ANALOG DEVICES, INC.  NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) The following table summarizes the changes in the total amounts of unrealized tax benefits for fiscal 2009 through fiscal 2011
## Table 0 ##
Fiscal Years 2004 and 2005 IRS Examination During the fourth quarter of fiscal 2007, the Internal Revenue Service (IRS) completed its field examination of the Company’s fiscal years 2004 and 2005.
On January 2, 2008, the IRS issued its report for fiscal 2004 and 2005, which included four proposed adjustments related to these two fiscal years that the Company protested to the IRS Appeals Office.
Two of the unresolved matters were one-time issues that pertain to Section 965 of the Internal Revenue Code related to the beneficial tax treatment of dividends paid from foreign owned companies under The American Jobs Creation Act.
The other matters pertained to the computation of the research and development (R&D) tax credit and certain profits earned from manufacturing activities carried on outside the United States.
The Company recorded a tax liability for a portion of the proposed R&D tax credit adjustment.
These four items had an additional potential tax liability of $46 million.
The Company concluded, based on discussions with its tax advisors, that these items were not likely to result in any additional tax liability.
Therefore, the Company did not record a tax liability for these items.
During the second quarter of fiscal 2011, the Company reached settlement with the IRS Appeals Office on three of the four items under protest.
The remaining unresolved matter is a one-time issue pertaining to Section 965 of the Internal Revenue Code related to the beneficial tax treatment of dividends from foreign owned companies under The American Jobs Creation Act.
The Company will file a petition with the Tax Court with respect to this open matter.
The potential liability for this adjustment is $36.5 million.
The Company has concluded, based on discussions with its tax advisors, that this item is not likely to result in any additional tax liability.
Therefore, the Company has not recorded any additional tax liability for this issue.
Fiscal Years 2006 and 2007 IRS Examination During the third quarter of fiscal 2009, the IRS completed its field examination of the Company’s fiscal years 2006 and 2007.
The IRS and the Company agreed on the treatment of a number of issues that have been included in an Issue Resolutions Agreement related to the 2006 and 2007 tax returns.
However, no agreement was reached on the tax treatment of a number of issues for the fiscal 2006 and fiscal 2007 years, including the same R&D tax credit and foreign manufacturing issues mentioned above related to fiscal 2004 and 2005, the pricing of intercompany sales (transfer pricing) and the deductibility of certain stock option compensation expenses.
The Company recorded taxes related to a portion of the proposed R&D tax credit adjustment.
These four items had an additional potential total tax liability of $195 million.
The Company concluded, based on discussions with its tax advisors that these items were not likely to result in any additional tax liability.
Therefore, the Company did not record any additional tax liability for these items and appealed these proposed adjustments through the normal processes for the resolution of differences between the IRS and taxpayers.
During the second quarter of fiscal 2011, the Company reached an agreement with the IRS Appeals Office on three of the four protested items, two of which were the same issues settled relating to the 2004 and 2005 fiscal years.
Transfer pricing remained as the only item under protest with the IRS Appeals Office related to the fiscal
Divested Businesses Our income from continuing operations includes results from several businesses that have been or will be sold or exited that do not qualify for “discontinued operations” accounting treatment under GAAP.
The results of these divested businesses are reflected in our Corporate and Other operations, but excluded from adjusted operating income.
A summary of the results of these divested business that have been excluded from adjusted operating income is as follows for the periods indicated:
## Table 1 ##
As a result of a reinsurance transaction that we anticipate entering into during 2006, the financial results of the retained Canadian operations are being reflected in divested business for all periods presented.
As a part of this action to divest the Canadian operations, in the fourth quarter of 2005, substantially all of our capital in the Canadian operations was repatriated to the United States.
This event triggered the recognition of a cumulative foreign exchange translation loss.
In the fourth quarter of 2003, we completed our previously announced agreements to sell our property and casualty insurance companies that operate nationally in 48 states outside of New Jersey, and the District of Columbia, to Liberty Mutual Group, or Liberty Mutual, as well as our New Jersey property and casualty insurance companies to Palisades Group.
Results of the property and casualty insurance operations are reflected as a divested business for all periods presented.
The loss in 2003 includes a charge of $491 million, which primarily reflects the write-down of the assets to be sold to fair value and management’s best estimate of the cost of retained liabilities.
The retained liabilities include pre-closing litigation and obligations under reinsurance contracts provided in connection with potential adverse loss development on the business sold to Liberty Mutual.
In addition, in 2003 we sold our specialty automobile insurance business and entered into an agreement to sell our work-place distribution property and casualty insurance operations, which closed in the first quarter of 2004.
The results of operations for these businesses are included in “Loss from discontinued operations” for all periods presented.
The results for the Prudential Securities capital markets businesses in 2003 include the gain from a $332 million settlement of an arbitration award.
Partly offsetting this gain in 2003, are losses related to the residual investment portfolio of the business that continues to be liquidated.
The results for the Gibraltar Casualty Company, a commercial property and casualty insurer that we sold in September 2000 to Everest Re Group, Ltd. , reflect losses of $81 million in 2003 from a stop-loss reinsurance agreement we entered into pursuant to the sale, whereby if and when aggregate post-sale claim and claim-related payments exceed Gibraltar Casualty’s reserves recorded at the time of sale, we will pay Everest for 80% of the first $200 million of such excess.
As of December 31, 2003, we were fully reserved for payments under this agreement.
Also reflected in other divested businesses are the results of the Prudential Home Mortgage business and the operations of certain Japanese asset management units.
operations also hold significant investments denominated in U. S.  dollars.
As of December 31, 2006, our Japanese insurance operations had $8.6 billion of investments denominated in U. S.  dollars, including $1.2 billion that were hedged to yen through third party derivative contracts.
As of December 31, 2005, our Japanese insurance operations had $7.4 billion of investments denominated in U. S.  dollars, including $1.7 billion that were hedged to yen through third party derivative contracts.
Investment Results The following tables set forth the income yield and investment income, excluding realized investment gains (losses), for each major investment category of our general account for the periods indicated.
## Table 2 ##
Year Ended December 31, 2005
## Table 3 ##
(1) Yields are based on average carrying values except for fixed maturities, equity securities and securities lending activity.
Yields for fixed maturities are based on amortized cost.
Yields for equity securities are based on cost.
Yields for securities lending activity are calculated net of corresponding liabilities and rebate expenses.
Yields exclude investment income on assets other than those included in invested assets of the Financial Services Businesses.
Prior periods yields are presented on a basis consistent with the current period presentation.
(2) Includes investment income of securities brokerage, securities trading, banking operations, real estate and relocation services, and asset management operations.
The net investment income yield on our general account investments after investment expenses, excluding realized investment gains (losses), was 5.37% and 5.28% for the years ended December 31, 2006 and 2005, respectively.
The net investment income yield attributable to the Financial Services Businesses was 4.98% for the year ended December 31, 2006, compared to 4.75% for the year ended December 31, 2005.
See below for a discussion of the change in the Financial Services Businesses’ yields.
The net investment income yield attributable to the Closed Block Business was 6.37% for the year ended December 31, 2006, compared to 6.58% for the year ended December 31, 2005.
The decrease was primarily due to net declines in commercial loan yields, primarily attributable to a lower level of prepayment premiums and less favorable results from private equity limited partnerships within other investments.
Results for the years ended December 31, 2006, 2005 and 2004 include the recognition of investment gains of $35 million, investment losses of $33 million and investment losses of $55 million, respectively, on “Trading account assets supporting insurance liabilities, at fair value.
” These gains and losses primarily represent interest-rate related mark-to-market adjustments on fixed maturity securities.
Consistent with our treatment of “Realized investment gains (losses), net,” these gains and losses, which will ultimately accrue to the contractholders, are excluded from adjusted operating income.
In addition, results for the years ended December 31, 2006, 2005 and 2004 include decreases of $11 million, increases of $44 million and decreases of $1 million, respectively, in contractholder liabilities due to asset value changes in the pool of investments that support these experience-rated contracts.
These liability changes are reflected in “Interest credited to policyholders’ account balances” and are also excluded from adjusted operating income.
As prescribed by U. S.  GAAP, changes in the fair value of mortgage loans, other than when associated with impairments, are not recognized in income in the current period, while the impact of these changes in mortgage loan value are reflected as a change in the liability to contractholders in the current period.
Included in the amounts above related to the change in the liability to contractholders is an increase related to mortgage loans of $14 million, a decrease related to mortgage loans of $12 million and a decrease related to mortgage loans of $27 million, respectively, for the years ended December 31, 2006, 2005 and 2004.
Divested Businesses Our income from continuing operations includes results from several businesses that have been or will be sold or exited that do not qualify for “discontinued operations” accounting treatment under U. S.  GAAP.
The results of these divested businesses are reflected in our Corporate and Other operations, but excluded from adjusted operating income.
A summary of the results of these divested business that have been excluded from adjusted operating income is as follows for the periods indicated:]

<table><tr><td>Balance, November 1, 2008</td><td>$13,750</td></tr><tr><td>Additions for tax positions of 2009</td><td>4,411</td></tr><tr><td>Balance, October 31, 2009</td><td>18,161</td></tr><tr><td>Additions for tax positions of 2010</td><td>286</td></tr><tr><td>Balance, October 30, 2010</td><td>$18,447</td></tr><tr><td>Additions for tax positions related to prior years</td><td>9,265</td></tr><tr><td>Reductions for tax positions related to prior years</td><td>-17,677</td></tr><tr><td>Settlements with taxing authorities</td><td>-370</td></tr><tr><td>Balance, October 29, 2011</td><td>$9,665</td></tr></table>
<table><tr><td></td><td colspan="3">Year ended December 31,</td></tr><tr><td></td><td>2005</td><td>2004</td><td>2003</td></tr><tr><td></td><td colspan="3">(in millions)</td></tr><tr><td>Canadian operations</td><td>$-34</td><td>$-9</td><td>$13</td></tr><tr><td>Property and casualty insurance</td><td>-12</td><td>-1</td><td>-355</td></tr><tr><td>Prudential Securities capital markets</td><td>-4</td><td>-22</td><td>287</td></tr><tr><td>Gibraltar Casualty</td><td>—</td><td>—</td><td>-81</td></tr><tr><td>Other divested businesses</td><td>—</td><td>-1</td><td>-22</td></tr><tr><td>Total divested business excluded from adjusted operating income</td><td>$-50</td><td>$-33</td><td>$-158</td></tr></table>
<table><tr><td></td><td colspan="6">Year Ended December 31, 2006</td></tr><tr><td></td><td colspan="2">Financial Services Businesses</td><td colspan="2">Closed Block Business</td><td colspan="2">Combined</td></tr><tr><td></td><td>Yield-1</td><td>Amount</td><td>Yield-1</td><td>Amount</td><td>Yield-1</td><td>Amount</td></tr><tr><td></td><td colspan="6">($ in millions)</td></tr><tr><td>Fixed maturities</td><td>4.95%</td><td>$5,315</td><td>$6.59%</td><td>$3,001</td><td>5.42%</td><td>$8,316</td></tr><tr><td>Trading account assets supporting insurance liabilities</td><td>4.72</td><td>652</td><td>—</td><td>—</td><td>4.72</td><td>652</td></tr><tr><td>Equity securities</td><td>5.15</td><td>182</td><td>2.81</td><td>81</td><td>4.10</td><td>263</td></tr><tr><td>Commercial loans</td><td>6.15</td><td>982</td><td>7.58</td><td>529</td><td>6.58</td><td>1,511</td></tr><tr><td>Policy loans</td><td>5.04</td><td>158</td><td>6.35</td><td>333</td><td>5.86</td><td>491</td></tr><tr><td>Short-term investments and cash equivalents</td><td>5.05</td><td>342</td><td>10.90</td><td>191</td><td>5.83</td><td>533</td></tr><tr><td>Other investments</td><td>8.12</td><td>217</td><td>10.77</td><td>94</td><td>8.80</td><td>311</td></tr><tr><td>Gross investment income before investment expenses</td><td>5.13</td><td>7,848</td><td>6.61</td><td>4,229</td><td>5.55</td><td>12,077</td></tr><tr><td>Investment expenses</td><td>-0.15</td><td>-515</td><td>-0.24</td><td>-549</td><td>-0.18</td><td>-1,064</td></tr><tr><td>Investment income after investment expenses</td><td>4.98%</td><td></td><td>6.37%</td><td></td><td>5.37%</td><td></td></tr><tr><td>Investment results of other entities and operations-2</td><td></td><td>341</td><td></td><td>—</td><td></td><td>341</td></tr><tr><td>Total investment income</td><td></td><td>$7,674</td><td></td><td>$3,680</td><td></td><td>$11,354</td></tr></table>
<table><tr><td></td><td colspan="6">Year Ended December 31, 2005</td></tr><tr><td></td><td colspan="2">Financial Services Businesses</td><td colspan="2">Closed Block Business</td><td colspan="2">Combined</td></tr><tr><td></td><td>Yield-1</td><td>Amount</td><td>Yield-1</td><td>Amount</td><td>Yield-1</td><td>Amount</td></tr><tr><td></td><td colspan="6">($ in millions)</td></tr><tr><td>Fixed maturities</td><td>4.71%</td><td>$4,699</td><td>6.64%</td><td>$2,826</td><td>5.28%</td><td>$7,525</td></tr><tr><td>Trading account assets supporting insurance liabilities</td><td>4.33</td><td>576</td><td>—</td><td>—</td><td>4.33</td><td>576</td></tr><tr><td>Equity securities</td><td>5.53</td><td>165</td><td>2.83</td><td>69</td><td>4.31</td><td>234</td></tr><tr><td>Commercial loans</td><td>6.56</td><td>1,016</td><td>7.86</td><td>548</td><td>6.97</td><td>1,564</td></tr><tr><td>Policy loans</td><td>4.90</td><td>141</td><td>6.26</td><td>329</td><td>5.78</td><td>470</td></tr><tr><td>Short-term investments and cash equivalents</td><td>2.91</td><td>205</td><td>5.28</td><td>129</td><td>3.25</td><td>334</td></tr><tr><td>Other investments</td><td>8.54</td><td>248</td><td>22.61</td><td>201</td><td>11.82</td><td>449</td></tr><tr><td>Gross investment income before investment expenses</td><td>4.92</td><td>7,050</td><td>6.82</td><td>4,102</td><td>5.47</td><td>11,152</td></tr><tr><td>Investment expenses</td><td>-0.17</td><td>-391</td><td>-0.24</td><td>-381</td><td>-0.19</td><td>-772</td></tr><tr><td>Investment income after investment expenses</td><td>4.75%</td><td>6,659</td><td>6.58%</td><td>3,721</td><td>5.28%</td><td>10,380</td></tr><tr><td>Investment results of other entities and operations-2</td><td></td><td>217</td><td></td><td>—</td><td></td><td>217</td></tr><tr><td>Total investment income</td><td></td><td>$6,876</td><td></td><td>$3,721</td><td></td><td>$10,597</td></tr></table>

Question: What is the proportion of all elements that are greater than 300 to the total amount of elements for Amount of Closed Block Business?
Answer: 1.04973