calculations would be adjusted for interest expense associated with this debt instrument.
EITF Issue No.04-08 would have been effective beginning with the Company’s 2004 fourth quarter.
However, due to the FASB’s delay in issuing SFAS No.128R and the Company’s intent and ability to settle this debt security in cash versus the issuance of stock, the impact of the additional diluted shares will not be included in the diluted earnings per share calculation until the proposed SFAS No.128R is effective.
When SFAS No.128R is effective, prior periods’ diluted shares outstanding and diluted earnings per share amounts will be restated to present comparable information.
The estimated annual reduction in the Company’s diluted earnings per share would have been approximately $.02 to $.03 per share for total year 2005, 2004 and 2003.
Because the impact of this standard is ongoing, the Company’s diluted shares outstanding and diluted earnings per share amounts would be impacted until retirement or modification of certain terms of this debt security.
NOTE 2.
Acquisitions and Divestitures The Company acquired CUNO on August 2, 2005.
The operating results of CUNO are included in the Industrial Business segment.
CUNO is engaged in the design, manufacture and marketing of a comprehensive line of filtration products for the separation, clarification and purification of fluids and gases.3M and CUNO have complementary sets of filtration technologies and the opportunity to bring an even wider range of filtration solutions to customers around the world.3M acquired CUNO for approximately $1.36 billion, comprised of $1.27 billion of cash paid (net of cash acquired) and the acquisition of $80 million of debt, most of which has been repaid.
Purchased identifiable intangible assets of $268 million for the CUNO acquisition will be amortized on a straightline basis over lives ranging from 5 to 20 years (weighted-average life of 15 years).
In-process research and development charges from the CUNO acquisition were not material.
Pro forma information related to this acquisition is not included because its impact on Company’s consolidated results of operations is not considered to be material.
The preliminary allocation of the purchase price is presented in the table that follows.
## Table 0 ##
During the year ended December 31, 2005, 3M entered into two immaterial additional business combinations for a total purchase price of $27 million, net of cash acquired.1) 3M (Electro and Communications Business) purchased certain assets of Siemens Ultrasound division’s flexible circuit manufacturing line, a U. S.  operation.
The acquired operation produces flexible interconnect circuits that provide electrical connections between components in electronics systems used primarily in the transducers of ultrasound machines.2) 3M (Display and Graphics Business) purchased certain assets of Mercury Online Solutions Inc. , a U. S.  operation.
The acquired operation provides hardware and software technologies and network management services for digital signage and interactive kiosk networks.
Credit risk is also managed by diversifying the corporate loan portfolio.
RJ Bank’s corporate portfolio does not contain a significant concentration in any single industry.
The industry concentrations (top five categories) of RJ Bank’s corporate loans at September 30, 2010 and 2009 were as follows:
## Table 1 ##
(1) Concentration ratios are presented as a percentage of adjusted RJ Bank total assets of $7.3 billion.
Adjusted RJ Bank total assets (non-GAAP) at September 30, 2010 exclude $3.5 billion in qualifying assets funded by approximately $700 million of additional RJBDP deposits, approximately $400 million in deposits from affiliates and a $2.4 billion overnight FHLB advance.
The deposits from affiliates were withdrawn and the FHLB advance was repaid on October 1, 2010.
The additional RJBDP deposits were redirected to other RJBDP participating banks during early October 2010.
The non-GAAP financial measure provided loan portfolio concentration ratios which are more representative of RJ Bank’s ongoing asset levels.
Had a GAAP measure of total assets been used in the calculation of these ratios, the resulting percentages for Consumer Products and Services, Telecommunications, Hospitality, Retail Real Estate, and Hospitals would have been 2.9%, 2.8%, 2.2%, 1.9% and 1.7%, respectively, and would have understated the actual concentrations used in RJ Bank’s credit risk analysis.
(2) Concentration ratios are presented as a percentage of adjusted RJ Bank total assets of $7.9 billion.
Adjusted RJ Bank total assets (non-GAAP) at September 30, 2009 exclude short-term qualifying investments purchased with $2.3 billion of proceeds from additional deposits received through the RJBDP, the majority of which were redirected to other RJBDP participating banks in October 2009, and a $900 million FHLB advance which was repaid on October 1, 2009.
The non-GAAP financial measure provided loan portfolio concentration ratios which are more representative of RJ Bank’s ongoing asset levels.
Had a GAAP measure of total assets been used in the calculation of these ratios, the resulting percentages for Healthcare, Retail Real Estate, Telecommunications, Media Communications and Office Properties would have been 2.6%, 2.5%, 2.4%, 2.3% and 2.2%, respectively, and would have understated the actual concentrations used in RJ Bank’s credit risk analysis.
See Note 7 of the Notes to the Consolidated Financial Statements for more information.
Liquidity Risk See Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations - Liquidity and Capital Resources”, in this report for more information regarding our liquidity and how we manage our liquidity risk.
Operational Risk Operational risk generally refers to the risk of loss resulting from our operations, including, but not limited to, business disruptions, improper or unauthorized execution and processing of transactions, deficiencies in our technology or financial operating systems and inadequacies or breaches in our control processes.
We operate different businesses in diverse markets and are reliant on the ability of our employees and systems to process a large number of transactions.
These risks are less direct than credit and market risk, but managing them is critical, particularly in a rapidly changing environment with increasing transaction volumes and complexity.
In the event of a breakdown or improper operation of systems or improper action by employees, we could suffer financial loss, regulatory sanctions and damage to our reputation.
In order to mitigate and control operational risk, we have developed and continue to enhance specific policies and procedures that are designed to identify and manage operational risk at appropriate levels throughout the organization and within such departments as Accounting, Operations, Information Technology, Legal, Compliance and Internal Audit.
These control mechanisms attempt to ensure that operational policies and procedures are being followed and that our various businesses are operating within established corporate policies and limits.
Business continuity plans exist for critical systems, and redundancies are built into the systems as deemed appropriate.
A Compliance and Standards Committee comprised of senior executives meets monthly to consider policy issues.
The committee reviews material customer complaints and litigation, as well as issues in operating departments, for the purpose of identifying issues that present risk exposure to either us or our customers.
The committee adopts policies to deal with these issues, which are then disseminated throughout our operations.
Year Ended September 30
## Table 2 ##
Results of Operations – Emerging Markets
## Table 3 ##
The table below presents nonperforming loans and total allowance for loan losses by loan category at September 30, 2010, 2009 and 2008:

<table><tr><td>Accounts receivable</td><td>$96</td></tr><tr><td>Inventory</td><td>61</td></tr><tr><td>Property, plant, and equipment - net</td><td>121</td></tr><tr><td>Purchased intangible assets</td><td>268</td></tr><tr><td>Purchased goodwill</td><td>992</td></tr><tr><td>Other assets</td><td>30</td></tr><tr><td>Deferred tax liability</td><td>-102</td></tr><tr><td>Accounts payable and other current liabilities</td><td>-104</td></tr><tr><td>Interest bearing debt</td><td>-80</td></tr><tr><td>Other long-term liabilities</td><td>-16</td></tr><tr><td>Net assets acquired</td><td>$1,266</td></tr><tr><td>Supplemental information:</td><td></td></tr><tr><td>Cash paid</td><td>$1,294</td></tr><tr><td>Less: Cash acquired</td><td>28</td></tr><tr><td>Cash paid, net of cash acquired</td><td>$1,266</td></tr></table>
<table><tr><td colspan="2">September 30, 2010-1</td><td colspan="2">September 30, 2009-2</td></tr><tr><td colspan="4">($ outstanding as a % of RJ Bank total assets)</td></tr><tr><td>4.3%</td><td>Consumer Products and Services</td><td>3.7%</td><td>Healthcare (excluding hospitals)</td></tr><tr><td>4.1%</td><td>Telecommunications</td><td>3.5%</td><td>Retail Real Estate</td></tr><tr><td>3.2%</td><td>Hospitality</td><td>3.3%</td><td>Telecommunications</td></tr><tr><td>2.8%</td><td>Retail Real Estate</td><td>3.3%</td><td>Media Communications</td></tr><tr><td>2.6%</td><td>Hospitals</td><td>3.1%</td><td>Office Properties</td></tr></table>
<table><tr><td></td><td colspan="6">Year Ended September 30,</td></tr><tr><td></td><td colspan="3">2010 Compared to 2009 Increase (Decrease) Due To</td><td colspan="3">2009 Compared to 2008 Increase (Decrease) Due To</td></tr><tr><td></td><td>Volume</td><td>Rate</td><td>Total</td><td>Volume</td><td>Rate</td><td>Total</td></tr><tr><td></td><td colspan="6">(in 000’s)</td></tr><tr><td>Interest Revenue</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Interest-Earning Banking Assets:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Loans, Net of Unearned Income:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Commercial Loans</td><td>$-4,915</td><td>$957</td><td>$-3,958</td><td>$8,431</td><td>$-14,794</td><td>$-6,363</td></tr><tr><td>Real Estate Construction Loans</td><td>-8,128</td><td>-803</td><td>-8,931</td><td>5,817</td><td>-8,974</td><td>-3,157</td></tr><tr><td>Commercial Real Estate Loans</td><td>-5,528</td><td>-4,480</td><td>-10,008</td><td>38,835</td><td>-70,020</td><td>-31,185</td></tr><tr><td>Residential Mortgage Loans</td><td>-26,374</td><td>-12,952</td><td>-39,326</td><td>22,758</td><td>-8,357</td><td>14,401</td></tr><tr><td>Consumer Loans</td><td>40</td><td>4</td><td>44</td><td>410</td><td>-499</td><td>-89</td></tr><tr><td>Reverse Repurchase Agreements</td><td>-919</td><td>-255</td><td>-1,174</td><td>-6,432</td><td>-15,086</td><td>-21,518</td></tr><tr><td>Agency Mortgage Backed Securities</td><td>-586</td><td>-1,390</td><td>-1,976</td><td>1,848</td><td>-6,272</td><td>-4,424</td></tr><tr><td>Non-agency Collateralized Mortgage Obligations</td><td>-4,357</td><td>-194</td><td>-4,551</td><td>-2,584</td><td>-319</td><td>-2,903</td></tr><tr><td>Money Market Funds, Cash and Cash Equivalents</td><td>1,372</td><td>-2,460</td><td>-1,088</td><td>5,235</td><td>-7,562</td><td>-2,327</td></tr><tr><td>FHLB Stock and Other</td><td>454</td><td>-270</td><td>184</td><td>1,181</td><td>-1,629</td><td>-448</td></tr><tr><td>Total Interest-Earning Banking Assets</td><td>$-48,941</td><td>$-21,843</td><td>$-70,784</td><td>$75,499</td><td>$-133,512</td><td>$-58,013</td></tr><tr><td>Interest Expense</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Interest-Bearing Banking Liabilities:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Deposits:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Certificates Of Deposit</td><td>$-241</td><td>$-1,425</td><td>$-1,666</td><td>$-1,323</td><td>$-1,228</td><td>$-2,551</td></tr><tr><td>Money Market, Savings and</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>NOW Accounts</td><td>-2,806</td><td>-3,498</td><td>-6,304</td><td>30,912</td><td>-189,370</td><td>-158,458</td></tr><tr><td>FHLB Advances and Other</td><td>779</td><td>-765</td><td>14</td><td>-3,830</td><td>19</td><td>-3,811</td></tr><tr><td>Total Interest-Bearing Banking Liabilities</td><td>-2,268</td><td>-5,688</td><td>-7,956</td><td>25,759</td><td>-190,579</td><td>-164,820</td></tr><tr><td>Change in Net Operating Interest Income</td><td>$-46,673</td><td>$-16,155</td><td>$-62,828</td><td>$49,740</td><td>$57, 067</td><td>$106,807</td></tr></table>
<table><tr><td></td><td colspan="5">Year Ended September 30,</td></tr><tr><td></td><td>2010</td><td>% Change</td><td>2009</td><td>% Change</td><td>2008</td></tr><tr><td></td><td colspan="5">($ in 000's)</td></tr><tr><td>Revenues:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Securities Commissions and</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Investment Banking Fees</td><td>$7,001</td><td>-2%</td><td>$7,162</td><td>-78%</td><td>$32,292</td></tr><tr><td>Investment Advisory Fees</td><td>4,213</td><td>211%</td><td>1,355</td><td>-59%</td><td>3,326</td></tr><tr><td>Interest Income</td><td>337</td><td>-77%</td><td>1,456</td><td>-63%</td><td>3,987</td></tr><tr><td>Trading Profits</td><td>4,657</td><td>3%</td><td>4,531</td><td>341%</td><td>1,027</td></tr><tr><td>Other</td><td>431</td><td>11%</td><td>387</td><td>-60%</td><td>975</td></tr><tr><td>Total Revenues</td><td>16,639</td><td>12%</td><td>14,891</td><td>-64%</td><td>41,607</td></tr><tr><td>Interest Expense</td><td>244</td><td>-42%</td><td>421</td><td>-66%</td><td>1,235</td></tr><tr><td>Net Revenues</td><td>16,395</td><td>13%</td><td>14,470</td><td>-64%</td><td>40,372</td></tr><tr><td>Non-Interest Expenses:</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Compensation Expense</td><td>15,077</td><td>5%</td><td>14,381</td><td>-44%</td><td>25,860</td></tr><tr><td>Other Expense</td><td>7,699</td><td>6%</td><td>7,296</td><td>-60%</td><td>18,064</td></tr><tr><td>Total Non-Interest Expenses</td><td>22,776</td><td>5%</td><td>21,677</td><td>-51%</td><td>43,924</td></tr><tr><td>Loss Before Taxes and Including Noncontrolling Interests</td><td>-6,381</td><td>11%</td><td>-7,207</td><td>-103%</td><td>-3,552</td></tr><tr><td>Noncontrolling Interests</td><td>-935</td><td></td><td>-2,321</td><td></td><td>-126</td></tr><tr><td>Pre-tax Loss Excluding Noncontrolling Interests</td><td>$-5,446</td><td>-11%</td><td>$-4,886</td><td>-43%</td><td>$-3,426</td></tr></table>

Question: What is the Increase (Decrease) Due To Volume for Total Interest-Earning Banking Assets for 2009 Ended September 30 Compared to 2008 Ended September 30 ? (in thousand)