the hartford financial services group , inc . notes to consolidated financial statements ( continued ) 7 . deferred policy acquisition costs and present value of future profits ( continued ) results changes in the dac balance are as follows: .

Table: 2011 2010 2009 balance january 1 $ 9857 $ 10686 $ 13248 deferred costs 2608 2648 2853 amortization 2014 dac -2920 ( 2920 ) -2665 ( 2665 ) -3247 ( 3247 ) amortization 2014 dac from discontinued operations 2014 -17 ( 17 ) -10 ( 10 ) amortization 2014 unlock benefit ( charge ) pre-tax [1] -507 ( 507 ) 138 -1010 ( 1010 ) adjustments to unrealized gains and losses on securities available-for-sale and other [2] -377 ( 377 ) -1159 ( 1159 ) -1031 ( 1031 ) effect of currency translation 83 215 -39 ( 39 ) cumulative effect of accounting change pre-tax [3] 2014 11 -78 ( 78 ) balance december 31 $ 8744 $ 9857 $ 10686

[1] the most significant contributors to the unlock charge recorded during the year ended december 31 , 2011 were assumption changes which reduced expected future gross profits including additional costs associated with implementing the japan hedging strategy and the u.s . variable annuity macro hedge program , as well as actual separate account returns below our aggregated estimated return . the most significant contributors to the unlock benefit recorded during the year ended december 31 , 2010 were actual separate account returns being above our aggregated estimated return . also included in the benefit are assumption updates related to benefits from withdrawals and lapses , offset by hedging , annuitization estimates on japan products , and long-term expected rate of return updates . the most significant contributors to the unlock charge recorded during the year ended december 31 , 2009 were the results of actual separate account returns being significantly below our aggregated estimated return for the first quarter of 2009 , partially offset by actual returns being greater than our aggregated estimated return for the period from april 1 , 2009 to december 31 , 2009 . [2] the most significant contributor to the adjustments was the effect of declining interest rates , resulting in unrealized gains on securities classified in aoci . other includes a $ 34 decrease as a result of the disposition of dac from the sale of the hartford investment canadian canada in 2010 . [3] for the year ended december 31 , 2010 the effect of adopting new accounting guidance for embedded credit derivatives resulted in a decrease to retained earnings and , as a result , a dac benefit . in addition , an offsetting amount was recorded in unrealized losses as unrealized losses decreased upon adoption of the new accounting guidance . for the year ended december 31 , 2009 the effect of adopting new accounting guidance for investments other- than- temporarily impaired resulted in an increase to retained earnings and , as a result , a dac charge . in addition , an offsetting amount was recorded in unrealized losses as unrealized losses increased upon adoption of the new accounting guidance . as of december 31 , 2011 , estimated future net amortization expense of present value of future profits for the succeeding five years is $ 39 , $ 58 , $ 24 , $ 23 and $ 22 in 2012 , 2013 , 2014 , 2015 and 2016 , respectively. .

Question: what is the change in dac balance resulting from all amortization accounts in 2011?
Answer: -3427
Calculation: add(-2920, -507)