wandb/finqa-data-processed huggingface dataset:
s c h e d u l e i v ( continued ) ace limited and subsidiaries s u p p l e m e n t a l i n f o r m a t i o n c o n c e r n i n g r e i n s u r a n c e premiums earned for the years ended december 31 , 2008 , 2007 , and 2006 ( in millions of u.s . dollars ) direct amount ceded to companies assumed from other companies net amount percentage of amount assumed to .

Row 1: for the years ended december 31 2008 2007 and 2006 ( in millions of u.s . dollars ), direct amount, ceded to other companies, assumed from other companies, net amount, percentage of amount assumed to net
Row 2: 2008, $ 16087, $ 6144, $ 3260, $ 13203, 25% ( 25 % )
Row 3: 2007, $ 14673, $ 5834, $ 3458, $ 12297, 28% ( 28 % )
Row 4: 2006, $ 13562, $ 5198, $ 3461, $ 11825, 29% ( 29 % )

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Question: what is the growth rate of net amount from 2007 to 2008?
Program: subtract(13203, 12297), divide(#0, 12297)
Answer: 0.07368
jpmorgan chase & co./2017 annual report 39 five-year stock performance the following table and graph compare the five-year cumulative total return for jpmorgan chase & co . ( 201cjpmorgan chase 201d or the 201cfirm 201d ) common stock with the cumulative return of the s&p 500 index , the kbw bank index and the s&p financial index . the s&p 500 index is a commonly referenced equity benchmark in the united states of america ( 201cu.s . 201d ) , consisting of leading companies from different economic sectors . the kbw bank index seeks to reflect the performance of banks and thrifts that are publicly traded in the u.s . and is composed of leading national money center and regional banks and thrifts . the s&p financial index is an index of financial companies , all of which are components of the s&p 500 . the firm is a component of all three industry indices . the following table and graph assume simultaneous investments of $ 100 on december 31 , 2012 , in jpmorgan chase common stock and in each of the above indices . the comparison assumes that all dividends are reinvested . december 31 , ( in dollars ) 2012 2013 2014 2015 2016 2017 .

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Row 1: december 31 ( in dollars ), 2012, 2013, 2014, 2015, 2016, 2017
Row 2: jpmorgan chase, $ 100.00, $ 136.71, $ 150.22, $ 162.79, $ 219.06, $ 277.62
Row 3: kbw bank index, 100.00, 137.76, 150.66, 151.39, 194.55, 230.72
Row 4: s&p financial index, 100.00, 135.59, 156.17, 153.72, 188.69, 230.47
Row 5: s&p 500 index, 100.00, 132.37, 150.48, 152.55, 170.78, 208.05
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december 31 , ( in dollars ) 201720162015201420132012 .

Question: did jpmorgan chase outperform the s&p 500 index?\\n
Program: greater(277.62, 208.05)
Answer: yes
shareowner return performance graph the following performance graph and related information shall not be deemed 201csoliciting material 201d or to be 201cfiled 201d with the sec , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or securities exchange act of 1934 , each as amended , except to the extent that the company specifically incorporates such information by reference into such filing . the following graph shows a five year comparison of cumulative total shareowners 2019 returns for our class b common stock , the standard & poor 2019s 500 index , and the dow jones transportation average . the comparison of the total cumulative return on investment , which is the change in the quarterly stock price plus reinvested dividends for each of the quarterly periods , assumes that $ 100 was invested on december 31 , 2010 in the standard & poor 2019s 500 index , the dow jones transportation average , and our class b common stock. .

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, 12/31/2010, 12/31/2011, 12/31/2012, 12/31/2013, 12/31/2014, 12/31/2015
united parcel service inc ., $ 100.00, $ 103.88, $ 107.87, $ 158.07, $ 171.77, $ 160.61
standard & poor 2019s 500 index, $ 100.00, $ 102.11, $ 118.43, $ 156.77, $ 178.22, $ 180.67
dow jones transportation average, $ 100.00, $ 100.01, $ 107.49, $ 151.97, $ 190.08, $ 158.23
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Question: what was the percentage total cumulative return on investment for united parcel service inc . for the five year period ending 12/31/2015?
Program: subtract(160.61, const_100), divide(#0, const_100)
Answer: 0.6061
consolidated 2005 results of operations was an estimated reduction of gross profit and a corresponding decrease to inventory , at cost , of $ 5.2 million . 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: .

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land improvements | 20
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buildings | 39-40
furniture fixtures and equipment | 3-10
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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 . impairment of long-lived assets when indicators of impairment are present , the company evaluates the carrying value of long-lived assets , other than goodwill , in relation to the operating performance and future cash flows or the appraised values of the underlying assets . in accordance with sfas 144 , 201caccounting for the impairment or disposal of long-lived assets , 201d the company reviews for impairment stores open more than two years for which current cash flows from operations are negative . impairment results when the carrying value of the assets exceeds the undiscounted future cash flows over the life of the lease . the company 2019s estimate of undiscounted future cash flows over the lease term is based upon historical operations of the stores and estimates of future store profitability which encompasses many factors that are subject to variability and difficult to predict . if a long-lived asset is found to be impaired , the amount recognized for impairment is equal to the difference between the carrying value and the asset 2019s fair value . the fair value is estimated based primarily upon future cash flows ( discounted at the company 2019s credit adjusted risk-free rate ) or other reasonable estimates of fair market value . assets to be disposed of are adjusted to the fair value less the cost to sell if less than the book value . the company recorded impairment charges , included in sg&a expense , of approximately $ 9.4 million in 2006 , $ 0.6 million in 2005 and $ 0.2 million in 2004 to reduce the carrying value of certain of its stores 2019 assets as deemed necessary due to negative sales trends and cash flows at these locations . the majority of the 2006 charges were recorded pursuant to certain strategic initiatives discussed in note 2 . other assets other assets consist primarily of long-term investments , qualifying prepaid expenses , debt issuance costs which are amortized over the life of the related obligations , utility and security deposits , life insurance policies and goodwill. .

Question: what is the yearly depreciation rate on land improvements?
Program: divide(const_100, 20)
Answer: 5.0
table of contents company stock performance the following graph shows a five-year comparison of cumulative total shareholder return , calculated on a dividend reinvested basis , for the company , the s&p 500 composite index ( the 201cs&p 500 201d ) and the s&p computers ( hardware ) index ( the 201cindustry index 201d ) . the graph assumes $ 100 was invested in each of the company 2019s common stock , the s&p 500 , and the industry index on september 30 , 2003 . data points on the graph are annual . note that historic stock price performance is not necessarily indicative of future stock price performance . copyright a9 2008 , standard & poor 2019s , a division of the mcgraw-hill companies , inc . all rights reserved. .

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, sep-03, sep-04, sep-05, sep-06, sep-07, sep-08
apple inc ., $ 100, $ 187, $ 517, $ 743, $ 1481, $ 1097
s&p a9500, $ 100, $ 114, $ 128, $ 142, $ 165, $ 129
s&p a9computer hardware, $ 100, $ 104, $ 119, $ 128, $ 188, $ 158
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s&p a9 500 $ 100 $ 114 $ 128 $ 142 $ 165 $ 129 s&p a9 computer hardware $ 100 $ 104 $ 119 $ 128 $ 188 $ 158 .

Question: what was the change in cumulative total return for the s&p a9500 between 2003 and 2004?
Program: subtract(const_100, 114)
Answer: -14.0
financial data supplement ( unaudited ) 2014 ( continued ) .

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Row 1: country, at december 31 2011 banks, at december 31 2011 governments, at december 31 2011 other, at december 31 2011 total
Row 2: united kingdom, $ 13852, $ 2, $ 89585, $ 103439
Row 3: cayman islands, 766, 2014, 31169, 31935
Row 4: france, 23561, 1096, 4196, 28853
Row 5: japan, 23542, 436, 2821, 26799
Row 6: germany, 18674, 3485, 1859, 24018
Row 7: netherlands, 3508, 23, 8826, 12357
Row 8: luxembourg, 1619, 94, 6137, 7850
Row 9: brazil, 149, 3398, 2165, 5712
Row 10: australia, 2008, 557, 1414, 3979
Row 11: italy, 881, 1463, 539, 2883
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Question: are the japan banks larger than the german government?
Program: greater(23542, 3485)
Answer: yes
mastercard incorporated notes to consolidated financial statements 2014 ( continued ) ( in thousands , except percent and per share data ) the following table summarizes expected benefit payments through 2019 for the pension plans , including those payments expected to be paid from the company 2019s general assets . since the majority of the benefit payments are made in the form of lump-sum distributions , actual benefit payments may differ from expected benefit payments. .

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2010 | $ 18181
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2011 | 27090
2012 | 21548
2013 | 25513
2014 | 24002
2015-2019 | 128494
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substantially all of the company 2019s u.s . employees are eligible to participate in a defined contribution savings plan ( the 201csavings plan 201d ) sponsored by the company . the savings plan allows employees to contribute a portion of their base compensation on a pre-tax and after-tax basis in accordance with specified guidelines . the company matches a percentage of employees 2019 contributions up to certain limits . in 2007 and prior years , the company could also contribute to the savings plan a discretionary profit sharing component linked to company performance during the prior year . beginning in 2008 , the discretionary profit sharing amount related to prior year company performance was paid directly to employees as a short-term cash incentive bonus rather than as a contribution to the savings plan . in addition , the company has several defined contribution plans outside of the united states . the company 2019s contribution expense related to all of its defined contribution plans was $ 40627 , $ 35341 and $ 26996 for 2009 , 2008 and 2007 , respectively . note 13 . postemployment and postretirement benefits the company maintains a postretirement plan ( the 201cpostretirement plan 201d ) providing health coverage and life insurance benefits for substantially all of its u.s . employees hired before july 1 , 2007 . the company amended the life insurance benefits under the postretirement plan effective january 1 , 2007 . the impact , net of taxes , of this amendment was an increase of $ 1715 to accumulated other comprehensive income in 2007 . in 2009 , the company recorded a $ 3944 benefit expense as a result of enhanced postretirement medical benefits under the postretirement plan provided to employees that chose to participate in a voluntary transition program. .

Question: what is the average contribution expense related to all of its defined contribution plans for the years 2007-2009?
Program: add(40627, 35341), add(26996, #0), divide(#1, const_3)
Answer: 34321.33333
mastercard incorporated notes to consolidated financial statements 2014 ( continued ) ( in thousands , except percent and per share data ) the following table summarizes expected benefit payments through 2019 for the pension plans , including those payments expected to be paid from the company 2019s general assets . since the majority of the benefit payments are made in the form of lump-sum distributions , actual benefit payments may differ from expected benefit payments. .

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2010	$ 18181
2011	27090
2012	21548
2013	25513
2014	24002
2015-2019	128494
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substantially all of the company 2019s u.s . employees are eligible to participate in a defined contribution savings plan ( the 201csavings plan 201d ) sponsored by the company . the savings plan allows employees to contribute a portion of their base compensation on a pre-tax and after-tax basis in accordance with specified guidelines . the company matches a percentage of employees 2019 contributions up to certain limits . in 2007 and prior years , the company could also contribute to the savings plan a discretionary profit sharing component linked to company performance during the prior year . beginning in 2008 , the discretionary profit sharing amount related to prior year company performance was paid directly to employees as a short-term cash incentive bonus rather than as a contribution to the savings plan . in addition , the company has several defined contribution plans outside of the united states . the company 2019s contribution expense related to all of its defined contribution plans was $ 40627 , $ 35341 and $ 26996 for 2009 , 2008 and 2007 , respectively . note 13 . postemployment and postretirement benefits the company maintains a postretirement plan ( the 201cpostretirement plan 201d ) providing health coverage and life insurance benefits for substantially all of its u.s . employees hired before july 1 , 2007 . the company amended the life insurance benefits under the postretirement plan effective january 1 , 2007 . the impact , net of taxes , of this amendment was an increase of $ 1715 to accumulated other comprehensive income in 2007 . in 2009 , the company recorded a $ 3944 benefit expense as a result of enhanced postretirement medical benefits under the postretirement plan provided to employees that chose to participate in a voluntary transition program. .

Question: what was the ratio of the company 2019s contribution expense related to all of its defined contribution plans for 2009 to 2008
Program: divide(40627, 35341)
Answer: 1.14957
compensation plan approved by security holders . the employee stock purchase plan and the 2005 director stock plan were approved by shareholders at our 2005 annual meeting of shareholders . in connection with our mergers with cbot holdings and nymex holdings , we assumed their existing equity plans . the shares relating to the cbot holdings and nymex holdings plans are listed in the table below as being made under an equity compensation plan approved by security holders based upon the fact that shareholders of the company approved the related merger transactions . plan category number of securities to be issued upon exercise of outstanding options ( a ) weighted-average exercise price of outstanding options ( b ) number of securities remaining available for future issuance under equity compensation plans ( excluding securities reflected in column ( a ) ) ( c ) equity compensation plans approved by security holders . . . . . . . . . . . . . . . . . . . 1211143 $ 308.10 5156223 equity compensation plans not approved by security holders . . . . . . . . . . . . . . . . 5978 22.00 2014 .

plan category	number of securities to be issued upon exercise of outstanding options ( a )	weighted-average exercise price of outstanding options ( b )	number of securities remaining available for future issuance underequity compensation plans ( excluding securities reflected in column ( a ) ) ( c )
equity compensation plans approved by security holders	1211143	$ 308.10	5156223
equity compensation plans not approved by security holders	5978	22.00	2014
total	1217121		5156223

item 13 . certain relationships , related transactions and director independence the information required by this item is included in cme group 2019s proxy statement under the heading 201ccertain business relationships with related parties 201d and 201ccorporate governance 2014director independence 201d and is incorporated herein by reference , pursuant to general instruction g ( 3 ) . item 14 . principal accountant fees and services the information required by this item is included in cme group 2019s proxy statement under the heading 201caudit committee disclosures 2014principal accountant fees and services 201d and 201caudit committee disclosures 2014audit committee policy for approval of audit and permitted non-audit services 201d and is incorporated herein by reference , pursuant to general instruction g ( 3 ) . .

Question: what percentage of the outstanding options were from plans approved by security holders?
Program: divide(1211143, 1217121)
Answer: 0.99509
stock price performance the following graph shows a comparison of the cumulative total return on our common stock , the standard & poor 2019s 500 index and the standard & poor 2019s retail index . the graph assumes that the value of an investment in our common stock and in each such index was $ 100 on january 3 , 2009 , and that any dividends have been reinvested . the comparison in the graph below is based solely on historical data and is not intended to forecast the possible future performance of our common stock . comparison of cumulative total return among advance auto parts , inc. , s&p 500 index and s&p retail index company/index january 3 , january 2 , january 1 , december 31 , december 29 , december 28 .

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company/index	january 3 2009	january 2 2010	january 1 2011	december 31 2011	december 29 2012	december 28 2013
advance auto parts	$ 100.00	$ 119.28	$ 195.80	$ 206.86	$ 213.14	$ 327.63
s&p 500 index	100.00	119.67	134.97	134.96	150.51	197.62
s&p retail index	100.00	141.28	174.70	179.79	219.77	321.02
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Question: from 2009 to 2012 , what percentage return did advance auto parts beat the overall market?
Program: subtract(213.14, const_100), subtract(150.51, const_100), subtract(#0, #1)
Answer: 62.63
projected payments relating to these liabilities for the next five years ending december 31 , 2012 and the period from 2013 to 2017 are as follows ( in thousands ) : .

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2008 | $ 980
2009 | 1185
2010 | 978
2011 | 1022
2012 | 1425
2013 - 2017 | $ 8147
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( 18 ) concentration of risk the company generates a significant amount of revenue from large customers , however , no customers accounted for more than 10% ( 10 % ) of total revenue or total segment revenue in the years ended december 31 , 2007 , 2006 and 2005 . financial instruments that potentially subject the company to concentrations of credit risk consist primarily of cash equivalents and trade receivables . the company places its cash equivalents with high credit quality financial institutions and , by policy , limits the amount of credit exposure with any one financial institution . concentrations of credit risk with respect to trade receivables are limited because a large number of geographically diverse customers make up the company 2019s customer base , thus spreading the trade receivables credit risk . the company controls credit risk through monitoring procedures . ( 19 ) segment information upon completion of the certegy merger , the company implemented a new organizational structure , which resulted in a new operating segment structure beginning with the reporting of first quarter 2006 results . effective as of february 1 , 2006 , the company 2019s operating segments are tps and lps . this structure reflects how the businesses are operated and managed . the primary components of the tps segment , which includes certegy 2019s card and check services , the financial institution processing component of the former financial institution software and services segment of fis and the operations acquired from efunds , are enterprise solutions , integrated financial solutions and international businesses . the primary components of the lps segment are mortgage information services businesses , which includes the mortgage lender processing component of the former financial institution software and services segment of fis , and the former lender services , default management , and information services segments of fis . fidelity national information services , inc . and subsidiaries and affiliates notes to consolidated and combined financial statements 2014 ( continued ) .

Question: what is the growth rate in projected payments from 2009 to 2010?
Program: subtract(978, 1185), divide(#0, 1185)
Answer: -0.17468
entergy mississippi , inc . management's financial discussion and analysis results of operations net income 2008 compared to 2007 net income decreased $ 12.4 million primarily due to higher other operation and maintenance expenses , lower other income , and higher depreciation and amortization expenses , partially offset by higher net revenue . 2007 compared to 2006 net income increased $ 19.8 million primarily due to higher net revenue , lower other operation and maintenance expenses , higher other income , and lower interest expense , partially offset by higher depreciation and amortization expenses . net revenue 2008 compared to 2007 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges . following is an analysis of the change in net revenue comparing 2008 to 2007 . amount ( in millions ) .

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, amount ( in millions )
2007 net revenue, $ 486.9
attala costs, 9.9
rider revenue, 6.0
base revenue, 5.1
reserve equalization, -2.4 ( 2.4 )
net wholesale revenue, -4.0 ( 4.0 )
other, -2.7 ( 2.7 )
2008 net revenue, $ 498.8
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the attala costs variance is primarily due to an increase in the attala power plant costs that are recovered through the power management rider . the net income effect of this recovery in limited to a portion representing an allowed return on equity with the remainder offset by attala power plant costs in other operation and maintenance expenses , depreciation expenses , and taxes other than income taxes . the recovery of attala power plant costs is discussed further in "liquidity and capital resources - uses of capital" below . the rider revenue variance is the result of a storm damage rider that became effective in october 2007 . the establishment of this rider results in an increase in rider revenue and a corresponding increase in other operation and maintenance expense for the storm reserve with no effect on net income . the base revenue variance is primarily due to a formula rate plan increase effective july 2007 . the formula rate plan filing is discussed further in "state and local rate regulation" below . the reserve equalization variance is primarily due to changes in the entergy system generation mix compared to the same period in 2007. .

Question: what percent of the change in net revenue was due to rider revenue?
Program: subtract(498.8, 486.9), divide(const_6, #0)
Answer: 0.5042