EASTMAN NOTES TO THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS 98 ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
## Table 0 ##
Except for cumulative translation adjustment, amounts of other comprehensive income (loss) are presented net of applicable taxes.
Because cumulative translation adjustment is considered a component of permanently invested, unremitted earnings of subsidiaries outside the United States, no taxes are provided on such amounts.15.
SHARE-BASED COMPENSATION PLANS AND AWARDS 2002 Omnibus Long-Term Compensation Plan Eastman's 2002 Omnibus Long-Term Compensation Plan provides for grants to employees of nonqualified stock options, incentive stock options, tandem and freestanding stock appreciation rights (“SAR’s”), performance shares and various other stock and stock-based awards.
The 2002 Omnibus Plan provides that options can be granted through May 2, 2007, for the purchase of Eastman common stock at an option price not less than 100 percent of the per share fair market value on the date of the stock option's grant.
There is a maximum of 7.5 million shares of common stock available for option grants and other awards during the term of the 2002 Omnibus Plan.
Director Long-Term Compensation Plan Eastman's 2002 Director Long-Term Compensation Plan provides for grants of nonqualified stock options and restricted shares to nonemployee members of the Board of Directors.
Shares of restricted stock are granted upon the first day of the directors' initial term of service and nonqualified stock options and shares of restricted stock are granted each year following the annual meeting of stockholders.
The 2002 Director Plan provides that options can be granted through the later of May 1, 2007, or the date of the annual meeting of stockholders in 2007 for the purchase of Eastman common stock at an option price not less than the stock's fair market value on the date of the grant.
Interest Expense, Net and Income Taxes Net interest expense decreased by $3.2 million, or 9.0%, for the year ended December 31, 2010 compared to the year ended December 31, 2009, primarily as a result of higher capitalized interest ($3.9 million) related to the Counce and Valdosta major energy optimization projects during the year ended December 31, 2010 compared to the same period in 2009.
Due to the impact of recording the fuel tax credits, PCA’s effective tax rate was (34.2%) for the year ended December 31, 2010 and 16.1% for the year ended December 31, 2009.
Excluding the impact of the fuel tax credits, the effective tax rate would have been 34.5% for the year ended December 31, 2010 and 36.3% for the same period in 2009.
The effective tax rate varies from the U. S.  federal statutory tax rate of 35.0% principally due to the impact of the fuel tax credits, state and local income taxes and the domestic manufacturers’ deduction.
PCA recorded a material change in its uncertain tax positions under ASC 740, “Income Taxes,” of $102.0 million in the fourth quarter of 2010 due to the amendment of the 2009 federal income tax return to claim gallons of alternative fuel produced at the Filer City, Michigan mill.
Due to the proprietary nature of the biofuel process at the Filer City mill, uncertainty as to total fuel gallons qualifying for the credit exists, which caused the additional reserve.
Pending the timing and the outcome of the IRS review that is currently under way, which is not determinable at this time, the reserve for uncertain tax positions could change significantly.
Liquidity and Capital Resources
## Table 1 ##
Operating Activities Net cash provided by operating activities for the year ended December 31, 2011 was $345.5 million compared to $349.9 million for the year ended December 31, 2010, a decrease of $4.4 million, or 1.3%.
Net income, excluding the income from the tax credits (described in Note 16 to the financial statements included in this report) of $47.7 million in 2010, was $158.0 million and $157.7 million, respectively, for 2011 and 2010.
Depreciation, depletion and amortization expense was higher by $7.7 million (primarily due to increased depreciation from the recently-completed major energy projects) and requirements for operating assets and liabilities were lower by $14.1 million in 2011 compared to 2010, which increased net cash provided by operating activities.
The change in operating assets and liabilities was primarily due to an improvement in accounts receivable ($33.3 million) resulting from price increases in 2010 and favorable changes in inventory ($20.0 million) in 2011 compared to 2010 due to a 2010 build in inventory in anticipation of the downtime related to the major energy project work completed in 2011.
This was partially offset by unfavorable changes in accounts payable ($26.1 million) and higher pension contributions ($6.9 million) in 2011 compared to 2010.
In addition, PCA utilized fewer alternative fuel mixture and cellulosic biofuel producer credits to reduce federal tax payments in 2011 than it did in 2010, resulting in higher cash taxes paid ($33.6 million) in 2011 compared to the same period in 2010.
Cash requirements for operating activities are subject to PCA’s operating needs, the timing of collection of receivables and payments of payables and expenses, and seasonal fluctuations in its operations.
Net cash provided by operating activities for the year ended December 31, 2010 was $349.9 million compared to $306.1 million for the year ended December 31, 2009, an increase of $43.8 million, or 14.3%.
Net
PRUDENTIAL FINANCIAL, INC.  Notes to Consolidated Financial Statements entities.
This analysis includes a review of (1) the Company’s rights and responsibilities as investment manager and (2) variable interests (if any) held by the Company.
The assets of these VIEs are restricted and must be used first to settle liabilities of the VIE.
The Company is not required to provide, and has not provided, material financial or other support to any of these VIEs.
Effective January 1, 2016, the Company adopted new FASB guidance (ASU 2015-02, Consolidation (Topic 810): Amendments to Consolidation Analysis) that resulted in the deconsolidation of certain of its previously consolidated CLOs.
See Note 2 for additional information.
Additionally, the Company is the primary beneficiary of certain VIEs in which the Company has invested, as part of its investment activities, but for which it is not the investment manager.
These include structured investments issued by a VIE that manages yen-denominated investments coupled with cross-currency coupon swap agreements thereby creating synthetic dual currency investments.
The Company’s involvement in the structuring of these investments combined with its economic interest indicates that the Company is the primary beneficiary.
The Company has not provided material financial support or other support that was not contractually required to these VIEs.
The table below reflects the carrying amount and balance sheet caption in which the assets and liabilities of consolidated VIEs are reported.
The liabilities primarily comprise obligations under debt instruments issued by the VIEs that are non-recourse to the Company.
The creditors of these VIEs do not have recourse to the Company in excess of the assets contained within the VIEs.
## Table 2 ##
(1) As a result of the adoption of the new accounting guidance ASU 2015-02 effective January 1, 2016, total assets of consolidated VIEs reflects $1,386 million related to VIEs whose beneficial interests are wholly-owned by consolidated subsidiaries.
Recourse is limited to the assets of the respective VIE and does not extend to the general credit of Prudential Financial.
As of December 31, 2016, the maturities of these obligations were greater than five years.
Unconsolidated Variable Interest Entities The Company has determined that it is not the primary beneficiary of certain VIEs for which it is the investment manager.
These VIEs consist primarily of CLOs and investment funds for which the Company has determined that it is not the primary beneficiary as it does not have both (1) the power to direct the activities of the VIE that most significantly impact the economic performance of the entity and (2) the obligation to absorb losses of the entity that could be potentially significant to the VIE or the right to receive benefits from the entity that could be potentially significant.
The Company’s maximum exposure to loss resulting from its relationship with unconsolidated VIEs for which it is the investment manager is limited to its investment in the VIEs, which was $515 million and $218 million at December 31, 2016 and 2015, respectively.
These investments are reflected in “Fixed maturities, available-for-sale,” “Other trading account assets, at fair value” and “Other long-term investments.
” There are no liabilities associated with these unconsolidated VIEs on the Company’s Consolidated Statements of Financial Position.
In the normal course of its activities, the Company will invest in joint ventures and limited partnerships.
These ventures include hedge funds, private equity funds and real estate-related funds and may or may not be VIEs.
The Company’s maximum exposure to loss on these investments, both VIEs and non-VIEs, is limited to the amount of its investment.
The Company has determined that it is not required to consolidate these entities because either (1) it does not control them or (2) it does not have the obligation to absorb losses of the entities that could be potentially significant to the entities or the right to receive benefits from the entities that could be potentially significant.
The Company classifies these investments as “Other long-term investments” and its maximum exposure to loss associated with these entities was $8,010 million and $7,532 million as of December 31, 2016 and 2015, respectively.
In addition, in the normal course of its activities, the Company will invest in structured investments including VIEs for which it is not the investment manager.
These structured investments typically invest in fixed income investments and are managed by third parties and

<table><tr><td>(Dollars in millions)</td><td>Cumulative Translation Adjustment$</td><td>UnfundedAdditionalMinimum Pension Liability$</td><td>Unrecognized Loss and Prior Service Cost, net of taxes$</td><td>Unrealized Gains (Losses) on Cash Flow Hedges$</td><td>Unrealized Losses on Investments$</td><td>Accumulated Other Comprehensive Income (Loss)$</td></tr><tr><td>Balance at December 31, 2004</td><td>155</td><td>-248</td><td>--</td><td>-8</td><td>-2</td><td>-103</td></tr><tr><td>Period change</td><td>-94</td><td>-7</td><td>--</td><td>3</td><td>1</td><td>-97</td></tr><tr><td>Balance at December 31, 2005</td><td>61</td><td>-255</td><td>--</td><td>-5</td><td>-1</td><td>-200</td></tr><tr><td>Period change</td><td>60</td><td>48</td><td>--</td><td>-1</td><td>--</td><td>107</td></tr><tr><td>Pre-SFAS No. 158 balance at December 31, 2006</td><td>121</td><td>-207</td><td>--</td><td>-6</td><td>-1</td><td>-93</td></tr><tr><td>Adjustments to apply SFAS No. 158</td><td>--</td><td>207</td><td>-288</td><td>--</td><td>--</td><td>-81</td></tr><tr><td>Balance at December 31, 2006</td><td>121</td><td>--</td><td>-288</td><td>-6</td><td>-1</td><td>-174</td></tr></table>
<table><tr><td></td><td colspan="3">For the Year Ended December 31,</td></tr><tr><td></td><td>2011</td><td>2010</td><td>2009</td></tr><tr><td></td><td colspan="3">(In millions)</td></tr><tr><td>Net cash provided by (used for):</td><td></td><td></td><td></td></tr><tr><td>Operating activities</td><td>$345.5</td><td>$349.9</td><td>$306.1</td></tr><tr><td>Investing activities</td><td>-350.1</td><td>-321.3</td><td>-119.3</td></tr><tr><td>Financing activities</td><td>-35.6</td><td>-92.8</td><td>-75.5</td></tr><tr><td>Net increase (decrease) in cash</td><td>$-40.2</td><td>$-64.2</td><td>$111.3</td></tr></table>
<table><tr><td></td><td colspan="2">Consolidated VIEs forWhich the Company is theInvestment Manager December 31,</td><td colspan="2">Other Consolidated VIEs December 31,</td></tr><tr><td></td><td>2016-1</td><td>2015</td><td>2016</td><td>2015</td></tr><tr><td></td><td colspan="4">(in millions)</td></tr><tr><td>Fixed maturities, available-for-sale</td><td>$65</td><td>$0</td><td>$269</td><td>$179</td></tr><tr><td>Fixed maturities, held-to-maturity</td><td>81</td><td>0</td><td>783</td><td>760</td></tr><tr><td>Trading account assets supporting insurance liabilities</td><td>0</td><td>0</td><td>9</td><td>10</td></tr><tr><td>Other trading account assets</td><td>2,140</td><td>9,536</td><td>0</td><td>0</td></tr><tr><td>Commercial mortgage and other loans</td><td>503</td><td>0</td><td>0</td><td>300</td></tr><tr><td>Other long-term investments</td><td>1,083</td><td>0</td><td>114</td><td>155</td></tr><tr><td>Cash and cash equivalents</td><td>618</td><td>337</td><td>1</td><td>1</td></tr><tr><td>Accrued investment income</td><td>10</td><td>56</td><td>4</td><td>3</td></tr><tr><td>Other assets</td><td>424</td><td>324</td><td>1</td><td>3</td></tr><tr><td>Total assets of consolidated VIEs</td><td>$4,924</td><td>$10,253</td><td>$1,181</td><td>$1,411</td></tr><tr><td>Notes issued by consolidated VIEs</td><td>$2,150</td><td>$8,597</td><td>$0</td><td>$0</td></tr><tr><td>Other liabilities</td><td>611</td><td>674</td><td>7</td><td>3</td></tr><tr><td>Total liabilities of consolidated VIEs</td><td>$2,761</td><td>$9,271</td><td>$7</td><td>$3</td></tr></table>

Question: At December 31,what year is Other assets in terms of Other Consolidated VIEs higher?
Answer: 2015