include, for example, litigation or claims relating to past performance.
Such indemnification obligations may not be subject to maximum loss clauses.
Historically, payments made related to these indemnifications have been immaterial.
Related Parties No related party transactions had a material effect on our financial position, results of operations, or cash flows.
Certain immaterial related party transactions are discussed in our Proxy Statement for the meeting to be held April 26, 2005—see “Certain Transactions with Management and Others.
” Market Risk-Sensitive Financial Instruments and Positions The level of our pretax earnings is subject to risk due to changes in investment income from our fixed income portfolio which is partially offset by both our debt position and the short-term duration of the fixed income investment portfolio.
We evaluated the impact on our investment income and debt expense resulting from a hypothetical change in interest rates of 100, 200 and 300 basis points over the next twelve-month period, as reflected in the following table.
The modeling technique used to calculate the pro forma net change in pretax earnings considered the cash flows related to fixed income investments and debt, which are subject to interest rate changes during a prospective twelve-month period.
This evaluation measures parallel shifts in interest rates and may not account for certain unpredictable events that may effect interest income, including, among others, unexpected changes of cash flow into and out of the portfolio, shifts in the asset mix between taxable and tax-exempt securities, and spread changes specific to various investment categories.
In the past ten years, changes in 3 month LIBOR rates during the year have exceeded 300 basis points twice, have not changed between 200 and 300 basis points, have changed between 100 and 200 basis points once and have changed by less than 100 basis points seven times.
LIBOR was 2.56% at December 31, 2004.
Our model assumed the maximum possible reduction in LIBOR could not exceed 256 basis points.
## Table 0 ##
Government Contracts Our HMO, PPO and Fee-For-Service products covered under the Medicare Advantage contracts with the federal government are renewed for a one-year term each December 31 unless notice of termination is received at least 90 days prior thereto.
No termination notices were received in connection with our currently existing contracts.
In December 2003, the Medicare Prescription Drug, Improvement, and Modernization Act, or MMA, was signed into law.
We believe MMA offers new opportunities in our Medicare programs, including our HMO, PPO, and Private Fee-For-Service products.
We have made additional investments in the Medicare Advantage program to enhance our ability to participate in these expanded programs.
estimate of our medical and other expenses payable at December 31, 2004, which represents approximately 40% of total liabilities, would require an adjustment of approximately $14 million in a future period in which a revision in the estimate became known.
We develop our estimate for IBNR using actuarial methodologies and assumptions, primarily based upon historical claim payment and claim receipt patterns, as well as historical medical cost trends.
Depending on the period for which incurred claims are estimated, we apply a different method in determining our estimate.
For periods prior to the most recent three months, the key assumption used in estimating our IBNR is that the completion factor pattern remains consistent over a rolling 12-month period after adjusting for known changes in claim inventory levels and known changes in claim payment processes.
Completion factors result from the calculation of the percentage of claims incurred during a given period that have historically been adjudicated as of the reporting period.
For the most recent three months, the incurred claims are estimated primarily from a trend analysis based upon per member per month claims trends developed from our historical experience in the preceding months, adjusted for known changes in estimates of recent hospital and drug utilization data, provider contracting changes, changes in benefit levels, product mix, and weekday seasonality.
The completion factor method is used for the months of incurred claims prior to the most recent three months because the historical percentage of claims processed for those months is at a level sufficient to produce a consistently reliable result.
Conversely, for the most recent three months of incurred claims, the volume of claims processed historically is not at a level sufficient to produce a reliable result, which therefore requires us to examine historical trend patterns as the primary method of evaluation.
Medical cost trends potentially are more volatile than other segments of the economy.
The drivers of medical cost trends include increases in the utilization of hospital facilities, physician services, prescription drugs, and new medical technologies, as well as the inflationary effect on the cost per unit of each of these expense components.
Other external factors such as government-mandated benefits or other regulatory changes, increases in medical services capacity, direct to consumer advertising for prescription drugs and medical services, an aging population, catastrophes, and epidemics also may impact medical cost trends.
Internal factors such as system conversions, claims processing cycle times, changes in medical management practices and changes in provider contracts also may impact our ability to accurately predict estimates of historical completion factors or medical cost trends.
All of these factors are considered in estimating IBNR and in estimating the per member per month claims trend for purposes of determining the reserve for the most recent three months.
Additionally, we continually prepare and review follow-up studies to assess the reasonableness of the estimates generated by our process and methods over time.
The results of these studies are also considered in determining the reserve for the most recent three months.
Each of these factors requires significant judgment by management.
The completion and claims per member per month trend factors are the most significant factors impacting the IBNR estimate.
The following table illustrates the sensitivity of these factors and the estimated potential impact on our operating results caused by changes in these factors based on December 31, 2004 data:
## Table 1 ##
(a) Reflects estimated potential changes in medical and other expenses payable caused by changes in completion factors for incurred months prior to the most recent three months.
Humana Inc.  NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—(Continued) in any SPE transactions.
The adoption of FIN 46 or FIN 46-R did not have a material impact on our financial position, results of operations, or cash flows.
In December 2004, the FASB issued Statement No.123R, Share-Based Payment, or Statement 123R, which requires companies to expense the fair value of employee stock options and other forms of stock-based compensation.
This requirement represents a significant change because fixed-based stock option awards, a predominate form of stock compensation for us, were not recognized as compensation expense under APB 25.
Statement 123R requires the cost of the award, as determined on the date of grant at fair value, be recognized over the period during which an employee is required to provide service in exchange for the award (usually the vesting period).
The grant-date fair value of the award will be estimated using option-pricing models.
We are required to adopt Statement 123R no later than July 1, 2005 under one of three transition methods, including a prospective, retrospective and combination approach.
We previously disclosed on page 67 the effect of expensing stock options under a fair value approach using the Black-Scholes pricing model for 2004, 2003 and 2002.
We currently are evaluating all of the provisions of Statement 123R and the expected effect on us including, among other items, reviewing compensation strategies related to stock-based awards, selecting an option pricing model and determining the transition method.
In March 2004, the FASB issued EITF Issue No.03-1, or EITF 03-1, The Meaning of Other-ThanTemporary Impairment and its Application to Certain Investments.
EITF 03-1 includes new guidance for evaluating and recording impairment losses on certain debt and equity investments when the fair value of the investment security is less than its carrying value.
In September 2004, the FASB delayed the previously scheduled third quarter 2004 effective date until the issuance of additional implementation guidance, expected in 2005.
Upon issuance of a final standard, we will evaluate the impact on our consolidated financial position and results of operations.3.
ACQUISITIONS On February 16, 2005, we acquired CarePlus Health Plans of Florida, or CarePlus, as well as its affiliated 10 medical centers and pharmacy company.
CarePlus provides Medicare Advantage HMO plans and benefits to Medicare eligible members in Miami-Dade, Broward and Palm Beach counties.
This acquisition enhances our Medicare market position in South Florida.
We paid approximately $450 million in cash including estimated transaction costs, subject to a balance sheet settlement process with a nine month claims run-out period.
We currently are in the process of allocating the purchase price to the net tangible and intangible assets.
On April 1, 2004, we acquired Ochsner Health Plan, or Ochsner, from the Ochsner Clinic Foundation.
Ochsner is a Louisiana health benefits company offering network-based managed care plans to employer-groups and Medicare eligible members.
This acquisition enabled us to enter a new market with significant market share which should facilitate new sales opportunities in this and surrounding markets, including Houston, Texas.
We paid $157.1 million in cash, including transaction costs.
The fair value of the tangible assets (liabilities) as of the acquisition date are as follows:
## Table 2 ##
Table 7 Supplemental Financial Data and Reconciliations to GAAP Financial Measures
## Table 3 ##
In the ordinary course of business, based on our evaluations of certain geologic trends and prospective economics, we have allowed certain lease acreage to expire and may allow additional acreage to expire in the future.
If production is not established or we take no other action to extend the terms of the leases, licenses, or concessions, undeveloped acreage listed in the table below will expire over the next three years.

<table><tr><td></td><td colspan="3">Increase (decrease) in pretax earnings given an interest rate decrease of X basis points</td><td colspan="3">Increase (decrease) in pretax earnings given an interest rate increase of X basispoints</td></tr><tr><td></td><td>-300</td><td>-200</td><td>-100</td><td>100</td><td>200</td><td>300</td></tr><tr><td></td><td colspan="6">(in thousands)</td></tr><tr><td> 2004</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Fixed income portfolio</td><td>$-20,530</td><td>$-18,258</td><td>$-8,974</td><td>$9,212</td><td>$18,439</td><td>$27,299</td></tr><tr><td>Debt</td><td>14,200</td><td>14,200</td><td>7,100</td><td>-7,100</td><td>-14,200</td><td>-21,300</td></tr><tr><td>Total</td><td>$-6,330</td><td>$-4,058</td><td>$-1,874</td><td>$2,112</td><td>$4,239</td><td>$5,999</td></tr><tr><td> 2003</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Fixed income portfolio</td><td>$-13,105</td><td>$-11,977</td><td>$-9,757</td><td>$9,169</td><td>$18,068</td><td>$26,844</td></tr><tr><td>Debt</td><td>5,567</td><td>5,567</td><td>5,567</td><td>-5,567</td><td>-11,134</td><td>-16,700</td></tr><tr><td>Total</td><td>$-7,538</td><td>$-6,410</td><td>$-4,190</td><td>$3,602</td><td>$6,934</td><td>$10,144</td></tr></table>
<table><tr><td colspan="2">Completion Factor(a):</td><td colspan="2">Claims Trend Factor(b):</td></tr><tr><td>(Decrease) Increase in Factor</td><td>Increase (Decrease) in Medical and Other Expenses Payable</td><td>(Decrease) Increase in Factor</td><td>(Decrease) Increase in Medical and Other Expenses Payable</td></tr><tr><td colspan="4">(dollars in thousands)</td></tr><tr><td>-3%</td><td>$141,000</td><td>-3%</td><td>$-66,000</td></tr><tr><td>-2%</td><td>$92,000</td><td>-2%</td><td>$-44,000</td></tr><tr><td>-1%</td><td>$45,000</td><td>-1%</td><td>$-23,000</td></tr><tr><td>1%</td><td>$-43,000</td><td>1%</td><td>$20,000</td></tr><tr><td>2%</td><td>$-84,000</td><td>2%</td><td>$42,000</td></tr><tr><td>3%</td><td>$-123,000</td><td>3%</td><td>$63,000</td></tr></table>
<table><tr><td></td><td>(in thousands)</td></tr><tr><td>Cash and cash equivalents</td><td>$15,270</td></tr><tr><td>Investment securities</td><td>84,527</td></tr><tr><td>Premiums receivable and other current assets</td><td>20,616</td></tr><tr><td>Property and equipment and other assets</td><td>6,847</td></tr><tr><td>Medical and other expenses payable</td><td>-71,063</td></tr><tr><td>Other current liabilities</td><td>-21,604</td></tr><tr><td>Other liabilities</td><td>-82</td></tr><tr><td>Net tangible assets acquired</td><td>$34,511</td></tr></table>
<table><tr><td>(Dollars in millions, shares in thousands)</td><td>2009</td><td>2008</td><td>2007</td><td>2006</td><td>2005</td></tr><tr><td> FTE basis data</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Net interest income</td><td>$48,410</td><td>$46,554</td><td>$36,190</td><td>$35,818</td><td>$31,569</td></tr><tr><td>Total revenue, net of interest expense</td><td>120,944</td><td>73,976</td><td>68,582</td><td>74,000</td><td>58,007</td></tr><tr><td>Net interest yield</td><td>2.65%</td><td>2.98%</td><td>2.60%</td><td>2.82%</td><td>2.84%</td></tr><tr><td>Efficiency ratio</td><td>55.16</td><td>56.14</td><td>54.71</td><td>48.37</td><td>49.44</td></tr><tr><td> Reconciliation of average common shareholders’ equity to average tangible common shareholders’ equity</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Common shareholders’ equity</td><td>$182,288</td><td>$141,638</td><td>$133,555</td><td>$129,773</td><td>$99,590</td></tr><tr><td>Common Equivalent Securities</td><td>1,213</td><td>–</td><td>–</td><td>–</td><td>–</td></tr><tr><td>Goodwill</td><td>-86,034</td><td>-79,827</td><td>-69,333</td><td>-66,040</td><td>-45,331</td></tr><tr><td>Intangible assets (excluding MSRs)</td><td>-12,220</td><td>-9,502</td><td>-9,566</td><td>-10,324</td><td>-3,548</td></tr><tr><td>Related deferred tax liabilities</td><td>3,831</td><td>1,782</td><td>1,845</td><td>1,809</td><td>1,014</td></tr><tr><td>Tangible common shareholders’ equity</td><td>$89,078</td><td>$54,091</td><td>$56,501</td><td>$55,218</td><td>$51,725</td></tr><tr><td> Reconciliation of average shareholders’ equity to average tangible shareholders’ equity</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Shareholders’ equity</td><td>$244,645</td><td>$164,831</td><td>$136,662</td><td>$130,463</td><td>$99,861</td></tr><tr><td>Goodwill</td><td>-86,034</td><td>-79,827</td><td>-69,333</td><td>-66,040</td><td>-45,331</td></tr><tr><td>Intangible assets (excluding MSRs)</td><td>-12,220</td><td>-9,502</td><td>-9,566</td><td>-10,324</td><td>-3,548</td></tr><tr><td>Related deferred tax liabilities</td><td>3,831</td><td>1,782</td><td>1,845</td><td>1,809</td><td>1,014</td></tr><tr><td>Tangible shareholders’ equity</td><td>$150,222</td><td>$77,284</td><td>$59,608</td><td>$55,908</td><td>$51,996</td></tr><tr><td> Reconciliation of year end common shareholders’ equity to year end tangible common shareholders’ equity</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Common shareholders’ equity</td><td>$194,236</td><td>$139,351</td><td>$142,394</td><td>$132,421</td><td>$101,262</td></tr><tr><td>Common Equivalent Securities</td><td>19,244</td><td>–</td><td>–</td><td>–</td><td>–</td></tr><tr><td>Goodwill</td><td>-86,314</td><td>-81,934</td><td>-77,530</td><td>-65,662</td><td>-45,354</td></tr><tr><td>Intangible assets (excluding MSRs)</td><td>-12,026</td><td>-8,535</td><td>-10,296</td><td>-9,422</td><td>-3,194</td></tr><tr><td>Related deferred tax liabilities</td><td>3,498</td><td>1,854</td><td>1,855</td><td>1,799</td><td>1,336</td></tr><tr><td>Tangible common shareholders’ equity</td><td>$118,638</td><td>$50,736</td><td>$56,423</td><td>$59,136</td><td>$54,050</td></tr><tr><td> Reconciliation of year end shareholders’ equity to year end tangible shareholders’ equity</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Shareholders’ equity</td><td>$231,444</td><td>$177,052</td><td>$146,803</td><td>$135,272</td><td>$101,533</td></tr><tr><td>Goodwill</td><td>-86,314</td><td>-81,934</td><td>-77,530</td><td>-65,662</td><td>-45,354</td></tr><tr><td>Intangible assets (excluding MSRs)</td><td>-12,026</td><td>-8,535</td><td>-10,296</td><td>-9,422</td><td>-3,194</td></tr><tr><td>Related deferred tax liabilities</td><td>3,498</td><td>1,854</td><td>1,855</td><td>1,799</td><td>1,336</td></tr><tr><td>Tangible shareholders’ equity</td><td>$136,602</td><td>$88,437</td><td>$60,832</td><td>$61,987</td><td>$54,321</td></tr><tr><td> Reconciliation of year end assets to year end tangible assets</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Assets</td><td>$2,223,299</td><td>$1,817,943</td><td>$1,715,746</td><td>$1,459,737</td><td>$1,291,803</td></tr><tr><td>Goodwill</td><td>-86,314</td><td>-81,934</td><td>-77,530</td><td>-65,662</td><td>-45,354</td></tr><tr><td>Intangible assets (excluding MSRs)</td><td>-12,026</td><td>-8,535</td><td>-10,296</td><td>-9,422</td><td>-3,194</td></tr><tr><td>Related deferred tax liabilities</td><td>3,498</td><td>1,854</td><td>1,855</td><td>1,799</td><td>1,336</td></tr><tr><td>Tangible assets</td><td>$2,128,457</td><td>$1,729,328</td><td>$1,629,775</td><td>$1,386,452</td><td>$1,244,591</td></tr><tr><td> Reconciliation of year end common shares outstanding to year end tangible common shares outstanding</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Common shares outstanding</td><td>8,650,244</td><td>5,017,436</td><td>4,437,885</td><td>4,458,151</td><td>3,999,688</td></tr><tr><td>Assumed conversion of common equivalent shares</td><td>1,286,000</td><td>–</td><td>–</td><td>–</td><td>–</td></tr><tr><td>Tangible common shares outstanding</td><td>9,936,244</td><td>5,017,436</td><td>4,437,885</td><td>4,458,151</td><td>3,999,688</td></tr></table>

Question: What's the average of Common Equivalent Securities and Common shareholders’ equity and Goodwill in 2009? (in million)