Assets held for sale in the consolidated balance sheet as of December 31, 2009 include an office building the Company sold during the year ended December 31, 2010.
The office building had a net book value of $2 million and the Company recorded a gain of $14 million to Gain (loss) on disposition of businesses and assets, net, in the consolidated statements of operations during the year ended December 31, 2010.
The office building was included in the Other Activities segment.5.
Marketable Securities, at Fair Value The Captives and nonqualified pension trusts hold available-for-sale securities for capitalization and funding requirements, respectively.
The Company recorded realized gains (losses) as follows:
## Table 0 ##
The Company reviews all investments for other-than-temporary impairment at least quarterly or as indicators of impairment exist.
Indicators of impairment include the duration and severity of the decline in fair value below carrying value as well as the intent and ability to hold the investment to allow for a recovery in the market value of the investment.
In addition, the Company considers qualitative factors that include, but are not limited to: (i) the financial condition and business plans of the investee including its future earnings potential, (ii) the investee’s credit rating, and (iii) the current and expected market and industry conditions in which the investee operates.
If a decline in the fair value of an investment is deemed by management to be other-than-temporary, the Company writes down the carrying value of the investment to fair value, and the amount of the write-down is included in net earnings.
Such a determination is dependent on the facts and circumstances relating to each investment.
The Company recognized $0 million, $1 million and $0 million of other-than-temporary impairment losses related to equity securities in the consolidated statements of operations for the years ended December 31, 2010, 2009, and 2008, respectively.
The amortized cost, gross unrealized gain, gross unrealized loss and fair values for available-for-sale securities by major security type are as follows:
## Table 1 ##
Fixed maturities of $1 million as of December 31, 2010 will mature in 2013.
Actual maturities could differ from contractual maturities because borrowers may have the right to call or prepay obligations, with or without call or prepayment penalties.
tax returns for 2001 and beyond are open for examination under statute.
Currently, unrecognized tax benefits are not expected to change significantly over the next 12 months.19.
Stock-Based and Other Management Compensation Plans In April 2009, the Company approved a global incentive plan which replaces the Company’s 2004 stock incentive plan.
The 2009 Global Incentive Plan (“GIP”) enables the compensation committee of the Board of Directors to award incentive and nonqualified stock options, stock appreciation rights, shares of Series A common stock, restricted stock, restricted stock units (“RSUs”) and incentive bonuses (which may be paid in cash or stock or a combination thereof), any of which may be performance-based, with vesting and other award provisions that provide effective incentive to Company employees (including officers), non-management directors and other service providers.
Under the 2009 GIP, the Company no longer can grant RSUs with the right to participate in dividends or dividend equivalents.
The maximum number of shares that may be issued under the 2009 GIP is equal to 5,350,000 shares plus (a) any shares of Series A common stock that remain available for issuance under the 2004 Stock Incentive Plan (“SIP”) (not including any shares of Series A common stock that are subject to outstanding awards under the 2004 SIP or any shares of Series A common stock that were issued pursuant to awards under the 2004 SIP) and (b) any awards under the 2004 stock incentive plan that remain outstanding that cease for any reason to be subject to such awards (other than by reason of exercise or settlement of the award to the extent that such award is exercised for or settled in vested and non-forfeitable shares).
As of December 31, 2010, total shares available for awards and total shares subject to outstanding awards are as follows:
## Table 2 ##
Upon the termination of a participant’s employment with the Company by reason of death or disability or by the Company without cause (as defined in the respective award agreements), an award in amount equal to (i) the value of the award granted multiplied by (ii) a fraction, (x) the numerator of which is the number of full months between grant date and the date of such termination, and (y) the denominator of which is the term of the award, such product to be rounded down to the nearest whole number, and reduced by (iii) the value of any award that previously vested, shall immediately vest and become payable to the Participant.
Upon the termination of a Participant’s employment with the Company for any other reason, any unvested portion of the award shall be forfeited and cancelled without consideration.
There was $19 million and $0 million of tax benefit realized from stock option exercises and vesting of RSUs during the years ended December 31, 2010 and 2009, respectively.
During the year ended December 31, 2008 the Company reversed $8 million of the $19 million tax benefit that was realized during the year ended December 31, 2007.
Deferred Compensation In April 2007, certain participants in the Company’s 2004 deferred compensation plan elected to participate in a revised program, which includes both cash awards and restricted stock units (see Restricted Stock Units below).
Based on participation in the revised program, the Company expensed $9 million, $10 million and $8 million during the years ended December 31, 2010, 2009 and 2008, respectively, related to the revised program and made payments of $4 million during the year ended December 31, 2010 to participants who left the Company and $28 million to active employees during December 2010.
As of December 31, 2010, $1 million remains to be paid during 2011 under the revised program.
As of December 31, 2009, there was no deferred compensation payable remaining associated with the 2004 deferred compensation plan.
The Company recorded expense related to participants continuing in the 2004 deferred
In January 2010, the FASB issued FASB ASU 2010-06, Fair Value Measurements and Disclosures: Improving Disclosures about Fair Value Measurements (“ASU 2010-06”), which amends FASB ASC Topic 820.
The update provides additional disclosures for transfers in and out of Level 1 and 2 and for activity in Level 3 and clarifies certain other existing disclosure requirements.
The Company adopted ASU 2010-06 beginning January 15, 2010.
This update had no impact on the Company’s financial position, results of operations or cash flows.4.
Acquisitions, Dispositions, Ventures and Plant Closures Acquisitions In May 2010, the Company acquired two product lines, Zenite?
liquid crystal polymer (“LCP”) and Thermx?
polycyclohexylene-dimethylene terephthalate (“PCT”), from DuPont Performance Polymers.
The acquisition will continue to build upon the Company’s position as a global supplier of high performance materials and technologydriven applications.
These two product lines broaden the Company’s Ticona Engineering Polymers offerings within its Advanced Engineered Materials segment, enabling the Company to respond to a globalizing customer base, especially in the high growth electrical and electronics application markets.
Pro forma financial information since the acquisition date has not been provided as the acquisition did not have a material impact on the Company’s financial information.
The Company incurred $1 million in direct transaction costs as a result of this acquisition.
The Company allocated the purchase price of the acquisition to identifiable intangible assets acquired based on their estimated fair values.
The excess of purchase price over the aggregate fair values was recorded as goodwill.
Intangible assets were valued using the relief from royalty and discounted cash flow methodologies which are considered a Level 3 measurement under FASB ASC Topic 820.
The relief from royalty method estimates the Company’s theoretical royalty savings from ownership of the intangible asset.
Key assumptions used in this model include discount rates, royalty rates, growth rates, sales projections and terminal value rates.
Discount rates, royalty rates, growth rates and sales projections are the assumptions most sensitive and susceptible to change as they require significant management judgment.
The key assumptions used in the discounted cash flow valuation model include discount rates, growth rates, cash flow projections and terminal value rates.
Discount rates, growth rates and cash flow projections are the most sensitive and susceptible to change as they require significant management judgment.
The Company, with the assistance of third-party valuation consultants, calculated the fair value of the intangible assets acquired to allocate the purchase price at the respective acquisition date.
The consideration paid for the product lines and the amounts of the intangible assets acquired recognized at the acquisition date are as follows:

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td colspan="3"> Year ended December 31,</td></tr><tr><td></td><td> 2010</td><td> 2009</td><td> 2008</td></tr><tr><td></td><td colspan="3"> (In $ millions)</td></tr><tr><td>Realized gain on sale of securities</td><td>8</td><td>5</td><td>10</td></tr><tr><td>Realized loss on sale of securities</td><td>-</td><td>-</td><td>-10</td></tr><tr><td>Net realized gain (loss) on sale of securities</td><td>8</td><td>5</td><td>-</td></tr></table>
<table><tr><td></td><td> Amortized   Cost</td><td> Gross   Unrealized   Gain</td><td> Gross   Unrealized   Loss</td><td> Fair   Value</td></tr><tr><td></td><td colspan="4"> (In $ millions)</td></tr><tr><td>US corporate debt securities</td><td>1</td><td>-</td><td>-</td><td>1</td></tr><tr><td>Mutual funds</td><td>77</td><td>-</td><td>-</td><td>77</td></tr><tr><td>As of December 31, 2010</td><td>78</td><td>-</td><td>-</td><td>78</td></tr><tr><td>US government debt securities</td><td>26</td><td>2</td><td>-</td><td>28</td></tr><tr><td>US corporate debt securities</td><td>1</td><td>-</td><td>-</td><td>1</td></tr><tr><td>Total debt securities</td><td>27</td><td>2</td><td>-</td><td>29</td></tr><tr><td>Equity securities</td><td>55</td><td>-</td><td>-3</td><td>52</td></tr><tr><td>Mutual funds</td><td>2</td><td>-</td><td>-</td><td>2</td></tr><tr><td>As of December 31, 2009</td><td>84</td><td>2</td><td>-3</td><td>83</td></tr></table>
<table><tr><td></td><td>Shares Available for   Awards</td><td>Shares Subject to   Outstanding Awards</td></tr><tr><td>2009 Global Incentive Plan</td><td>2,322,450</td><td>2,530,454</td></tr><tr><td>2004 Stock Incentive Plan</td><td>-</td><td>5,923,147</td></tr></table>

Question: in the 2009 global incentive plan what is the percent of the shares available to the shares subject to a outstanding awards
Answer: 0.47857
Reasoning program: add(2322450,2530454), divide(2322450,#0)