20.
Statutory Information The Company’s insurance subsidiaries prepare financial statements on the basis of statutory accounting practices (“SAP”) prescribed or permitted by the insurance departments of their states of domicile.
Prescribed SAP includes the Accounting Practices and Procedures Manual of the National Association of Insurance Commissioners (“NAIC”) as well as state laws, regulations and administrative rules.
The principal differences between SAP and GAAP are: 1) policy acquisition costs are expensed as incurred under SAP, but are deferred and amortized under GAAP; 2) the value of business acquired is not capitalized under SAP but is under GAAP; 3) amounts collected from holders of universal lifetype and annuity products are recognized as premiums when collected under SAP, but are initially recorded as contract deposits under GAAP, with cost of insurance recognized as revenue when assessed and other contract charges recognized over the periods for which services are provided; 4) the classification and carrying amounts of investments in certain securities are different under SAP than under GAAP; 5) the criteria for providing asset valuation allowances, and the methodologies used to determine the amounts thereof, are different under SAP than under GAAP; 6) the timing of establishing certain reserves, and the methodologies used to determine the amounts thereof, are different under SAP than under GAAP; 7) certain assets are not admitted for purposes of determining surplus under SAP; 8) methodologies used to determine the amounts of deferred taxes, intangible assets and goodwill are different under SAP than under GAAP; and 9) the criteria for obtaining reinsurance accounting treatment is different under SAP than under GAAP.
The combined statutory net income, excluding intercompany dividends and surplus note interest, and capital and surplus of the Company’s U. S.  domiciled statutory insurance subsidiaries follow:
## Table 0 ##
December 31
## Table 1 ##
(1) The decline in 2015 from 2014 is primarily due to higher loss experience and adverse claims development on 2015 individual major medical policies, a reduction in the 2014 estimated recoveries from the Affordable Care Act risk mitigation programs and $106,389 (after-tax) of exit and disposal costs, including premium deficiency reserves, severance and retention costs, long-lived asset impairments and similar exit and disposal costs related to the decision to exit the health business mentioned above.
The Company also has non-insurance subsidiaries and foreign insurance subsidiaries that are not subject to SAP.
The statutory net income and statutory capital and surplus amounts presented above do not include foreign insurance subsidiaries in accordance with SAP.
Insurance enterprises are required by state insurance departments to adhere to minimum risk-based capital (“RBC”) requirements developed by the NAIC.
All of the Company’s insurance subsidiaries exceed minimum RBC requirements.
The payment of dividends to the Company by any of the Company’s regulated U.
S domiciled insurance subsidiaries in excess of a certain amount (i. e. , extraordinary dividends) must be approved by the subsidiary’s domiciliary state department of insurance.
Ordinary dividends, for which no regulatory approval is generally required, are limited to amounts determined by a formula, which varies by state.
The formula for the majority of the states in which the Company’s subsidiaries are domiciled is based on the prior year’s statutory net income or 10% of the statutory surplus as of the end of the prior year.
Some states limit ordinary dividends to the greater of these two amounts, others limit them to the lesser of these two amounts and some states exclude prior year realized capital gains from prior year net income in determining ordinary dividend capacity.
Some states have an additional stipulation that dividends may only be paid out of earned surplus.
If insurance regulators determine that payment of an ordinary dividend or any other payments by the Company’s insurance subsidiaries to the Company (such as payments under a tax sharing agreement or payments for employee or other services) would be adverse to policyholders or creditors, the regulators may block such payments that would otherwise be permitted without prior approval.
Based on the dividend restrictions under applicable laws and regulations, the maximum amount of dividends that the Company’s U.
S domiciled insurance subsidiaries could pay to the Company in 2016 without regulatory approval is approximately $564,000.
No assurance can be given that there will not be further regulatory actions restricting the ability of the Company’s insurance subsidiaries to pay dividends.
Third-party sales for this segment increased 4% in 2014 compared with 2013, primarily due to higher volumes and the acquisition of Firth Rixson ($81—see above).
The higher volumes were mostly related to the aerospace (commercial) and commercial transportation end markets, somewhat offset by lower volumes in the industrial gas turbine end market.
ATOI for the Engineered Products and Solutions segment increased $16 in 2015 compared with 2014, principally the result of net productivity improvements across most businesses, a positive contribution from inorganic growth, and overall higher volumes in this segment’s organic businesses.
These positive impacts were partially offset by unfavorable price/product mix, higher costs related to growth projects, and net unfavorable foreign currency movements, primarily related to a weaker euro.
ATOI for this segment climbed $10 in 2014 compared with 2013, mainly due to net productivity improvements across all businesses and overall higher volumes, partially offset by higher costs, primarily labor, and unfavorable product mix.
In 2016, demand in the commercial aerospace end market is expected to remain strong, driven by significant order backlog.
Also, third-party sales will include a positive impact due to a full year of sales related to the acquisitions of RTI and TITAL.
Additionally, net productivity improvements are anticipated while pricing pressure across all markets is expected.
Transportation and Construction Solutions
## Table 2 ##
This segment represents a portion of Alcoa’s downstream operations and produces products that are used mostly in the nonresidential building and construction and commercial transportation end markets.
Such products include integrated aluminum structural systems, architectural extrusions, and forged aluminum commercial vehicle wheels, which are sold directly to customers and through distributors.
A small part of this segment also produces aluminum products for the industrial products end market.
Generally, the sales and costs and expenses of this segment are transacted in the local currency of the respective operations, which are mostly the U. S.  dollar, the euro, and the Brazilian real.
Third-party sales for the Transportation and Construction Solutions segment decreased 7% in 2015 compared with 2014, primarily driven by unfavorable foreign currency movements, principally caused by a weaker euro and Brazilian real, and lower volume related to the building and construction end market, somewhat offset by higher volume related to the commercial transportation end market.
Third-party sales for this segment increased 4% in 2014 compared with 2013, mostly the result of higher volume related to the commercial transportation and building and construction end markets, somewhat offset by lower volume in the industrial products and market.
ATOI for the Transportation and Construction Solutions segment declined $14 in 2015 compared with 2014, mainly due to higher costs, net unfavorable foreign currency movements, primarily related to a weaker euro and Brazilian real, and unfavorable price/product mix.
These negative impacts were mostly offset by net productivity improvements across all businesses.
ATOI for this segment improved $13 in 2014 compared with 2013, principally attributable to net productivity improvements across all businesses and overall higher volumes, partially offset by unfavorable product mix and higher costs, primarily labor.
In 2016, the non-residential building and construction end market is expected to improve through growth in North America but will be slightly offset by overall weakness in Europe.
Also, North America build rates in the commercial
Mortgage Loans The Company’s mortgage loans are principally collateralized by commercial, agricultural and residential properties, as well as automobiles.
The carrying value of mortgage loans was $50.9 billion and $51.4 billion, or 15.1% and 15.9% of total cash and invested assets at December 31, 2009 and 2008, respectively.
See Note 3 of the Notes to the Consolidated Financial Statements “Investments — Mortgage Loans” for a table that presents the carrying value by type of the Company’s mortgage loans held-for-investment of $48.2 billion and $49.4 billion at December 31, 2009 and 2008, respectively, as well as the components of the mortgage loans held-for-sale of $2.7 billion and $2.0 billion at December 31, 2009 and 2008, respectively.
Commercial Mortgage Loans by Geographic Region and Property Type.
The Company diversifies its commercial mortgage loans by both geographic region and property type.
See Note 3 of the Notes to the Consolidated Financial Statements “Investments — Mortgage Loans — Mortgage Loans by Geographic Region and Property Type” for tables that present the distribution across geographic regions and property types for commercial mortgage loans held-for-investment at December 31, 2009 and 2008.
Mortgage Loan Credit Quality — Restructured, Potentially Delinquent, Delinquent or Under Foreclosure.
The Company monitors its mortgage loan investments on an ongoing basis, including reviewing loans that are restructured, potentially delinquent, and delinquent or under foreclosure.
These loan classifications are consistent with those used in industry practice.
The Company defines restructured mortgage loans as loans in which the Company, for economic or legal reasons related to the debtor’s financial difficulties, grants a concession to the debtor that it would not otherwise consider.
The Company defines potentially delinquent loans as loans that, in management’s opinion, have a high probability of becoming delinquent in the near term.
The Company defines delinquent mortgage loans, consistent with industry practice, as loans in which two or more interest or principal payments are past due.
The Company defines mortgage loans under foreclosure as loans in which foreclosure proceedings have formally commenced.
The following table presents the amortized cost and valuation allowance (amortized cost is carrying value before valuation allowances) for commercial mortgage loans, agricultural mortgage loans, and residential and consumer loans held-for-investment distributed by loan classification at:
## Table 3 ##
(1) The Company diversifies its agricultural mortgage loans held-for-investment by both geographic region and product type.
Of the $12,255 million of agricultural mortgage loans outstanding at December 31, 2009, 54% were subject to rate resets prior to maturity.
A substantial portion of these loans has been successfully renegotiated and remain outstanding to maturity.
(2) Residential and consumer loans consist of primarily residential mortgage loans, home equity lines of credit, and automobile loans held-for-investment.
Mortgage Loan Credit Quality — Monitoring Process — Commercial and Agricultural Loans.
The Company reviews all commercial mortgage loans on an ongoing basis.
These reviews may include an analysis of the property financial statements and rent roll, lease rollover analysis, property inspections, market analysis, estimated valuations of the underlying collateral, loan-to-value ratios, debt service coverage ratios, and tenant creditworthiness.
The monitoring process focuses on higher risk loans, which include those that are classified as restructured, potentially delinquent, delinquent or in foreclosure, as well as loans with higher loan-to-value ratios and lower debt service coverage ratios.
The monitoring process for agricultural loans is generally similar, with a focus on higher risk loans, including reviews of the portfolio on a geographic and sector basis.
Loan-to-value ratios and debt service coverage ratios are common measures in the assessment of the quality of commercial mortgage loans.
Loan-to-value ratios compare the amount of the loan to the estimated fair value of the underlying collateral.
A loan-to-value ratio greater
WASTE MANAGEMENT, INC.  NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) multiemployer defined benefit pension plans for the covered employees.
Refer to Note 10 for additional information about our participation in multiemployer defined benefit pension plans considered individually significant.
In connection with our ongoing renegotiation of various collective bargaining agreements, we may discuss and negotiate for the complete or partial withdrawal from one or more of these pension plans.
A complete or partial withdrawal from a multiemployer pension plan may also occur if employees covered by a collective bargaining agreement vote to decertify a union from continuing to represent them.
Any other circumstance resulting in a decline in Company contributions to a multiemployer defined benefit pension plan through a reduction in the labor force, whether through attrition over time or through a business event (such as the discontinuation or nonrenewal of a customer contract, the decertification of a union, or relocation, reduction or discontinuance of certain operations) may also trigger a complete or partial withdrawal from one or more of these pension plans.
One of the most significant multiemployer pension plans in which we have participated is the Central States, Southeast and Southwest Areas Pension Plan (“Central States Pension Plan”).
In 2008, we reached agreement with all of the unions involved to cease participation in the Central States Pension Plan.
Since that time, litigation with the Central States Pension Plan had been pending over several matters, including the effective date that our contribution obligations ceased.
In the third quarter of 2015, we settled and paid all amounts due for all pending litigation with the trustees for the Central States Pension Plan regarding liability for contributions to the plan and withdrawal liability resulting from the cessation of contributions.
Similarly, in the fourth quarter of 2015, we settled and paid all amounts due for outstanding issues regarding plan contributions and withdrawal liability with the Teamsters Employers Local 945 Pension Fund.
In 2015, we recognized a $51 million charge to “Operating” expenses associated with withdrawal from certain underfunded multiemployer pension plans, nearly all of which was associated with the Central States Pension Plan and the Teamsters Employers Local 945 Pension Fund withdrawals discussed above.
We do not believe any additional liability above the charges we have already recognized for previous withdrawals could be material to the Company’s business, financial condition, liquidity, results of operations or cash flows.
Similarly, we also do not believe that any future withdrawals, individually or in the aggregate, from the multiemployer pension plans to which we contribute, could have a material adverse effect on our business, financial condition or liquidity.
However, such withdrawals could have a material adverse effect on our results of operations or cash flows for a particular reporting period, depending on the number of employees withdrawn in any future period and the financial condition of the multiemployer pension plan(s) at the time of such withdrawal(s).
Tax Matters — We maintain a liability for uncertain tax positions, the balance of which management believes is adequate.
Results of audit assessments by taxing authorities are not currently expected to have a material adverse impact on our results of operations or cash flows.
See Note 9 for additional discussion regarding tax matters.12.
Restructuring The following table summarizes pre-tax restructuring charges, including employee severance and benefit costs and other charges, for the years ended December 31 for the respective periods (in millions):

<table><tr><td></td><td colspan="3">Years Ended December 31,</td></tr><tr><td></td><td>2015</td><td>2014</td><td>2013</td></tr><tr><td>Statutory net income</td><td></td><td></td><td></td></tr><tr><td>P&C companies</td><td>$437,422</td><td>$440,930</td><td>$457,068</td></tr><tr><td>Life and Health companies</td><td>-266,559</td><td>67,270</td><td>148,851</td></tr><tr><td>Total statutory net income-1</td><td>$170,863</td><td>$508,200</td><td>$605,919</td></tr></table>
<table><tr><td></td><td colspan="2">December 31,</td></tr><tr><td></td><td>2015</td><td>2014</td></tr><tr><td>Statutory capital and surplus</td><td></td><td></td></tr><tr><td>P&C companies</td><td>$1,137,978</td><td>$1,396,305</td></tr><tr><td>Life and Health companies</td><td>1,153,137</td><td>1,064,174</td></tr><tr><td>Total statutory capital and surplus</td><td>$2,291,115</td><td>$2,460,479</td></tr></table>
<table><tr><td></td><td>2015</td><td>2014</td><td>2013</td></tr><tr><td>Third-party sales</td><td>$1,882</td><td>$2,021</td><td>$1,951</td></tr><tr><td>ATOI</td><td>$166</td><td>$180</td><td>$167</td></tr></table>
<table><tr><td></td><td colspan="8"> December 31,</td></tr><tr><td></td><td colspan="4"> 2009</td><td colspan="4"> 2008</td></tr><tr><td></td><td></td><td></td><td></td><td> % of </td><td></td><td></td><td></td><td> % of </td></tr><tr><td></td><td> Amortized </td><td>% of</td><td> Valuation </td><td> Amortized </td><td> Amortized </td><td>% of</td><td> Valuation </td><td> Amortized </td></tr><tr><td></td><td> Cost</td><td>Total</td><td> Allowance</td><td> Cost</td><td> Cost</td><td>Total</td><td> Allowance</td><td> Cost</td></tr><tr><td></td><td colspan="8"> (In millions)</td></tr><tr><td>Commercial:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Performing</td><td>$35,066</td><td>99.7%</td><td>$548</td><td>1.6%</td><td>$36,192</td><td>100.0%</td><td>$232</td><td>0.6%</td></tr><tr><td>Restructured</td><td>—</td><td>—</td><td>—</td><td>—%</td><td>—</td><td>—</td><td>—</td><td>—%</td></tr><tr><td>Potentially delinquent</td><td>102</td><td>0.3</td><td>41</td><td>40.2%</td><td>2</td><td>—</td><td>—</td><td>—%</td></tr><tr><td>Delinquent or under foreclosure</td><td>8</td><td>—</td><td>—</td><td>—%</td><td>3</td><td>—</td><td>—</td><td>—%</td></tr><tr><td>Total</td><td>$35,176</td><td>100.0%</td><td>$589</td><td>1.7%</td><td>$36,197</td><td>100.0%</td><td>$232</td><td>0.6%</td></tr><tr><td>Agricultural -1:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Performing</td><td>$11,950</td><td>97.5%</td><td>$33</td><td>0.3%</td><td>$12,054</td><td>98.0%</td><td>$16</td><td>0.1%</td></tr><tr><td>Restructured</td><td>36</td><td>0.3</td><td>10</td><td>27.8%</td><td>1</td><td>—</td><td>—</td><td>—%</td></tr><tr><td>Potentially delinquent</td><td>128</td><td>1.0</td><td>34</td><td>26.6%</td><td>133</td><td>1.1</td><td>18</td><td>13.5%</td></tr><tr><td>Delinquent or under foreclosure</td><td>141</td><td>1.2</td><td>38</td><td>27.0%</td><td>107</td><td>0.9</td><td>27</td><td>25.2%</td></tr><tr><td>Total</td><td>$12,255</td><td>100.0%</td><td>$115</td><td>0.9%</td><td>$12,295</td><td>100.0%</td><td>$61</td><td>0.5%</td></tr><tr><td>Residential and Consumer -2:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Performing</td><td>$1,389</td><td>94.4%</td><td>$16</td><td>1.2%</td><td>$1,116</td><td>95.8%</td><td>$11</td><td>1.0%</td></tr><tr><td>Restructured</td><td>1</td><td>0.1</td><td>—</td><td>—%</td><td>—</td><td>—</td><td>—</td><td>—%</td></tr><tr><td>Potentially delinquent</td><td>10</td><td>0.7</td><td>—</td><td>—%</td><td>17</td><td>1.5</td><td>—</td><td>—%</td></tr><tr><td>Delinquent or under foreclosure</td><td>71</td><td>4.8</td><td>1</td><td>1.4%</td><td>31</td><td>2.7</td><td>—</td><td>—%</td></tr><tr><td>Total</td><td>$1,471</td><td>100.0%</td><td>$17</td><td>1.2%</td><td>$1,164</td><td>100.0%</td><td>$11</td><td>0.9%</td></tr></table>

Question: considering the 2013-2014 period , what is the percentual improvement of net productivity and overall higher volumes concerning the atoi?