Here are two sentences:

The broad Standard & Poor 's 500 index slipped 12.27 points or 1.23 percent to 981.73 .

The S. & P. 500 slipped 12.27 points , or 1.2 percent , to 981.73 .
Choose your answer: are the two sentences saying the same thing?
OPTIONS:
A). no.
B). yes.
B).