notes to consolidated financial statements jpmorgan chase & co./2009 annual report 236 the following table presents the u.s .and non-u.s .components of income before income tax expense/ ( benefit ) and extraordinary gain for the years ended december 31 , 2009 , 2008 and 2007 .year ended december 31 , ( in millions ) 2009 2008 2007 .
[['year ended december 31 ( in millions )', '2009', '2008', '2007'], ['u.s .', '$ 6263', '$ -2094 ( 2094 )', '$ 13720'], ['non-u.s. ( a )', '9804', '4867', '9085'], ['income before income taxexpense/ ( benefit ) andextraordinary gain', '$ 16067', '$ 2773', '$ 22805']]
non-u.s. ( a ) 9804 4867 9085 income before income tax expense/ ( benefit ) and extraordinary gain $ 16067 $ 2773 $ 22805 ( a ) for purposes of this table , non-u.s .income is defined as income generated from operations located outside the u.s .note 28 2013 restrictions on cash and inter- company funds transfers the business of jpmorgan chase bank , national association ( 201cjpmorgan chase bank , n.a . 201d ) is subject to examination and regulation by the office of the comptroller of the currency ( 201cocc 201d ) .the bank is a member of the u.s .federal reserve sys- tem , and its deposits are insured by the fdic .the board of governors of the federal reserve system ( the 201cfed- eral reserve 201d ) requires depository institutions to maintain cash reserves with a federal reserve bank .the average amount of reserve balances deposited by the firm 2019s bank subsidiaries with various federal reserve banks was approximately $ 821 million and $ 1.6 billion in 2009 and 2008 , respectively .restrictions imposed by u.s .federal law prohibit jpmorgan chase and certain of its affiliates from borrowing from banking subsidiar- ies unless the loans are secured in specified amounts .such secured loans to the firm or to other affiliates are generally limited to 10% ( 10 % ) of the banking subsidiary 2019s total capital , as determined by the risk- based capital guidelines ; the aggregate amount of all such loans is limited to 20% ( 20 % ) of the banking subsidiary 2019s total capital .the principal sources of jpmorgan chase 2019s income ( on a parent company 2013only basis ) are dividends and interest from jpmorgan chase bank , n.a. , and the other banking and nonbanking subsidi- aries of jpmorgan chase .in addition to dividend restrictions set forth in statutes and regulations , the federal reserve , the occ and the fdic have authority under the financial institutions supervisory act to prohibit or to limit the payment of dividends by the banking organizations they supervise , including jpmorgan chase and its subsidiaries that are banks or bank holding companies , if , in the banking regulator 2019s opinion , payment of a dividend would consti- tute an unsafe or unsound practice in light of the financial condi- tion of the banking organization .at january 1 , 2010 and 2009 , jpmorgan chase 2019s banking subsidi- aries could pay , in the aggregate , $ 3.6 billion and $ 17.0 billion , respectively , in dividends to their respective bank holding compa- nies without the prior approval of their relevant banking regulators .the capacity to pay dividends in 2010 will be supplemented by the banking subsidiaries 2019 earnings during the year .in compliance with rules and regulations established by u.s .and non-u.s .regulators , as of december 31 , 2009 and 2008 , cash in the amount of $ 24.0 billion and $ 34.8 billion , respectively , and securities with a fair value of $ 10.2 billion and $ 23.4 billion , re- spectively , were segregated in special bank accounts for the benefit of securities and futures brokerage customers .note 29 2013 capital the federal reserve establishes capital requirements , including well-capitalized standards for the consolidated financial holding company .the occ establishes similar capital requirements and standards for the firm 2019s national banks , including jpmorgan chase bank , n.a. , and chase bank usa , n.a .there are two categories of risk-based capital : tier 1 capital and tier 2 capital .tier 1 capital includes common stockholders 2019 equity , qualifying preferred stock and minority interest less goodwill and other adjustments .tier 2 capital consists of preferred stock not qualifying as tier 1 , subordinated long-term debt and other instru- ments qualifying as tier 2 , and the aggregate allowance for credit losses up to a certain percentage of risk-weighted assets .total regulatory capital is subject to deductions for investments in certain subsidiaries .under the risk-based capital guidelines of the federal reserve , jpmorgan chase is required to maintain minimum ratios of tier 1 and total ( tier 1 plus tier 2 ) capital to risk-weighted assets , as well as minimum leverage ratios ( which are defined as tier 1 capital to average adjusted on 2013balance sheet assets ) .failure to meet these minimum requirements could cause the federal reserve to take action .banking subsidiaries also are subject to these capital requirements by their respective primary regulators .as of december 31 , 2009 and 2008 , jpmorgan chase and all of its banking sub- sidiaries were well-capitalized and met all capital requirements to which each was subject. .

Question: for the year ended december 312009 what was the percentage of the income before income tax expense/ ( benefit ) and extraordinary gain from the us
Answer: 39%