Table of Contents As of December 31, 2013, there were $22 million of total unrecognized compensation costs related to SARs.
These costs are expected to be recognized over a weighted average period of 0.7 years.
The total intrinsic value of stock options and SARs exercised during the 23 day period ending December 31, 2013 was $0.5 million.
As of December 31, 2013, the weighted average fair value of outstanding CSARs was $19.11 per share and the related liability was $52 million.
These CSARs will continue to be remeasured at fair value at each reporting date until all awards are settled.
As of December 31, 2013, the total unrecognized compensation expense for CSARs was $2 million and is expected to be recognized over a weighted average period of 0.3 years.
Total cash paid for CSARs exercised during the during the 23 day period ending December 31, 2013 was $0.5 million.
AMR Incentive Awards Prior to the Petition Date, AMR adopted certain plans which provided for the issuance of common stock in connection with the exercise of stock options and other share-based awards.
AMR granted stock compensation under three plans: the 1998 Long Term Incentive Plan (the 1998 Plan), the 2003 Employee Stock Incentive Plan (the 2003 Plan) and the 2009 Long Term Incentive Plan (the 2009 Plan).
Collectively, the 1998 Plan and the 2009 Plan are referred to as the LTIP Plans.
No awards were made under AMR's plans in 2012 or 2013.
AMR had share-based incentive awards including stock options/stock appreciation rights granted under the LTIP Plans and the 2003 Plan, performance share awards granted under the LTIP plans and based upon a requisite service period and contingently issuable based upon the AMR's relative stock price performance compared to certain of its competitors over a three year period, deferred share awards granted under the LTIP plans and based solely on a requisite service period and career equity awards granted to certain employees of AMR vesting upon the retirement of those individuals.
Deferred share and career equity awards totaling 5,899,500 shares vested in AMR common stock pursuant to the Plan.
These plan participants become holders of interest in AMR Corporation and will receive distributions of AAG common stock in accordance with the Plan (See Note 2 to AAG's Consolidated Financial Statements for information regarding the Plan).
All remaining outstanding awards were canceled in accordance with the Plan upon emergence from Chapter 11.
Activity of all previous AMR awards is as follows:
## Table 0 ##
13.
Retirement Benefits The Company sponsors defined benefit and defined contribution pension plans for eligible employees.
The defined benefit plans provide benefits for participating employees based on years of service and average compensation for a specified period of time before retirement.
The Company uses a December 31 measurement date for all of its defined benefit plans.
In addition, the Company provides certain postemployment benefits to its employees.
These benefits include disability-related and workers' compensation benefits for certain employees.
The Company accrues for the cost of such benefit expenses once an appropriate triggering event has occurred.
GENERAL MOTORS COMPANY AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) Acquisition of Strasbourg On October 1, 2010 we acquired 100% of the outstanding equity interest of General Motors Strasbourg S. A.
S (GMS) for cash of one Euro from MLC.
GMS is an entity engaged in the business of developing and manufacturing automatic transmissions for luxury and performance light automotive vehicles which was previously owned by Old GM but retained by MLC in connection with the 363 Sale.
MLC was unable to sell GMS and upon notification of their plan to liquidate GMS, we agreed to repurchase the business.
We believe the repurchase of GMS allows us to maintain good relationships and to help expand our business within the European region.
We recorded the fair value of the assets acquired and liabilities assumed as of October 1, 2010, the date we obtained control, and have included GMS’s results of operations and cash flows from that date forward.
The following table summarizes the amounts recorded in connection with the acquisition of GMS, which are included in our GME segment (dollars in millions):
## Table 1 ##
(a) Accounts receivable includes $32 million that is due from us.
(b) Current liabilities include $8 million that is due to us.
We determined that the excess of fair value over consideration paid was attributable to potential future restructuring scenarios made necessary due to the uncertainty in sales demand beyond in-place supply agreements.
Restructuring costs, if incurred, would be expensed in future periods.
As potential future restructuring activities do not qualify to be recorded as a liability in the application of the acquisition method of accounting, none was recorded, and we recorded the excess as a bargain purchase gain, classified as Interest income and other non-operating income, net.
We did not provide the pro forma financial information because we do not believe the information is material.
We began to record the results of GMS operations in our consolidated financial statements from the date of acquisition.
Sale of India Operations In December 2009 we and SAIC Motor Hong Kong Investment Limited (SAIC-HK) entered into a joint venture, SAIC GM Investment Limited (HKJV) to invest in automotive projects outside of markets in China, initially focusing on markets in India.
On February 1, 2010 we sold certain of our operations in India (GM India), part of our GMIO segment to HKJV, in exchange for a promissory note due in 2013.
The amount due under the promissory note may be partially reduced, or increased, based on GM India’s cumulative earnings before interest and taxes for the three year period ending December 31, 2012.
In connection with the sale we recorded net consideration of $185 million and an insignificant gain.
The sale transaction resulted in a loss of control and the deconsolidation of GM India on February 1, 2010.
Accordingly, we removed the assets and liabilities of GM India from our consolidated financial statements and recorded an equity interest in HKJV to reflect cash of $50 million we contributed to HKJV and a $123 million commitment to provide additional capital that we are required to make in accordance with the terms of the joint venture agreement.
We have recorded a corresponding liability to reflect our obligation to provide additional capital.
Analysis Of Year-To-Year Changes In Net Interest Income
## Table 2 ##
Changes attributable to rate/volume are prorated into rate and volume components.
Interest income includes the effects of taxable-equivalent adjustments using a marginal federal income tax rate of 35% to increase tax-exempt interest income to a taxable- equivalent basis.
The taxable-equivalent adjustments to interest income for the years ended December 31, 2012, 2011, and 2010 were $144 million, $104 million, and $81 million, respectively
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—(Continued) Future minimum rental receipts expected from customers under non-cancelable operating lease agreements in effect at December 31, 2006 are as follows (in thousands):
## Table 3 ##
Legal and Governmental Proceedings Related to Review of Stock Option Granting Practices and Related Accounting—On May 18, 2006, the Company received a letter of informal inquiry from the SEC Division of Enforcement requesting documents related to Company stock option grants and stock option practices.
The inquiry is focused on stock options granted to senior management and members of the Company’s Board of Directors during the period 1997 to the present.
The Company continues to cooperate with the SEC to provide the requested information and documents.
On May 19, 2006, the Company received a subpoena from the United States Attorney’s Office for the Eastern District of New York for records and information relating to its stock option granting practices.
The subpoena requests materials related to certain stock options granted between 1995 and the present.
The Company continues to cooperate with the U. S.  Attorney’s Office to provide the requested information and documents.
On May 26, 2006, a securities class action was filed in United States District Court for the District of Massachusetts against the Company and certain of its current officers by John S.  Greenebaum for monetary relief.
Specifically, the complaint names the Company, James D.  Taiclet, Jr.  and Bradley E.  Singer as defendants and alleges that the defendants violated federal securities laws in connection with public statements made relating to the Company’s stock option practices and related accounting.
The complaint asserts claims under Sections 10(b) and 20(a) of the Securities Exchange Act of 1934, as amended (Exchange Act) and SEC Rule 10b-5.
In December 2006, the court appointed the Steamship Trade Association-International Longshoreman’s Association Pension Fund as the lead plaintiff.
On May 24, 2006 and June 14, 2006, two shareholder derivative lawsuits were filed in Suffolk County Superior Court in Massachusetts by Eric Johnston and Robert L.  Garber, respectively.
The lawsuits were filed against certain of the Company’s current and former officers and directors for alleged breaches of fiduciary duties and unjust enrichment in connection with the Company’s stock option granting practices.
The lawsuits also name the Company as a nominal defendant.
The lawsuits seek to recover the damages sustained by the Company and disgorgement of all profits received with respect to the alleged backdated stock options.
In October 2006, these two lawsuits were consolidated and transferred to the court’s Business Litigation Session.
On June 13, 2006, June 22, 2006 and August 23, 2006, three shareholder derivative lawsuits were filed in United States District Court for the District of Massachusetts by New South Wales Treasury Corporation, as Trustee for the Alpha International Managers Trust, Frank C.  Kalil and Don Holland, and Leslie Cramer, respectively.
The lawsuits were filed against certain of the Company’s current and former officers and directors for alleged breaches of fiduciary duties, waste of corporate assets, gross mismanagement and unjust enrichment in connection with the Company’s stock option granting practices.
The lawsuits also name the Company as a nominal defendant.
In December 2006, the court consolidated these three lawsuits and appointed New South Wales Treasury Corporation as the lead plaintiff.
On February 9, 2007, the plaintiffs filed a consolidated
CITIZENS FINANCIAL GROUP, INC.
SELECTED CONSOLIDATED FINANCIAL DATA 58 ITEM 6.
SELECTED CONSOLIDATED FINANCIAL DATA We derived the selected Consolidated Statement of Operating data for the years ended December 31, 2014, 2013, 2012 and the selected Consolidated Balance Sheet data as of December 31, 2014 and 2013 from our audited Consolidated Financial Statements in Part II, Item 8 — Financial Statements and Supplementary Data, included elsewhere in this report.
We derived the selected Consolidated Statement of Operations data for the years ended December 31, 2011 and 2010 and the selected Consolidated Balance Sheet data as of December 31, 2012, 2011, and 2010 from our audited Consolidated Financial Statements, not included herein.
Our historical results are not necessarily indicative of the results expected for any future period.
You should read the following selected consolidated financial data in conjunction with “Management's Discussion and Analysis of Financial Condition and Results of Operations” in Part II, Item 7 and our audited Consolidated Financial Statements and the Notes thereto in Part II, Item 8 — Financial Statements and Supplementary Data, both included elsewhere in this report.
## Table 4 ##

<table><tr><td></td><td>SARS/Options</td><td>Stock Awards</td></tr><tr><td></td><td colspan="2">(In thousands)</td></tr><tr><td>Outstanding awards at January 1, 2011</td><td>28,593</td><td>18,015</td></tr><tr><td>Granted</td><td>2,556</td><td>1,864</td></tr><tr><td>Settled or exercised</td><td>-90</td><td>-2,809</td></tr><tr><td>Forfeited or expired</td><td>-4,166</td><td>-3,457</td></tr><tr><td>Outstanding at December 31, 2011</td><td>26,893</td><td>13,613</td></tr><tr><td>Granted</td><td>—</td><td>—</td></tr><tr><td>Settled or exercised</td><td>—</td><td>-25</td></tr><tr><td>Forfeited or expired</td><td>-2,943</td><td>-679</td></tr><tr><td>Outstanding at December 31, 2012</td><td>23,950</td><td>12,909</td></tr><tr><td>Granted</td><td>—</td><td>—</td></tr><tr><td>Settled or exercised</td><td>-6,589</td><td>-5,900</td></tr><tr><td>Forfeited or expired</td><td>-13,346</td><td>—</td></tr><tr><td>Canceled upon emergence</td><td>-4,015</td><td>-7,009</td></tr><tr><td>Outstanding at December 9, 2013</td><td>—</td><td>—</td></tr></table>
<table><tr><td></td><td>Successor October 1, 2010</td></tr><tr><td> Assets acquired and liabilities assumed</td><td></td></tr><tr><td>Cash</td><td>$49</td></tr><tr><td>Accounts receivable (a)</td><td>60</td></tr><tr><td>Inventory</td><td>56</td></tr><tr><td>Property, net</td><td>25</td></tr><tr><td>Other non-current assets</td><td>3</td></tr><tr><td>Current liabilities (b)</td><td>-116</td></tr><tr><td>Non-current liabilities</td><td>-11</td></tr><tr><td>Bargain purchase gain</td><td>$66</td></tr></table>
<table><tr><td></td><td colspan="3">2012/2011 Increase/(Decrease) in Income/ Expense Due to Changes in:</td><td colspan="3">2011/2010 Increase/(Decrease) in Income/ Expense Due to Changes in:</td></tr><tr><td>Taxable-equivalent basis – in millions</td><td>Volume</td><td>Rate</td><td>Total</td><td>Volume</td><td>Rate</td><td>Total</td></tr><tr><td> Interest-Earning Assets</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Investment securities</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Securities available for sale</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Residential mortgage-backed</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Agency</td><td>$21</td><td>$-100</td><td>$-79</td><td>$91</td><td>$-108</td><td>$-17</td></tr><tr><td>Non-agency</td><td>-49</td><td>5</td><td>-44</td><td>-102</td><td>-62</td><td>-164</td></tr><tr><td>Commercial mortgage-backed</td><td>10</td><td>-12</td><td>-2</td><td>-11</td><td>-22</td><td>-33</td></tr><tr><td>Asset-backed</td><td>39</td><td>-17</td><td>22</td><td>35</td><td>-34</td><td>1</td></tr><tr><td>US Treasury and government agencies</td><td>-35</td><td>-24</td><td>-59</td><td>-87</td><td>-10</td><td>-97</td></tr><tr><td>State and municipal</td><td>-4</td><td>4</td><td></td><td>27</td><td>-15</td><td>12</td></tr><tr><td>Other debt</td><td>-9</td><td>4</td><td>-5</td><td>15</td><td>-7</td><td>8</td></tr><tr><td>Total securities available for sale</td><td>-11</td><td>-156</td><td>-167</td><td>-24</td><td>-266</td><td>-290</td></tr><tr><td>Securities held to maturity</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Residential mortgage-backed</td><td>70</td><td>3</td><td>73</td><td>83</td><td></td><td>83</td></tr><tr><td>Commercial mortgage-backed</td><td>-8</td><td>-17</td><td>-25</td><td>38</td><td>-24</td><td>14</td></tr><tr><td>Asset-backed</td><td>-22</td><td>-4</td><td>-26</td><td>-33</td><td>-13</td><td>-46</td></tr><tr><td>US Treasury and government agencies</td><td>6</td><td></td><td>6</td><td>3</td><td></td><td>3</td></tr><tr><td>State and municipal</td><td>17</td><td>-1</td><td>16</td><td>12</td><td></td><td>12</td></tr><tr><td>Other</td><td>4</td><td>-1</td><td>3</td><td>9</td><td>-8</td><td>1</td></tr><tr><td>Total securities held to maturity</td><td>55</td><td>-8</td><td>47</td><td>90</td><td>-23</td><td>67</td></tr><tr><td>Total investment securities</td><td>41</td><td>-161</td><td>-120</td><td>69</td><td>-292</td><td>-223</td></tr><tr><td>Loans</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Commercial</td><td>790</td><td>-267</td><td>523</td><td>258</td><td>-222</td><td>36</td></tr><tr><td>Commercial real estate</td><td>73</td><td>53</td><td>126</td><td>-192</td><td>26</td><td>-166</td></tr><tr><td>Equipment lease financing</td><td>22</td><td>-24</td><td>-2</td><td>-3</td><td>-13</td><td>-16</td></tr><tr><td>Consumer</td><td>241</td><td>-113</td><td>128</td><td>-18</td><td>-174</td><td>-192</td></tr><tr><td>Residential real estate</td><td>29</td><td>-80</td><td>-51</td><td>-176</td><td>-150</td><td>-326</td></tr><tr><td>Total loans</td><td>1,185</td><td>-461</td><td>724</td><td>-93</td><td>-571</td><td>-664</td></tr><tr><td>Loans held for sale</td><td>14</td><td>-39</td><td>-25</td><td>-9</td><td>-61</td><td>-70</td></tr><tr><td>Federal funds sold and resale agreements</td><td>-10</td><td>-1</td><td>-11</td><td>7</td><td>-11</td><td>-4</td></tr><tr><td>Other</td><td>-31</td><td>43</td><td>12</td><td>-15</td><td>44</td><td>29</td></tr><tr><td>Total interest-earning assets</td><td>$1,069</td><td>$-489</td><td>$580</td><td>$-20</td><td>$-912</td><td>$-932</td></tr><tr><td> Interest-Bearing Liabilities</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Interest-bearing deposits</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Money market</td><td>$20</td><td>$-66</td><td>$-46</td><td>$2</td><td>$-79</td><td>$-77</td></tr><tr><td>Demand</td><td>4</td><td>-13</td><td>-9</td><td>3</td><td>-13</td><td>-10</td></tr><tr><td>Savings</td><td>2</td><td>-8</td><td>-6</td><td>3</td><td>-1</td><td>2</td></tr><tr><td>Retail certificates of deposit</td><td>-80</td><td>-138</td><td>-218</td><td>-120</td><td>-80</td><td>-200</td></tr><tr><td>Time deposits in foreign offices and other time</td><td>2</td><td>-5</td><td>-3</td><td>-5</td><td>-5</td><td>-10</td></tr><tr><td>Total interest-bearing deposits</td><td>41</td><td>-323</td><td>-282</td><td>-38</td><td>-257</td><td>-295</td></tr><tr><td>Borrowed funds</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Federal funds purchased and repurchase agreements</td><td></td><td>3</td><td>3</td><td></td><td>-6</td><td>-6</td></tr><tr><td>Federal Home Loan Bank borrowings</td><td>36</td><td>-17</td><td>19</td><td>-26</td><td>8</td><td>-18</td></tr><tr><td>Bank notes and senior debt</td><td>-22</td><td>6</td><td>-16</td><td>-38</td><td>-30</td><td>-68</td></tr><tr><td>Subordinated debt</td><td>-91</td><td>-45</td><td>-136</td><td>-36</td><td>-13</td><td>-49</td></tr><tr><td>Commercial paper</td><td>14</td><td></td><td>14</td><td>1</td><td>-1</td><td></td></tr><tr><td>Other</td><td>-13</td><td>11</td><td>-2</td><td>-2</td><td>10</td><td>8</td></tr><tr><td>Total borrowed funds</td><td>127</td><td>-245</td><td>-118</td><td>-102</td><td>-31</td><td>-133</td></tr><tr><td>Total interest-bearing liabilities</td><td>121</td><td>-521</td><td>-400</td><td>-100</td><td>-328</td><td>-428</td></tr><tr><td>Change in net interest income</td><td>$953</td><td>$27</td><td>$980</td><td>$-17</td><td>$-487</td><td>$-504</td></tr></table>
<table><tr><td>2007</td><td>$1,131,677</td></tr><tr><td>2008</td><td>1,127,051</td></tr><tr><td>2009</td><td>1,091,778</td></tr><tr><td>2010</td><td>959,828</td></tr><tr><td>2011</td><td>769,028</td></tr><tr><td>Thereafter</td><td>2,305,040</td></tr><tr><td>Total</td><td>$7,384,402</td></tr></table>
<table><tr><td></td><td colspan="5">For the Year Ended December 31,</td></tr><tr><td>(dollars in millions, except per share amounts)</td><td>2014</td><td>2013</td><td>2012</td><td>2011</td><td>2010</td></tr><tr><td>OPERATING DATA:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Net interest income</td><td>$3,301</td><td>$3,058</td><td>$3,227</td><td>$3,320</td><td>$3,345</td></tr><tr><td>Noninterest income</td><td>1,678</td><td>1,632</td><td>1,667</td><td>1,711</td><td>1,733</td></tr><tr><td>Total revenue</td><td>4,979</td><td>4,690</td><td>4,894</td><td>5,031</td><td>5,078</td></tr><tr><td>Provision for credit losses</td><td>319</td><td>479</td><td>413</td><td>882</td><td>1,644</td></tr><tr><td>Noninterest expense</td><td>3,392</td><td>7,679</td><td>3,457</td><td>3,371</td><td>3,483</td></tr><tr><td>Noninterest expense, excluding goodwill impairment<sup>-1</sup></td><td>3,392</td><td>3,244</td><td>3,457</td><td>3,371</td><td>3,483</td></tr><tr><td>Income (loss) before income tax expense (benefit)</td><td>1,268</td><td>-3,468</td><td>1,024</td><td>778</td><td>-49</td></tr><tr><td>Income tax expense (benefit)</td><td>403</td><td>-42</td><td>381</td><td>272</td><td>-61</td></tr><tr><td>Net income (loss)</td><td>865</td><td>-3,426</td><td>643</td><td>506</td><td>11</td></tr><tr><td>Net income, excluding goodwill impairment<sup>-1</sup></td><td>865</td><td>654</td><td>643</td><td>506</td><td>11</td></tr><tr><td>Net income (loss) per average common share - basic<sup>(2)</sup></td><td>1.55</td><td>-6.12</td><td>1.15</td><td>0.90</td><td>0.02</td></tr><tr><td>Net income (loss) per average common share - diluted<sup>(2)</sup></td><td>1.55</td><td>-6.12</td><td>1.15</td><td>0.90</td><td>0.02</td></tr><tr><td>Net income per average common share - basic, excluding goodwill impairment<sup>-1 (2)</sup></td><td>1.55</td><td>1.17</td><td>1.15</td><td>0.90</td><td>0.02</td></tr><tr><td>Net income per average common share - diluted, excluding goodwill impairment<sup>-1 (2)</sup></td><td>1.55</td><td>1.17</td><td>1.15</td><td>0.90</td><td>0.02</td></tr><tr><td>Dividends declared and paid per common share</td><td>1.43</td><td>2.12</td><td>0.27</td><td>—</td><td>—</td></tr><tr><td>OTHER OPERATING DATA:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Return on average common equity<sup>-3</sup></td><td>4.46%</td><td>-15.69%</td><td>2.69%</td><td>2.19%</td><td>0.05%</td></tr><tr><td>Return on average common equity, excluding goodwill impairment<sup>-1</sup></td><td>4.46</td><td>3.00</td><td>2.69</td><td>2.19</td><td>0.05</td></tr><tr><td>Return on average tangible common equity<sup>-1</sup></td><td>6.71</td><td>-25.91</td><td>4.86</td><td>4.18</td><td>0.11</td></tr><tr><td>Return on average tangible common equity, excluding goodwill impairment<sup>-1</sup></td><td>6.71</td><td>4.95</td><td>4.86</td><td>4.18</td><td>0.11</td></tr><tr><td>Return on average total assets<sup>-4</sup></td><td>0.68</td><td>-2.83</td><td>0.50</td><td>0.39</td><td>0.01</td></tr><tr><td>Return on average total assets, excluding goodwill impairment<sup>-1</sup></td><td>0.68</td><td>0.54</td><td>0.50</td><td>0.39</td><td>0.01</td></tr><tr><td>Return on average total tangible assets<sup>-1</sup></td><td>0.71</td><td>-3.05</td><td>0.55</td><td>0.43</td><td>0.01</td></tr><tr><td>Return on average total tangible assets, excluding goodwill impairment<sup>-1</sup></td><td>0.71</td><td>0.58</td><td>0.55</td><td>0.43</td><td>0.01</td></tr><tr><td>Efficiency ratio<sup>-1</sup></td><td>68.12</td><td>163.73</td><td>70.64</td><td>67.00</td><td>68.59</td></tr><tr><td>Efficiency ratio, excluding goodwill impairment<sup>-1</sup></td><td>68.12</td><td>69.17</td><td>70.64</td><td>67.00</td><td>68.59</td></tr><tr><td>Net interest margin<sup>-5</sup></td><td>2.83</td><td>2.85</td><td>2.89</td><td>2.97</td><td>2.78</td></tr></table>

Question: What's the greatest value of Agency in 2011/2010 Increase/(Decrease) in Income/ Expense Due to Changes in: