System Energy Resources, Inc.  Management’s Financial Discussion and Analysis 430 Also in addition to the contractual obligations, System Energy has $382.3 million of unrecognized tax benefits and interest net of unused tax attributes and payments for which the timing of payments beyond 12 months cannot be reasonably estimated due to uncertainties in the timing of effective settlement of tax positions.
See Note 3 to the financial statements for additional information regarding unrecognized tax benefits.
In addition to routine spending to maintain operations, the planned capital investment estimate includes specific investments and initiatives such as the nuclear fleet operational excellence initiative, as discussed below in “Nuclear Matters,” and plant improvements.
As a wholly-owned subsidiary, System Energy dividends its earnings to Entergy Corporation at a percentage determined monthly.
Sources of Capital System Energy’s sources to meet its capital requirements include: ?
internally generated funds; ?
cash on hand; ?
debt issuances; and ?
bank financing under new or existing facilities.
System Energy may refinance, redeem, or otherwise retire debt prior to maturity, to the extent market conditions and interest and dividend rates are favorable.
All debt and common stock issuances by System Energy require prior regulatory approval.
Debt issuances are also subject to issuance tests set forth in its bond indentures and other agreements.
System Energy has sufficient capacity under these tests to meet its foreseeable capital needs.
System Energy’s receivables from the money pool were as follows as of December 31 for each of the following years.
## Table 0 ##
See Note 4 to the financial statements for a description of the money pool.
The System Energy nuclear fuel company variable interest entity has a credit facility in the amount of $120 million scheduled to expire in May 2019.
As of December 31, 2016, $66.9 million in letters of credit were outstanding under the credit facility to support a like amount of commercial paper issued by the System Energy nuclear fuel company variable interest entity.
See Note 4 to the financial statements for additional discussion of the variable interest entity credit facility.
System Energy obtained authorizations from the FERC through October 2017 for the following: ?
short-term borrowings not to exceed an aggregate amount of $200 million at any time outstanding; ?
long-term borrowings and security issuances; and ?
long-term borrowings by its nuclear fuel company variable interest entity.
See Note 4 to the financial statements for further discussion of System Energy’s short-term borrowing limits
PART II ITEM 5.
MARKET FOR REGISTANT’S COMMON EQUITY AND RELATED STOCKHOLDER MATTERS The Company’s common stock is traded on the NASDAQ National Market under the symbol “ZION”.
The last reported sale price of the common stock on NASDAQ on February 19, 2003 was $41.96 per share.
The following table sets forth, for the periods indicated, the high and low sale prices of the Company’s common stock, as quoted on NASDAQ:
## Table 1 ##
As of February 19, 2003, there were 6,636 holders of record of the Company’s common stock.
Frequency and amount of dividends paid during the last two years:
## Table 2 ##
In January 2003, the Board of Directors approved a dividend of $0.21 per share payable on February 26, 2003.
PART III ITEM 14.
CONTROLS AND PROCEDURES Within the 90-day period prior to the filing of this report, an evaluation was carried out under the supervision and with the participation of the Company’s management, including the Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of the Company’s disclosure controls and procedures (as defined in Rule 13a-14(c) under the Securities Exchange Act of 1934).
Based on that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the design and operation of these disclosure controls and procedures were effective.
There have been no significant changes in the Company’s internal controls or in other factors that could significantly affect these controls subsequent to the date of their evaluation.
PART IV ITEM 15.
EXHIBITS, FINANCIAL STATEMENT SCHEDULES, AND REPORTS ON FORM 8-K The Company’s Consolidated Financial Statements and report of independent auditors are set forth on pages 61-101.
Financial Statement Schedules – All financial statement schedules for which provision is made in the applicable accounting regulations of the Securities and Exchange Commission are not required under the related instructions, the required information is contained elsewhere in the Form 10-K, or the schedules are inapplicable and have therefore been omitted.
Exhibits – The index of exhibits and any exhibits filed as part of the 2002 Form 10-K are accessible at no cost on the Company’s website at www.
zionsbancorporation.
com or through the United States Securities and Exchange Commission’s website at www.
sec.
gov.
Copies of exhibits may also be requested from the Company’s investor relations department.
Reports on Form 8-K filed during the fourth quarter of 2002 and through the date of this Form 10-K filing: October 4, 2002 – Item 9.
Exhibit 99.
A copy of a press release dated October 3, 2002 reporting on charges related to expense reduction plans and impaired investments.
October 21, 2002 – Items 5 and 7.
Exhibit 99.1.
A copy of a press release dated October 17, 2002 announcing third quarter 2002 earnings with additional statements of income by quarter.
November 14, 2002 – Items 7 and 9.
Exhibits 99.1 and 99.2.
Certifications, dated November 14, 2002, of Chief Executive Officer of the Company, Harris H.  Simmons, and Chief Financial Officer, Doyle L.  Arnold, pursuant to 18 U. S. C.  Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
January 23, 2003 – Item 9.
Exhibit 99.
A copy of a press release dated January 23, 2003 announcing fourth quarter 2002 earnings.
Schedule 6 DISTRIBUTION OF ASSETS, LIABILITIES, AND SHAREHOLDERS’ EQUITY AVERAGE BALANCE SHEETS, YIELDS AND RATES
## Table 3 ##
Taxable-equivalent rates used where applicable.
See “GAAP to Non-GAAP Reconciliations” on page 28 for more information regarding taxable-equivalent net interest income.2 Net of unearned income and fees, net of related costs.
Loans include nonaccrual and restructured loans.
Schedule 10 SALARIES AND EMPLOYEE BENEFITS

Tables referenced above, in order (Table 0 first):
<table><tr><td>2016</td><td>2015</td><td>2014</td><td>2013</td></tr><tr><td>(In Thousands)</td></tr><tr><td>$33,809</td><td>$39,926</td><td>$2,373</td><td>$9,223</td></tr></table>
<table><tr><td></td><td colspan="2"> 2002</td><td colspan="2"> 2001</td></tr><tr><td></td><td> High</td><td> Low</td><td> High</td><td> Low</td></tr><tr><td>1st Quarter</td><td>$59.46</td><td>$48.32</td><td>$64.00</td><td>$45.75</td></tr><tr><td>2nd Quarter</td><td>59.65</td><td>49.54</td><td>59.55</td><td>50.26</td></tr><tr><td>3rd Quarter</td><td>55.34</td><td>42.30</td><td>60.04</td><td>50.23</td></tr><tr><td>4th Quarter</td><td>44.37</td><td>34.14</td><td>53.61</td><td>42.30</td></tr></table>
<table><tr><td></td><td> 1st Qtr</td><td> 2nd Qtr</td><td> 3rd Qtr</td><td> 4th Qtr</td></tr><tr><td>2002</td><td>$.20</td><td>$.20</td><td>$.20</td><td>$.20</td></tr><tr><td>2001</td><td>$.20</td><td>$.20</td><td>$.20</td><td>$.20</td></tr></table>
<table><tr><td></td><td colspan="3">2016</td><td colspan="3">2015</td></tr><tr><td>(In millions)</td><td>Averagebalance</td><td>Amount ofinterest<sup>1</sup></td><td>Averagerate</td><td>Averagebalance</td><td>Amount ofinterest<sup>1</sup></td><td>Averagerate</td></tr><tr><td>ASSETS</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Money market investments</td><td>$3,664</td><td>$21.7</td><td>0.59%</td><td>$8,252</td><td>$23.2</td><td>0.28%</td></tr><tr><td>Securities:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Held-to-maturity</td><td>675</td><td>29.7</td><td>4.40</td><td>581</td><td>29.5</td><td>5.08</td></tr><tr><td>Available-for-sale</td><td>9,546</td><td>184.1</td><td>1.93</td><td>5,181</td><td>100.0</td><td>1.93</td></tr><tr><td>Trading account</td><td>83</td><td>3.1</td><td>3.76</td><td>64</td><td>2.2</td><td>3.46</td></tr><tr><td>Total securities</td><td>10,304</td><td>216.9</td><td>2.11</td><td>5,826</td><td>131.7</td><td>2.26</td></tr><tr><td>Loans held for sale</td><td>140</td><td>4.7</td><td>3.36</td><td>125</td><td>4.5</td><td>3.61</td></tr><tr><td>Loans and leases<sup>2</sup></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Commercial</td><td>21,748</td><td>913.0</td><td>4.20</td><td>21,419</td><td>903.2</td><td>4.22</td></tr><tr><td>Commercial Real Estate</td><td>11,131</td><td>472.0</td><td>4.24</td><td>10,178</td><td>453.5</td><td>4.46</td></tr><tr><td>Consumer</td><td>9,183</td><td>351.3</td><td>3.83</td><td>8,574</td><td>335.3</td><td>3.91</td></tr><tr><td>Total Loans and leases</td><td>42,062</td><td>1,736.3</td><td>4.13</td><td>40,171</td><td>1,692.0</td><td>4.21</td></tr><tr><td>Total interest-earning assets</td><td>56,170</td><td>1,979.6</td><td>3.52</td><td>54,374</td><td>1,851.4</td><td>3.40</td></tr><tr><td>Cash and due from banks</td><td>675</td><td></td><td></td><td>642</td><td></td><td></td></tr><tr><td>Allowance for loan losses</td><td>-601</td><td></td><td></td><td>-607</td><td></td><td></td></tr><tr><td>Goodwill</td><td>1,014</td><td></td><td></td><td>1,014</td><td></td><td></td></tr><tr><td>Core deposit and other intangibles</td><td>13</td><td></td><td></td><td>21</td><td></td><td></td></tr><tr><td>Other assets</td><td>2,779</td><td></td><td></td><td>2,601</td><td></td><td></td></tr><tr><td>Total assets</td><td>$60,050</td><td></td><td></td><td>$58,045</td><td></td><td></td></tr><tr><td>LIABILITIES</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Interest-bearing deposits:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Saving and money market</td><td>$25,672</td><td>37.4</td><td>0.15</td><td>$24,619</td><td>38.8</td><td>0.16</td></tr><tr><td>Time</td><td>2,333</td><td>11.5</td><td>0.49</td><td>2,274</td><td>9.8</td><td>0.43</td></tr><tr><td>Foreign</td><td>128</td><td>0.3</td><td>0.28</td><td>379</td><td>0.7</td><td>0.18</td></tr><tr><td>Total interest-bearing deposits</td><td>28,133</td><td>49.2</td><td>0.18</td><td>27,272</td><td>49.3</td><td>0.18</td></tr><tr><td>Borrowed funds:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Federal funds purchased and other short-term borrowings</td><td>456</td><td>1.2</td><td>0.27</td><td>235</td><td>0.4</td><td>0.14</td></tr><tr><td>Long-term debt</td><td>703</td><td>36.5</td><td>5.18</td><td>1,016</td><td>68.5</td><td>6.75</td></tr><tr><td>Total borrowed funds</td><td>1,159</td><td>37.7</td><td>3.25</td><td>1,251</td><td>68.9</td><td>5.48</td></tr><tr><td>Total interest-bearing liabilities</td><td>29,292</td><td>86.9</td><td>0.30</td><td>28,523</td><td>118.2</td><td>0.41</td></tr><tr><td>Noninterest-bearing deposits</td><td>22,462</td><td></td><td></td><td>21,366</td><td></td><td></td></tr><tr><td>Other liabilities</td><td>625</td><td></td><td></td><td>592</td><td></td><td></td></tr><tr><td>Total liabilities</td><td>52,379</td><td></td><td></td><td>50,481</td><td></td><td></td></tr><tr><td>Shareholders’ equity:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Preferred equity</td><td>757</td><td></td><td></td><td>983</td><td></td><td></td></tr><tr><td>Common equity</td><td>6,914</td><td></td><td></td><td>6,581</td><td></td><td></td></tr><tr><td>Controlling interest shareholders’ equity</td><td>7,671</td><td></td><td></td><td>7,564</td><td></td><td></td></tr><tr><td>Noncontrolling interests</td><td>—</td><td></td><td></td><td>—</td><td></td><td></td></tr><tr><td>Total shareholders’ equity</td><td>7,671</td><td></td><td></td><td>7,564</td><td></td><td></td></tr><tr><td>Total liabilities and shareholders’ equity</td><td>$60,050</td><td></td><td></td><td>$58,045</td><td></td><td></td></tr><tr><td>Spread on average interest-bearing funds</td><td></td><td></td><td>3.22</td><td></td><td></td><td>2.99</td></tr><tr><td>Taxable-equivalent net interest income and net yield on interest-earning assets</td><td></td><td>$1,892.7</td><td>3.37</td><td></td><td>$1,733.2</td><td>3.19</td></tr></table>

Question: What's the increasing rate of Trading account for Amount of interest in 2016?
Answer: 0.40909
Reasoning program: subtract(3.1,2.2), divide(#0,2.2)