{"pre_text": ["celanese corporation and subsidiaries notes to consolidated financial statements ( continued ) 2022 amend certain material agreements governing bcp crystal 2019s indebtedness ; 2022 change the business conducted by celanese holdings and its subsidiaries ; and 2022 enter into hedging agreements that restrict dividends from subsidiaries .", "in addition , the senior credit facilities require bcp crystal to maintain the following financial covenants : a maximum total leverage ratio , a maximum bank debt leverage ratio , a minimum interest coverage ratio and maximum capital expenditures limitation .", "the maximum consolidated net bank debt to adjusted ebitda ratio , as defined , previously required under the senior credit facilities , was eliminated when the company amended the facilities in january 2005 .", "as of december 31 , 2005 , the company was in compliance with all of the financial covenants related to its debt agreements .", "the maturation of the company 2019s debt , including short term borrowings , is as follows : ( in $ millions ) ."], "post_text": ["( 1 ) includes $ 2 million purchase accounting adjustment to assumed debt .", "17 .", "benefit obligations pension obligations .", "pension obligations are established for benefits payable in the form of retirement , disability and surviving dependent pensions .", "the benefits offered vary according to the legal , fiscal and economic conditions of each country .", "the commitments result from participation in defined contribution and defined benefit plans , primarily in the u.s .", "benefits are dependent on years of service and the employee 2019s compensation .", "supplemental retirement benefits provided to certain employees are non-qualified for u.s .", "tax purposes .", "separate trusts have been established for some non-qualified plans .", "defined benefit pension plans exist at certain locations in north america and europe .", "as of december 31 , 2005 , the company 2019s u.s .", "qualified pension plan represented greater than 85% ( 85 % ) and 75% ( 75 % ) of celanese 2019s pension plan assets and liabilities , respectively .", "independent trusts or insurance companies administer the majority of these plans .", "actuarial valuations for these plans are prepared annually .", "the company sponsors various defined contribution plans in europe and north america covering certain employees .", "employees may contribute to these plans and the company will match these contributions in varying amounts .", "contributions to the defined contribution plans are based on specified percentages of employee contributions and they aggregated $ 12 million for the year ended decem- ber 31 , 2005 , $ 8 million for the nine months ended december 31 , 2004 , $ 3 million for the three months ended march 31 , 2004 and $ 11 million for the year ended december 31 , 2003 .", "in connection with the acquisition of cag , the purchaser agreed to pre-fund $ 463 million of certain pension obligations .", "during the nine months ended december 31 , 2004 , $ 409 million was pre-funded to the company 2019s pension plans .", "the company contributed an additional $ 54 million to the non-qualified pension plan 2019s rabbi trusts in february 2005 .", "in connection with the company 2019s acquisition of vinamul and acetex , the company assumed certain assets and obligations related to the acquired pension plans .", "the company recorded liabilities of $ 128 million for these pension plans .", "total pension assets acquired amounted to $ 85 million. ."], "table": [["", "total ( in$ millions )"], ["2006", "155"], ["2007", "29"], ["2008", "22"], ["2009", "40"], ["2010", "28"], ["thereafter ( 1 )", "3163"], ["total", "3437"]], "table_ori": [["", "Total (in$millions)"], ["2006", "155"], ["2007", "29"], ["2008", "22"], ["2009", "40"], ["2010", "28"], ["Thereafter<sup>(1)</sup>", "3,163"], ["Total", "3,437"]]}

Question: what is the net liability for pension plan resulting from acquisition of vinamul and acetex?
Evidence:
text_26: in connection with the company 2019s acquisition of vinamul and acetex , the company assumed certain assets and obligations related to the acquired pension plans .
text_27: the company recorded liabilities of $ 128 million for these pension plans .
text_28: total pension assets acquired amounted to $ 85 million. .
Program: subtract(128, 85)
Answer:
str_answer: 43
exe_answer: 43