Frequency (AEHF) system, Orion, Global Positioning Satellite (GPS) III system, Geostationary Operational Environmental Satellite R-Series (GOES-R), and Mobile User Objective System (MUOS).
Operating profit for our Space Systems business segment includes our share of earnings for our investment in United Launch Alliance (ULA), which provides expendable launch services to the U. S.  Government.
Space Systems’ operating results included the following (in millions):
## Table 0 ##
2013 compared to 2012 Space Systems’ net sales for 2013 decreased $389 million, or 5%, compared to 2012.
The decrease was primarily attributable to lower net sales of approximately $305 million for commercial satellite programs due to fewer deliveries (zero delivered during 2013 compared to two for 2012); and about $290 million for the Orion program due to lower volume.
The decreases were partially offset by higher net sales of approximately $130 million for government satellite programs due to net increased volume; and about $65 million for strategic and defensive missile programs (primarily FBM) due to increased volume and risk retirements.
The increase for government satellite programs was primarily attributable to higher volume on AEHF and other programs, partially offset by lower volume on GOES-R, MUOS, and SBIRS programs.
Space Systems’ operating profit for 2013 decreased $38 million, or 4%, compared to 2012.
The decrease was primarily attributable to lower operating profit of approximately $50 million for the Orion program due to lower volume and risk retirements and about $30 million for government satellite programs due to decreased risk retirements, which were partially offset by higher equity earnings from joint ventures of approximately $35 million.
The decrease in operating profit for government satellite programs was primarily attributable to lower risk retirements for MUOS, GPS III, and other programs, partially offset by higher risk retirements for the SBIRS and AEHF programs.
Operating profit for 2013 included about $15 million of charges, net of recoveries, related to the November 2013 restructuring plan.
Adjustments not related to volume, including net profit booking rate adjustments and other matters, were approximately $15 million lower for 2013 compared to 2012.2012 compared to 2011 Space Systems’ net sales for 2012 increased $186 million, or 2%, compared to 2011.
The increase was attributable to higher net sales of approximately $150 million due to increased commercial satellite deliveries (two commercial satellites delivered in 2012 compared to one during 2011); about $125 million from the Orion program due to higher volume and an increase in risk retirements; and approximately $70 million from increased volume on various strategic and defensive missile programs.
Partially offsetting the increases were lower net sales of approximately $105 million from certain government satellite programs (primarily SBIRS and MUOS) as a result of decreased volume and a decline in risk retirements; and about $55 million from the NASA External Tank program, which ended in connection with the completion of the Space Shuttle program in 2011.
Space Systems’ operating profit for 2012 increased $20 million, or 2%, compared to 2011.
The increase was attributable to higher operating profit of approximately $60 million from commercial satellite programs due to increased deliveries and reserves recorded in 2011; and about $40 million from the Orion program due to higher risk retirements and increased volume.
Partially offsetting the increases was lower operating profit of approximately $45 million from lower volume and risk retirements on certain government satellite programs (primarily SBIRS); about $20 million from lower risk retirements and lower volume on the NASA External Tank program, which ended in connection with the completion of the Space Shuttle program in 2011; and approximately $20 million from lower equity earnings as a decline in launch related activities at ULA partially was offset by the resolution of contract cost matters associated with the wind-down of United Space Alliance (USA).
Adjustments not related to volume, including net profit booking rate adjustments described above, were approximately $15 million higher for 2012 compared to 2011.
Equity earnings Total equity earnings recognized by Space Systems (primarily ULA in 2013) represented approximately $300 million, or 29% of this segment’s operating profit during 2013.
During 2012 and 2011, total equity earnings recognized by Space Systems from ULA, USA, and the U. K.  Atomic Weapons Establishment joint venture represented approximately $265 million and $285 million, or 24% and 27% of this segment’s operating profit.
The long-term investment strategy for pension plan assets is to: ?
Meet present and future benefit obligations to all participants and beneficiaries, ?
Cover reasonable expenses incurred to provide such benefits, including expenses incurred in the administration of the Trust and the Plan, ?
Provide sufficient liquidity to meet benefit and expense payment requirements on a timely basis, and ?
Provide a total return that, over the long term, maximizes the ratio of trust assets to liabilities by maximizing investment return, at an appropriate level of risk.
The Plan’s specific investment objective is to meet or exceed the investment policy benchmark over the long term.
The investment policy benchmark compares actual performance to a weighted market index, and measures the contribution of active investment management and policy implementation.
This investment objective is expected to be achieved over the long term (one or more market cycles) and is measured over rolling five-year periods.
Total return calculations are timeweighted and are net of investment-related fees and expenses.
The asset strategy allocations for the Trust at the end of 2009 and 2008, and the target allocation range, by asset category, including National City assets, are as follows:
## Table 1 ##
The asset category represents the allocation of Plan assets in accordance with the investment objective of each of the Plan’s investment managers.
Certain domestic equity investment managers utilize derivatives and fixed income securities as described in their Investment Management Agreements to achieve their investment objective under the Investment Policy Statement.
Other investment managers may invest in eligible securities outside of their assigned asset category to meet their investment objectives.
The actual percentage of the fair value of total plan assets held as of December 31, 2009 for equity securities, fixed income securities, real estate and all other assets are 53%, 33%, 5%, and 9%, respectively.
In addition to the use of derivatives, 2008 actual asset allocations vary from the PNC target allocation in several categories due to the incorporation of the National City investments.
As of December 31, 2008, this plan had a temporary large cash and cash equivalents balance due to a contribution of $850 million made by National City to the plan on December 30, 2008 which had not yet been fully invested.
During 2009, the majority of plan assets were transferred to the PNC Trust and invested in accordance with the current PNC Investment Policy Statement.
At December 31, 2008, equity securities included $9 million of National City common stock, representing 5,048,833 shares at a closing price of $1.81.
In conjunction with PNC’s acquisition of National City, these shares were exchanged into 197,914 shares of PNC common stock.
We believe that, over the long term, asset allocation is the single greatest determinant of risk.
Asset allocation will deviate from the target percentages due to market movement, cash flows, and investment manager performance.
Material deviations from the asset allocation targets can alter the expected return and risk of the Trust.
On the other hand, frequent rebalancing to the asset allocation targets may result in significant transaction costs, which can impair the Trust’s ability to meet its investment objective.
Accordingly, the Trust portfolio is periodically rebalanced to maintain asset allocation within the target ranges described above.
In addition to being diversified across asset classes, the Trust is diversified within each asset class.
Secondary diversification provides a reasonable basis for the expectation that no single security or class of securities will have a disproportionate impact on the total risk and return of the Trust.
The Committee selects investment managers for the Trust based on the contributions that their respective investment styles and processes are expected to make to the investment performance of the overall portfolio.
The managers’ Investment Objectives and Guidelines, which are a part of each manager’s Investment Management Agreement, document performance expectations and each manager’s role in the portfolio.
The Committee uses the Investment Objectives and Guidelines to establish, guide, control and measure the strategy and performance for each manager.
The purpose of investment manager guidelines is to: ?
Establish the investment objective and performance standards for each manager, ?
Provide the manager with the capability to evaluate the risks of all financial instruments or other assets in which the manager’s account is invested, and ?
Prevent the manager from exposing its account to excessive levels of risk, undesired or inappropriate risk, or disproportionate concentration of risk.
SELECTED LOAN MATURITIES AND INTEREST SENSITIVITY
## Table 2 ##
At December 31, 2009, we had no pay-fixed interest rate swaps designated to commercial loans as part of fair value hedge strategies.
At December 31, 2009, $11.8 billion notional amount of receive-fixed interest rate swaps were designated as part of cash flow hedging strategies that converted the floating rate (1 month and 3 month LIBOR) on the underlying commercial loans to a fixed rate as part of risk management strategies.
TIME DEPOSITS OF $100,000 OR MORE Time deposits in foreign offices totaled $4.6 billion at December 31, 2009, substantially all of which are in denominations of $100,000 or more.
The following table sets forth maturities of domestic time deposits of $100,000 or more:
## Table 3 ##
COMMON STOCK PRICES/DIVIDENDS DECLARED The table below sets forth by quarter the range of high and low sale and quarter-end closing prices for our common stock and the cash dividends we declared per common share.
## Table 4 ##
ITEM 9 – CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE (a) None.
(b) None.
ITEM 9A – CONTROLS AND PROCEDURES (a) MANAGEMENT’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING The management of The PNC Financial Services Group, Inc.  and subsidiaries (PNC) is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in the Exchange Act Rule 13a-15(f).
Because of inherent limitations, internal control over financial reporting may not prevent or detect misstatements.
Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
We performed an evaluation under the supervision and with the participation of our management, including the Chairman and Chief Executive Officer and the Executive Vice President and Chief Financial Officer, of the effectiveness of PNC’s internal control over financial reporting as of December 31, 2009.
This assessment was based on criteria for effective internal control over financial reporting described in Internal ControlIntegrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission.
Based on this assessment, management concludes that PNC maintained effective internal control over financial reporting as of December 31, 2009.
PricewaterhouseCoopers LLP, the independent registered public accounting firm that audited our consolidated financial statements as of and for the year ended December 31, 2009 included in this Report, has also issued a report on the effectiveness of PNC’s internal control over financial reporting as of December 31, 2009.
The report of PricewaterhouseCoopers LLP is included under Item 8 of this Annual Report on Form 10-K.  (b) DISCLOSURE CONTROLS AND PROCEDURES AND CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING As of December 31, 2009, we performed an evaluation under the supervision and with the participation of our management, including the Chairman and Chief Executive Officer and the Executive Vice President and
?
Anthony A.  Massaro, 65, Retired Chairman and Chief Executive Officer of Lincoln Electric Holdings, Inc.  (manufacturer of welding and cutting products) (2002) ?
Jane G.  Pepper, 64, President of the Pennsylvania Horticultural Society (non-profit) (1997) ?
James E.  Rohr, 61, Chairman and Chief Executive Officer of PNC (1990) ?
Donald J.  Shepard, 63, Non-executive Chairman of AEGON U. S.  Holding Corporation (insurance) (2007) ?
Lorene K.  Steffes, 64, Independent Business Advisor (technology and technical services) (2000) ?
Dennis F.  Strigl, 63, Retired President and Chief Operating Officer of Verizon Communications Inc.  (telecommunications) (2001) ?
Stephen G.  Thieke, 63, Retired Chairman, Risk Management Committee of J. P.  Morgan (financial and investment banking services) (2002) ?
Thomas J.
Usher, 67, Non-executive Chairman of Marathon Oil Corporation (oil and gas industry) (1992) ?
George H.  Walls, Jr. , 67, former Chief Deputy Auditor for the State of North Carolina (2006) ?
Helge H.  Wehmeier, 67, Retired Vice Chairman of Bayer Corporation (healthcare, crop protection, and chemicals) (1992) PART II ITEM 5 – MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES (a) (1) Our common stock is listed on the New York Stock Exchange and is traded under the symbol “PNC.
” At the close of business on February 26, 2010, there were 81,425 common shareholders of record.
Holders of PNC common stock are entitled to receive dividends when declared by the Board of Directors out of funds legally available for this purpose.
Our Board of Directors may not pay or set apart dividends on the common stock until dividends for all past dividend periods on any series of outstanding preferred stock have been paid or declared and set apart for payment.
The Board presently intends to continue the policy of paying quarterly cash dividends.
The amount of any future dividends will depend on economic and market conditions, our financial condition and operating results, and other factors, including contractual restrictions and applicable government regulations and policies (such as those relating to the ability of bank and non-bank subsidiaries to pay dividends to the parent company).
The Federal Reserve has the power to prohibit us from paying dividends without its approval.
For further information concerning dividend restrictions and restrictions on loans, dividends or advances from bank subsidiaries to the parent company, you may review “Supervision and Regulation” in Item 1 of this Report, “Funding and Capital Sources” in the Consolidated Balance Sheet Review section, “Liquidity Risk Management” in the Risk Management section, and “Perpetual Trust Securities”, “PNC Capital Trust E Trust Preferred Securities” and “Acquired Entity Trust Preferred Securities” in the Off-Balance Sheet Arrangements and VIEs section of Item 7 of this Report, and Note 23 Regulatory Matters in the Notes To Consolidated Financial Statements in Item 8 of this Report, which we include here by reference.
We include here by reference additional information relating to PNC common stock under the caption “Common Stock Prices/Dividends Declared” in the Statistical Information (Unaudited) section of Item 8 of this Report.
We include here by reference the information regarding our compensation plans under which PNC equity securities are authorized for issuance as of December 31, 2009 in the table (with introductory paragraph and notes) that appears under Item 12 of this Report.
Our registrar, stock transfer agent, and dividend disbursing agent is: Computershare Investor Services, LLC 250 Royall Street Canton, MA 02021 800-982-7652 We include here by reference the information that appears under the caption “Common Stock Performance Graph” at the end of this Item 5.
(a) (2) None.
(b) Not applicable.
(c) Details of our repurchases of PNC common stock during the fourth quarter of 2009 are included in the following table: In thousands, except per share data
## Table 5 ##
(a) Reflects PNC common stock purchased in connection with our various employee benefit plans.
No shares were purchased under the program referred to in note (b) to this table during the fourth quarter of 2009.
(b) Our current stock repurchase program allows us to purchase up to 25 million shares on the open market or in privately negotiated transactions.
This program was authorized on October 4, 2007 and will remain in effect until fully utilized or until modified, superseded or terminated.
Goodwill and Other Intangible Assets Goodwill increased $637 million and other intangible assets increased $584 million at December 31, 2009 compared with December 31, 2008.
Note 2 Acquisitions and Divestitures and Note 9 Goodwill and Other Intangible Assets in the Notes To Consolidated Financial Statements in Item 8 of this Report have further details on the National City-related items that were the primary drivers of these increases.
FUNDING AND CAPITAL SOURCES Details Of Funding Sources

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td>2013</td><td>2012</td><td>2011</td></tr><tr><td>Net sales</td><td>$7,958</td><td>$8,347</td><td>$8,161</td></tr><tr><td>Operating profit</td><td>1,045</td><td>1,083</td><td>1,063</td></tr><tr><td>Operating margins</td><td>13.1%</td><td>13.0%</td><td>13.0%</td></tr><tr><td>Backlog at year-end</td><td>20,500</td><td>18,100</td><td>16,000</td></tr></table>
<table><tr><td></td><td>TargetAllocationRange</td><td colspan="2">Percentage of Plan Assets by Strategy atDecember 31</td></tr><tr><td> PNC Pension Plan</td><td></td><td>2009</td><td>2008</td></tr><tr><td>Asset Category</td><td></td><td></td><td></td></tr><tr><td>Domestic Equity</td><td>32-38%</td><td>39%</td><td>34%</td></tr><tr><td>International Equity</td><td>17-23%</td><td>18%</td><td>12%</td></tr><tr><td>Private Equity</td><td>0-8%</td><td>2%</td><td>2%</td></tr><tr><td>Total Equity</td><td>49-69%</td><td>59%</td><td>48%</td></tr><tr><td>Domestic Fixed Income</td><td>23-28%</td><td>29%</td><td>17%</td></tr><tr><td>High Yield Fixed Income</td><td>9-11%</td><td>6%</td><td>3%</td></tr><tr><td>Total Fixed Income</td><td>32-39%</td><td>35%</td><td>20%</td></tr><tr><td>Real estate</td><td>4-6%</td><td>5%</td><td>2%</td></tr><tr><td>Other</td><td>0-5%</td><td>1%</td><td>30%</td></tr><tr><td>Total</td><td></td><td>100%</td><td>100%</td></tr></table>
<table><tr><td>December 31, 2009In millions</td><td>1 Yearor Less</td><td>1 Through5 Years</td><td>After 5Years</td><td>GrossLoans</td></tr><tr><td>Commercial</td><td>$18,867</td><td>$29,313</td><td>$6,638</td><td>$54,818</td></tr><tr><td>Real estate projects</td><td>7,082</td><td>7,845</td><td>655</td><td>15,582</td></tr><tr><td>Total</td><td>$25,949</td><td>$37,158</td><td>$7,293</td><td>$70,400</td></tr><tr><td>Loans with Predetermined rate</td><td>$4,289</td><td>$7,198</td><td>$2,754</td><td>$14,241</td></tr><tr><td>Floating or adjustable rate</td><td>21,660</td><td>29,960</td><td>4,539</td><td>56,159</td></tr><tr><td>Total</td><td>$25,949</td><td>$37,158</td><td>$7,293</td><td>$70,400</td></tr></table>
<table><tr><td>December 31, 2009 – in millions</td><td>DomesticCertificatesof Deposit</td></tr><tr><td>Three months or less</td><td>$3,734</td></tr><tr><td>Over three through six months</td><td>2,130</td></tr><tr><td>Over six through twelve months</td><td>4,003</td></tr><tr><td>Over twelve months</td><td>6,001</td></tr><tr><td>Total</td><td>$15,868</td></tr></table>
<table><tr><td></td><td>High</td><td>Low</td><td>Close</td><td>CashDividends Declared</td></tr><tr><td colspan="3"> 2009 Quarter</td><td></td><td></td></tr><tr><td> First</td><td>$50.42</td><td>$16.20</td><td>$29.29</td><td>$.66</td></tr><tr><td> Second</td><td>53.22</td><td>27.50</td><td>38.81</td><td>.10</td></tr><tr><td> Third</td><td>48.78</td><td>33.06</td><td>48.59</td><td>.10</td></tr><tr><td> Fourth</td><td>57.86</td><td>43.37</td><td>52.79</td><td>.10</td></tr><tr><td colspan="2"> Total</td><td></td><td></td><td>$.96</td></tr><tr><td>2008 Quarter</td><td></td><td></td><td></td><td></td></tr><tr><td>First</td><td>$71.20</td><td>$53.10</td><td>$65.57</td><td>$.63</td></tr><tr><td>Second</td><td>73.00</td><td>55.22</td><td>57.10</td><td>.66</td></tr><tr><td>Third</td><td>87.99</td><td>49.01</td><td>74.70</td><td>.66</td></tr><tr><td>Fourth</td><td>80.00</td><td>39.09</td><td>49.00</td><td>.66</td></tr><tr><td colspan="2">Total</td><td></td><td></td><td>$2.61</td></tr></table>
<table><tr><td>2009 period</td><td>Total sharespurchased(a)</td><td>Averagepricepaid pershare</td><td>Total sharespurchased aspartofpubliclyannouncedprograms (b)</td><td>Maximumnumber ofshares thatmay yet bepurchasedunder theprograms (b)</td></tr><tr><td>October 1 –October 31</td><td>359</td><td>$48.97</td><td></td><td>24,710</td></tr><tr><td>November 1 –November 30</td><td>462</td><td>$54.87</td><td></td><td>24,710</td></tr><tr><td>December 1 –December 31</td><td>386</td><td>$53.72</td><td></td><td>24,710</td></tr><tr><td>Total</td><td>1,207</td><td>$52.75</td><td></td><td></td></tr></table>

Question: What is the difference between 2008 and 2009 's highest First?
Answer: 20.78
Reasoning program: subtract(71.2,50.42)