The following table illustrates the effect that a 10% unfavorable or favorable movement in foreign currency exchange rates, relative to the U. S.  dollar, would have on the fair value of our forward exchange contracts as of October 30, 2010 and October 31, 2009:
## Table 0 ##
The calculation assumes that each exchange rate would change in the same direction relative to the U. S.  dollar.
In addition to the direct effects of changes in exchange rates, such changes typically affect the volume of sales or the foreign currency sales price as competitors’ products become more or less attractive.
Our sensitivity analysis of the effects of changes in foreign currency exchange rates does not factor in a potential change in sales levels or local currency selling prices.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued) ACE Limited and Subsidiaries Under Swiss corporate law, the Company may not generally issue Common Shares below their par value.
In the event there is a need to raise common equity at a time when the trading price of the Company’s Common Shares is below par value, the Company will need to obtain shareholder approval to decrease the par value of the Common Shares.
b) Shares issued, outstanding, authorized, and conditional Following is a table of changes in Common Shares issued and outstanding for the years ended December 31, 2009, 2008, and 2007:
## Table 1 ##
In July 2008, prior to the Continuation, the Company issued and placed 2,000,000 Common Shares in treasury principally for issuance upon the exercise of employee stock options.
At December 31, 2009, 1,316,959 Common Shares remain in treasury after net shares redeemed under employee share-based compensation plans.
Common Shares issued to employee trust are the shares issued by the Company to a rabbi trust for deferred compensation obligations as discussed in Note 12 f) below.
Shares authorized The Board is currently authorized to increase the share capital from time to time through the issuance of up to 99,750,000 fully paid up Common Shares with a par value of CHF 31.88 each.
Conditional share capital for bonds and similar debt instruments The share capital of the Company may be increased through the issuance of a maximum of 33,000,000 Common Shares with a par value of CHF 31.88 each, payable in full, through the exercise of conversion and/or option or warrant rights granted in connection with bonds, notes, or similar instruments, issued or to be issued by the Company, including convertible debt instruments.
Conditional share capital for employee benefit plans The share capital of the Company may be increased through the issuance of a maximum of 30,401,725 Common Shares with a par value of CHF 31.88 each, payable in full, in connection with the exercise of option rights granted to any employee of the Company, and any consultant, director, or other person providing services to the Company.
c) ACE Limited securities repurchase authorization In November 2001, the Board authorized the repurchase of any ACE issued debt or capital securities, which includes ACE’s Common Shares, up to an aggregate total of $250 million.
These purchases may take place from time to time in the open market or in private purchase transactions.
At December 31, 2009, this authorization had not been utilized.
d) General restrictions The holders of the Common Shares are entitled to receive dividends as proposed by the Board and approved by the shareholders.
Holders of Common Shares are allowed one vote per share provided that, if the controlled shares of any shareholder constitute ten percent or more of the outstanding Common Shares of the Company, only a fraction of the vote will be allowed
The process of establishing loss reserves for property and casualty claims can be complex and is subject to considerable uncertainty as it requires the use of informed estimates and judgments based on circumstances known at the date of accrual.
The following table shows our total reserves segregated between case reserves (including loss expense reserves) and IBNR reserves at December 31, 2009 and 2008.
## Table 2 ##
The following table segregates loss reserves by line of business including property and all other, casualty, and personal accident (A&H) at December 31, 2009 and 2008.
In the table, loss expenses are defined to include unallocated and allocated loss adjustment expenses.
For certain lines, in particular ACE International and ACE Bermuda products, loss adjustment expenses are partially included in IBNR and partially included in loss expenses.
## Table 3 ##
The judgments used to estimate unpaid loss and loss expense reserves require different considerations depending upon the individual circumstances underlying the insured loss.
For example, the reserves established for high excess casualty claims, A&E claims, claims from major catastrophic events, or the IBNR for our various product lines each require different assumptions and judgments to be made.
Necessary judgments are based on numerous factors and may be revised as additional experience and other data become available and are reviewed, as new or improved methods are developed, or as laws change.
Hence, ultimate loss payments may differ from the estimate of the ultimate liabilities made at the balance sheet date.
Changes to our previous estimates of prior period loss reserves impact the reported calendar year underwriting results by worsening our reported results if the prior year reserves prove to be deficient or improving our reported results if the prior year reserves prove to be redundant.
The potential for variation in loss reserves is impacted by numerous factors, which we discuss below.
We establish loss and loss expense reserves for our liabilities from claims for all of the insurance and reinsurance business that we write.
For those claims reported by insureds or ceding companies to us prior to the balance sheet date, and

['

October 30, 2010	October 31, 2009
Fair value of forward exchange contracts asset	$7,256	$8,367
Fair value of forward exchange contracts after a 10% unfavorable movement in foreign currency exchange rates asset	$22,062	$20,132
Fair value of forward exchange contracts after a 10% favorable movement in foreign currency exchange rates liability	$-7,396	$-6,781

', '

2009	2008	2007
Shares issued, beginning of year	335,413,501	329,704,531	326,455,468
Shares issued, net	2,000,000	3,140,194	1,213,663
Exercise of stock options	168,720	2,365,401	1,830,004
Shares issued under Employee Stock Purchase Plan	259,395	203,375	205,396
Shares issued, end of year	337,841,616	335,413,501	329,704,531
Common Shares in treasury, end of year	-1,316,959	-1,768,030	–
Shares issued and outstanding, end of year	336,524,657	333,645,471	329,704,531
Common Shares issued to employee trust
Balance, beginning of year	-108,981	-117,231	-166,425
Shares redeemed	7,500	8,250	49,194
Balance, end of year	-101,481	-108,981	-117,231

', '

2009	2008
(in millions of U.S. dollars)	Gross	Ceded	Net	Gross	Ceded	Net
Case reserves	$17,307	$6,664	$10,643	$16,583	$6,539	$10,044
IBNR reserves	20,476	6,081	14,395	20,593	6,396	14,197
Total	$37,783	$12,745	$25,038	$37,176	$12,935	$24,241

', '

2009	2008
(in millions of U.S. dollars)	Gross	Ceded	Net	Gross	Ceded	Net
Property and all other
Case reserves	$3,149	$1,600	$1,549	$3,180	$1,367	$1,813
Loss expenses	260	81	179	264	92	172
IBNR reserves	2,028	815	1,213	2,456	1,084	1,372
Subtotal	5,437	2,496	2,941	5,900	2,543	3,357
Casualty
Case reserves	9,506	3,177	6,329	8,700	3,178	5,522
Loss expenses	3,773	1,661	2,112	3,871	1,779	2,092
IBNR reserves	17,777	5,110	12,667	17,455	5,144	12,311
Subtotal	31,056	9,948	21,108	30,026	10,101	19,925
A&H
Case reserves	588	144	444	536	121	415
Loss expenses	31	1	30	32	2	30
IBNR reserves	671	156	515	682	168	514
Subtotal	1,290	301	989	1,250	291	959
Total
Case reserves	13,243	4,921	8,322	12,416	4,666	7,750
Loss expenses	4,064	1,743	2,321	4,167	1,873	2,294
IBNR reserves	20,476	6,081	14,395	20,593	6,396	14,197
Total	$37,783	$12,745	$25,038	$37,176	$12,935	$24,241

']

Question: what's the total amount of Loss expenses Casualty of 2008 Gross, and Case reserves of 2009 Gross ?
Answer: 21178.0