activities compared to 2008 . higher net income and changes in working capital combined to increase cash provided by operating activities in 2008 compared to 2007 . in addition , accelerated tax deductions enacted in 2008 on certain new operating assets resulted in lower income tax payments in 2008 versus 2007 . voluntary pension contributions in 2008 totaling $ 200 million and other pension contributions of $ 8 million partially offset the year-over-year increase versus 2007 . investing activities lower capital investments and higher proceeds from asset sales drove the decrease in cash used in investing activities in 2009 versus 2008 . increased capital investments and lower proceeds from asset sales drove the increase in cash used in investing activities in 2008 compared to 2007. .

Question: what was the net working capital surplus for 2008 and 2009 , in millions?
Answer: 900
Calculation: subtract(multiply(const_1, const_1000), 100)
sacramento container acquisition in october 2017 , pca acquired substantially all of the assets of sacramento container corporation , and 100% ( 100 % ) of the membership interests of northern sheets , llc and central california sheets , llc ( collectively referred to as 201csacramento container 201d ) for a purchase price of $ 274 million , including working capital adjustments . funding for the acquisition came from available cash on hand . assets acquired include full-line corrugated products and sheet feeder operations in both mcclellan , california and kingsburg , california . sacramento container provides packaging solutions to customers serving portions of california 2019s strong agricultural market . sacramento container 2019s financial results are included in the packaging segment from the date of acquisition . the company accounted for the sacramento container acquisition using the acquisition method of accounting in accordance with asc 805 , business combinations . the total purchase price has been allocated to tangible and intangible assets acquired and liabilities assumed based on respective fair values , as follows ( dollars in millions ) : .

Table: 12/31/17 allocation adjustments revised allocation goodwill $ 151.1 $ 5.5 $ 156.6 other intangible assets 72.6 -5.5 ( 5.5 ) 67.1 property plant and equipment 26.7 2014 26.7 other net assets 23.4 2014 23.4 net assets acquired $ 273.8 $ 2014 $ 273.8

during the second quarter ended june 30 , 2018 , we made a $ 5.5 million net adjustment based on the final valuation of the intangible assets . we recorded the adjustment as a decrease to other intangible assets with an offset to goodwill . goodwill is calculated as the excess of the purchase price over the fair value of the net assets acquired . among the factors that contributed to the recognition of goodwill were sacramento container 2019s commitment to continuous improvement and regional synergies , as well as the expected increases in pca 2019s containerboard integration levels . goodwill is deductible for tax purposes . other intangible assets , primarily customer relationships , were assigned an estimated weighted average useful life of 9.6 years . property , plant and equipment were assigned estimated useful lives ranging from one to 13 years. .

Question: for the revised total purchase price allocation , goodwill was what percentage of net assets acquired?
Answer: 57.2%
Calculation: divide(156.6, 273.8)
stock performance graph the following line-graph presentation compares our cumulative shareholder returns with the standard & poor 2019s information technology index and the standard & poor 2019s 500 stock index for the past five years . the line graph assumes the investment of $ 100 in our common stock , the standard & poor 2019s information technology index , and the standard & poor 2019s 500 stock index on may 31 , 2002 and assumes reinvestment of all dividends . comparison of 5 year cumulative total return* among global payments inc. , the s&p 500 index and the s&p information technology index 5/02 5/03 5/04 5/05 5/06 5/07 global payments inc . s&p 500 s&p information technology * $ 100 invested on 5/31/02 in stock or index-including reinvestment of dividends . fiscal year ending may 31 . global payments s&p 500 information technology .

Table: global payments s&p 500 s&p information technology may 31 2002 $ 100.00 $ 100.00 $ 100.00 may 31 2003 94.20 91.94 94.48 may 31 2004 129.77 108.79 115.24 may 31 2005 193.30 117.75 116.29 may 31 2006 260.35 127.92 117.14 may 31 2007 224.24 157.08 144.11

issuer purchases of equity securities on april 5 , 2007 , our board of directors authorized repurchases of our common stock in an amount up to $ 100 million . the board has authorized us to purchase shares from time to time as market conditions permit . there is no expiration date with respect to this authorization . no amounts have been repurchased during the fiscal year ended may 31 , 2007. .

Question: in comparison to overall information technology sector , how much percentage would global payments have earned the investor .
Answer: global payments would have earned an 80.13% greater return than the overall information technology sector .
Calculation: subtract(subtract(224.24, const_100), subtract(144.11, const_100))
Explanation: to calculate how much greater the return was for global payments , one must find the percentage gain of the s&p information technology and global payments . then one must subtract these two percentages to find the change between the two .
stock performance graph the following graph sets forth the cumulative total shareholder return on our series a common stock , series b common stock and series c common stock as compared with the cumulative total return of the companies listed in the standard and poor 2019s 500 stock index ( 201cs&p 500 index 201d ) and a peer group of companies comprised of cbs corporation class b common stock , scripps network interactive , inc . ( acquired by the company in march 2018 ) , time warner , inc . ( acquired by at&t inc . in june 2018 ) , twenty-first century fox , inc . class a common stock ( news corporation class a common stock prior to june 2013 ) , viacom , inc . class b common stock and the walt disney company . the graph assumes $ 100 originally invested on december 31 , 2013 in each of our series a common stock , series b common stock and series c common stock , the s&p 500 index , and the stock of our peer group companies , including reinvestment of dividends , for the years ended december 31 , 2014 , 2015 , 2016 , 2017 and 2018 . two peer companies , scripps networks interactive , inc . and time warner , inc. , were acquired in 2018 . the stock performance chart shows the peer group including scripps networks interactive , inc . and time warner , inc . and excluding both acquired companies for the entire five year period . december 31 , december 31 , december 31 , december 31 , december 31 , december 31 .

Table: december 312013 december 312014 december 312015 december 312016 december 312017 december 312018 disca $ 100.00 $ 74.58 $ 57.76 $ 59.34 $ 48.45 $ 53.56 discb $ 100.00 $ 80.56 $ 58.82 $ 63.44 $ 53.97 $ 72.90 disck $ 100.00 $ 80.42 $ 60.15 $ 63.87 $ 50.49 $ 55.04 s&p 500 $ 100.00 $ 111.39 $ 110.58 $ 121.13 $ 144.65 $ 135.63 peer group incl . acquired companies $ 100.00 $ 116.64 $ 114.02 $ 127.96 $ 132.23 $ 105.80 peer group ex . acquired companies $ 100.00 $ 113.23 $ 117.27 $ 120.58 $ 127.90 $ 141.58

equity compensation plan information information regarding securities authorized for issuance under equity compensation plans will be set forth in our definitive proxy statement for our 2019 annual meeting of stockholders under the caption 201csecurities authorized for issuance under equity compensation plans , 201d which is incorporated herein by reference. .

Question: what was the percentage cumulative total shareholder return on discb for the five year period ended december 31 , 2018?
Answer: -27.1%
Calculation: divide(subtract(72.90, const_100), const_100)