bevaya/FinQA huggingface dataset:
management 2019s discussion and analysis 158 jpmorgan chase & co./2012 annual report the following table summarizes the ratings profile by derivative counterparty of the firm 2019s derivative receivables , including credit derivatives , net of other liquid securities collateral , for the dates indicated . ratings profile of derivative receivables .

Table: rating equivalent december 31 ( in millions except ratios ) rating equivalent exposure net of all collateral rating equivalent % (  % ) of exposure net of all collateral exposure net of all collateral % (  % ) of exposure net of all collateral aaa/aaa to aa-/aa3 $ 20040 33% ( 33 % ) $ 25100 35% ( 35 % ) a+/a1 to a-/a3 12169 20 22942 32 bbb+/baa1 to bbb-/baa3 18197 29 9595 14 bb+/ba1 to b-/b3 9636 16 10545 15 ccc+/caa1 and below 1283 2 2488 4 total $ 61325 100% ( 100 % ) $ 70670 100% ( 100 % )

as noted above , the firm uses collateral agreements to mitigate counterparty credit risk . the percentage of the firm 2019s derivatives transactions subject to collateral agreements 2013 excluding foreign exchange spot trades , which are not typically covered by collateral agreements due to their short maturity 2013 was 88% ( 88 % ) as of december 31 , 2012 , unchanged compared with december 31 , 2011 . credit derivatives credit derivatives are financial instruments whose value is derived from the credit risk associated with the debt of a third party issuer ( the reference entity ) and which allow one party ( the protection purchaser ) to transfer that risk to another party ( the protection seller ) when the reference entity suffers a credit event . if no credit event has occurred , the protection seller makes no payments to the protection purchaser . for a more detailed description of credit derivatives , see credit derivatives in note 6 on pages 218 2013227 of this annual report . the firm uses credit derivatives for two primary purposes : first , in its capacity as a market-maker ; and second , as an end-user , to manage the firm 2019s own credit risk associated with various exposures . included in end-user activities are credit derivatives used to mitigate the credit risk associated with traditional lending activities ( loans and unfunded commitments ) and derivatives counterparty exposure in the firm 2019s wholesale businesses ( 201ccredit portfolio management 201d activities ) . information on credit portfolio management activities is provided in the table below . in addition , the firm uses credit derivatives as an end-user to manage other exposures , including credit risk arising from certain afs securities and from certain securities held in the firm 2019s market making businesses . these credit derivatives , as well as the synthetic credit portfolio , are not included in credit portfolio management activities ; for further information on these credit derivatives as well as credit derivatives used in the firm 2019s capacity as a market maker in credit derivatives , see credit derivatives in note 6 on pages 226 2013227 of this annual report. .

Question: what percentage of derivative receivables was junk rated in 2012?
Answer: 18
Calculation: subtract(16, 2)
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 , 2011 . it assumes $ 100 was invested on december 31 , 2006 , 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 12/31/06 ) total return analysis .

Table: 12/31/2006 12/31/2007 12/31/2008 12/31/2009 12/31/2010 12/31/2011 ball corporation $ 100.00 $ 104.05 $ 97.04 $ 121.73 $ 161.39 $ 170.70 dj us containers & packaging $ 100.00 $ 106.73 $ 66.91 $ 93.98 $ 110.23 $ 110.39 s&p 500 $ 100.00 $ 105.49 $ 66.46 $ 84.05 $ 96.71 $ 98.75

copyright a9 2012 standard & poor fffds , a division of the mcgraw-hill companies inc . all rights reserved . ( www.researchdatagroup.com/s&p.htm ) copyright a9 2012 dow jones & company . all rights reserved. .

Question: what is the roi of an investment in ball corporation from 2006 to 2008?
Answer: 2.96%
Calculation: divide(subtract(97.04, const_100), const_100)
management 2019s discussion and analysis institutional client services our institutional client services segment is comprised of : fixed income , currency and commodities client execution . includes client execution activities related to making markets in interest rate products , credit products , mortgages , currencies and commodities . 2030 interest rate products . government bonds , money market instruments such as commercial paper , treasury bills , repurchase agreements and other highly liquid securities and instruments , as well as interest rate swaps , options and other derivatives . 2030 credit products . investment-grade corporate securities , high-yield securities , credit derivatives , bank and bridge loans , municipal securities , emerging market and distressed debt , and trade claims . 2030 mortgages . commercial mortgage-related securities , loans and derivatives , residential mortgage-related securities , loans and derivatives ( including u.s . government agency-issued collateralized mortgage obligations , other prime , subprime and alt-a securities and loans ) , and other asset-backed securities , loans and derivatives . 2030 currencies . most currencies , including growth-market currencies . 2030 commodities . crude oil and petroleum products , natural gas , base , precious and other metals , electricity , coal , agricultural and other commodity products . equities . includes client execution activities related to making markets in equity products and commissions and fees from executing and clearing institutional client transactions on major stock , options and futures exchanges worldwide , as well as otc transactions . equities also includes our securities services business , which provides financing , securities lending and other prime brokerage services to institutional clients , including hedge funds , mutual funds , pension funds and foundations , and generates revenues primarily in the form of interest rate spreads or fees . the table below presents the operating results of our institutional client services segment. .

Table: $ in millions year ended december 2014 year ended december 2013 year ended december 2012 fixed income currency and commodities client execution $ 8461 $ 8651 $ 9914 equities client execution1 2079 2594 3171 commissions and fees 3153 3103 3053 securities services 1504 1373 1986 total equities 6736 7070 8210 total net revenues 15197 15721 18124 operating expenses 10880 11792 12490 pre-tax earnings $ 4317 $ 3929 $ 5634

1 . net revenues related to the americas reinsurance business were $ 317 million for 2013 and $ 1.08 billion for 2012 . in april 2013 , we completed the sale of a majority stake in our americas reinsurance business and no longer consolidate this business . 42 goldman sachs 2014 annual report .

Question: what was the percentage change in pre-tax earnings for the institutional client services segment between 2012 and 2013?
Answer: -30%
Calculation: divide(subtract(3929, 5634), 5634)
4 . business restructuring and cost reduction actions the charges we record for business restructuring and cost reduction actions have been excluded from segment operating income and are reflected on the consolidated income statements as 201cbusiness restructuring and cost reduction actions . 201d 2014 charge on 18 september 2014 , we announced plans to reorganize the company , including realignment of our businesses in new reporting segments and organizational changes , effective as of 1 october 2014 . refer to note 25 , business segment and geographic information , for additional details . as a result of this initiative , we will incur ongoing severance and other charges . during the fourth quarter of 2014 , an expense of $ 12.7 ( $ 8.2 after-tax , or $ .04 per share ) was incurred relating to the elimination of approximately 50 positions . the 2014 charge related to the businesses at the segment level as follows : $ 4.4 in merchant gases , $ 4.1 in tonnage gases , $ 2.4 in electronics and performance materials , and $ 1.8 in equipment and energy . 2013 plan during the fourth quarter of 2013 , we recorded an expense of $ 231.6 ( $ 157.9 after-tax , or $ .74 per share ) reflecting actions to better align our cost structure with current market conditions . the asset and contract actions primarily impacted the electronics business due to continued weakness in the photovoltaic ( pv ) and light-emitting diode ( led ) markets . the severance and other contractual benefits primarily impacted our merchant gases business and corporate functions in response to weaker than expected business conditions in europe and asia , reorganization of our operations and functional areas , and previously announced senior executive changes . the remaining planned actions associated with severance were completed in the first quarter of 2015 . the 2013 charges relate to the businesses at the segment level as follows : $ 61.0 in merchant gases , $ 28.6 in tonnage gases , $ 141.0 in electronics and performance materials , and $ 1.0 in equipment and energy . the following table summarizes the carrying amount of the accrual for the 2013 plan at 30 september 2014 : severance and other benefits actions contract actions/other total .

Table: severance and other benefits asset actions contract actions/other total 2013 charge $ 71.9 $ 100.4 $ 59.3 $ 231.6 amount reflected in pension liability -6.9 ( 6.9 ) 2014 2014 -6.9 ( 6.9 ) noncash expenses 2014 -100.4 ( 100.4 ) 2014 -100.4 ( 100.4 ) cash expenditures -3.0 ( 3.0 ) 2014 -58.5 ( 58.5 ) -61.5 ( 61.5 ) currency translation adjustment .4 2014 2014 .4 30 september 2013 $ 62.4 $ 2014 $ .8 $ 63.2 cash expenditures -51.7 ( 51.7 ) 2014 -.8 ( .8 ) -52.5 ( 52.5 ) currency translation adjustment -.6 ( .6 ) 2014 2014 -.6 ( .6 ) 30 september 2014 $ 10.1 $ 2014 $ 2014 $ 10.1

.

Question: considering the expenses of the 2013 charge , what were the impact of the severance and other benefits on the total value?
Answer: 31.04%
Calculation: divide(71.9, 231.6)
Explanation: it is the value of the severance and other benefits divided by the total expenses of the 2013 charge , then turned into a percentage to represent the impact .
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 , news corporation class a common stock , scripps network interactive , inc. , time warner , inc. , viacom , inc . class b common stock and the walt disney company . the graph assumes $ 100 originally invested on september 18 , 2008 , the date upon which our common stock began trading , 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 period september 18 , 2008 through december 31 , 2008 and the years ended december 31 , 2009 , 2010 , 2011 , and 2012 . december 31 , december 31 , december 31 , december 31 , december 31 .

Table: december 312008 december 312009 december 312010 december 312011 december 312012 disca $ 102.53 $ 222.09 $ 301.96 $ 296.67 $ 459.67 discb $ 78.53 $ 162.82 $ 225.95 $ 217.56 $ 327.11 disck $ 83.69 $ 165.75 $ 229.31 $ 235.63 $ 365.63 s&p 500 $ 74.86 $ 92.42 $ 104.24 $ 104.23 $ 118.21 peer group $ 68.79 $ 100.70 $ 121.35 $ 138.19 $ 190.58

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 2013 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 disca common stock from september 18 , 2008 to december 31 , 2012?
Answer: 359.67%
Calculation: divide(subtract(459.67, const_100), const_100)
intel corporation notes to consolidated financial statements ( continued ) note 16 : other comprehensive income ( loss ) the changes in accumulated other comprehensive income ( loss ) by component and related tax effects for each period were as follows : ( in millions ) unrealized holding ( losses ) on available- for-sale investments deferred tax asset valuation allowance unrealized holding ( losses ) on derivatives service credits ( costs ) actuarial ( losses ) foreign currency translation adjustment total .

Table: ( in millions ) unrealized holding gains ( losses ) on available-for-sale investments deferred tax asset valuation allowance unrealized holding gains ( losses ) on derivatives prior service credits ( costs ) actuarial gains ( losses ) foreign currency translation adjustment total december 27 2014 $ 2459 $ 26 $ -423 ( 423 ) $ -47 ( 47 ) $ -1004 ( 1004 ) $ -345 ( 345 ) $ 666 other comprehensive income ( loss ) before reclassifications -999 ( 999 ) 2014 -298 ( 298 ) -2 ( 2 ) 73 -187 ( 187 ) -1413 ( 1413 ) amounts reclassified out of accumulated other comprehensive income ( loss ) -93 ( 93 ) 2014 522 10 67 2014 506 tax effects 382 -18 ( 18 ) -67 ( 67 ) -1 ( 1 ) -12 ( 12 ) 17 301 other comprehensive income ( loss ) -710 ( 710 ) -18 ( 18 ) 157 7 128 -170 ( 170 ) -606 ( 606 ) december 26 2015 1749 8 -266 ( 266 ) -40 ( 40 ) -876 ( 876 ) -515 ( 515 ) 60 other comprehensive income ( loss ) before reclassifications 1170 2014 -26 ( 26 ) 2014 -680 ( 680 ) -4 ( 4 ) 460 amounts reclassified out of accumulated other comprehensive income ( loss ) -530 ( 530 ) 2014 38 2014 170 2014 -322 ( 322 ) tax effects -225 ( 225 ) -8 ( 8 ) -5 ( 5 ) 2014 146 2014 -92 ( 92 ) other comprehensive income ( loss ) 415 -8 ( 8 ) 7 2014 -364 ( 364 ) -4 ( 4 ) 46 december 31 2016 $ 2164 $ 2014 $ -259 ( 259 ) $ -40 ( 40 ) $ -1240 ( 1240 ) $ -519 ( 519 ) $ 106

.

Question: what is the net change in accumulated other comprehensive income during 2016?
Answer: 46
Calculation: subtract(106, 60)
management 2019s discussion and analysis 158 jpmorgan chase & co./2012 annual report the following table summarizes the ratings profile by derivative counterparty of the firm 2019s derivative receivables , including credit derivatives , net of other liquid securities collateral , for the dates indicated . ratings profile of derivative receivables .

Table: rating equivalent december 31 ( in millions except ratios ) rating equivalent exposure net of all collateral rating equivalent % (  % ) of exposure net of all collateral exposure net of all collateral % (  % ) of exposure net of all collateral aaa/aaa to aa-/aa3 $ 20040 33% ( 33 % ) $ 25100 35% ( 35 % ) a+/a1 to a-/a3 12169 20 22942 32 bbb+/baa1 to bbb-/baa3 18197 29 9595 14 bb+/ba1 to b-/b3 9636 16 10545 15 ccc+/caa1 and below 1283 2 2488 4 total $ 61325 100% ( 100 % ) $ 70670 100% ( 100 % )

as noted above , the firm uses collateral agreements to mitigate counterparty credit risk . the percentage of the firm 2019s derivatives transactions subject to collateral agreements 2013 excluding foreign exchange spot trades , which are not typically covered by collateral agreements due to their short maturity 2013 was 88% ( 88 % ) as of december 31 , 2012 , unchanged compared with december 31 , 2011 . credit derivatives credit derivatives are financial instruments whose value is derived from the credit risk associated with the debt of a third party issuer ( the reference entity ) and which allow one party ( the protection purchaser ) to transfer that risk to another party ( the protection seller ) when the reference entity suffers a credit event . if no credit event has occurred , the protection seller makes no payments to the protection purchaser . for a more detailed description of credit derivatives , see credit derivatives in note 6 on pages 218 2013227 of this annual report . the firm uses credit derivatives for two primary purposes : first , in its capacity as a market-maker ; and second , as an end-user , to manage the firm 2019s own credit risk associated with various exposures . included in end-user activities are credit derivatives used to mitigate the credit risk associated with traditional lending activities ( loans and unfunded commitments ) and derivatives counterparty exposure in the firm 2019s wholesale businesses ( 201ccredit portfolio management 201d activities ) . information on credit portfolio management activities is provided in the table below . in addition , the firm uses credit derivatives as an end-user to manage other exposures , including credit risk arising from certain afs securities and from certain securities held in the firm 2019s market making businesses . these credit derivatives , as well as the synthetic credit portfolio , are not included in credit portfolio management activities ; for further information on these credit derivatives as well as credit derivatives used in the firm 2019s capacity as a market maker in credit derivatives , see credit derivatives in note 6 on pages 226 2013227 of this annual report. .

Question: what percentage of derivative receivables was junk rated in 2012?
Answer: 19%
Calculation: add(15, 4)
the following table illustrates the effect that a 10% ( 10 % ) unfavorable or favorable movement in foreign currency exchange rates , relative to the u.s . dollar , would have on the fair value of our forward exchange contracts as of october 30 , 2010 and october 31 , 2009: .

Table: october 30 2010 october 31 2009 fair value of forward exchange contracts asset $ 7256 $ 8367 fair value of forward exchange contracts after a 10% ( 10 % ) unfavorable movement in foreign currency exchange rates asset $ 22062 $ 20132 fair value of forward exchange contracts after a 10% ( 10 % ) favorable movement in foreign currency exchange rates liability $ -7396 ( 7396 ) $ -6781 ( 6781 )

fair value of forward exchange contracts after a 10% ( 10 % ) unfavorable movement in foreign currency exchange rates asset . . . . . . . . . . . . . . . . . $ 22062 $ 20132 fair value of forward exchange contracts after a 10% ( 10 % ) favorable movement in foreign currency exchange rates liability . . . . . . . . . . . . . . . . . . . . . . . $ ( 7396 ) $ ( 6781 ) the calculation assumes that each exchange rate would change in the same direction relative to the u.s . dollar . in addition to the direct effects of changes in exchange rates , such changes typically affect the volume of sales or the foreign currency sales price as competitors 2019 products become more or less attractive . our sensitivity analysis of the effects of changes in foreign currency exchange rates does not factor in a potential change in sales levels or local currency selling prices. .

Question: what is the growth rate in the fair value of forward exchange contracts after a 10% ( 10 % ) unfavorable movement in foreign currency exchange rates asset from 2009 to 2010?
Answer: 9.6%
Calculation: divide(subtract(22062, 20132), 20132)
as of december 31 , 2006 , the company also leased an office and laboratory facility in connecticut , additional office , distribution and storage facilities in san diego , and four foreign facilities located in japan , singapore , china and the netherlands under non-cancelable operating leases that expire at various times through june 2011 . these leases contain renewal options ranging from one to five years . as of december 31 , 2006 , annual future minimum payments under these operating leases were as follows ( in thousands ) : .

Table: 2007 5320 2008 5335 2009 5075 2010 4659 2011 4712 2012 and thereafter 12798 total $ 37899

rent expense , net of amortization of the deferred gain on sale of property , was $ 4723041 , $ 4737218 , and $ 1794234 for the years ended december 31 , 2006 , january 1 , 2006 and january 2 , 2005 , respectively . 6 . stockholders 2019 equity common stock as of december 31 , 2006 , the company had 46857512 shares of common stock outstanding , of which 4814744 shares were sold to employees and consultants subject to restricted stock agreements . the restricted common shares vest in accordance with the provisions of the agreements , generally over five years . all unvested shares are subject to repurchase by the company at the original purchase price . as of december 31 , 2006 , 36000 shares of common stock were subject to repurchase . in addition , the company also issued 12000 shares for a restricted stock award to an employee under the company 2019s new 2005 stock and incentive plan based on service performance . these shares vest monthly over a three-year period . stock options 2005 stock and incentive plan in june 2005 , the stockholders of the company approved the 2005 stock and incentive plan ( the 2005 stock plan ) . upon adoption of the 2005 stock plan , issuance of options under the company 2019s existing 2000 stock plan ceased . the 2005 stock plan provides that an aggregate of up to 11542358 shares of the company 2019s common stock be reserved and available to be issued . in addition , the 2005 stock plan provides for an automatic annual increase in the shares reserved for issuance by the lesser of 5% ( 5 % ) of outstanding shares of the company 2019s common stock on the last day of the immediately preceding fiscal year , 1200000 shares or such lesser amount as determined by the company 2019s board of directors . illumina , inc . notes to consolidated financial statements 2014 ( continued ) .

Question: what percentage of annual future minimum payments under operating leases are due in 2007?
Answer: 14%
Calculation: divide(5320, 37899)