American International Group, Inc.  and Subsidiaries For certain structured securities, the carrying value is basedon an estimate of the security's future cash flows pursuant to therequirements of Emerging lssues Task Force lssue No.99-20,"Recognition of Interest Income and lmpairment on Purchasedand Retained Beneficial lnterests in Securitized Financial Assets. "
Hedge funds and limited partnerships in which AlG holds in theaggregate less than a five percent interest are carried at fairvalue.
With respect to hedge funds and limited partnerships in whichAlG holds in the aggregate a five percent or greater interest, orless than a five percent interest but where AlG has more than aminor influence over the operations of the investee,AlG accountsfor these investments using the equity method.
AlG obtains the fair value of its investments in limited partnerships and hedge funds from information provided by thegeneral partner or manager of these investments, the accounts ofwhich generally are audited on an annual basis.
Each of these investment categories is regularly tested todetermine if impairment in value exists.
Various valuation tech-niques are used with respect to each category in this determination.
For a discussion of accounting policies related to changes infair value of invested assets,see Note 1 to Consolidated Financial Statements.
Portfolio Review other-Than-Temporary lmpairments AlG assesses its ability to hold any fixed maturity security in anunrealized loss position to its recovery，including fixed maturitysecurities classified as available for sale, at each balance sheetdate.
The decision to sell any such fixed maturity security classified as available for sale reflects the judgment of AIG'smanagement that the security sold is unlikely to provide, on arelative value basis, as attractive a return in the future as alternative securities entailing comparable risks.
With respect todistressed securities, the sale decision reflects management'sjudgment that the risk-discounted anticipated ultimate recovery isless than the value achievable on sale.
AlGevaluates its investments for impairments in valuation.
Thedetermination that a security has incurred an other-than-temporaryimpairment in value and the amount of any loss recognition requires the judgment of AlG's manage ment and a regular reviewof its investments.
See Note 1(c) to Consolidated Financial Statements for further information on AlG's policy.
Once a security has been identified as other-than-temporarilyimpaired, the amount of such impairment is determined by reference to that security's contemporaneous fair value andrecorded as a charge to earnings.
In light of the recent significant disruption in the u. s.  residential mortgage and credit markets，particularly in thefourth quarter,AlG has recognized an other-than-temporary impair-ment charge (severity loss) of $2.2 billion (including $643 millionrelated to AIGFP's available for sale investment securities re-corded in other income),primarily with respect to certain residen-tial mortgage-backed securities and other structured securities.
Even while retaining their investment grade ratings,such securi-ties were priced at a significant discount to cost.
NotwithstandingAIG's intent and ability to hold such securities indefinitely，anddespite structures which indicate that a substantial amount of thesecurities should continue to perform in accordance with originalterms,AIG concluded that it could not reasonably assert that therecovery period would be temporary.
As a result of AIG's periodic evaluation of its securities forother-than-temporary impairments in value,AlG recorded other-than-temporary impairment charges of $4.7 billion (including $643million related to AIGFP recorded on other income),$944 millionand $598 million in 2007,2006 and 2005,respectively.
ln addition to the above severity losses,AlG recorded other-than-temporary impairment charges in 2007，2006 and 2005related to: (securities which AlG does not intend to hold until recovery; declines due to foreign exchange; (issuer-specific credit events; (certain structured securities impaired under EITF No.99-2o;and (other impairments,including equity securities and partnershipinvestments.
Net realized capital gains (losses) for the years ended December 31, 2007, 2006 and 2005 were as follows:
## Table 0 ##
* Reported as part of other income.
American International Group, Inc.  and Subsidiaries Notes to Consolidated Financial Statements Continued
## Table 1 ##
18.
Employee Benefits Continued The accumulated benefit obligations for both non-U.
S.  and U. S.  pension benefit plans at December 31, 2007 and 2006 were as follows:
## Table 2 ##
Defined benefit pension plan obligations in which the projected benefit obligation was in excess of the related plan assets and in which the accumulated benefit obligation was in excess of the related plan assets at December 31, 2007 and 2006 were as follows:
## Table 3 ##
The following table presents the components of net periodic benefit cost recognized in income and other amounts recognized in Accumulated other comprehensive income (loss) with respect to the defined benefit pension plans and other postretirement benefit plans for the year ended December 31, 2007 and 2006 (no amounts related to the adoption of FAS 158 were recognized in Accumulated other comprehensive income (loss) for the year ended 2005):
The estimated net loss and prior service credit that will be amortized from Accumulated other comprehensive income into net periodic benefit cost over the next fiscal year are $31 million and $11 million, respectively, for AIG’s scombined defined benefit pension plans.
For the defined benefit postretirement plans, the estimated amortization from Accumulated other comprehensive income for net loss, prior service credit and transition obligation that will be amortized into net periodic benefit cost over the next fiscal year will be less than $5 million in the aggregate.
Discussion and Analysis of Financial Condition and Results of Operations—Liquidity and Capital Resources— Factors Affecting Sources of Liquidity.
” Recent Sales of Unregistered Securities During the year ended December 31, 2005, we issued an aggregate of 4,670,335 shares of our Class A common stock upon conversion of $57.1 million principal amount of our 3.25% Notes.
Pursuant to the terms of the indenture, the holders of the 3.25% Notes received 81.808 shares of Class A common stock for every $1,000 principal amount of notes converted.
The shares were issued to the noteholders in reliance on the exemption from registration set forth in Section 3(a)(9) of the Securities Act of 1933, as amended.
No underwriters were engaged in connection with such issuances.
In connection with the conversion, we paid such holders an aggregate of $4.9 million, calculated based on the accrued and unpaid interest on the notes and the discounted value of the future interest payments on the notes.
Subsequent to December 31, 2005, we issued shares of Class A common stock upon conversions of additional 3.25% Notes, as set forth in Item 9B of this annual report under the caption “Other Information.
” During the year ended December 31, 2005, we issued an aggregate of 398,412 shares of our Class A common stock upon exercises of 55,729 warrants assumed in our merger with SpectraSite, Inc.
In August 2005, in connection with our merger with SpectraSite, Inc. , we assumed approximately 1.0 million warrants to purchase shares of SpectraSite, Inc.  common stock.
Upon completion of the merger, each warrant to purchase shares of SpectraSite, Inc.  common stock automatically converted into a warrant to purchase 7.15 shares of Class A common stock at an exercise price of $32 per warrant.
Net proceeds from these warrant exercises were approximately $1.8 million.
The shares of Class A common stock issued to the warrantholders upon exercise of the warrants were issued in reliance on the exemption from registration set forth in Section 3(a)(9) of the Securities Act of 1933, as amended.
No underwriters were engaged in connection with such issuances.
Subsequent to December 31, 2005, we issued shares of Class A common stock upon exercises of additional warrants, as set forth in Item 9B of this annual report under the caption “Other Information.
” Issuer Purchases of Equity Securities In November 2005, we announced that our Board of Directors had approved a stock repurchase program pursuant to which we intend to repurchase up to $750.0 million of our Class A common stock through December 2006.
During the fourth quarter of 2005, we repurchased 2,836,519 shares of our Class A common stock for an aggregate of $76.6 million pursuant to our stock repurchase program, as follows:
## Table 4 ##
(1) All issuer repurchases were made pursuant to the stock repurchase program publicly announced in November 2005.
Pursuant to the program, we intend to repurchase up to $750.0 million of our Class A common stock during the period November 2005 through December 2006.
Under the program, our management is authorized to purchase shares from time to time in open market purchases or privately negotiated transactions at prevailing prices as permitted by securities laws and other legal requirements, and subject to market conditions and other factors.
To facilitate repurchases, we entered into a trading plan under Rule 10b5-1 of the Securities Exchange Act of 1934, which allows us to repurchase shares during periods when we otherwise might be prevented from doing so under insider trading laws or because of selfimposed trading blackout periods.
The program may be discontinued at any time.
Since December 31, 2005, we have continued to repurchase shares of our Class A common stock pursuant to our stock repurchase program.
Between January 1, 2006 and March 9, 2006, we repurchased 3.9 million shares of Class A common stock for an aggregate of $117.4 million pursuant to the stock repurchase program.

<table><tr><td><i>(in millions)</i></td><td>2007</td><td>2006</td><td>2005</td></tr><tr><td>Sales of fixed maturities</td><td>$-468</td><td>$-382</td><td>$372</td></tr><tr><td>Sales of equity securities</td><td>1,087</td><td>813</td><td>643</td></tr><tr><td>Sales of real estate and other assets</td><td>619</td><td>303</td><td>88</td></tr><tr><td>Other-than-temporary impairments</td><td>-4,072</td><td>-944</td><td>-598</td></tr><tr><td>Foreign exchange transactions</td><td>-643</td><td>-382</td><td>701</td></tr><tr><td>Derivative instruments</td><td>-115</td><td>698</td><td>-865</td></tr><tr><td>Total</td><td>$-3,592</td><td>$106</td><td>$341</td></tr><tr><td>AIGFP other-than-temporary impairments*</td><td>$-643</td><td>$—</td><td>$—</td></tr></table>
<table><tr><td><i>(in millions)</i></td><td> 2007</td><td>2006</td></tr><tr><td>Non-U.S. pension benefit plans</td><td>$1,504</td><td>$1,384</td></tr><tr><td>U.S. pension benefit plans</td><td>$2,752</td><td>$2,689</td></tr></table>
<table><tr><td></td><td colspan="4">PBO exceeds fair value of plan assets</td><td colspan="4">ABO exceeds fair value of plan assets</td></tr><tr><td></td><td colspan="2">Non-U.S. Plans</td><td colspan="2">U.S. Plans</td><td colspan="2">Non-U.S. Plans</td><td colspan="2">U.S. Plans</td></tr><tr><td><i>(in millions)</i></td><td> 2007</td><td>2006</td><td> 2007</td><td>2006</td><td> 2007</td><td>2006</td><td> 2007</td><td>2006</td></tr><tr><td>Projected benefit obligation</td><td>$1,676</td><td>$1,486</td><td>$368</td><td>$3,079</td><td>$1,415</td><td>$1,465</td><td>$240</td><td>$240</td></tr><tr><td>Accumulated benefit obligation</td><td>1,462</td><td>1,323</td><td>317</td><td>2,689</td><td>1,277</td><td>1,311</td><td>206</td><td>204</td></tr><tr><td>Fair value of plan assets</td><td>855</td><td>740</td><td>113</td><td>2,760</td><td>652</td><td>723</td><td>—</td><td>11</td></tr></table>
<table><tr><td></td><td colspan="6">Pension</td><td colspan="6">Postretirement</td></tr><tr><td></td><td colspan="3">Non-U.S. Plans</td><td colspan="3">U.S. Plans</td><td colspan="3">Non-U.S. Plans</td><td colspan="3">U.S. Plans</td></tr><tr><td><i>(in millions)</i></td><td>2007</td><td>2006</td><td>2005</td><td>2007</td><td>2006</td><td>2005</td><td>2007</td><td>2006</td><td>2005</td><td>2007</td><td>2006</td><td>2005</td></tr><tr><td>Components of net periodic benefit cost:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Service cost</td><td>$90</td><td>$78</td><td>$71</td><td>$135</td><td>$130</td><td>$111</td><td>$5</td><td>$4</td><td>$4</td><td>$11</td><td>$6</td><td>$5</td></tr><tr><td>Interest cost</td><td>50</td><td>36</td><td>32</td><td>186</td><td>169</td><td>153</td><td>3</td><td>2</td><td>2</td><td>15</td><td>11</td><td>11</td></tr><tr><td>Expected return on assets</td><td>-36</td><td>-28</td><td>-21</td><td>-216</td><td>-201</td><td>-180</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Amortization of prior service cost</td><td>-10</td><td>-9</td><td>-10</td><td>-3</td><td>-3</td><td>-3</td><td>—</td><td>—</td><td>—</td><td>-2</td><td>-6</td><td>-6</td></tr><tr><td>Amortization of transitional obligation</td><td>1</td><td>1</td><td>1</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Recognition of net actuarial (gains)/losses</td><td>9</td><td>16</td><td>21</td><td>43</td><td>75</td><td>55</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Other</td><td>1</td><td>1</td><td>7</td><td>14</td><td>6</td><td>1</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Net periodic benefit cost</td><td>$105</td><td>$95</td><td>$101</td><td>$159</td><td>$176</td><td>$137</td><td>$8</td><td>$6</td><td>$6</td><td>$24</td><td>$11</td><td>$10</td></tr><tr><td>Total recognized in Accumulated other comprehensive income (loss)</td><td>$-10</td><td>$38</td><td>—</td><td>$-155</td><td>$24</td><td>—</td><td>$-2</td><td>$—</td><td>—</td><td>$-7</td><td>$—</td><td>$—</td></tr><tr><td>Total recognized in net periodic benefit cost and other comprehensive income</td><td>$95</td><td>$133</td><td>$101</td><td>$4</td><td>$200</td><td>$137</td><td>$6</td><td>$6</td><td>$6</td><td>$17</td><td>$11</td><td>$10</td></tr></table>
<table><tr><td>Period</td><td>Total Number of Shares Purchased-1</td><td>Average Price Paid per Share</td><td>Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs-1</td><td>Approximate Dollar Value of Shares that May Yet be Purchased Under the Plans or Programs   (In millions)</td></tr><tr><td>11/17/05 – 11/30/05</td><td>874,306</td><td>$26.25</td><td>874,306</td><td>$727.0</td></tr><tr><td>12/1/05 – 12/31/05</td><td>1,962,213</td><td>$27.29</td><td>1,962,213</td><td>$673.4</td></tr><tr><td>Total Fourth Quarter</td><td>2,836,519</td><td>$26.97</td><td>2,836,519</td><td>$673.4</td></tr></table>

Question: Which element continue to rise between 2006 and 2007?
Answer: Non-U.S. pension benefit plans,U.S. pension benefit plans