{"pre_text": ["page 45 of 100 ball corporation and subsidiaries notes to consolidated financial statements 3 .", "acquisitions latapack-ball embalagens ltda .", "( latapack-ball ) in august 2010 , the company paid $ 46.2 million to acquire an additional 10.1 percent economic interest in its brazilian beverage packaging joint venture , latapack-ball , through a transaction with the joint venture partner , latapack s.a .", "this transaction increased the company 2019s overall economic interest in the joint venture to 60.1 percent and expands and strengthens ball 2019s presence in the growing brazilian market .", "as a result of the transaction , latapack-ball became a variable interest entity ( vie ) under consolidation accounting guidelines with ball being identified as the primary beneficiary of the vie and consolidating the joint venture .", "latapack-ball operates metal beverage packaging manufacturing plants in tres rios , jacarei and salvador , brazil and has been included in the metal beverage packaging , americas and asia , reporting segment .", "in connection with the acquisition , the company recorded a gain of $ 81.8 million on its previously held equity investment in latapack-ball as a result of required purchase accounting .", "the following table summarizes the final fair values of the latapack-ball assets acquired , liabilities assumed and non- controlling interest recognized , as well as the related investment in latapack s.a. , as of the acquisition date .", "the valuation was based on market and income approaches. ."], "post_text": ["noncontrolling interests $ ( 132.9 ) the customer relationships were identified as an intangible asset by the company and assigned an estimated life of 13.4 years .", "the intangible asset is being amortized on a straight-line basis .", "neuman aluminum ( neuman ) in july 2010 , the company acquired neuman for approximately $ 62 million in cash .", "neuman had sales of approximately $ 128 million in 2009 ( unaudited ) and is the leading north american manufacturer of aluminum slugs used to make extruded aerosol cans , beverage bottles , aluminum collapsible tubes and technical impact extrusions .", "neuman operates two plants , one in the united states and one in canada , which employ approximately 180 people .", "the acquisition of neuman is not material to the metal food and household products packaging , americas , segment , in which its results of operations have been included since the acquisition date .", "guangdong jianlibao group co. , ltd ( jianlibao ) in june 2010 , the company acquired jianlibao 2019s 65 percent interest in a joint venture metal beverage can and end plant in sanshui ( foshan ) , prc .", "ball has owned 35 percent of the joint venture plant since 1992 .", "ball acquired the 65 percent interest for $ 86.9 million in cash ( net of cash acquired ) and assumed debt , and also entered into a long-term supply agreement with jianlibao and one of its affiliates .", "the company recorded equity earnings of $ 24.1 million , which was composed of equity earnings and a gain realized on the fair value of ball 2019s previous 35 percent equity investment as a result of required purchase accounting .", "the purchase accounting was completed during the third quarter of 2010 .", "the acquisition of the remaining interest is not material to the metal beverage packaging , americas and asia , segment. ."], "table": [["cash", "$ 69.3"], ["current assets", "84.7"], ["property plant and equipment", "265.9"], ["goodwill", "100.2"], ["intangible asset", "52.8"], ["current liabilities", "-53.2 ( 53.2 )"], ["long-term liabilities", "-174.1 ( 174.1 )"], ["net assets acquired", "$ 345.6"], ["noncontrolling interests", "$ -132.9 ( 132.9 )"]], "table_ori": [["Cash", "$69.3"], ["Current assets", "84.7"], ["Property, plant and equipment", "265.9"], ["Goodwill", "100.2"], ["Intangible asset", "52.8"], ["Current liabilities", "(53.2)"], ["Long-term liabilities", "(174.1)"], ["Net assets acquired", "$345.6"], ["Noncontrolling interests", "$(132.9)"]]}

Question: what percentage of net assets acquired was goodwill?
Evidence:
table_3: cash the goodwill of $ 69.3 is 100.2 ;
table_7: cash the net assets acquired of $ 69.3 is $ 345.6 ;
Program: divide(100.2, 345.6)
Answer:
str_answer: 29%
exe_answer: 0.28993