## Table 0 ##
(1) 2012 includes approximately $635 million of incremental charge-offs related to the Office of the Comptroller of the Currency (OCC) guidance issued in the third quarter of 2012, which required mortgage loans to borrowers that have gone through Chapter 7 U. S.  Bankruptcy Code to be written down to collateral value.
There was a corresponding approximate $600 million release in the third quarter of 2012 Allowance for loan losses related to these charge-offs.2012 also includes a benefit to charge-offs of approximately $40 million related to finalizing the impact of the OCC guidance in the fourth quarter of 2012.
(2) 2012 includes approximately $370 million of incremental charge-offs related to previously deferred principal balances on modified loans in the first quarter of 2012.
These charge-offs were related to anticipated forgiveness of principal in connection with the national mortgage settlement.
There was a corresponding approximate $350 million reserve release in the first quarter of 2012 related to these charge-offs.
(3) Recoveries have been reduced by certain collection costs that are incurred only if collection efforts are successful.
(4) Includes all adjustments to the allowance for credit losses, such as changes in the allowance from acquisitions, dispositions, securitizations, FX translation, purchase accounting adjustments, etc.
(5) 2016 includes reductions of approximately $574 million related to the sale or transfer to held-for-sale (HFS) of various loan portfolios, which includes approximately $106 million related to the transfer of various real estate loan portfolios to HFS.
Additionally, 2016 includes a reduction of approximately $199 million related to FX translation.
(6) 2015 includes reductions of approximately $2.4 billion related to the sale or transfer to held-for-sale (HFS) of various loan portfolios, which includes approximately $1.5 billion related to the transfer of various real estate loan portfolios to HFS.
Additionally, 2015 includes a reduction of approximately $474 million related to FX translation.
(7) 2014 includes reductions of approximately $1.1 billion related to the sale or transfer to HFS of various loan portfolios, which includes approximately $411 million related to the transfer of various real estate loan portfolios to HFS, approximately $204 million related to the transfer to HFS of a business in Greece, approximately $177 million related to the transfer to HFS of a business in Spain, approximately $29 million related to the transfer to HFS of a business in Honduras, and approximately $108 million related to the transfer to HFS of various EMEA loan portfolios.
Additionally, 2014 includes a reduction of approximately $463 million related to FX translation.
(8) 2013 includes reductions of approximately $2.4 billion related to the sale or transfer to HFS of various loan portfolios, which includes approximately $360 million related to the sale of Credicard and approximately $255 million related to a transfer to HFS of a loan portfolio in Greece, approximately $230 million related to a non-provision transfer of reserves associated with deferred interest to other assets which includes deferred interest and approximately $220 million related to FX translation.
(9) 2012 includes reductions of approximately $875 million related to the sale or transfer to HFS of various U. S.  loan portfolios.
(10) 2015 includes a reclassification of $271 million of Allowance for loan losses to allowance for unfunded lending commitments, included in the Other line item.
This reclassification reflects the re-attribution of $271 million in allowance for credit losses between the funded and unfunded portions of the corporate credit portfolios and does not reflect a change in the underlying credit performance of these portfolios.
(11) December 31, 2016, December 31, 2015, December 31, 2014, December 31, 2013 and December 31, 2012 exclude $3.5 billion, $5.0 billion, $5.9 billion, $5.0 billion and $5.3 billion, respectively, of loans which are carried at fair value.
(12) Represents additional credit reserves recorded as Other liabilities on the Consolidated Balance Sheet.
(13) Allowance for loan losses represents management’s best estimate of probable losses inherent in the portfolio, as well as probable losses related to large individually evaluated impaired loans and troubled debt restructurings.
See “Significant Accounting Policies and Significant Estimates” and Note 1 to the Consolidated Financial Statements below.
Attribution of the allowance is made for analytical purposes only and the entire allowance is available to absorb probable credit losses inherent in the overall portfolio.
As set forth in the table above, sequentially, Citi’s total HQLA decreased on an end-of-period basis and remained largely unchanged on an average basis.
The end-of-period decrease was driven primarily by a slight decline in deposits.
Citi’s HQLA as set forth above does not include Citi’s available borrowing capacity from the Federal Home Loan Banks (FHLB) of which Citi is a member, which was approximately $21 billion as of December 31, 2016 (compared to $24 billion as of September 30, 2016 and $36 billion as of December 31, 2015) and maintained by eligible collateral pledged to such banks.
The HQLA also does not include Citi’s borrowing capacity at the U. S.  Federal Reserve Bank discount window or other central banks, which would be in addition to the resources noted above.
In general, Citi’s liquidity is fungible across legal entities within its bank group.
Citi’s bank subsidiaries, including Citibank, can lend to the Citi parent and broker-dealer entities in accordance with Section 23A of the Federal Reserve Act.
As of December 31, 2016, the capacity available for lending to these entities under Section 23A was approximately $15 billion, unchanged from September 30, 2016 and compared to $17 billion as of December 31, 2015, subject to certain eligible non-cash collateral requirements.
Loans As part of its funding and liquidity objectives, Citi seeks to fund its existing asset base appropriately as well as maintain sufficient liquidity to grow its core businesses in Citicorp, including its loan portfolio.
Citi maintains a diversified portfolio of loans to its consumer and institutional clients.
The table below sets forth the end-of-period loans, by business and/or segment, and the total average loans for each of the periods indicated:
## Table 1 ##
(1) Includes loans in certain EMEA countries for all periods presented.
End-of-period loans increased 1% year-over-year and declined 2% sequentially.
Excluding the impact of FX translation, Citigroup’s end-of-period loans increased 3% year-over-year, as growth in Citicorp more than offset continued declines in Citi Holdings.
Sequentially, Citigroup’s end-of-period loans decreased 1%, driven by declines in ICG and Citi Holdings, which more than offset the increase in GCB.
Excluding the impact of FX translation, Citicorp loans increased 6% year-over-year.
GCB loans grew 8% year-overyear, driven by 14% growth in North America.
Within North America, Citi-branded cards increased 28%, driven primarily by the acquisition of the Costco portfolio toward the end of the second quarter of 2016.  International GCB loans declined 2%, as 7% growth in Mexico was more than offset by a 5% decline in Asia, reflecting Citi’s continued optimization of its portfolio in this region to generate higher returns.
ICG loans grew 4% year-over-year, driven by growth in lending to the high net worth target clients in its private banking segment.
Corporate lending declined 1%, primarily driven by repayments near the end of the fourth quarter of 2016.
This type of activity is not unusual as changes in balances are driven by the episodic nature of clients’ needs.
Treasury and trade solutions loans increased 1% as Citi continued to support its clients while utilizing its distribution capabilities to optimize the balance sheet and drive returns.
Excluding the impact of FX translation, Citi Holdings loans decreased 33% year-over-year, driven by over $9 billion of reductions in North America mortgages, including transfers to held-for-sale.
Contributions The Company鈥檚 funding practice for U. S.  and non-U.
S.  pension and postretirement plans is generally to fund to minimum funding requirements in accordance with applicable local laws and regulations.
The Company may increase its contributions above the minimum required contribution, if appropriate.
In addition, management has the ability to change its funding practices.
For the U. S.  pension plans, there were no required minimum cash contributions for 2016 or 2015.
The following table summarizes the actual Company contributions for the years ended December 31, 2016 and 2015, as well as estimated expected Company contributions for 2017.
Expected contributions are subject to change, since contribution decisions are affected by various factors, such as market performance, tax considerations, and regulatory requirements.
## Table 2 ##
(1) Amounts reported for 2017 are expected amounts.
(2) The U. S.  pension plans include benefits paid directly by the Company for the nonqualified pension plans.
Funded Status and Accumulated Other Comprehensive Income The following tables summarize the funded status and amounts recognized in the Consolidated Balance Sheet for the Company鈥檚 pension and postretirement plans:
## Table 3 ##
(1) Curtailment and settlement (gains) losses relate to repositioning and divestiture activities.
## Table 4 ##
(1) Disclosure of non-agency-sponsored mortgages as senior and subordinated interests is indicative of the interests’ position in the capital structure of the securitization.
(2) Anticipated net credit losses represent estimated loss severity associated with defaulted mortgage loans underlying the mortgage securitizations disclosed above.
Anticipated net credit losses, in this instance, do not represent total credit losses incurred to date, nor do they represent credit losses expected on retained interests in mortgage securitizations.
NM Anticipated net credit losses are not meaningful due to U. S.  agency guarantees.
The interests retained by the Company range from highly rated and/or senior in the capital structure to unrated and/or residual interests.
The key assumptions used to value retained interests, and the sensitivity of the fair value to adverse changes of 10% and 20% in each of the key assumptions, are set forth in the tables below.
The negative effect of each change is calculated independently, holding all other assumptions constant.
Because the key assumptions may not be independent, the net effect of simultaneous adverse changes in the key assumptions may be less than the sum of the individual effects shown below.
## Table 5 ##
December 31, 2015
## Table 6 ##
Note: Citi Holdings held no subordinated interests in mortgage securitizations as of December 31, 2016 and 2015.
(1) Disclosure of non-agency-sponsored mortgages as senior and subordinated interests is indicative of the interests’ position in the capital structure of the securitization.
(2) Anticipated net credit losses represent estimated loss severity associated with defaulted mortgage loans underlying the mortgage securitizations disclosed above.
Anticipated net credit losses, in this instance, do not represent total credit losses incurred to date, nor do they represent credit losses expected on retained interests in mortgage securitizations.
NM Anticipated net credit losses are not meaningful due to U. S.  agency guarantees.
SYNOPSYS, INC.  NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—Continued The Company has the following tax loss and credit carryforwards available to offset future income tax liabilities:

Tables referenced above, in order (Table 0 first):
<table><tr><td>As a percentage of average corporate loans</td><td>0.17%</td><td>0.08%</td><td>0.11%</td><td>0.09%</td><td>0.11%</td></tr><tr><td>Allowance for loan losses at end of period<sup>-13</sup></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Citicorp</td><td>$10,721</td><td>$10,331</td><td>$10,809</td><td>$12,410</td><td>$13,775</td></tr><tr><td>Citi Holdings</td><td>1,339</td><td>2,295</td><td>5,185</td><td>7,238</td><td>11,680</td></tr><tr><td>Total Citigroup</td><td>$12,060</td><td>$12,626</td><td>$15,994</td><td>$19,648</td><td>$25,455</td></tr><tr><td>Allowance by type</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Consumer</td><td>$9,358</td><td>$9,835</td><td>$13,547</td><td>$16,974</td><td>$22,585</td></tr><tr><td>Corporate</td><td>2,702</td><td>2,791</td><td>2,447</td><td>2,674</td><td>2,870</td></tr><tr><td>Total Citigroup</td><td>$12,060</td><td>$12,626</td><td>$15,994</td><td>$19,648</td><td>$25,455</td></tr></table>
<table><tr><td>In billions of dollars</td><td>Dec. 31, 2016</td><td>Sept. 30, 2016</td><td>Dec. 31, 2015</td></tr><tr><td>Global Consumer Banking</td><td></td><td></td><td></td></tr><tr><td>North America</td><td>$188.6</td><td>$180.0</td><td>$165.5</td></tr><tr><td>Latin America</td><td>23.1</td><td>23.9</td><td>25.5</td></tr><tr><td>Asia<sup>-1</sup></td><td>80.5</td><td>85.8</td><td>86.0</td></tr><tr><td>Total</td><td>$292.2</td><td>$289.7</td><td>$277.0</td></tr><tr><td>Institutional Clients Group</td><td></td><td></td><td></td></tr><tr><td>Corporate lending</td><td>115.4</td><td>120.8</td><td>118.5</td></tr><tr><td>Treasury and trade solutions (TTS)</td><td>71.9</td><td>72.3</td><td>71.4</td></tr><tr><td>Private bank,Markets and securities servicesand other</td><td>111.6</td><td>116.5</td><td>101.7</td></tr><tr><td>Total</td><td>$298.9</td><td>$309.6</td><td>$291.6</td></tr><tr><td>Total Citicorp</td><td>591.1</td><td>599.3</td><td>568.6</td></tr><tr><td>Total Citi Holdings</td><td>33.3</td><td>39.1</td><td>49.0</td></tr><tr><td>Total Citigroup loans (EOP)</td><td>$624.4</td><td>$638.4</td><td>$617.6</td></tr><tr><td>Total Citigroup loans (AVG)</td><td>$626.0</td><td>$635.8</td><td>$625.0</td></tr></table>
<table><tr><td></td><td colspan="6">Pension plans<sup>-1</sup></td><td colspan="6">Postretirement benefit plans<sup>-1</sup></td></tr><tr><td></td><td colspan="3">U.S. plans<sup>-2</sup></td><td colspan="3">Non-U.S. plans</td><td colspan="3">U.S. plans</td><td colspan="3">Non-U.S. plans</td></tr><tr><td>In millions of dollars</td><td>2017</td><td>2016</td><td>2015</td><td>2017</td><td>2016</td><td>2015</td><td>2017</td><td>2016</td><td>2015</td><td>2017</td><td>2016</td><td>2015</td></tr><tr><td>Contributions made by the Company</td><td>$—</td><td>$500</td><td>$—</td><td>$90</td><td>$82</td><td>$92</td><td>$—</td><td>$—</td><td>$174</td><td>$4</td><td>$4</td><td>$4</td></tr><tr><td>Benefits paid directly by the Company</td><td>71</td><td>56</td><td>52</td><td>44</td><td>44</td><td>42</td><td>—</td><td>6</td><td>61</td><td>5</td><td>5</td><td>5</td></tr></table>
<table><tr><td></td><td colspan="4">Pension plans</td><td colspan="4">Postretirement benefit plans</td></tr><tr><td>In millions of dollars</td><td colspan="2">U.S. plans</td><td colspan="2">Non-U.S. plans</td><td colspan="2">U.S. plans</td><td colspan="2">Non-U.S. plans</td></tr><tr><td></td><td>2016</td><td>2015</td><td>2016</td><td>2015</td><td>2016</td><td>2015</td><td>2016</td><td>2015</td></tr><tr><td>Change in projected benefit obligation</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Qualified plans</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Projected benefit obligation at beginning of year</td><td>$13,231</td><td>$14,060</td><td>$6,534</td><td>$7,252</td><td>$817</td><td>$917</td><td>$1,291</td><td>$1,527</td></tr><tr><td>Benefits earned during the year</td><td>3</td><td>4</td><td>154</td><td>168</td><td>—</td><td>—</td><td>10</td><td>12</td></tr><tr><td>Interest cost on benefit obligation</td><td>520</td><td>553</td><td>282</td><td>317</td><td>25</td><td>33</td><td>94</td><td>108</td></tr><tr><td>Plan amendments</td><td>—</td><td>—</td><td>-28</td><td>6</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Actuarial loss (gain)</td><td>351</td><td>-649</td><td>589</td><td>-28</td><td>-105</td><td>-55</td><td>3</td><td>-88</td></tr><tr><td>Benefits paid, net of participants’ contributions</td><td>-722</td><td>-751</td><td>-323</td><td>-294</td><td>-64</td><td>-90</td><td>-59</td><td>-57</td></tr><tr><td>Expected government subsidy</td><td>—</td><td>—</td><td>—</td><td>—</td><td>13</td><td>12</td><td>—</td><td>—</td></tr><tr><td>Divestitures</td><td>—</td><td>—</td><td>-22</td><td>-147</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Settlement (gain) loss<sup>(1)</sup></td><td>—</td><td>—</td><td>-38</td><td>-61</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Curtailment (gain) loss<sup>(1)</sup></td><td>13</td><td>14</td><td>-15</td><td>-8</td><td>—</td><td>—</td><td>-4</td><td>—</td></tr><tr><td>Foreign exchange impact and other</td><td>-125</td><td>—</td><td>-611</td><td>-671</td><td>—</td><td>—</td><td>-194</td><td>-211</td></tr><tr><td>Qualified plans</td><td>$13,271</td><td>$13,231</td><td>$6,522</td><td>$6,534</td><td>$686</td><td>$817</td><td>$1,141</td><td>$1,291</td></tr><tr><td>Nonqualified plans</td><td>729</td><td>712</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Projected benefit obligation at year end</td><td>$14,000</td><td>$13,943</td><td>$6,522</td><td>$6,534</td><td>$686</td><td>$817</td><td>$1,141</td><td>$1,291</td></tr></table>
<table><tr><td></td><td colspan="3">December 31, 2015</td></tr><tr><td></td><td></td><td colspan="2">Non-agency-sponsored mortgages<sup>-1</sup></td></tr><tr><td></td><td>U.S. agency-sponsored mortgages</td><td>Seniorinterests</td><td>Subordinatedinterests</td></tr><tr><td>Discount rate</td><td>0.0% to 11.4%</td><td>2.0% to 3.2%</td><td>2.9% to 12.1%</td></tr><tr><td>Weighted average discount rate</td><td>6.8%</td><td>2.9%</td><td>5.2%</td></tr><tr><td>Constant prepayment rate</td><td>5.7% to 34.9%</td><td>—</td><td>2.8% to 8.0%</td></tr><tr><td>Weighted average constant prepayment rate</td><td>11.8%</td><td>—</td><td>3.5%</td></tr><tr><td>Anticipated net credit losses<sup>-2</sup></td><td>NM</td><td>40.0%</td><td>38.1% to 92.0%</td></tr><tr><td>Weighted average anticipated net credit losses</td><td>NM</td><td>40.0%</td><td>70.6%</td></tr><tr><td>Weighted average life</td><td>3.5 to 13.8 years</td><td>2.5 to 9.8 years</td><td>8.9 to 12.9 years</td></tr></table>
<table><tr><td></td><td colspan="3">December 31, 2016</td></tr><tr><td></td><td></td><td colspan="2">Non-agency-sponsored mortgages<sup>-1</sup></td></tr><tr><td></td><td>U.S. agency-sponsored mortgages</td><td>Seniorinterests</td><td>Subordinatedinterests</td></tr><tr><td>Discount rate</td><td>0.7% to 28.2%</td><td>0.0% to 8.1%</td><td>5.1% to 26.4%</td></tr><tr><td>Weighted average discount rate</td><td>9.0%</td><td>2.1%</td><td>13.1%</td></tr><tr><td>Constant prepayment rate</td><td>6.8% to 22.8%</td><td>4.2% to 14.7%</td><td>0.5% to 37.5%</td></tr><tr><td>Weighted average constant prepayment rate</td><td>10.2%</td><td>11.0%</td><td>10.8%</td></tr><tr><td>Anticipated net credit losses<sup>-2</sup></td><td>NM</td><td>0.5% to 85.6%</td><td>8.0% to 63.7%</td></tr><tr><td>Weighted average anticipated net credit losses</td><td>NM</td><td>31.4%</td><td>48.3%</td></tr><tr><td>Weighted average life</td><td>0.2 to 28.8 years</td><td>5.0 to 8.5 years</td><td>1.2 to 12.1 years</td></tr></table>
<table><tr><td></td><td colspan="3">December 31, 2015</td></tr><tr><td></td><td></td><td colspan="2">Non-agency-sponsored mortgages<sup>-1</sup></td></tr><tr><td></td><td>U.S. agency-sponsored mortgages</td><td>Seniorinterests</td><td>Subordinatedinterests</td></tr><tr><td>Discount rate</td><td>0.0% to 27.0%</td><td>1.6% to 67.6%</td><td>2.0% to 24.9%</td></tr><tr><td>Weighted average discount rate</td><td>4.9%</td><td>7.6%</td><td>8.4%</td></tr><tr><td>Constant prepayment rate</td><td>5.7% to 27.8%</td><td>4.2% to 100.0%</td><td>0.5% to 20.8%</td></tr><tr><td>Weighted average constant prepayment rate</td><td>12.3%</td><td>14.0%</td><td>7.5%</td></tr><tr><td>Anticipated net credit losses<sup>-2</sup></td><td>NM</td><td>0.2% to 89.1%</td><td>3.8% to 92.0%</td></tr><tr><td>Weighted average anticipated net credit losses</td><td>NM</td><td>48.9%</td><td>54.4%</td></tr><tr><td>Weighted average life</td><td>1.3 to 21.0 years</td><td>0.3 to 18.1 years</td><td>0.9 to 19.0 years</td></tr></table>

Question: What is the growing rate of Contributions made by the Company in the years with the least Benefits paid directly by the Company?
Answer: 1.17037
Reasoning program: add(500,82), add(#0,4), add(92,174), add(#2,4), subtract(#1,#3), add(92,174), add(#5,4), divide(#4,#6)