[ { "id": "finqa-dev-HII/2017/page_104.pdf-1", "source_id": "HII/2017/page_104.pdf-1", "source_revision": "0f16e2867befa6840783e58be38c9efb9229d742", "split": "dev", "doc_type": "finqa", "src_lang": "en", "tgt_lang": "en", "question": "what is the percentage change in the unamortized debt issuance costs associated with the senior notes from 2016 to 2017?", "table": [ [ "( $ in millions )", "december 31 2017", "december 31 2016" ], [ "senior notes due december 15 2021 5.000% ( 5.000 % )", "2014", "600" ], [ "senior notes due november 15 2025 5.000% ( 5.000 % )", "600", "600" ], [ "senior notes due december 1 2027 3.483% ( 3.483 % )", "600", "2014" ], [ "mississippi economic development revenue bonds due may 1 2024 7.81% ( 7.81 % )", "84", "84" ], [ "gulf opportunity zone industrial development revenue bonds due december 1 2028 4.55% ( 4.55 % )", "21", "21" ], [ "less unamortized debt issuance costs", "-26 ( 26 )", "-27 ( 27 )" ], [ "total long-term debt", "1279", "1278" ] ], "pre_text": [ "as of december 31 , 2017 , the company had gross state income tax credit carry-forwards of approximately $ 20 million , which expire from 2018 through 2020 .", "a deferred tax asset of approximately $ 16 million ( net of federal benefit ) has been established related to these state income tax credit carry-forwards , with a valuation allowance of $ 7 million against such deferred tax asset as of december 31 , 2017 .", "the company had a gross state net operating loss carry-forward of $ 39 million , which expires in 2027 .", "a deferred tax asset of approximately $ 3 million ( net of federal benefit ) has been established for the net operating loss carry-forward , with a full valuation allowance as of december 31 , 2017 .", "other state and foreign net operating loss carry-forwards are separately and cumulatively immaterial to the company 2019s deferred tax balances and expire between 2026 and 2036 .", "14 .", "debt long-term debt consisted of the following: ." ], "post_text": [ "credit facility - in november 2017 , the company terminated its second amended and restated credit agreement and entered into a new credit agreement ( the \"credit facility\" ) with third-party lenders .", "the credit facility includes a revolving credit facility of $ 1250 million , which may be drawn upon during a period of five years from november 22 , 2017 .", "the revolving credit facility includes a letter of credit subfacility of $ 500 million .", "the revolving credit facility has a variable interest rate on outstanding borrowings based on the london interbank offered rate ( \"libor\" ) plus a spread based upon the company's credit rating , which may vary between 1.125% ( 1.125 % ) and 1.500% ( 1.500 % ) .", "the revolving credit facility also has a commitment fee rate on the unutilized balance based on the company 2019s leverage ratio .", "the commitment fee rate as of december 31 , 2017 was 0.25% ( 0.25 % ) and may vary between 0.20% ( 0.20 % ) and 0.30% ( 0.30 % ) .", "the credit facility contains customary affirmative and negative covenants , as well as a financial covenant based on a maximum total leverage ratio .", "each of the company's existing and future material wholly owned domestic subsidiaries , except those that are specifically designated as unrestricted subsidiaries , are and will be guarantors under the credit facility .", "in july 2015 , the company used cash on hand to repay all amounts outstanding under a prior credit facility , including $ 345 million in principal amount of outstanding term loans .", "as of december 31 , 2017 , $ 15 million in letters of credit were issued but undrawn , and the remaining $ 1235 million of the revolving credit facility was unutilized .", "the company had unamortized debt issuance costs associated with its credit facilities of $ 11 million and $ 8 million as of december 31 , 2017 and 2016 , respectively .", "senior notes - in december 2017 , the company issued $ 600 million aggregate principal amount of unregistered 3.483% ( 3.483 % ) senior notes with registration rights due december 2027 , the net proceeds of which were used to repurchase the company's 5.000% ( 5.000 % ) senior notes due in 2021 in connection with the 2017 redemption described below .", "in november 2015 , the company issued $ 600 million aggregate principal amount of unregistered 5.000% ( 5.000 % ) senior notes due november 2025 , the net proceeds of which were used to repurchase the company's 7.125% ( 7.125 % ) senior notes due in 2021 in connection with the 2015 tender offer and redemption described below .", "interest on the company's senior notes is payable semi-annually .", "the terms of the 5.000% ( 5.000 % ) and 3.483% ( 3.483 % ) senior notes limit the company 2019s ability and the ability of certain of its subsidiaries to create liens , enter into sale and leaseback transactions , sell assets , and effect consolidations or mergers .", "the company had unamortized debt issuance costs associated with the senior notes of $ 15 million and $ 19 million as of december 31 , 2017 and 2016 , respectively. ." ], "gold_answer": -0.21053, "reference_answer": "-21.1%", "reference_program": "subtract(15, 19), divide(#0, 19)", "gold_evidence": [ "table_2", "text_22" ], "audit": { "candidate_index": 1, "canonical_unit": "ratio", "requested_unit": "percent", "expected_rational": "-4/19", "reason": "text_22: senior-note issuance costs 15m (2017), 19m (2016); change divided by 2016 base." } }, { "id": "finqa-dev-RE/2015/page_33.pdf-1", "source_id": "RE/2015/page_33.pdf-1", "source_revision": "0f16e2867befa6840783e58be38c9efb9229d742", "split": "dev", "doc_type": "finqa", "src_lang": "en", "tgt_lang": "en", "question": "what is the book to market ratio of the commercial mortgage-backed securities", "table": [ [ "( dollars in millions )", "december 31 , average investments ( 1 )", "december 31 , pre-tax investment income ( 2 )", "december 31 , pre-tax effective yield", "december 31 , pre-tax realized net capital ( losses ) gains ( 3 )", "december 31 , pre-tax unrealized net capital gains ( losses )" ], [ "2015", "$ 17430.8", "$ 473.8", "2.72% ( 2.72 % )", "$ -184.1 ( 184.1 )", "$ -194.0 ( 194.0 )" ], [ "2014", "16831.9", "530.6", "3.15% ( 3.15 % )", "84.0", "20.3" ], [ "2013", "16472.5", "548.5", "3.33% ( 3.33 % )", "300.2", "-467.2 ( 467.2 )" ], [ "2012", "16220.9", "600.2", "3.70% ( 3.70 % )", "164.4", "161.0" ], [ "2011", "15680.9", "620.0", "3.95% ( 3.95 % )", "6.9", "106.6" ] ], "pre_text": [ "the company had net realized capital losses for 2015 of $ 184.1 million .", "in 2015 , the company recorded $ 102.2 million of other-than-temporary impairments on fixed maturity securities , $ 45.6 million of losses due to fair value re-measurements and $ 36.3 million of net realized capital losses from sales of fixed maturity and equity securities .", "in 2014 , net realized capital gains were $ 84.0 million due to $ 121.7 million of gains from fair value re-measurements on fixed maturity and equity securities and $ 1.9 million of net realized capital gains from sales of fixed maturity and equity securities , partially offset by $ 39.5 million of other-than- temporary impairments on fixed maturity securities .", "in 2013 , net realized capital gains were $ 300.2 million due to $ 258.9 million of gains due to fair value re-measurements on fixed maturity and equity securities and $ 42.4 million of net realized capital gains from sales of fixed maturity and equity securities , partially offset by $ 1.1 million of other-than-temporary impairments on fixed maturity securities .", "the company 2019s cash and invested assets totaled $ 17.7 billion at december 31 , 2015 , which consisted of 87.4% ( 87.4 % ) fixed maturities and cash , of which 91.4% ( 91.4 % ) were investment grade ; 8.2% ( 8.2 % ) equity securities and 4.4% ( 4.4 % ) other invested assets .", "the average maturity of fixed maturity securities was 4.1 years at december 31 , 2015 , and their overall duration was 3.0 years .", "as of december 31 , 2015 , the company did not have any direct investments in commercial real estate or direct commercial mortgages or any material holdings of derivative investments ( other than equity index put option contracts as discussed in item 8 , 201cfinancial statements and supplementary data 201d - note 4 of notes to consolidated financial statements ) or securities of issuers that are experiencing cash flow difficulty to an extent that the company 2019s management believes could threaten the issuer 2019s ability to meet debt service payments , except where other-than-temporary impairments have been recognized .", "the company 2019s investment portfolio includes structured commercial mortgage-backed securities ( 201ccmbs 201d ) with a book value of $ 264.9 million and a market value of $ 266.3 million .", "cmbs securities comprising more than 70% ( 70 % ) of the december 31 , 2015 market value are rated aaa by standard & poor 2019s financial services llc ( 201cstandard & poor 2019s 201d ) .", "furthermore , securities comprising more than 90% ( 90 % ) of the market value are rated investment grade by standard & poor 2019s .", "the following table reflects investment results for the company for the periods indicated: ." ], "post_text": [ "pre-tax pre-tax pre-tax pre-tax realized net unrealized net average investment effective capital ( losses ) capital gains ( dollars in millions ) investments ( 1 ) income ( 2 ) yield gains ( 3 ) ( losses ) 17430.8$ 473.8$ 2.72% ( 2.72 % ) ( 184.1 ) $ ( 194.0 ) $ 16831.9 530.6 3.15% ( 3.15 % ) 84.0 20.3 16472.5 548.5 3.33% ( 3.33 % ) 300.2 ( 467.2 ) 16220.9 600.2 3.70% ( 3.70 % ) 164.4 161.0 15680.9 620.0 3.95% ( 3.95 % ) 6.9 106.6 ( 1 ) average of the beginning and ending carrying values of investments and cash , less net funds held , future policy benefit reserve , and non-interest bearing cash .", "bonds , common stock and redeemable and non-redeemable preferred stocks are carried at market value .", "common stock which are actively managed are carried at fair value .", "( 2 ) after investment expenses , excluding realized net capital gains ( losses ) .", "( 3 ) included in 2015 , 2014 , 2013 , 2012 and 2011 are fair value re-measurements of ( $ 45.6 ) million , $ 121.7 million , $ 258.9 million , $ 118.1 million and ( $ 4.4 ) million , respectively. ." ], "gold_answer": 0.99474, "reference_answer": "0.99", "reference_program": "divide(264.9, 266.3)", "gold_evidence": [ "text_7" ], "audit": { "candidate_index": 2, "canonical_unit": "ratio", "requested_unit": "ratio", "expected_rational": "2649/2663", "reason": "text_7: CMBS book264.9m divided by market266.3m." } }, { "id": "finqa-dev-LMT/2013/page_74.pdf-2", "source_id": "LMT/2013/page_74.pdf-2", "source_revision": "0f16e2867befa6840783e58be38c9efb9229d742", "split": "dev", "doc_type": "finqa", "src_lang": "en", "tgt_lang": "en", "question": "what was the percentage of the total severance actions related to our aeronautics , space systems , and our is&gs business segments and corporate headquarters in 2011 related to the aeronautics", "table": [ [ "", "2013", "2012", "2011" ], [ "weighted average common shares outstanding for basic computations", "320.9", "323.7", "335.9" ], [ "weighted average dilutive effect of equity awards", "5.6", "4.7", "4.0" ], [ "weighted average common shares outstanding for diluted computations", "326.5", "328.4", "339.9" ] ], "pre_text": [ "note 2 2013 restructuring charges 2013 actions during 2013 , we recorded charges related to certain severance actions totaling $ 201 million , net of state tax benefits , of which $ 83 million , $ 37 million , and $ 81 million related to our information systems & global solutions ( is&gs ) , mission systems and training ( mst ) , and space systems business segments .", "these charges reduced our net earnings by $ 130 million ( $ .40 per share ) and primarily related to a plan we committed to in november 2013 to close and consolidate certain facilities and reduce our total workforce by approximately 4000 positions within our is&gs , mst , and space systems business segments .", "these charges also include $ 30 million related to certain severance actions at our is&gs business segment that occurred in the first quarter of 2013 , which were subsequently paid in 2013 .", "the november 2013 plan resulted from a strategic review of these businesses 2019 facility capacity and future workload projections and is intended to better align our organization and cost structure and improve the affordability of our products and services given the continued decline in u.s .", "government spending as well as the rapidly changing competitive and economic landscape .", "upon separation , terminated employees will receive lump-sum severance payments primarily based on years of service .", "during 2013 , we paid approximately $ 15 million in severance payments associated with these actions , with the remainder expected to be paid through the middle of 2015 .", "in addition to the severance charges described above , we expect to incur accelerated and incremental costs ( e.g. , accelerated depreciation expense related to long-lived assets at the sites to be closed , relocation of equipment and other employee related costs ) of approximately $ 15 million , $ 50 million , and $ 135 million at our is&gs , mst , and space systems business segments related to the facility closures and consolidations .", "the accelerated and incremental costs will be expensed as incurred in the respective business segment 2019s results of operations through their completion in 2015 .", "we expect to recover a substantial amount of the restructuring charges through the pricing of our products and services to the u.s .", "government and other customers in future periods , with the impact included in the respective business segment 2019s results of operations .", "2012 and 2011 actions during 2012 , we recorded charges related to certain severance actions totaling $ 48 million , net of state tax benefits , of which $ 25 million related to our aeronautics business segment and $ 23 million related to the reorganization of our former electronic systems business segment .", "these charges reduced our net earnings by $ 31 million ( $ .09 per share ) and consisted of severance costs associated with the elimination of certain positions through either voluntary or involuntary actions .", "these severance actions resulted from cost reduction initiatives to better align our organization with changing economic conditions .", "upon separation , terminated employees received lump-sum severance payments primarily based on years of service , all of which were paid in 2013 .", "during 2011 , we recorded charges related to certain severance actions totaling $ 136 million , net of state tax benefits , of which $ 49 million , $ 48 million , and $ 39 million related to our aeronautics , space systems , and our is&gs business segments and corporate headquarters .", "these charges reduced our net earnings by $ 88 million ( $ .26 per share ) and consisted of severance costs associated with the elimination of certain positions through either voluntary or involuntary actions .", "these severance actions resulted from a strategic review of these businesses and our corporate headquarters and are intended to better align our organization and cost structure with changing economic conditions .", "the workforce reductions at the business segments also reflected changes in program lifecycles , where several of our major programs were either transitioning out of development and into production or were ending .", "upon separation , terminated employees received lump-sum severance payments based on years of service .", "during 2011 , we made approximately half of the severance payments associated with these 2011 severance actions , and paid the remaining amounts in 2012 .", "note 3 2013 earnings per share the weighted average number of shares outstanding used to compute earnings per common share were as follows ( in millions ) : ." ], "post_text": [ "." ], "gold_answer": 0.36029, "reference_answer": "36%", "reference_program": "add(49, 48), add(39, #0), divide(49, #1)", "gold_evidence": [ "text_15" ], "audit": { "candidate_index": 3, "canonical_unit": "ratio", "requested_unit": "percent", "expected_rational": "49/136", "reason": "text_15: Aeronautics49m; total49+48+39=136m; same2011 severance scope." } }, { "id": "finqa-dev-ETR/2008/page_355.pdf-4", "source_id": "ETR/2008/page_355.pdf-4", "source_revision": "0f16e2867befa6840783e58be38c9efb9229d742", "split": "dev", "doc_type": "finqa", "src_lang": "en", "tgt_lang": "en", "question": "what is the percent change in gas customers between 2007 and 2008?", "table": [ [ "", "amount ( in millions )" ], [ "2007 net revenue", "$ 231.0" ], [ "volume/weather", "15.5" ], [ "net gas revenue", "6.6" ], [ "rider revenue", "3.9" ], [ "base revenue", "-11.3 ( 11.3 )" ], [ "other", "7.0" ], [ "2008 net revenue", "$ 252.7" ] ], "pre_text": [ "entergy new orleans , inc .", "management's financial discussion and analysis 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 ) ." ], "post_text": [ "the volume/weather variance is due to an increase in electricity usage in the service territory in 2008 compared to the same period in 2007 .", "entergy new orleans estimates that approximately 141000 electric customers and 93000 gas customers have returned since hurricane katrina and are taking service as of december 31 , 2008 , compared to approximately 132000 electric customers and 86000 gas customers as of december 31 , 2007 .", "billed retail electricity usage increased a total of 184 gwh compared to the same period in 2007 , an increase of 4% ( 4 % ) .", "the net gas revenue variance is primarily due to an increase in base rates in march and november 2007 .", "refer to note 2 to the financial statements for a discussion of the base rate increase .", "the rider revenue variance is due primarily to higher total revenue and a storm reserve rider effective march 2007 as a result of the city council's approval of a settlement agreement in october 2006 .", "the approved storm reserve has been set to collect $ 75 million over a ten-year period through the rider and the funds will be held in a restricted escrow account .", "the settlement agreement is discussed in note 2 to the financial statements .", "the base revenue variance is primarily due to a base rate recovery credit , effective january 2008 .", "the base rate credit is discussed in note 2 to the financial statements .", "gross operating revenues and fuel and purchased power expenses gross operating revenues increased primarily due to : an increase of $ 58.9 million in gross wholesale revenue due to increased sales to affiliated customers and an increase in the average price of energy available for resale sales ; an increase of $ 47.7 million in electric fuel cost recovery revenues due to higher fuel rates and increased electricity usage ; and an increase of $ 22 million in gross gas revenues due to higher fuel recovery revenues and increases in gas base rates in march 2007 and november 2007 .", "fuel and purchased power increased primarily due to increases in the average market prices of natural gas and purchased power in addition to an increase in demand. ." ], "gold_answer": 0.0814, "reference_answer": "8%", "reference_program": "subtract(93000, 86000), divide(#0, 86000)", "gold_evidence": [ "text_5" ], "audit": { "candidate_index": 4, "canonical_unit": "ratio", "requested_unit": "percent", "expected_rational": "7/86", "reason": "text_5: gas customers93000 (2008) vs86000 (2007); exclude electric customers." } }, { "id": "finqa-dev-ETR/2002/page_86.pdf-4", "source_id": "ETR/2002/page_86.pdf-4", "source_revision": "0f16e2867befa6840783e58be38c9efb9229d742", "split": "dev", "doc_type": "finqa", "src_lang": "en", "tgt_lang": "en", "question": "what was the sum of the notes entergy issued to nypa with seven and eight annual payment installments", "table": [ [ "2003", "$ 1150786" ], [ "2004", "$ 925005" ], [ "2005", "$ 540372" ], [ "2006", "$ 139952" ], [ "2007", "$ 475288" ] ], "pre_text": [ "entergy corporation notes to consolidated financial statements ( d ) the bonds are subject to mandatory tender for purchase from the holders at 100% ( 100 % ) of the principal amount outstanding on october 1 , 2003 and will then be remarketed .", "( e ) on june 1 , 2002 , entergy louisiana remarketed $ 55 million st .", "charles parish pollution control revenue refunding bonds due 2030 , resetting the interest rate to 4.9% ( 4.9 % ) through may 2005 .", "( f ) the bonds are subject to mandatory tender for purchase from the holders at 100% ( 100 % ) of the principal amount outstanding on june 1 , 2005 and will then be remarketed .", "( g ) the fair value excludes lease obligations , long-term doe obligations , and other long-term debt and includes debt due within one year .", "it is determined using bid prices reported by dealer markets and by nationally recognized investment banking firms .", "the annual long-term debt maturities ( excluding lease obligations ) and annual cash sinking fund requirements for debt outstanding as of december 31 , 2002 , for the next five years are as follows ( in thousands ) : ." ], "post_text": [ "not included are other sinking fund requirements of approximately $ 30.2 million annually , which may be satisfied by cash or by certification of property additions at the rate of 167% ( 167 % ) of such requirements .", "in december 2002 , when the damhead creek project was sold , the buyer of the project assumed all obligations under the damhead creek credit facilities and the damhead creek interest rate swap agreements .", "in november 2000 , entergy's non-utility nuclear business purchased the fitzpatrick and indian point 3 power plants in a seller-financed transaction .", "entergy issued notes to nypa with seven annual installments of approximately $ 108 million commencing one year from the date of the closing , and eight annual installments of $ 20 million commencing eight years from the date of the closing .", "these notes do not have a stated interest rate , but have an implicit interest rate of 4.8% ( 4.8 % ) .", "in accordance with the purchase agreement with nypa , the purchase of indian point 2 resulted in entergy's non-utility nuclear business becoming liable to nypa for an additional $ 10 million per year for 10 years , beginning in september 2003 .", "this liability was recorded upon the purchase of indian point 2 in september 2001 .", "covenants in the entergy corporation 7.75% ( 7.75 % ) notes require it to maintain a consolidated debt ratio of 65% ( 65 % ) or less of its total capitalization .", "if entergy's debt ratio exceeds this limit , or if entergy or certain of the domestic utility companies default on other credit facilities or are in bankruptcy or insolvency proceedings , an acceleration of the facility's maturity may occur .", "in january 2003 , entergy paid in full , at maturity , the outstanding debt relating to the top of iowa wind project .", "capital funds agreement pursuant to an agreement with certain creditors , entergy corporation has agreed to supply system energy with sufficient capital to : fffd maintain system energy's equity capital at a minimum of 35% ( 35 % ) of its total capitalization ( excluding short-term debt ) ; fffd permit the continued commercial operation of grand gulf 1 ; fffd pay in full all system energy indebtedness for borrowed money when due ; and fffd enable system energy to make payments on specific system energy debt , under supplements to the agreement assigning system energy's rights in the agreement as security for the specific debt. ." ], "gold_answer": 916.0, "reference_answer": "916", "reference_program": "multiply(108, const_7), multiply(20, const_8), add(#1, #0)", "gold_evidence": [ "text_10" ], "audit": { "candidate_index": 5, "canonical_unit": "usd_million", "requested_unit": "usd_million", "expected_rational": "916/1", "reason": "text_10: seven108m plus eight20m installments. Exclude separate Indian Point2 notes in text_12." } }, { "id": "finqa-dev-IP/2007/page_75.pdf-4", "source_id": "IP/2007/page_75.pdf-4", "source_revision": "0f16e2867befa6840783e58be38c9efb9229d742", "split": "dev", "doc_type": "finqa", "src_lang": "en", "tgt_lang": "en", "question": "what was the percent of the benefit related to the effective settlement of tax audits recorded as part of the company recorded an income tax provision for 2007", "table": [ [ "in millions", "2008", "2009", "2010", "2011", "2012", "thereafter" ], [ "lease obligations", "$ 136", "$ 116", "$ 101", "$ 84", "$ 67", "$ 92" ], [ "purchase obligations ( a )", "1953", "294", "261", "235", "212", "1480" ], [ "total", "$ 2089", "$ 410", "$ 362", "$ 319", "$ 279", "$ 1572" ] ], "pre_text": [ "settlements , and the expiration of statutes of limi- tation , the company currently estimates that the amount of unrecognized tax benefits could be reduced by up to $ 365 million during the next twelve months , with no significant impact on earnings or cash tax payments .", "while the company believes that it is adequately accrued for possible audit adjust- ments , the final resolution of these examinations cannot be determined at this time and could result in final settlements that differ from current estimates .", "the company recorded an income tax provision for 2007 of $ 415 million , including a $ 41 million benefit related to the effective settlement of tax audits , and $ 8 million of other tax benefits .", "excluding the impact of special items , the tax provision was $ 423 million , or 30% ( 30 % ) of pre-tax earnings before minority interest .", "the company recorded an income tax provision for 2006 of $ 1.9 billion , consisting of a $ 1.6 billion deferred tax provision ( principally reflecting deferred taxes on the 2006 transformation plan forestland sales ) and a $ 300 million current tax provision .", "the provision also includes an $ 11 million provision related to a special tax adjustment .", "excluding the impact of special items , the tax provision was $ 272 million , or 29% ( 29 % ) of pre-tax earnings before minority interest .", "the company recorded an income tax benefit for 2005 of $ 407 million , including a $ 454 million net tax benefit related to a special tax adjustment , consisting of a tax benefit of $ 627 million resulting from an agreement reached with the u.s .", "internal revenue service concerning the 1997 through 2000 u.s .", "federal income tax audit , a $ 142 million charge for deferred taxes related to earnings repatriations under the american jobs creation act of 2004 , and $ 31 million of other tax charges .", "excluding the impact of special items , the tax provision was $ 83 million , or 20% ( 20 % ) of pre-tax earnings before minority interest .", "international paper has non-u.s .", "net operating loss carryforwards of approximately $ 352 million that expire as follows : 2008 through 2017 2014 $ 14 million and indefinite carryforwards of $ 338 million .", "interna- tional paper has tax benefits from net operating loss carryforwards for state taxing jurisdictions of approximately $ 258 million that expire as follows : 2008 through 2017 2014$ 83 million and 2018 through 2027 2014$ 175 million .", "international paper also has federal , non-u.s .", "and state tax credit carryforwards that expire as follows : 2008 through 2017 2014 $ 67 million , 2018 through 2027 2014 $ 92 million , and indefinite carryforwards 2014 $ 316 million .", "further , international paper has state capital loss carryfor- wards that expire as follows : 2008 through 2017 2014 $ 9 million .", "deferred income taxes are not provided for tempo- rary differences of approximately $ 3.7 billion , $ 2.7 billion and $ 2.4 billion as of december 31 , 2007 , 2006 and 2005 , respectively , representing earnings of non-u.s .", "subsidiaries intended to be permanently reinvested .", "computation of the potential deferred tax liability associated with these undistributed earnings and other basis differences is not practicable .", "note 10 commitments and contingent liabilities certain property , machinery and equipment are leased under cancelable and non-cancelable agree- ments .", "unconditional purchase obligations have been entered into in the ordinary course of business , prin- cipally for capital projects and the purchase of cer- tain pulpwood , wood chips , raw materials , energy and services , including fiber supply agreements to purchase pulpwood that were entered into con- currently with the 2006 transformation plan forest- land sales ( see note 7 ) .", "at december 31 , 2007 , total future minimum commitments under existing non-cancelable operat- ing leases and purchase obligations were as follows : in millions 2008 2009 2010 2011 2012 thereafter ." ], "post_text": [ "( a ) includes $ 2.1 billion relating to fiber supply agreements entered into at the time of the transformation plan forestland sales .", "rent expense was $ 168 million , $ 217 million and $ 216 million for 2007 , 2006 and 2005 , respectively .", "international paper entered into an agreement in 2000 to guarantee , for a fee , an unsecured con- tractual credit agreement between a financial institution and an unrelated third-party customer .", "in the fourth quarter of 2006 , the customer cancelled the agreement and paid the company a fee of $ 11 million , which is included in cost of products sold in the accompanying consolidated statement of oper- ations .", "the company has no future obligations under this agreement. ." ], "gold_answer": 0.0988, "reference_answer": "9.9%", "reference_program": "divide(41, 415)", "gold_evidence": [ "text_2" ], "audit": { "candidate_index": 6, "canonical_unit": "ratio", "requested_unit": "percent", "expected_rational": "41/415", "reason": "text_2: tax audit benefit41m as share of2007 income tax provision415m." } }, { "id": "finqa-dev-SNPS/2006/page_69.pdf-2", "source_id": "SNPS/2006/page_69.pdf-2", "source_revision": "0f16e2867befa6840783e58be38c9efb9229d742", "split": "dev", "doc_type": "finqa", "src_lang": "en", "tgt_lang": "en", "question": "what percentage of the total purchase price is represented by goodwill?", "table": [ [ "", "( in thousands )" ], [ "cash paid", "$ 11001" ], [ "prior investment in hpl", "1872" ], [ "acquisition-related costs", "2831" ], [ "total purchase price", "$ 15704" ] ], "pre_text": [ "software and will give the company a comprehensive design-to-silicon flow that links directly into the semiconductor manufacturing process .", "integrating hpl 2019s yield management and test chip technologies into the company 2019s industry-leading dfm portfolio is also expected to enable customers to increase their productivity and improve profitability in the design and manufacture of advanced semiconductor devices .", "purchase price .", "the company paid $ 11.0 million in cash for all outstanding shares of hpl .", "in addition , the company had a prior investment in hpl of approximately $ 1.9 million .", "the total purchase consideration consisted of: ." ], "post_text": [ "acquisition-related costs of $ 2.8 million consist primarily of legal , tax and accounting fees of $ 1.6 million , $ 0.3 million of estimated facilities closure costs and other directly related charges , and $ 0.9 million in employee termination costs .", "as of october 31 , 2006 , the company had paid $ 2.2 million of the acquisition related costs , of which $ 1.1 million were for professional services costs , $ 0.2 million were for facilities closure costs and $ 0.9 million were for employee termination costs .", "the $ 0.6 million balance remaining at october 31 , 2006 consists of professional and tax-related service fees and facilities closure costs .", "assets acquired .", "the company acquired $ 8.5 million of intangible assets consisting of $ 5.1 million in core developed technology , $ 3.2 million in customer relationships and $ 0.2 million in backlog to be amortized over two to four years .", "approximately $ 0.8 million of the purchase price represents the fair value of acquired in-process research and development projects that have not yet reached technological feasibility and have no alternative future use .", "accordingly , the amount was immediately expensed and included in the company 2019s condensed consolidated statement of operations for the first quarter of fiscal year 2006 .", "additionally , the company acquired tangible assets of $ 14.0 million and assumed liabilities of $ 10.9 million .", "goodwill , representing the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired in the merger was $ 3.4 million .", "goodwill resulted primarily from the company 2019s expectation of synergies from the integration of hpl 2019s technology with the company 2019s technology and operations .", "other .", "during the fiscal year 2006 , the company completed an asset acquisition for cash consideration of $ 1.5 million .", "this acquisition is not considered material to the company 2019s consolidated balance sheet and results of operations .", "fiscal 2005 acquisitions nassda corporation ( nassda ) the company acquired nassda on may 11 , 2005 .", "reasons for the acquisition .", "the company believes nassda 2019s full-chip circuit simulation and analysis software will broaden its offerings of transistor-level circuit simulation tools , particularly in the area of mixed-signal and memory design .", "purchase price .", "the company acquired all the outstanding shares of nassda for total cash consideration of $ 200.2 million , or $ 7.00 per share .", "in addition , as required by the merger agreement , certain nassda officers , directors and employees who were defendants in certain preexisting litigation ." ], "gold_answer": 0.21651, "reference_answer": "22%", "reference_program": "multiply(3.4, const_1000), divide(#0, 15704)", "gold_evidence": [ "table_4", "text_14" ], "audit": { "candidate_index": 8, "canonical_unit": "ratio", "requested_unit": "percent", "expected_rational": "425/1963", "reason": "text_14: goodwill3.4m=3400thousand; table_4 purchase price15704thousand." } }, { "id": "finqa-dev-ETR/2002/page_86.pdf-1", "source_id": "ETR/2002/page_86.pdf-1", "source_revision": "0f16e2867befa6840783e58be38c9efb9229d742", "split": "dev", "doc_type": "finqa", "src_lang": "en", "tgt_lang": "en", "question": "what is the percent change in annual long-term debt maturities ( excluding lease obligations ) and annual cash sinking fund requirements for debt outstanding from 2005 to 2004?", "table": [ [ "2003", "$ 1150786" ], [ "2004", "$ 925005" ], [ "2005", "$ 540372" ], [ "2006", "$ 139952" ], [ "2007", "$ 475288" ] ], "pre_text": [ "entergy corporation notes to consolidated financial statements ( d ) the bonds are subject to mandatory tender for purchase from the holders at 100% ( 100 % ) of the principal amount outstanding on october 1 , 2003 and will then be remarketed .", "( e ) on june 1 , 2002 , entergy louisiana remarketed $ 55 million st .", "charles parish pollution control revenue refunding bonds due 2030 , resetting the interest rate to 4.9% ( 4.9 % ) through may 2005 .", "( f ) the bonds are subject to mandatory tender for purchase from the holders at 100% ( 100 % ) of the principal amount outstanding on june 1 , 2005 and will then be remarketed .", "( g ) the fair value excludes lease obligations , long-term doe obligations , and other long-term debt and includes debt due within one year .", "it is determined using bid prices reported by dealer markets and by nationally recognized investment banking firms .", "the annual long-term debt maturities ( excluding lease obligations ) and annual cash sinking fund requirements for debt outstanding as of december 31 , 2002 , for the next five years are as follows ( in thousands ) : ." ], "post_text": [ "not included are other sinking fund requirements of approximately $ 30.2 million annually , which may be satisfied by cash or by certification of property additions at the rate of 167% ( 167 % ) of such requirements .", "in december 2002 , when the damhead creek project was sold , the buyer of the project assumed all obligations under the damhead creek credit facilities and the damhead creek interest rate swap agreements .", "in november 2000 , entergy's non-utility nuclear business purchased the fitzpatrick and indian point 3 power plants in a seller-financed transaction .", "entergy issued notes to nypa with seven annual installments of approximately $ 108 million commencing one year from the date of the closing , and eight annual installments of $ 20 million commencing eight years from the date of the closing .", "these notes do not have a stated interest rate , but have an implicit interest rate of 4.8% ( 4.8 % ) .", "in accordance with the purchase agreement with nypa , the purchase of indian point 2 resulted in entergy's non-utility nuclear business becoming liable to nypa for an additional $ 10 million per year for 10 years , beginning in september 2003 .", "this liability was recorded upon the purchase of indian point 2 in september 2001 .", "covenants in the entergy corporation 7.75% ( 7.75 % ) notes require it to maintain a consolidated debt ratio of 65% ( 65 % ) or less of its total capitalization .", "if entergy's debt ratio exceeds this limit , or if entergy or certain of the domestic utility companies default on other credit facilities or are in bankruptcy or insolvency proceedings , an acceleration of the facility's maturity may occur .", "in january 2003 , entergy paid in full , at maturity , the outstanding debt relating to the top of iowa wind project .", "capital funds agreement pursuant to an agreement with certain creditors , entergy corporation has agreed to supply system energy with sufficient capital to : fffd maintain system energy's equity capital at a minimum of 35% ( 35 % ) of its total capitalization ( excluding short-term debt ) ; fffd permit the continued commercial operation of grand gulf 1 ; fffd pay in full all system energy indebtedness for borrowed money when due ; and fffd enable system energy to make payments on specific system energy debt , under supplements to the agreement assigning system energy's rights in the agreement as security for the specific debt. ." ], "gold_answer": 0.71179, "reference_answer": "71.2%", "reference_program": "subtract(925005, 540372), divide(#0, 540372)", "gold_evidence": [ "table_1", "table_2", "text_6" ], "audit": { "candidate_index": 9, "canonical_unit": "ratio", "requested_unit": "percent", "expected_rational": "128211/180124", "reason": "table_1/2 and text_6: explicit from2005 to2004; base540372 (2005), target925005 (2004), both thousand." } }, { "id": "finqa-dev-ABMD/2009/page_88.pdf-3", "source_id": "ABMD/2009/page_88.pdf-3", "source_revision": "0f16e2867befa6840783e58be38c9efb9229d742", "split": "dev", "doc_type": "finqa", "src_lang": "en", "tgt_lang": "en", "question": "what is the total contingent payments to impella 2019s former shareholders if all targets are achieved?", "table": [ [ "balance at march 31 2008", "$ 168" ], [ "reductions for tax positions for closing of the applicable statute of limitations", "-168 ( 168 )" ], [ "balance at march 31 2009", "$ 2014" ] ], "pre_text": [ "abiomed , inc .", "and subsidiaries notes to consolidated financial statements 2014 ( continued ) note 14 .", "income taxes ( continued ) on april 1 , 2007 , the company adopted financial interpretation fin no .", "48 , accounting for uncertainty in income taxes 2014an interpretation of fasb statement no .", "109 ( 201cfin no .", "48 201d ) , which clarifies the accounting for uncertainty in income taxes recognized in an enterprise 2019s financial statements in accordance with fasb statement no .", "109 , accounting for income taxes .", "fin no .", "48 prescribes a recognition threshold and measurement process for recording in the financial statements uncertain tax positions taken or expected to be taken in a tax return .", "fin no .", "48 also provides guidance on derecognition , classification , interest and penalties , accounting in interim periods , disclosure , and transition and defines the criteria that must be met for the benefits of a tax position to be recognized .", "as a result of its adoption of fin no .", "48 , the company recorded the cumulative effect of the change in accounting principle of $ 0.3 million as a decrease to opening retained earnings and an increase to other long-term liabilities as of april 1 , 2007 .", "this adjustment related to state nexus for failure to file tax returns in various states for the years ended march 31 , 2003 , 2004 , and 2005 .", "the company initiated a voluntary disclosure plan , which it completed in fiscal year 2009 .", "the company elected to recognize interest and/or penalties related to income tax matters in income tax expense in its consolidated statements of operations .", "as of march 31 , 2009 , the company had remitted all outstanding amounts owed to each of the states in connection with the outstanding taxes owed at march 31 , 2008 .", "as such , the company had no fin no .", "48 liability at march 31 , 2009 .", "on a quarterly basis , the company accrues for the effects of uncertain tax positions and the related potential penalties and interest .", "it is reasonably possible that the amount of the unrecognized tax benefit with respect to certain of the unrecognized tax positions will increase or decrease during the next 12 months ; however , it is not expected that the change will have a significant effect on the company 2019s results of operations or financial position .", "a reconciliation of the beginning and ending balance of unrecognized tax benefits , excluding accrued interest recorded at march 31 , 2009 ( in thousands ) is as follows: ." ], "post_text": [ "the company and its subsidiaries are subject to u.s .", "federal income tax , as well as income tax of multiple state and foreign jurisdictions .", "the company has accumulated significant losses since its inception in 1981 .", "all tax years remain subject to examination by major tax jurisdictions , including the federal government and the commonwealth of massachusetts .", "however , since the company has net operating loss and tax credit carry forwards which may be utilized in future years to offset taxable income , those years may also be subject to review by relevant taxing authorities if the carry forwards are utilized .", "note 15 .", "commitments and contingencies the company 2019s acquisition of impella provided that abiomed was required to make contingent payments to impella 2019s former shareholders as follows : 2022 upon fda approval of the impella 2.5 device , a payment of $ 5583333 2022 upon fda approval of the impella 5.0 device , a payment of $ 5583333 , and 2022 upon the sale of 1000 units of impella 2019s products worldwide , a payment of $ 5583334 .", "the two milestones related to sales and fda approval of the impella 2.5 device were achieved and paid prior to march 31 , 2009 .", "in april 2009 , the company received fda 510 ( k ) clearance of its impella 5.0 product , triggering an obligation to pay the milestone related to the impella 5.0 device .", "in may 2009 , the company paid $ 1.8 million of this final milestone in cash and elected to pay the remaining amount through the issuance of approximately 664612 shares of common stock. ." ], "gold_answer": 16750000.0, "reference_answer": "16750000", "reference_program": "add(5583333, 5583333), add(#0, 5583334)", "gold_evidence": [ "text_28" ], "audit": { "candidate_index": 13, "canonical_unit": "usd", "requested_unit": "usd", "expected_rational": "16750000/1", "reason": "text_28: three contingent USD payments, all targets assumed achieved; total16750000." } }, { "id": "finqa-dev-LMT/2015/page_54.pdf-1", "source_id": "LMT/2015/page_54.pdf-1", "source_revision": "0f16e2867befa6840783e58be38c9efb9229d742", "split": "dev", "doc_type": "finqa", "src_lang": "en", "tgt_lang": "en", "question": "what were average net sales for mfc from 2013 to 2015 in millions?", "table": [ [ "", "2015", "2014", "2013" ], [ "net sales", "$ 6770", "$ 7092", "$ 6795" ], [ "operating profit", "1282", "1344", "1379" ], [ "operating margins", "18.9% ( 18.9 % )", "19.0% ( 19.0 % )", "20.3% ( 20.3 % )" ], [ "backlog at year-end", "$ 15500", "$ 13300", "$ 14300" ] ], "pre_text": [ "backlog backlog decreased in 2015 compared to 2014 primarily due to sales being recognized on several multi-year programs ( such as hmsc , nisc iii , ciog and nsf asc ) related to prior year awards and a limited number of large new business awards .", "backlog decreased in 2014 compared to 2013 primarily due to lower customer funding levels and declining activities on direct warfighter support programs impacted by defense budget reductions .", "trends we expect is&gs 2019 2016 net sales to decline in the high-single digit percentage range as compared to 2015 , primarily driven by key loss contracts in an increasingly competitive environment , along with volume contraction on the segment 2019s major contracts .", "operating profit is expected to decline at a higher percentage range in 2016 , as compared to net sales percentage declines , driven by higher margin program losses and re-compete programs awarded at lower margins .", "accordingly , 2016 margins are expected to be lower than 2015 results .", "missiles and fire control our mfc business segment provides air and missile defense systems ; tactical missiles and air-to-ground precision strike weapon systems ; logistics ; fire control systems ; mission operations support , readiness , engineering support and integration services ; manned and unmanned ground vehicles ; and energy management solutions .", "mfc 2019s major programs include pac-3 , thaad , multiple launch rocket system , hellfire , jassm , javelin , apache , sniper ae , low altitude navigation and targeting infrared for night ( lantirn ae ) and sof clss .", "mfc 2019s operating results included the following ( in millions ) : ." ], "post_text": [ "2015 compared to 2014 mfc 2019s net sales in 2015 decreased $ 322 million , or 5% ( 5 % ) , compared to the same period in 2014 .", "the decrease was attributable to lower net sales of approximately $ 345 million for air and missile defense programs due to fewer deliveries ( primarily pac-3 ) and lower volume ( primarily thaad ) ; and approximately $ 85 million for tactical missile programs due to fewer deliveries ( primarily guided multiple launch rocket system ( gmlrs ) ) and joint air-to-surface standoff missile , partially offset by increased deliveries for hellfire .", "these decreases were partially offset by higher net sales of approximately $ 55 million for energy solutions programs due to increased volume .", "mfc 2019s operating profit in 2015 decreased $ 62 million , or 5% ( 5 % ) , compared to 2014 .", "the decrease was attributable to lower operating profit of approximately $ 100 million for fire control programs due primarily to lower risk retirements ( primarily lantirn and sniper ) ; and approximately $ 65 million for tactical missile programs due to lower risk retirements ( primarily hellfire and gmlrs ) and fewer deliveries .", "these decreases were partially offset by higher operating profit of approximately $ 75 million for air and missile defense programs due to increased risk retirements ( primarily thaad ) .", "adjustments not related to volume , including net profit booking rate adjustments and other matters , were approximately $ 60 million lower in 2015 compared to 2014 .", "2014 compared to 2013 mfc 2019s net sales increased $ 297 million , or 4% ( 4 % ) , in 2014 as compared to 2013 .", "the increase was primarily attributable to higher net sales of approximately $ 180 million for air and missile defense programs primarily due to increased volume for thaad ; about $ 115 million for fire control programs due to increased deliveries ( including apache ) ; and about $ 125 million for various other programs due to increased volume .", "these increases were partially offset by lower net sales of approximately $ 115 million for tactical missile programs due to fewer deliveries ( primarily high mobility artillery rocket system and army tactical missile system ) .", "mfc 2019s operating profit decreased $ 35 million , or 3% ( 3 % ) , in 2014 as compared to 2013 .", "the decrease was primarily attributable to lower operating profit of about $ 20 million for tactical missile programs due to net warranty reserve adjustments for various programs ( including jassm and gmlrs ) and fewer deliveries ; and approximately $ 45 million for various other programs due to lower risk retirements .", "the decreases were offset by higher operating profit of approximately $ 20 million for air and missile defense programs due to increased volume ( primarily thaad and pac-3 ) ; and about ." ], "gold_answer": 6885.66667, "reference_answer": "6886", "reference_program": "table_average(net sales, none)", "gold_evidence": [ "table_1" ], "audit": { "candidate_index": 14, "canonical_unit": "usd_million", "requested_unit": "usd_million", "expected_rational": "20657/3", "reason": "table_1 and text_7: MFC sales6770/7092/6795 million across2015/2014/2013; arithmetic mean." } }, { "id": "finqa-dev-CB/2010/page_88.pdf-2", "source_id": "CB/2010/page_88.pdf-2", "source_revision": "0f16e2867befa6840783e58be38c9efb9229d742", "split": "dev", "doc_type": "finqa", "src_lang": "en", "tgt_lang": "en", "question": "what was the average catastrophe losses from 2008 to 2010 in millions", "table": [ [ "", "2010", "2009", "2008" ], [ "loss and loss expense ratio as reported", "59.2% ( 59.2 % )", "58.8% ( 58.8 % )", "60.6% ( 60.6 % )" ], [ "catastrophe losses and related reinstatement premiums", "( 3.2 ) % ( % )", "( 1.2 ) % ( % )", "( 4.7 ) % ( % )" ], [ "prior period development", "4.6% ( 4.6 % )", "4.9% ( 4.9 % )", "6.8% ( 6.8 % )" ], [ "large assumed loss portfolio transfers", "( 0.3 ) % ( % )", "( 0.8 ) % ( % )", "0.0% ( 0.0 % )" ], [ "loss and loss expense ratio adjusted", "60.3% ( 60.3 % )", "61.7% ( 61.7 % )", "62.7% ( 62.7 % )" ] ], "pre_text": [ "the following table shows the impact of catastrophe losses and related reinstatement premiums and the impact of prior period development on our consolidated loss and loss expense ratio for the periods indicated. ." ], "post_text": [ "we recorded net pre-tax catastrophe losses of $ 366 million in 2010 compared with net pre-tax catastrophe losses of $ 137 million and $ 567 million in 2009 and 2008 , respectively .", "the catastrophe losses for 2010 were primarily related to weather- related events in the u.s. , earthquakes in chile , mexico , and new zealand , and storms in australia and europe .", "the catastrophe losses for 2009 were primarily related to an earthquake in asia , floods in europe , several weather-related events in the u.s. , and a european windstorm .", "for 2008 , the catastrophe losses were primarily related to hurricanes gustav and ike .", "prior period development arises from changes to loss estimates recognized in the current year that relate to loss reserves first reported in previous calendar years and excludes the effect of losses from the development of earned premium from pre- vious accident years .", "we experienced $ 503 million of net favorable prior period development in our p&c segments in 2010 .", "this compares with net favorable prior period development in our p&c segments of $ 576 million and $ 814 million in 2009 and 2008 , respectively .", "refer to 201cprior period development 201d for more information .", "the adjusted loss and loss expense ratio declined in 2010 , compared with 2009 , primarily due to the impact of the crop settlements , non-recurring premium adjustment and the reduction in assumed loss portfolio business , which is written at higher loss ratios than other types of business .", "our policy acquisition costs include commissions , premium taxes , underwriting , and other costs that vary with , and are primarily related to , the production of premium .", "administrative expenses include all other operating costs .", "our policy acquis- ition cost ratio increased in 2010 , compared with 2009 .", "the increase was primarily related to the impact of crop settlements , which generated higher profit-share commissions and a lower adjustment to net premiums earned , as well as the impact of reinstatement premiums expensed in connection with catastrophe activity and changes in business mix .", "our administrative expense ratio increased in 2010 , primarily due to the impact of the crop settlements , reinstatement premiums expensed , and increased costs in our international operations .", "although the crop settlements generate minimal administrative expenses , they resulted in lower adjustment to net premiums earned in 2010 , compared with 2009 .", "administrative expenses in 2010 , were partially offset by higher net results generated by our third party claims administration business , esis , the results of which are included within our administrative expenses .", "esis generated $ 85 million in net results in 2010 , compared with $ 26 million in 2009 .", "the increase is primarily from non-recurring sources .", "our policy acquisition cost ratio was stable in 2009 , compared with 2008 , as increases in our combined insurance operations were offset by more favorable final crop year settlement of profit share commissions .", "administrative expenses increased in 2009 , primarily due to the inclusion of administrative expenses related to combined insurance for the full year and costs associated with new product expansion in our domestic retail operation and in our personal lines business .", "our effective income tax rate , which we calculate as income tax expense divided by income before income tax , is depend- ent upon the mix of earnings from different jurisdictions with various tax rates .", "a change in the geographic mix of earnings would change the effective income tax rate .", "our effective income tax rate was 15 percent in 2010 , compared with 17 percent and 24 percent in 2009 and 2008 , respectively .", "the decrease in our effective income tax rate in 2010 , was primarily due to a change in the mix of earnings to lower tax-paying jurisdictions , a decrease in the amount of unrecognized tax benefits which was the result of a settlement with the u.s .", "internal revenue service appeals division regarding federal tax returns for the years 2002-2004 , and the recognition of a non-taxable gain related to the acquisition of rain and hail .", "the 2009 year included a reduction of a deferred tax valuation allowance related to investments .", "for 2008 , our effective income tax rate was adversely impacted by a change in mix of earnings due to the impact of catastrophe losses in lower tax-paying jurisdictions .", "prior period development the favorable prior period development , inclusive of the life segment , of $ 512 million during 2010 was the net result of sev- eral underlying favorable and adverse movements .", "with respect to ace 2019s crop business , ace regularly receives reports from its managing general agent ( mga ) relating to the previous crop year ( s ) in subsequent calendar quarters and this typically results ." ], "gold_answer": 356.66667, "reference_answer": "356.7", "reference_program": "add(366, 137), add(567, #0), divide(#1, const_3)", "gold_evidence": [ "text_1" ], "audit": { "candidate_index": 17, "canonical_unit": "usd_million", "requested_unit": "usd_million", "expected_rational": "1070/3", "reason": "text_1: catastrophe losses366m2010,137m2009,567m2008; three-year mean." } }, { "id": "finqa-dev-OKE/2012/page_52.pdf-1", "source_id": "OKE/2012/page_52.pdf-1", "source_revision": "0f16e2867befa6840783e58be38c9efb9229d742", "split": "dev", "doc_type": "finqa", "src_lang": "en", "tgt_lang": "en", "question": "what percentage of employees are subject to collective bargaining agreements?", "table": [ [ "union", "employees", "contract expires" ], [ "the united steelworkers", "406", "october 28 2016" ], [ "international brotherhood of electrical workers ( ibew )", "299", "june 30 2014" ] ], "pre_text": [ "guidance to amend or clarify portions of the final rule in 2013 .", "we anticipate that if the epa issues additional responses , amendments and/or policy guidance on the final rule , it will reduce the anticipated capital , operations and maintenance costs resulting from the regulation .", "generally , the nsps final rule will require expenditures for updated emissions controls , monitoring and record-keeping requirements at affected facilities in the crude-oil and natural gas industry .", "we do not expect these expenditures will have a material impact on our results of operations , financial position or cash flows .", "cercla - the federal comprehensive environmental response , compensation and liability act , also commonly known as superfund ( cercla ) , imposes strict , joint and several liability , without regard to fault or the legality of the original act , on certain classes of 201cpersons 201d ( defined under cercla ) that caused and/or contributed to the release of a hazardous substance into the environment .", "these persons include but are not limited to the owner or operator of a facility where the release occurred and/or companies that disposed or arranged for the disposal of the hazardous substances found at the facility .", "under cercla , these persons may be liable for the costs of cleaning up the hazardous substances released into the environment , damages to natural resources and the costs of certain health studies .", "neither we nor oneok partners expect our respective responsibilities under cercla , for this facility and any other , will have a material impact on our respective results of operations , financial position or cash flows .", "chemical site security - the united states department of homeland security released an interim rule in april 2007 that requires companies to provide reports on sites where certain chemicals , including many hydrocarbon products , are stored .", "we completed the homeland security assessments , and our facilities subsequently were assigned one of four risk-based tiers ranging from high ( tier 1 ) to low ( tier 4 ) risk , or not tiered at all due to low risk .", "to date , four of our facilities have been given a tier 4 rating .", "facilities receiving a tier 4 rating are required to complete site security plans and possible physical security enhancements .", "we do not expect the site security plans and possible security enhancements cost will have a material impact on our results of operations , financial position or cash flows .", "pipeline security - the united states department of homeland security 2019s transportation security administration and the dot have completed a review and inspection of our 201ccritical facilities 201d and identified no material security issues .", "also , the transportation security administration has released new pipeline security guidelines that include broader definitions for the determination of pipeline 201ccritical facilities . 201d we have reviewed our pipeline facilities according to the new guideline requirements , and there have been no material changes required to date .", "environmental footprint - our environmental and climate change strategy focuses on taking steps to minimize the impact of our operations on the environment .", "these strategies include : ( i ) developing and maintaining an accurate greenhouse gas emissions inventory according to current rules issued by the epa ; ( ii ) improving the efficiency of our various pipelines , natural gas processing facilities and natural gas liquids fractionation facilities ; ( iii ) following developing technologies for emission control and the capture of carbon dioxide to keep it from reaching the atmosphere ; and ( iv ) utilizing practices to reduce the loss of methane from our facilities .", "we participate in the epa 2019s natural gas star program to voluntarily reduce methane emissions .", "we continue to focus on maintaining low rates of lost-and-unaccounted-for natural gas through expanded implementation of best practices to limit the release of natural gas during pipeline and facility maintenance and operations .", "employees we employed 4859 people at january 31 , 2013 , including 705 people at kansas gas service who are subject to collective bargaining agreements .", "the following table sets forth our contracts with collective bargaining units at january 31 , 2013: ." ], "post_text": [ "." ], "gold_answer": 0.14509, "reference_answer": "15%", "reference_program": "divide(705, 4859)", "gold_evidence": [ "text_19" ], "audit": { "candidate_index": 18, "canonical_unit": "ratio", "requested_unit": "percent", "expected_rational": "705/4859", "reason": "text_19:705 collectively bargained employees out of4859; table406+299 corroborates705." } }, { "id": "finqa-dev-PM/2018/page_31.pdf-2", "source_id": "PM/2018/page_31.pdf-2", "source_revision": "0f16e2867befa6840783e58be38c9efb9229d742", "split": "dev", "doc_type": "finqa", "src_lang": "en", "tgt_lang": "en", "question": "what is the percentage change in weighted average discount rate for postretirement plans from 2017 to 2018?", "table": [ [ "", "2018", "2017" ], [ "pension plans", "1.61% ( 1.61 % )", "1.51% ( 1.51 % )" ], [ "postretirement plans", "3.97% ( 3.97 % )", "3.79% ( 3.79 % )" ] ], "pre_text": [ "inventory on hand , as well as our future purchase commitments with our suppliers , considering multiple factors , including demand forecasts , product life cycle , current sales levels , pricing strategy and cost trends .", "if our review indicates that inventories of raw materials , components or finished products have become obsolete or are in excess of anticipated demand or that inventory cost exceeds net realizable value , we may be required to make adjustments that will impact the results of operations .", "goodwill and non-amortizable intangible assets valuation - we test goodwill and non-amortizable intangible assets for impairment annually or more frequently if events occur that would warrant such review .", "while the company has the option to perform a qualitative assessment for both goodwill and non-amortizable intangible assets to determine if it is more likely than not that an impairment exists , the company elects to perform the quantitative assessment for our annual impairment analysis .", "the impairment analysis involves comparing the fair value of each reporting unit or non-amortizable intangible asset to the carrying value .", "if the carrying value exceeds the fair value , goodwill or a non-amortizable intangible asset is considered impaired .", "to determine the fair value of goodwill , we primarily use a discounted cash flow model , supported by the market approach using earnings multiples of comparable global and local companies within the tobacco industry .", "at december 31 , 2018 , the carrying value of our goodwill was $ 7.2 billion , which is related to ten reporting units , each of which consists of a group of markets with similar economic characteristics .", "the estimated fair value of each of our ten reporting units exceeded the carrying value as of december 31 , 2018 .", "to determine the fair value of non-amortizable intangible assets , we primarily use a discounted cash flow model applying the relief-from-royalty method .", "we concluded that the fair value of our non- amortizable intangible assets exceeded the carrying value .", "these discounted cash flow models include management assumptions relevant for forecasting operating cash flows , which are subject to changes in business conditions , such as volumes and prices , costs to produce , discount rates and estimated capital needs .", "management considers historical experience and all available information at the time the fair values are estimated , and we believe these assumptions are consistent with the assumptions a hypothetical marketplace participant would use .", "since the march 28 , 2008 , spin-off from altria group , inc. , we have not recorded a charge to earnings for an impairment of goodwill or non-amortizable intangible assets .", "marketing costs - we incur certain costs to support our products through programs that include advertising , marketing , consumer engagement and trade promotions .", "the costs of our advertising and marketing programs are expensed in accordance with u.s .", "gaap .", "recognition of the cost related to our consumer engagement and trade promotion programs contain uncertainties due to the judgment required in estimating the potential performance and compliance for each program .", "for volume-based incentives provided to customers , management continually assesses and estimates , by customer , the likelihood of the customer's achieving the specified targets , and records the reduction of revenue as the sales are made .", "for other trade promotions , management relies on estimated utilization rates that have been developed from historical experience .", "changes in the assumptions used in estimating the cost of any individual marketing program would not result in a material change in our financial position , results of operations or operating cash flows .", "employee benefit plans - as discussed in item 8 , note 13 .", "benefit plans to our consolidated financial statements , we provide a range of benefits to our employees and retired employees , including pensions , postretirement health care and postemployment benefits ( primarily severance ) .", "we record annual amounts relating to these plans based on calculations specified by u.s .", "gaap .", "these calculations include various actuarial assumptions , such as discount rates , assumed rates of return on plan assets , compensation increases , mortality , turnover rates and health care cost trend rates .", "we review actuarial assumptions on an annual basis and make modifications to the assumptions based on current rates and trends when it is deemed appropriate to do so .", "as permitted by u.s .", "gaap , any effect of the modifications is generally amortized over future periods .", "we believe that the assumptions utilized in calculating our obligations under these plans are reasonable based upon our historical experience and advice from our actuaries .", "weighted-average discount rate assumptions for pension and postretirement plan obligations at december 31 , 2018 and 2017 are as follows: ." ], "post_text": [ "we anticipate that assumption changes will increase 2019 pre-tax pension and postretirement expense to approximately $ 205 million as compared with approximately $ 160 million in 2018 , excluding amounts related to employee severance and early retirement programs .", "the anticipated increase is primarily due to higher amortization out of other comprehensive earnings for unrecognized actuarial gains/ losses of $ 14 million , coupled with lower return on assets of $ 16 million , higher interest and service cost of $ 12 million and $ 4 million respectively , partially offset by other movements of $ 1 million .", "weighted-average expected rate of return and discount rate assumptions have a significant effect on the amount of expense reported for the employee benefit plans .", "a fifty-basis-point decrease in our discount rate would increase our 2019 pension and postretirement expense by approximately $ 50 million , and a fifty-basis-point increase in our discount rate would decrease our 2019 pension and postretirement ." ], "gold_answer": 0.04749, "reference_answer": "4.7%", "reference_program": "subtract(3.97, 3.79), divide(#0, 3.79)", "gold_evidence": [ "table_2" ], "audit": { "candidate_index": 21, "canonical_unit": "ratio", "requested_unit": "percent", "expected_rational": "18/379", "reason": "table_2: postretirement discount rate3.79%2017 to3.97%2018; relative change, not percentage-point subtraction." } }, { "id": "finqa-dev-MO/2012/page_44.pdf-1", "source_id": "MO/2012/page_44.pdf-1", "source_revision": "0f16e2867befa6840783e58be38c9efb9229d742", "split": "dev", "doc_type": "finqa", "src_lang": "en", "tgt_lang": "en", "question": "what are the higher charges related to tobacco and health judgments as a percentage of the operating companies income increase?", "table": [ [ "( cans and packs in millions )", "shipment volumefor the years ended december 31 , 2012", "shipment volumefor the years ended december 31 , 2011", "shipment volumefor the years ended december 31 , 2010" ], [ "copenhagen", "392.5", "354.2", "327.5" ], [ "skoal", "288.4", "286.8", "274.4" ], [ "copenhagenandskoal", "680.9", "641.0", "601.9" ], [ "other", "82.4", "93.6", "122.5" ], [ "total smokeless products", "763.3", "734.6", "724.4" ] ], "pre_text": [ "middleton's reported cigars shipment volume for 2012 decreased 0.7% ( 0.7 % ) due primarily to changes in trade inventories , partially offset by volume growth as a result of retail share gains .", "in the cigarette category , marlboro's 2012 retail share performance continued to benefit from the brand-building initiatives supporting marlboro's new architecture .", "marlboro's retail share for 2012 increased 0.6 share points versus 2011 to 42.6% ( 42.6 % ) .", "in january 2013 , pm usa expanded distribution of marlboro southern cut nationally .", "marlboro southern cut is part of the marlboro gold family .", "pm usa's 2012 retail share increased 0.8 share points versus 2011 , reflecting retail share gains by marlboro and by l&m in discount .", "these gains were partially offset by share losses on other portfolio brands .", "in the machine-made large cigars category , black & mild's retail share for 2012 increased 0.5 share points .", "the brand benefited from new untipped cigarillo varieties that were introduced in 2011 , black & mild seasonal offerings and the 2012 third-quarter introduction of black & mild jazz untipped cigarillos into select geographies .", "in december 2012 , middleton announced plans to launch nationally black & mild jazz cigars in both plastic tip and wood tip in the first quarter of 2013 .", "the following discussion compares smokeable products segment results for the year ended december 31 , 2011 with the year ended december 31 , 2010 .", "net revenues , which include excise taxes billed to customers , decreased $ 221 million ( 1.0% ( 1.0 % ) ) due to lower shipment volume ( $ 1051 million ) , partially offset by higher net pricing ( $ 830 million ) , which includes higher promotional investments .", "operating companies income increased $ 119 million ( 2.1% ( 2.1 % ) ) , due primarily to higher net pricing ( $ 831 million ) , which includes higher promotional investments , marketing , administration , and research savings reflecting cost reduction initiatives ( $ 198 million ) and 2010 implementation costs related to the closure of the cabarrus , north carolina manufacturing facility ( $ 75 million ) , partially offset by lower volume ( $ 527 million ) , higher asset impairment and exit costs due primarily to the 2011 cost reduction program ( $ 158 million ) , higher per unit settlement charges ( $ 120 million ) , higher charges related to tobacco and health judgments ( $ 87 million ) and higher fda user fees ( $ 73 million ) .", "for 2011 , total smokeable products shipment volume decreased 4.0% ( 4.0 % ) versus 2010 .", "pm usa's reported domestic cigarettes shipment volume declined 4.0% ( 4.0 % ) versus 2010 due primarily to retail share losses and one less shipping day , partially offset by changes in trade inventories .", "after adjusting for changes in trade inventories and one less shipping day , pm usa's 2011 domestic cigarette shipment volume was estimated to be down approximately 4% ( 4 % ) versus 2010 .", "pm usa believes that total cigarette category volume for 2011 decreased approximately 3.5% ( 3.5 % ) versus 2010 , when adjusted primarily for changes in trade inventories and one less shipping day .", "pm usa's total premium brands ( marlboro and other premium brands ) shipment volume decreased 4.3% ( 4.3 % ) .", "marlboro's shipment volume decreased 3.8% ( 3.8 % ) versus 2010 .", "in the discount brands , pm usa's shipment volume decreased 0.9% ( 0.9 % ) .", "pm usa's shipments of premium cigarettes accounted for 93.7% ( 93.7 % ) of its reported domestic cigarettes shipment volume for 2011 , down from 93.9% ( 93.9 % ) in 2010 .", "middleton's 2011 reported cigars shipment volume was unchanged versus 2010 .", "for 2011 , pm usa's retail share of the cigarette category declined 0.8 share points to 49.0% ( 49.0 % ) due primarily to retail share losses on marlboro .", "marlboro's 2011 retail share decreased 0.6 share points .", "in 2010 , marlboro delivered record full-year retail share results that were achieved at lower margin levels .", "middleton retained a leading share of the tipped cigarillo segment of the machine-made large cigars category , with a retail share of approximately 84% ( 84 % ) in 2011 .", "for 2011 , middleton's retail share of the cigar category increased 0.3 share points to 29.7% ( 29.7 % ) versus 2010 .", "black & mild's 2011 retail share increased 0.5 share points , as the brand benefited from new product introductions .", "during the fourth quarter of 2011 , middleton broadened its untipped cigarillo portfolio with new aroma wrap 2122 foil pouch packaging that accompanied the national introduction of black & mild wine .", "this new fourth- quarter packaging roll-out also included black & mild sweets and classic varieties .", "during the second quarter of 2011 , middleton entered into a contract manufacturing arrangement to source the production of a portion of its cigars overseas .", "middleton entered into this arrangement to access additional production capacity in an uncertain competitive environment and an excise tax environment that potentially benefits imported large cigars over those manufactured domestically .", "smokeless products segment the smokeless products segment's operating companies income grew during 2012 driven by higher pricing , copenhagen and skoal's combined volume and retail share performance and effective cost management .", "the following table summarizes smokeless products segment shipment volume performance : shipment volume for the years ended december 31 ." ], "post_text": [ "volume includes cans and packs sold , as well as promotional units , but excludes international volume , which is not material to the smokeless products segment .", "other includes certain usstc and pm usa smokeless products .", "new types of smokeless products , as well as new packaging configurations ." ], "gold_answer": 0.73109, "reference_answer": "73.1%", "reference_program": "divide(87, 119)", "gold_evidence": [ "text_12" ], "audit": { "candidate_index": 24, "canonical_unit": "ratio", "requested_unit": "percent", "expected_rational": "87/119", "reason": "text_10/12:2011 vs2010; higher tobacco/health judgment charges87m divided by operating income increase119m." } }, { "id": "finqa-dev-ETFC/2014/page_26.pdf-1", "source_id": "ETFC/2014/page_26.pdf-1", "source_revision": "0f16e2867befa6840783e58be38c9efb9229d742", "split": "dev", "doc_type": "finqa", "src_lang": "en", "tgt_lang": "en", "question": "what was the percent of the return on the e*trade financial corporation common stock from 2009 to 2014", "table": [ [ "", "12/09", "12/10", "12/11", "12/12", "12/13", "12/14" ], [ "e*trade financial corporation", "100.00", "90.91", "45.23", "50.85", "111.59", "137.81" ], [ "s&p 500 index", "100.00", "115.06", "117.49", "136.30", "180.44", "205.14" ], [ "dow jones us financials index", "100.00", "112.72", "98.24", "124.62", "167.26", "191.67" ] ], "pre_text": [ "the following performance graph shows the cumulative total return to a holder of the company 2019s common stock , assuming dividend reinvestment , compared with the cumulative total return , assuming dividend reinvestment , of the standard & poor ( \"s&p\" ) 500 index and the dow jones us financials index during the period from december 31 , 2009 through december 31 , 2014. ." ], "post_text": [ "table of contents ." ], "gold_answer": 0.3781, "reference_answer": "37.81%", "reference_program": "subtract(137.81, const_100), divide(#0, const_100)", "gold_evidence": [ "table_1" ], "audit": { "candidate_index": 25, "canonical_unit": "ratio", "requested_unit": "percent", "expected_rational": "3781/10000", "reason": "table_1:2009 investment100 to2014 value137.81; cumulative return37.81%." } }, { "id": "finqa-dev-AES/2015/page_117.pdf-3", "source_id": "AES/2015/page_117.pdf-3", "source_revision": "0f16e2867befa6840783e58be38c9efb9229d742", "split": "dev", "doc_type": "finqa", "src_lang": "en", "tgt_lang": "en", "question": "what were average proportional recoverable environmental capital expenditures for the years december 31 , 2015 , 2014 and 2013 , in millions?", "table": [ [ "calculation of proportional free cash flow ( in millions )", "2015", "2014", "2013", "2015/2014 change", "2014/2013 change" ], [ "net cash provided by operating activities", "$ 2134", "$ 1791", "$ 2715", "$ 343", "$ -924 ( 924 )" ], [ "add : capital expenditures related to service concession assets ( 1 )", "165", "2014", "2014", "165", "2014" ], [ "adjusted operating cash flow", "2299", "1791", "2715", "508", "-924 ( 924 )" ], [ "less : proportional adjustment factor on operating cash activities ( 2 ) ( 3 )", "-558 ( 558 )", "-359 ( 359 )", "-834 ( 834 )", "-199 ( 199 )", "475" ], [ "proportional adjusted operating cash flow", "1741", "1432", "1881", "309", "-449 ( 449 )" ], [ "less : proportional maintenance capital expenditures net of reinsurance proceeds ( 2 )", "-449 ( 449 )", "-485 ( 485 )", "-535 ( 535 )", "36", "50" ], [ "less : proportional non-recoverable environmental capital expenditures ( 2 ) ( 4 )", "-51 ( 51 )", "-56 ( 56 )", "-75 ( 75 )", "5", "19" ], [ "proportional free cash flow", "$ 1241", "$ 891", "$ 1271", "$ 350", "$ -380 ( 380 )" ] ], "pre_text": [ "proportional free cash flow ( a non-gaap measure ) we define proportional free cash flow as cash flows from operating activities less maintenance capital expenditures ( including non-recoverable environmental capital expenditures ) , adjusted for the estimated impact of noncontrolling interests .", "the proportionate share of cash flows and related adjustments attributable to noncontrolling interests in our subsidiaries comprise the proportional adjustment factor presented in the reconciliation below .", "upon the company's adoption of the accounting guidance for service concession arrangements effective january 1 , 2015 , capital expenditures related to service concession assets that would have been classified as investing activities on the consolidated statement of cash flows are now classified as operating activities .", "see note 1 2014general and summary of significant accounting policies of this form 10-k for further information on the adoption of this guidance .", "beginning in the quarter ended march 31 , 2015 , the company changed the definition of proportional free cash flow to exclude the cash flows for capital expenditures related to service concession assets that are now classified within net cash provided by operating activities on the consolidated statement of cash flows .", "the proportional adjustment factor for these capital expenditures is presented in the reconciliation below .", "we also exclude environmental capital expenditures that are expected to be recovered through regulatory , contractual or other mechanisms .", "an example of recoverable environmental capital expenditures is ipl's investment in mats-related environmental upgrades that are recovered through a tracker .", "see item 1 . 2014us sbu 2014ipl 2014environmental matters for details of these investments .", "the gaap measure most comparable to proportional free cash flow is cash flows from operating activities .", "we believe that proportional free cash flow better reflects the underlying business performance of the company , as it measures the cash generated by the business , after the funding of maintenance capital expenditures , that may be available for investing or repaying debt or other purposes .", "factors in this determination include the impact of noncontrolling interests , where aes consolidates the results of a subsidiary that is not wholly-owned by the company .", "the presentation of free cash flow has material limitations .", "proportional free cash flow should not be construed as an alternative to cash from operating activities , which is determined in accordance with gaap .", "proportional free cash flow does not represent our cash flow available for discretionary payments because it excludes certain payments that are required or to which we have committed , such as debt service requirements and dividend payments .", "our definition of proportional free cash flow may not be comparable to similarly titled measures presented by other companies .", "calculation of proportional free cash flow ( in millions ) 2015 2014 2013 2015/2014change 2014/2013 change ." ], "post_text": [ "( 1 ) service concession asset expenditures excluded from proportional free cash flow non-gaap metric .", "( 2 ) the proportional adjustment factor , proportional maintenance capital expenditures ( net of reinsurance proceeds ) and proportional non-recoverable environmental capital expenditures are calculated by multiplying the percentage owned by noncontrolling interests for each entity by its corresponding consolidated cash flow metric and are totaled to the resulting figures .", "for example , parent company a owns 20% ( 20 % ) of subsidiary company b , a consolidated subsidiary .", "thus , subsidiary company b has an 80% ( 80 % ) noncontrolling interest .", "assuming a consolidated net cash flow from operating activities of $ 100 from subsidiary b , the proportional adjustment factor for subsidiary b would equal $ 80 ( or $ 100 x 80% ( 80 % ) ) .", "the company calculates the proportional adjustment factor for each consolidated business in this manner and then sums these amounts to determine the total proportional adjustment factor used in the reconciliation .", "the proportional adjustment factor may differ from the proportion of income attributable to noncontrolling interests as a result of ( a ) non-cash items which impact income but not cash and ( b ) aes' ownership interest in the subsidiary where such items occur .", "( 3 ) includes proportional adjustment amount for service concession asset expenditures of $ 84 million for the year ended december 31 , 2015 .", "the company adopted service concession accounting effective january 1 , 2015 .", "( 4 ) excludes ipl's proportional recoverable environmental capital expenditures of $ 205 million , $ 163 million and $ 110 million for the years december 31 , 2015 , 2014 and 2013 , respectively. ." ], "gold_answer": 159.33333, "reference_answer": "159.3", "reference_program": "add(205, 163), add(110, #0), divide(#1, const_3)", "gold_evidence": [ "text_26" ], "audit": { "candidate_index": 28, "canonical_unit": "usd_million", "requested_unit": "usd_million", "expected_rational": "478/3", "reason": "text_26: recoverable environmental capex205m/163m/110m2015/14/13. Not nonrecoverable table row." } }, { "id": "finqa-dev-SWKS/2006/page_81.pdf-1", "source_id": "SWKS/2006/page_81.pdf-1", "source_revision": "0f16e2867befa6840783e58be38c9efb9229d742", "split": "dev", "doc_type": "finqa", "src_lang": "en", "tgt_lang": "en", "question": "what are the total pension liability adjustment from 2004 to 2006?", "table": [ [ "", "pension adjustments", "accumulated other comprehensive loss" ], [ "balance as of october 1 2004", "$ -786 ( 786 )", "$ -786 ( 786 )" ], [ "change in period", "-351 ( 351 )", "-351 ( 351 )" ], [ "balance as of september 30 2005", "-1137 ( 1137 )", "-1137 ( 1137 )" ], [ "change in period", "538", "538" ], [ "balance as of september 29 2006", "$ -599 ( 599 )", "$ -599 ( 599 )" ] ], "pre_text": [ "notes to consolidated financial statements 2014 ( continued ) on historical trends and known economic and market conditions at the time of valuation .", "actual results may differ substantially from these assumptions .", "these differences may significantly impact future pension or retiree medical expenses .", "annual pension and retiree medical expense is principally the sum of three components : 1 ) increase in liability from interest ; less 2 ) expected return on plan assets ; and 3 ) other gains and losses as described below .", "the expected return on plan assets is calculated by applying an assumed long-term rate of return to the fair value of plan assets .", "in any given year , actual returns can differ significantly from the expected return .", "differences between the actual and expected return on plan assets are combined with gains or losses resulting from the revaluation of plan liabilities .", "plan liabilities are revalued annually , based on updated assumptions and infor- mation about the individuals covered by the plan .", "the combined gain or loss is generally expensed evenly over the remaining years that employees are expected to work .", "comprehensive income ( loss ) the company accounts for comprehensive income ( loss ) in accordance with the provisions of sfas no .", "130 , 201creporting comprehensive income 201d ( 201csfas no .", "130 201d ) .", "sfas no .", "130 is a financial statement presentation standard that requires the company to disclose non-owner changes included in equity but not included in net income or loss .", "other items of comprehensive income ( loss ) presented in the financial statements consists of adjustments to the company 2019s minimum pension liability as follows ( in thousands ) : pension adjustments accumulated comprehensive ." ], "post_text": [ "recently issued accounting pronouncements in november 2004 , the fasb issued sfas no .", "151 , 201cinventory costs 2014 an amendment to apb no .", "23 , chapter 4 201d ( 201csfas no .", "151 201d ) .", "the amendments made by sfas no .", "151 clarify that abnormal amounts of idle facility expense , freight , handling costs and wasted materials ( spoilage ) should be recognized as current-period charges and require the allocation of fixed production overheads to inventory based on the normal capacity of the production facilities .", "the guidance is effective for inventory costs incurred during fiscal years beginning after june 15 , 2005 .", "the company adopted sfas no .", "151 on october 1 , 2005 and it did not have a material impact on its financial statements in fiscal 2006 .", "in december 2004 , the fasb issued sfas no .", "153 , 201cexchanges of nonmonetary assets 2014 an amend- ment of apb opinion no .", "29 201d ( 201csfas no .", "153 201d ) .", "the guidance in apb opinion no .", "29 , 201caccounting for nonmonetary transactions 201d ( 201capb no .", "29 201d ) is based on the principle that exchanges of nonmonetary assets should be measured based on the fair value of the assets exchanged .", "the guidance in apb no .", "29 , however , included certain exceptions to that principle .", "sfas no .", "153 amends apb no .", "29 to eliminate the exception for nonmonetary exchanges of similar productive assets and replaces it with a general exception for exchanges of nonmonetary assets that do not have commercial substance .", "sfas no .", "153 is effective for such exchange transactions occurring in fiscal periods beginning after june 15 , 2005 .", "the company adopted sfas no .", "153 on october 1 , 2005 and it did not have a material impact on its financial statements in fiscal 2006 .", "in may 2005 , the fasb issued sfas no .", "154 , 201caccounting changes and error corrections 2014 a replacement of apb opinion no .", "20 and fasb statement no .", "3 201d ( 201csfas no .", "154 201d ) .", "this statement replaces apb opinion no .", "20 , 201caccounting changes 201d and fasb statement no .", "3 , 201creporting accounting changes in interim financial statements 2014 an amendment of apb opinion no .", "28 , 201d and also changes the ." ], "gold_answer": 187.0, "reference_answer": "187", "reference_program": "multiply(351, const_m1), add(#0, 538)", "gold_evidence": [ "table_2", "table_4", "text_2", "text_4" ], "audit": { "candidate_index": 30, "canonical_unit": "usd_thousand", "requested_unit": "usd_thousand", "expected_rational": "187/1", "reason": "table_2/4: two signed pension adjustments total187; reconciles end-599 minus start-786. text_14 explicitly states in thousands." } }, { "id": "finqa-dev-K/2013/page_62.pdf-2", "source_id": "K/2013/page_62.pdf-2", "source_revision": "0f16e2867befa6840783e58be38c9efb9229d742", "split": "dev", "doc_type": "finqa", "src_lang": "en", "tgt_lang": "en", "question": "what percent of total derivatives are from interest rate contracts in 2013?", "table": [ [ "( millions )", "2013", "2012" ], [ "foreign currency exchange contracts", "$ 517", "$ 570" ], [ "interest rate contracts", "2400", "2150" ], [ "commodity contracts", "361", "320" ], [ "total", "$ 3278", "$ 3040" ] ], "pre_text": [ "december 31 , 2011 , the company recognized a decrease of $ 3 million of tax-related interest and penalties and had approximately $ 16 million accrued at december 31 , 2011 .", "note 12 derivative instruments and fair value measurements the company is exposed to certain market risks such as changes in interest rates , foreign currency exchange rates , and commodity prices , which exist as a part of its ongoing business operations .", "management uses derivative financial and commodity instruments , including futures , options , and swaps , where appropriate , to manage these risks .", "instruments used as hedges must be effective at reducing the risk associated with the exposure being hedged and must be designated as a hedge at the inception of the contract .", "the company designates derivatives as cash flow hedges , fair value hedges , net investment hedges , and uses other contracts to reduce volatility in interest rates , foreign currency and commodities .", "as a matter of policy , the company does not engage in trading or speculative hedging transactions .", "total notional amounts of the company 2019s derivative instruments as of december 28 , 2013 and december 29 , 2012 were as follows: ." ], "post_text": [ "following is a description of each category in the fair value hierarchy and the financial assets and liabilities of the company that were included in each category at december 28 , 2013 and december 29 , 2012 , measured on a recurring basis .", "level 1 2014 financial assets and liabilities whose values are based on unadjusted quoted prices for identical assets or liabilities in an active market .", "for the company , level 1 financial assets and liabilities consist primarily of commodity derivative contracts .", "level 2 2014 financial assets and liabilities whose values are based on quoted prices in markets that are not active or model inputs that are observable either directly or indirectly for substantially the full term of the asset or liability .", "for the company , level 2 financial assets and liabilities consist of interest rate swaps and over-the-counter commodity and currency contracts .", "the company 2019s calculation of the fair value of interest rate swaps is derived from a discounted cash flow analysis based on the terms of the contract and the interest rate curve .", "over-the-counter commodity derivatives are valued using an income approach based on the commodity index prices less the contract rate multiplied by the notional amount .", "foreign currency contracts are valued using an income approach based on forward rates less the contract rate multiplied by the notional amount .", "the company 2019s calculation of the fair value of level 2 financial assets and liabilities takes into consideration the risk of nonperformance , including counterparty credit risk .", "level 3 2014 financial assets and liabilities whose values are based on prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement .", "these inputs reflect management 2019s own assumptions about the assumptions a market participant would use in pricing the asset or liability .", "the company did not have any level 3 financial assets or liabilities as of december 28 , 2013 or december 29 , 2012. ." ], "gold_answer": 0.73215, "reference_answer": "73.22", "reference_program": "divide(2400, 3278)", "gold_evidence": [ "table_2", "table_4", "text_5" ], "audit": { "candidate_index": 32, "canonical_unit": "ratio", "requested_unit": "percent", "expected_rational": "1200/1639", "reason": "table_2/4:2013 interest rate derivatives2400 out of total3278; not2012." } }, { "id": "finqa-dev-CNP/2010/page_31.pdf-1", "source_id": "CNP/2010/page_31.pdf-1", "source_revision": "0f16e2867befa6840783e58be38c9efb9229d742", "split": "dev", "doc_type": "finqa", "src_lang": "en", "tgt_lang": "en", "question": "considering the state of arkansas , what is the percentage of residential customers concerning the total customers?", "table": [ [ "", "residential", "commercial/industrial", "total customers" ], [ "arkansas", "390668", "48033", "438701" ], [ "louisiana", "232135", "17347", "249482" ], [ "minnesota", "738868", "67489", "806357" ], [ "mississippi", "109608", "12683", "122291" ], [ "oklahoma", "93388", "10620", "104008" ], [ "texas", "1451666", "90719", "1542385" ], [ "total gas operations", "3016333", "246891", "3263224" ] ], "pre_text": [ "system and to use that system to conduct its electric delivery business and for other purposes that the franchises permit .", "the terms of the franchises , with various expiration dates , typically range from 30 to 50 years .", "natural gas distribution cerc corp . 2019s natural gas distribution business ( gas operations ) engages in regulated intrastate natural gas sales to , and natural gas transportation for , approximately 3.3 million residential , commercial and industrial customers in arkansas , louisiana , minnesota , mississippi , oklahoma and texas .", "the largest metropolitan areas served in each state by gas operations are houston , texas ; minneapolis , minnesota ; little rock , arkansas ; shreveport , louisiana ; biloxi , mississippi ; and lawton , oklahoma .", "in 2010 , approximately 42% ( 42 % ) of gas operations 2019 total throughput was to residential customers and approximately 58% ( 58 % ) was to commercial and industrial customers .", "the table below reflects the number of natural gas distribution customers by state as of december 31 , 2010 : residential commercial/ industrial total customers ." ], "post_text": [ "gas operations also provides unregulated services consisting of heating , ventilating and air conditioning ( hvac ) equipment and appliance repair , and sales of hvac , hearth and water heating equipment in minnesota .", "the demand for intrastate natural gas sales to residential customers and natural gas sales and transportation for commercial and industrial customers is seasonal .", "in 2010 , approximately 71% ( 71 % ) of the total throughput of gas operations 2019 business occurred in the first and fourth quarters .", "these patterns reflect the higher demand for natural gas for heating purposes during those periods .", "supply and transportation .", "in 2010 , gas operations purchased virtually all of its natural gas supply pursuant to contracts with remaining terms varying from a few months to four years .", "major suppliers in 2010 included bp canada energy marketing corp .", "( 25.6% ( 25.6 % ) of supply volumes ) , conocophillips company ( 8.3% ( 8.3 % ) ) , tenaska marketing ventures ( 6.8% ( 6.8 % ) ) , kinder morgan ( 6.3% ( 6.3 % ) ) , oneok energy marketing company ( 4.7% ( 4.7 % ) ) , and cargill , inc .", "( 4.6% ( 4.6 % ) ) .", "numerous other suppliers provided the remaining 43.7% ( 43.7 % ) of gas operations 2019 natural gas supply requirements .", "gas operations transports its natural gas supplies through various intrastate and interstate pipelines , including those owned by our other subsidiaries , under contracts with remaining terms , including extensions , varying from one to twelve years .", "gas operations anticipates that these gas supply and transportation contracts will be renewed or replaced prior to their expiration .", "gas operations actively engages in commodity price stabilization pursuant to annual gas supply plans presented to and/or filed with each of its state regulatory authorities .", "these price stabilization activities include use of storage gas , contractually establishing fixed prices with our physical gas suppliers and utilizing financial derivative instruments to achieve a variety of pricing structures ( e.g. , fixed price , costless collars and caps ) .", "its gas supply plans generally call for 25-50% ( 25-50 % ) of winter supplies to be hedged in some fashion .", "generally , the regulations of the states in which gas operations operates allow it to pass through changes in the cost of natural gas , including gains and losses on financial derivatives associated with the index-priced physical supply , to its customers under purchased gas adjustment provisions in its tariffs .", "depending upon the jurisdiction , the purchased gas adjustment factors are updated periodically , ranging from monthly to semi-annually , using estimated gas costs .", "the changes in the cost of gas billed to customers are subject to review by the applicable regulatory bodies. ." ], "gold_answer": 0.89051, "reference_answer": "89.05%", "reference_program": "divide(390668, 438701)", "gold_evidence": [ "table_1" ], "audit": { "candidate_index": 35, "canonical_unit": "ratio", "requested_unit": "percent", "expected_rational": "390668/438701", "reason": "table_1 and text_5: Arkansas residential390668 / total438701 as ofDec31 2010. Commercial48033 corroborates sum; exclude throughput42%." } }, { "id": "finqa-dev-AES/2003/page_52.pdf-1", "source_id": "AES/2003/page_52.pdf-1", "source_revision": "0f16e2867befa6840783e58be38c9efb9229d742", "split": "dev", "doc_type": "finqa", "src_lang": "en", "tgt_lang": "en", "question": "for the three months ended march 2003 what were the total sales proceeds for subsidiaries assets in millions?", "table": [ [ "project name", "date completed", "sales proceeds ( in millions )", "location" ], [ "cilcorp/medina valley", "january 2003", "$ 495", "united states" ], [ "aes ecogen/aes mt . stuart", "january 2003", "$ 59", "australia" ], [ "mountainview", "march 2003", "$ 30", "united states" ], [ "kelvin", "march 2003", "$ 29", "south africa" ], [ "songas", "april 2003", "$ 94", "tanzania" ], [ "aes barry limited", "july 2003", "a340/$ 62", "united kingdom" ], [ "aes haripur private ltd/aes meghnaghat ltd", "december 2003", "$ 145", "bangladesh" ], [ "aes mtkvari/aes khrami/aes telasi", "august 2003", "$ 23", "republic of georgia" ], [ "medway power limited/aes medway operations limited", "november 2003", "a347/$ 78", "united kingdom" ], [ "aes oasis limited", "december 2003", "$ 150", "pakistan/oman" ] ], "pre_text": [ "transaction and commercial issues in many of our businesses .", "these skills are a valuable resource as we monitor regulatory and tariff schemes to determine our capital budgeting needs and integrate acquisitions .", "the company expects to realize cost reduction and performance improvement benefits in both earnings and cash flows ; however , there can be no assurance that the reductions and improvements will continue and our inability to sustain the reductions and improvements may result in less than expected earnings and cash flows in 2004 and beyond .", "asset sales during 2003 , we continued the initiative to sell all or part of certain of the company 2019s subsidiaries .", "this initiative was designed to decrease the company 2019s dependence on access to capital markets and improve the strength of our balance sheet by reducing financial leverage and improving liquidity .", "the following chart details the asset sales that were closed during 2003 .", "sales proceeds project name date completed ( in millions ) location ." ], "post_text": [ "the company continues to evaluate its portfolio and business performance and may decide to dispose of additional businesses in the future .", "however given the improvements in our liquidity there will be a lower emphasis placed on asset sales in the future for purposes of improving liquidity and strengthening the balance sheet .", "for any sales that happen in the future , there can be no guarantee that the proceeds from such sale transactions will cover the entire investment in the subsidiaries .", "depending on which businesses are eventually sold , the entire or partial sale of any business may change the current financial characteristics of the company 2019s portfolio and results of operations .", "furthermore future sales may impact the amount of recurring earnings and cash flows the company would expect to achieve .", "subsidiary restructuring during 2003 , we completed and initiated restructuring transactions for several of our south american businesses .", "the efforts are focused on improving the businesses long-term prospects for generating acceptable returns on invested capital or extending short-term debt maturities .", "businesses impacted include eletropaulo , tiete , uruguaiana and sul in brazil and gener in chile .", "brazil eletropaulo .", "aes has owned an interest in eletropaulo since april 1998 , when the company was privatized .", "in february 2002 aes acquired a controlling interest in the business and as a consequence started to consolidate it .", "aes financed a significant portion of the acquisition of eletropaulo , including both common and preferred shares , through loans and deferred purchase price financing arrangements provided by the brazilian national development bank 2014 ( 2018 2018bndes 2019 2019 ) , and its wholly-owned subsidiary , bndes participac 0327o 0303es s.a .", "( 2018 2018bndespar 2019 2019 ) , to aes 2019s subsidiaries , aes elpa s.a .", "( 2018 2018aes elpa 2019 2019 ) and aes transgas empreendimentos , s.a .", "( 2018 2018aes transgas 2019 2019 ) . ." ], "gold_answer": 613.0, "reference_answer": "", "reference_program": "add(495, 59), add(#0, 30), add(#1, 29)", "gold_evidence": [ "table_1", "table_2", "table_3", "table_4" ], "audit": { "candidate_index": 37, "canonical_unit": "usd_million", "requested_unit": "usd_million", "expected_rational": "613/1", "reason": "table_1/2/3/4 with text_5/6: Jan2003 sales495m and59m plus Mar2003 30m and29m=613m for quarter endedMarch. Exclude April and later dates." } } ]