{"pre_text": ["the contractual maturities of held-to-maturity securities as of january 30 , 2009 were in excess of three years and were $ 31.4 million at cost and $ 28.9 million at fair value , respectively .", "for the successor year ended january 30 , 2009 and period ended february 1 , 2008 , and the predecessor period ended july 6 , 2007 and year ended february 2 , 2007 , gross realized gains and losses on the sales of available-for-sale securities were not material .", "the cost of securities sold is based upon the specific identification method .", "merchandise inventories inventories are stated at the lower of cost or market with cost determined using the retail last-in , first-out ( 201clifo 201d ) method .", "under the company 2019s retail inventory method ( 201crim 201d ) , the calculation of gross profit and the resulting valuation of inventories at cost are computed by applying a calculated cost-to-retail inventory ratio to the retail value of sales at a department level .", "costs directly associated with warehousing and distribution are capitalized into inventory .", "the excess of current cost over lifo cost was approximately $ 50.0 million at january 30 , 2009 and $ 6.1 million at february 1 , 2008 .", "current cost is determined using the retail first-in , first-out method .", "the company 2019s lifo reserves were adjusted to zero at july 6 , 2007 as a result of the merger .", "the successor recorded lifo provisions of $ 43.9 million and $ 6.1 million during 2008 and 2007 , respectively .", "the predecessor recorded a lifo credit of $ 1.5 million in 2006 .", "in 2008 , the increased commodity cost pressures mainly related to food and pet products which have been driven by fruit and vegetable prices and rising freight costs .", "increases in petroleum , resin , metals , pulp and other raw material commodity driven costs also resulted in multiple product cost increases .", "the company intends to address these commodity cost increases through negotiations with its vendors and by increasing retail prices as necessary .", "on a quarterly basis , the company estimates the annual impact of commodity cost fluctuations based upon the best available information at that point in time .", "store pre-opening costs pre-opening costs related to new store openings and the construction periods are expensed as incurred .", "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: ."], "post_text": ["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. ."], "table": [["land improvements", "20"], ["buildings", "39-40"], ["furniture fixtures and equipment", "3-10"]], "table_ori": [["Land improvements", "20"], ["Buildings", "39-40"], ["Furniture, fixtures and equipment", "3-10"]]}

Question: what is the percentage change in held-to-maturity securities at cost and at fair value as of january 30 , 2009?
Evidence:
text_0: the contractual maturities of held-to-maturity securities as of january 30 , 2009 were in excess of three years and were $ 31.4 million at cost and $ 28.9 million at fair value , respectively .
Program: subtract(28.9, 31.4), divide(#0, 31.4)
Answer:
str_answer: -8.0%
exe_answer: -0.07962