for construction liability claims and the increase in the US insurance business is due to reserve strengthening on several terminated programs.
The increase for 2009 was attributable to a $59,019 thousand increase in the US insurance business, primarily contractor liability exposures and $69,819 thousand in the reinsurance business, in both domestic and international, as a result of losses from sub-prime exposures and property, partially offset by favorable development on other casualty lines.
The 2008 prior years’ reserves increase of $34,872 thousand was attributable to $85,300 thousand of reserve development for a run-off auto loan credit insurance program and a $32,600 thousand adverse arbitration decision; partially offset by net favorable development on the remainder of the Company’s reserves.
Reinsurance Receivables.
Reinsurance receivables for both paid and recoverable on unpaid losses totaled $684,718 thousand and $636,375 thousand at December 31, 2010 and 2009, respectively.
At December 31, 2010, $171,750 thousand, or 25.1% was receivable from C. V.  Starr (Bermuda); $104,983 thousand, or 15.3%, was receivable from Transatlantic Reinsurance Company; $100,000 thousand, or 14.6%, was receivable from Continental Insurance Company; $48,942 thousand, or 7.1%, was receivable from Munich Reinsurance Company and $45,041 thousand, or 6.6%, was receivable from Berkley Insurance Company.
The receivable from C. V.  Starr is fully collateralized by a trust agreement.
The receivable from Continental Insurance Company is collateralized by a funds held arrangement under which we have retained the premiums earned by the retrocessionaire to secure obligations of the retrocessionaire, recorded them as a liability, credited interest on the balances at a stated contractual rate and reduced the liability account as payments became due.
No other retrocessionaire accounted for more than 5% of our receivables.
The Company continues to receive claims under expired insurance and reinsurance contracts asserting injuries and/or damages relating to or resulting from environmental pollution and hazardous substances, including asbestos.
Environmental claims typically assert liability for (a) the mitigation or remediation of environmental contamination or (b) bodily injury or property damage caused by the release of hazardous substances into the land, air or water.
Asbestos claims typically assert liability for bodily injury from exposure to asbestos or for property damage resulting from asbestos or products containing asbestos.
The Company’s reserves include an estimate of the Company’s ultimate liability for A&E claims.
The Company’s A&E liabilities emanate from Mt.
McKinley’s direct insurance business and Everest Re’s assumed reinsurance business.
All of the contracts of insurance and reinsurance under which the Company has received claims during the past three years expired more than 20 years ago.
There are significant uncertainties surrounding the Company’s reserves for its A&E losses.
A&E exposures represent a separate exposure group for monitoring and evaluating reserve adequacy.
The following table summarizes incurred losses with respect to A&E reserves on both a gross and net of reinsurance basis for the periods indicated:
## Table 0 ##
A reconciliation of the beginning and ending amount of unrecognized tax benefits, for the periods indicated, is as follows:
## Table 1 ##
The entire amount of the unrecognized tax benefits would affect the effective tax rate if recognized.
In 2010, the Company favorably settled a 2003 and 2004 IRS audit.
The Company recorded a net overall tax benefit including accrued interest of $25,920 thousand.
In addition, the Company was also able to take down a $12,356 thousand FIN 48 reserve that had been established regarding the 2003 and 2004 IRS audit.
The Company is no longer subject to U. S.  federal, state and local or foreign income tax examinations by tax authorities for years before 2007.
The Company recognizes accrued interest related to net unrecognized tax benefits and penalties in income taxes.
During the years ended December 31, 2010, 2009 and 2008, the Company accrued and recognized a net expense (benefit) of approximately $(9,938) thousand, $1,563 thousand and $2,446 thousand, respectively, in interest and penalties.
Included within the 2010 net expense (benefit) of $(9,938) thousand is $(10,591) thousand of accrued interest related to the 2003 and 2004 IRS audit.
The Company is not aware of any positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease within twelve months of the reporting date.
For U. S.  income tax purposes the Company has foreign tax credit carryforwards of $55,026 thousand that begin to expire in 2014.
In addition, for U. S.  income tax purposes the Company has $41,693 thousand of Alternative Minimum Tax credits that do not expire.
Management believes that it is more likely than not that the Company will realize the benefits of its net deferred tax assets and, accordingly, no valuation allowance has been recorded for the periods presented.
Tax benefits of $629 thousand and $1,714 thousand related to share-based compensation deductions for stock options exercised in 2010 and 2009, respectively, are included within additional paid-in capital of the shareholders’ equity section of the consolidated balance sheets.
The following discusses the underwriting results for each of our segments for the periods indicated.
U. S.  Reinsurance.
The following table presents the underwriting results and ratios for the U. S.  Reinsurance segment for the periods indicated.
## Table 2 ##
Premiums.
Gross written premiums decreased by 2.4% to $1,143.7 million in 2010 from $1,172.3 million in 2009, primarily due to a $40.7 million (48.2%) decrease in the crop hail quota share treaties, a $32.4 million (8.9%) decrease in U. S.  treaty casualty volume and a $28.6 million (29.2%) decrease in facultative volume, partially offset by a $73.7 million (11.8%) increase in treaty property volume.
Net written premiums decreased 1.9% to $1,145.2 million in 2010 compared to $1,167.2 million in 2009, which is in line with the decline in gross written premiums.
Correspondingly, premiums earned decreased 1.8% to $1,129.3 million in 2010 compared to $1,150.3 million in 2009.
Gross written premiums increased by 22.4% to $1,172.3 million in 2009 from $957.9 million in 2008, primarily due to $103.9 million (40.0%) increase in U. S.  treaty casualty volume, $84.6 million from the new crop hail quota share treaties, a $15.8 million (2.6%) increase in treaty property volume and a $10.5 million (12.0%) increase in facultative volume.
Our treaty casualty premiums were higher as we wrote more quota share business as a replacement for more business written on an excess of loss basis.
Net written premiums increased 23.0% to $1,167.2 million in 2009 compared to $948.8 million in 2008, relatively in line with the increase in gross written premiums.
Premiums earned increased 9.5% to $1,150.3 million in 2009 compared to $1,050.3 million in 2008.
The change in premiums earned relative to net written premiums is the result of timing; premiums, for proportionate contracts, are earned ratably over the coverage period whereas written premiums are recorded at the initiation of the coverage period.

<table><tr><td></td><td colspan="3">At December 31,</td></tr><tr><td>(Dollars in thousands)</td><td>2010</td><td>2009</td><td>2008</td></tr><tr><td>Gross basis:</td><td></td><td></td><td></td></tr><tr><td>Beginning of period reserves</td><td>$638,674</td><td>$786,843</td><td>$922,843</td></tr><tr><td>Incurred losses</td><td>-</td><td>-</td><td>-</td></tr><tr><td>Paid losses</td><td>-83,884</td><td>-148,169</td><td>-136,000</td></tr><tr><td>End of period reserves</td><td>$554,790</td><td>$638,674</td><td>$786,843</td></tr><tr><td>Net basis:</td><td></td><td></td><td></td></tr><tr><td>Beginning of period reserves</td><td>$613,121</td><td>$749,070</td><td>$827,384</td></tr><tr><td>Incurred losses</td><td>-</td><td>429</td><td>-</td></tr><tr><td>Paid losses</td><td>-80,215</td><td>-136,378</td><td>-78,314</td></tr><tr><td>End of period reserves</td><td>$532,906</td><td>$613,121</td><td>$749,070</td></tr></table>
<table><tr><td>(Dollars in thousands)</td><td>2010</td><td>2009</td><td>2008</td></tr><tr><td>Balance at January 1</td><td>$29,010</td><td>$34,366</td><td>$29,132</td></tr><tr><td>Additions based on tax positions related to the current year</td><td>7,119</td><td>6,997</td><td>5,234</td></tr><tr><td>Additions for tax positions of prior years</td><td>-</td><td>-</td><td>-</td></tr><tr><td>Reductions for tax positions of prior years</td><td>-</td><td>-</td><td>-</td></tr><tr><td>Settlements with taxing authorities</td><td>-12,356</td><td>-12,353</td><td>-</td></tr><tr><td>Lapses of applicable statutes of limitations</td><td>-</td><td>-</td><td>-</td></tr><tr><td>Balance at December 31</td><td>$23,773</td><td>$29,010</td><td>$34,366</td></tr></table>
<table><tr><td></td><td colspan="3">Years Ended December 31,</td><td colspan="2">2010/2009</td><td colspan="2">2009/2008</td></tr><tr><td>(Dollars in millions)</td><td>2010</td><td>2009</td><td>2008</td><td>Variance</td><td>% Change</td><td>Variance</td><td>% Change</td></tr><tr><td>Gross written premiums</td><td>$1,143.7</td><td>$1,172.3</td><td>$957.9</td><td>$-28.6</td><td>-2.4%</td><td>$214.4</td><td>22.4%</td></tr><tr><td>Net written premiums</td><td>1,145.2</td><td>1,167.2</td><td>948.8</td><td>-22.1</td><td>-1.9%</td><td>218.4</td><td>23.0%</td></tr><tr><td>Premiums earned</td><td>$1,129.3</td><td>$1,150.3</td><td>$1,050.3</td><td>$-21.0</td><td>-1.8%</td><td>$100.0</td><td>9.5%</td></tr><tr><td>Incurred losses and LAE</td><td>706.3</td><td>574.8</td><td>798.2</td><td>131.6</td><td>22.9%</td><td>-223.4</td><td>-28.0%</td></tr><tr><td>Commission and brokerage</td><td>284.6</td><td>272.2</td><td>273.3</td><td>12.4</td><td>4.6%</td><td>-1.2</td><td>-0.4%</td></tr><tr><td>Other underwriting expenses</td><td>33.9</td><td>36.2</td><td>32.2</td><td>-2.2</td><td>-6.2%</td><td>4.0</td><td>12.4%</td></tr><tr><td>Underwriting gain (loss)</td><td>$104.5</td><td>$267.2</td><td>$-53.3</td><td>$-162.7</td><td>-60.9%</td><td>$320.6</td><td>NM</td></tr><tr><td></td><td></td><td></td><td></td><td></td><td>Point Chg</td><td></td><td>Point Chg</td></tr><tr><td>Loss ratio</td><td>62.5%</td><td>50.0%</td><td>76.0%</td><td></td><td>12.5</td><td></td><td>-26.0</td></tr><tr><td>Commission and brokerage ratio</td><td>25.2%</td><td>23.7%</td><td>26.0%</td><td></td><td>1.5</td><td></td><td>-2.3</td></tr><tr><td>Other underwriting expense ratio</td><td>3.0%</td><td>3.1%</td><td>3.1%</td><td></td><td>-0.1</td><td></td><td>-</td></tr><tr><td>Combined ratio</td><td>90.7%</td><td>76.8%</td><td>105.1%</td><td></td><td>13.9</td><td></td><td>-28.3</td></tr><tr><td>(NM, not meaningful)</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td colspan="3">(Some amounts may not reconcile due to rounding.)</td><td></td><td></td><td></td><td></td><td></td></tr></table>

Question: What is the ratio of all Years Ended December 31, that are smaller than 1000 to the sum of Years Ended December 31,, in 2010 for Amount?