{"pre_text": ["35% ( 35 % ) due primarily to certain undistributed foreign earnings for which no u.s .", "taxes are provided because such earnings are intended to be indefinitely reinvested outside the u.s .", "as of september 29 , 2012 , the company had deferred tax assets arising from deductible temporary differences , tax losses , and tax credits of $ 4.0 billion , and deferred tax liabilities of $ 14.9 billion .", "management believes it is more likely than not that forecasted income , including income that may be generated as a result of certain tax planning strategies , together with future reversals of existing taxable temporary differences , will be sufficient to fully recover the deferred tax assets .", "the company will continue to evaluate the realizability of deferred tax assets quarterly by assessing the need for and amount of a valuation allowance .", "the internal revenue service ( the 201cirs 201d ) has completed its field audit of the company 2019s federal income tax returns for the years 2004 through 2006 and proposed certain adjustments .", "the company has contested certain of these adjustments through the irs appeals office .", "the irs is currently examining the years 2007 through 2009 .", "all irs audit issues for years prior to 2004 have been resolved .", "in addition , the company is subject to audits by state , local , and foreign tax authorities .", "management believes that adequate provisions have been made for any adjustments that may result from tax examinations .", "however , the outcome of tax audits cannot be predicted with certainty .", "if any issues addressed in the company 2019s tax audits are resolved in a manner not consistent with management 2019s expectations , the company could be required to adjust its provision for income taxes in the period such resolution occurs .", "liquidity and capital resources the following table presents selected financial information and statistics as of and for the years ended september 29 , 2012 , september 24 , 2011 , and september 25 , 2010 ( in millions ) : ."], "post_text": ["as of september 29 , 2012 , the company had $ 121.3 billion in cash , cash equivalents and marketable securities , an increase of $ 39.7 billion or 49% ( 49 % ) from september 24 , 2011 .", "the principal components of this net increase was the cash generated by operating activities of $ 50.9 billion , which was partially offset by payments for acquisition of property , plant and equipment of $ 8.3 billion , payments for acquisition of intangible assets of $ 1.1 billion and payments of dividends and dividend equivalent rights of $ 2.5 billion .", "the company 2019s marketable securities investment portfolio is invested primarily in highly-rated securities and its investment policy generally limits the amount of credit exposure to any one issuer .", "the policy requires investments generally to be investment grade with the objective of minimizing the potential risk of principal loss .", "as of september 29 , 2012 and september 24 , 2011 , $ 82.6 billion and $ 54.3 billion , respectively , of the company 2019s cash , cash equivalents and marketable securities were held by foreign subsidiaries and are generally based in u.s .", "dollar-denominated holdings .", "amounts held by foreign subsidiaries are generally subject to u.s .", "income taxation on repatriation to the u.s .", "the company believes its existing balances of cash , cash equivalents and marketable securities will be sufficient to satisfy its working capital needs , capital asset purchases , outstanding commitments , common stock repurchases , dividends on its common stock , and other liquidity requirements associated with its existing operations over the next 12 months .", "capital assets the company 2019s capital expenditures were $ 10.3 billion during 2012 , consisting of $ 865 million for retail store facilities and $ 9.5 billion for other capital expenditures , including product tooling and manufacturing process ."], "table": [["", "2012", "2011", "2010"], ["cash cash equivalents and marketable securities", "$ 121251", "$ 81570", "$ 51011"], ["accounts receivable net", "$ 10930", "$ 5369", "$ 5510"], ["inventories", "$ 791", "$ 776", "$ 1051"], ["working capital", "$ 19111", "$ 17018", "$ 20956"], ["annual operating cash flow", "$ 50856", "$ 37529", "$ 18595"]], "table_ori": [["", "2012", "2011", "2010"], ["Cash, cash equivalents and marketable securities", "$121,251", "$81,570", "$51,011"], ["Accounts receivable, net", "$10,930", "$5,369", "$5,510"], ["Inventories", "$791", "$776", "$1,051"], ["Working capital", "$19,111", "$17,018", "$20,956"], ["Annual operating cash flow", "$50,856", "$37,529", "$18,595"]]}

Question: what was the increase between september 29 , 2012 and september 24 , 2011 of the company 2019s cash , cash equivalents and marketable securities held by foreign subsidiaries?
Evidence:
text_18: as of september 29 , 2012 and september 24 , 2011 , $ 82.6 billion and $ 54.3 billion , respectively , of the company 2019s cash , cash equivalents and marketable securities were held by foreign subsidiaries and are generally based in u.s .
Program: subtract(82.6, 54.3)
Answer:
str_answer: 28.3
exe_answer: 28.3