Statistical Tables
## Table 0 ##
(1) Fees earned on overnight deposits placed with the Federal Reserve, which were included in time deposits placed and other short-term investments in prior periods, have been reclassified to cash and cash equivalents, consistent with the Corporation’s Consolidated Balance Sheet presentation of these deposits.
Net interest income and net interest yield are calculated excluding these fees.
(2) Yields on AFS debt securities are calculated based on fair value rather than the cost basis.
The use of fair value does not have a material impact on net interest yield.
(3) Nonper forming loans are included in the respective average loan balances.
Income on these nonper forming loans is recognized on a cash basis.
Purchased credit-impaired loans were written down to fair value upon acquisition and accrete interest income over the remaining life of the loan.
(4) Includes non-U.
S.  residential mortgage loans of $410 million and $622 million in 2010 and 2009.
There were no material non-U.
S.  residential mortgage loans prior to January 1, 2009.
(5) Includes non-U.
S.  consumer loans of $7.9 billion, $8.0 billion and $2.7 billion in 2010, 2009 and 2008, respectively.
(6) Includes consumer finance loans of $2.1 billion, $2.4 billion and $2.8 billion; other non-U.
S.  consumer loans of $731 million, $657 million and $774 million; and consumer overdrafts of $111 million, $217 million and $247 million in 2010, 2009 and 2008, respectively.
(7) Includes U. S.  commercial real estate loans of $57.3 billion, $70.7 billion and $62.1 billion; and non-U.
S.  commercial real estate loans of $2.7 billion, $2.7 billion and $1.1 billion in 2010, 2009 and 2008, respectively.
(8) Interest income includes the impact of interest rate risk management contracts, which decreased interest income on the underlying assets $1.4 billion, $456 million and $260 million in 2010, 2009 and 2008, respectively.
Interest expense includes the impact of interest rate risk management contracts, which increased (decreased) interest expense on the underlying liabilities $(3.5) billion, $(3.0) billion and $409 million in 2010, 2009 and 2008, respectively.
For further information on interest rate contracts, see Interest Rate Risk Management for Nontrading Activities beginning on page 107.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—(Continued) Fiscal years ended May 27, 2007, May 28, 2006, and May 29, 2005 Columnar Amounts in Millions Except Per Share Amounts 6.
IMPAIRMENT OF DEBT AND EQUITY SECURITIES During fiscal 2005, the Company determined that the carrying values of its investments in two unrelated equity method investments, a bio-fuels venture and a malt venture, were other-than-temporarily impaired and therefore recognized pre-tax impairment charges totaling $71.0 million ($65.6 million after tax).
During fiscal 2006, the Company recognized additional impairment charges totaling $75.8 million ($73.1 million after tax) of its investments in the malt venture and an unrelated investment in a foreign prepared foods business, due to further declines in the estimated proceeds from the disposition of these investments.
The investment in a foreign prepared foods business was disposed of in fiscal 2006.
The extent of the impairments was determined based upon the Company’s assessment of the recoverability of its investments based primarily upon the expected proceeds of planned dispositions of the investments.
During fiscal 2007, the Company completed the disposition of the equity method investment in the malt venture for proceeds of approximately $24 million, including notes and other receivables totaling approximately $7 million.
This transaction resulted in a pre-tax gain of approximately $4 million, with a related tax benefit of approximately $4 million.
These charges and the subsequent gain on disposition are reflected in equity method investment earnings (loss) in the consolidated statements of earnings.
The Company held, at May 28, 2006, subordinated notes in the original principal amount of $150 million plus accrued interest of $50.4 million from Swift Foods.
During the Company’s fourth quarter of fiscal 2005, Swift Foods effected changes in its capital structure.
As a result of those changes, the Company determined that the fair value of the subordinated notes was impaired.
From the date on which the Company initially determined that the value of the notes was impaired through the second quarter of fiscal 2006, the Company believed the impairment of this available-for-sale security to be temporary.
As such, the Company had reduced the carrying value of the note by $35.4 million and recorded cumulative after-tax charges of $21.9 million in accumulated other comprehensive income as of the end of the second quarter of fiscal 2006.
During the second half of fiscal 2006, due to the Company’s consideration of current conditions related to the debtor’s business and changes in the Company’s intended holding period for this investment, the Company determined that the impairment was other-than-temporary.
Accordingly, the Company reduced the carrying value of the notes to approximately $117 million and recognized impairment charges totaling $82.9 million in selling, general and administrative expenses, including the reclassification of the cumulative after-tax charges of $21.9 million from accumulated other comprehensive income, in fiscal 2006.
During the second quarter of fiscal 2007, the Company closed on the sale of these notes for approximately $117 million, net of transaction expenses, resulting in no additional gain or loss.7.
INVENTORIES The major classes of inventories are as follows:
## Table 1 ##
Raw materials and packaging includes grain, fertilizer, crude oil, and other trading and merchandising inventory of $691.0 million and $542.1 million as of the end of fiscal year 2007 and 2006, respectively
RECONCILIATION OF NON-GAAP FINANCIAL INFORMATION We report our financial results in accordance with generally accepted accounting principles (GAAP).
However, we believe certain non-GAAP performance measures and ratios used in managing the business may provide additional meaningful comparisons between current year results and prior periods.
Reconciliations to GAAP financial measures for common banking ratios are provided below.
These non-GAAP financial measures should be viewed in addition to, not as an alternative for, our reported GAAP results.
## Table 2 ##
(1) Includes all interest income related to Emerald Advance activities.
ITEM 7A.
QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK GENERAL INTEREST RATE RISK – We have a formal investment policy that strives to minimize the market risk exposure of our cash equivalents and available-for-sale (AFS) securities, which are primarily affected by credit quality and movements in interest rates.
These guidelines focus on managing liquidity and preserving principal and earnings.
Our cash equivalents are primarily held for liquidity purposes and are comprised of high quality, short-term investments, including qualified money market funds.
Because our cash and cash equivalents have a relatively short maturity, our portfolio’s market value is relatively insensitive to interest rate changes.
See additional discussion of interest rate risk included below in Consumer Financial Services.
As our short-term borrowings are generally seasonal, interest rate risk typically increases through our third fiscal quarter and declines to zero by fiscal year-end.
While the market value of short-term borrowings is relatively insensitive to interest rate changes, interest expense on short-term borrowings will increase and decrease with changes in the underlying short-term interest rates.
See Item 7, “Financial Condition” for additional information.
Our long-term debt at April 30, 2009, consists primarily of fixed-rate Senior Notes; therefore, a change in interest rates would have no impact on consolidated pretax earnings.
See Item 8, note 9 to our consolidated financial statements.
EQUITY PRICE RISK – We have limited exposure to the equity markets.
Our primary exposure is through our deferred compensation plans.
Within the deferred compensation plans, we have mismatches in asset and liability amounts and investment choices (both fixed-income and equity).
At April 30, 2009 and 2008, the impact of a 10% market value change in the combined equity assets held by our deferred compensation plans and other equity investments would be approximately $7.3 million and $12.2 million, respectively, assuming no offset for the liabilities.
TAX SERVICES FOREIGN EXCHANGE RATE RISK – Our operations in international markets are exposed to movements in currency exchange rates.
The currencies involved are the Canadian dollar and the Australian dollar.
We translate revenues and expenses related to these operations at the average of exchange rates in effect during the period.
Assets and liabilities of foreign subsidiaries are translated into U. S.  dollars at exchange rates prevailing at the end of the year.
Translation adjustments are recorded as a separate component of other comprehensive income in stockholders’ equity.
Translation of financial results into U. S.  dollars does not presently materially affect and has not historically materially affected our consolidated financial results, although such changes do affect the year-toyear comparability of the operating results in U. S.  dollars of our international businesses.
We estimate a 10% change in foreign exchange rates by itself would impact consolidated net income in fiscal years 2009 and 2008 by approximately $3.0 million and $3.2 million, respectively, and cash balances at April 30, 2009 and 2008 by $5.4 million and $4.0 million, respectively.
During fiscal year 2009, borrowing needs in our Canadian operations were funded by corporate borrowings in the U. S.  To mitigate the foreign currency exchange rate risk, we used forward foreign exchange contracts.
We do not enter into forward contracts for speculative purposes.
In estimating the fair value of derivative positions, we

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td colspan="3">2010</td><td colspan="3">2009</td><td colspan="3">2008</td></tr><tr><td>(Dollars in millions)</td><td> Average   Balance</td><td> Interest   Income/   Expense</td><td>Yield/ Rate</td><td>Average  Balance</td><td>Interest  Income/  Expense</td><td>Yield/ Rate</td><td>Average  Balance</td><td>Interest  Income/  Expense</td><td>Yield/  Rate</td></tr><tr><td> Earning assets</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Time deposits placed and other short-term investments<sup>-1</sup></td><td>$27,419</td><td>$292</td><td>1.06%</td><td>$27,465</td><td>$334</td><td>1.22%</td><td>$10,696</td><td>$367</td><td>3.43%</td></tr><tr><td>Federal funds sold and securities borrowed or purchased under agreements to resell</td><td>256,943</td><td>1,832</td><td>0.71</td><td>235,764</td><td>2,894</td><td>1.23</td><td>128,053</td><td>3,313</td><td>2.59</td></tr><tr><td>Trading account assets</td><td>213,745</td><td>7,050</td><td>3.30</td><td>217,048</td><td>8,236</td><td>3.79</td><td>186,579</td><td>9,259</td><td>4.96</td></tr><tr><td>Debt securities<sup>-2</sup></td><td>323,946</td><td>11,850</td><td>3.66</td><td>271,048</td><td>13,224</td><td>4.88</td><td>250,551</td><td>13,383</td><td>5.34</td></tr><tr><td>Loans and leases<sup>-3</sup>:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Residential mortgage<sup>-4</sup></td><td>245,727</td><td>11,736</td><td>4.78</td><td>249,335</td><td>13,535</td><td>5.43</td><td>260,244</td><td>14,657</td><td>5.63</td></tr><tr><td>Home equity</td><td>145,860</td><td>5,990</td><td>4.11</td><td>154,761</td><td>6,736</td><td>4.35</td><td>135,060</td><td>7,606</td><td>5.63</td></tr><tr><td>Discontinued real estate</td><td>13,830</td><td>527</td><td>3.81</td><td>17,340</td><td>1,082</td><td>6.24</td><td>10,898</td><td>858</td><td>7.87</td></tr><tr><td>U.S. credit card</td><td>117,962</td><td>12,644</td><td>10.72</td><td>52,378</td><td>5,666</td><td>10.82</td><td>63,318</td><td>6,843</td><td>10.81</td></tr><tr><td>Non-U.S.credit card</td><td>28,011</td><td>3,450</td><td>12.32</td><td>19,655</td><td>2,122</td><td>10.80</td><td>16,527</td><td>2,042</td><td>12.36</td></tr><tr><td>Direct/Indirect consumer<sup>-5</sup></td><td>96,649</td><td>4,753</td><td>4.92</td><td>99,993</td><td>6,016</td><td>6.02</td><td>82,516</td><td>6,934</td><td>8.40</td></tr><tr><td>Other consumer<sup>-6</sup></td><td>2,927</td><td>186</td><td>6.34</td><td>3,303</td><td>237</td><td>7.17</td><td>3,816</td><td>321</td><td>8.41</td></tr><tr><td>Total consumer</td><td>650,966</td><td>39,286</td><td>6.04</td><td>596,765</td><td>35,394</td><td>5.93</td><td>572,379</td><td>39,261</td><td>6.86</td></tr><tr><td>U.S. commercial</td><td>195,895</td><td>7,909</td><td>4.04</td><td>223,813</td><td>8,883</td><td>3.97</td><td>220,554</td><td>11,702</td><td>5.31</td></tr><tr><td>Commercial real estate<sup>-7</sup></td><td>59,947</td><td>2,000</td><td>3.34</td><td>73,349</td><td>2,372</td><td>3.23</td><td>63,208</td><td>3,057</td><td>4.84</td></tr><tr><td>Commercial lease financing</td><td>21,427</td><td>1,070</td><td>4.99</td><td>21,979</td><td>990</td><td>4.51</td><td>22,290</td><td>799</td><td>3.58</td></tr><tr><td>Non-U.S.commercial</td><td>30,096</td><td>1,091</td><td>3.62</td><td>32,899</td><td>1,406</td><td>4.27</td><td>32,440</td><td>1,503</td><td>4.63</td></tr><tr><td>Total commercial</td><td>307,365</td><td>12,070</td><td>3.93</td><td>352,040</td><td>13,651</td><td>3.88</td><td>338,492</td><td>17,061</td><td>5.04</td></tr><tr><td>Total loans and leases</td><td>958,331</td><td>51,356</td><td>5.36</td><td>948,805</td><td>49,045</td><td>5.17</td><td>910,871</td><td>56,322</td><td>6.18</td></tr><tr><td>Other earning assets</td><td>117,189</td><td>3,919</td><td>3.34</td><td>130,063</td><td>5,105</td><td>3.92</td><td>75,972</td><td>4,161</td><td>5.48</td></tr><tr><td> Total earning assets<sup>-8</sup></td><td>1,897,573</td><td>76,299</td><td>4.02</td><td>1,830,193</td><td>78,838</td><td>4.31</td><td>1,562,722</td><td>86,805</td><td>5.55</td></tr><tr><td>Cash and cash equivalents<sup>-1</sup></td><td>174,621</td><td>368</td><td></td><td>196,237</td><td>379</td><td></td><td>45,367</td><td>73</td><td></td></tr><tr><td>Other assets, less allowance for loan and lease losses</td><td>367,408</td><td></td><td></td><td>416,638</td><td></td><td></td><td>235,896</td><td></td><td></td></tr><tr><td> Total assets</td><td>$2,439,602</td><td></td><td></td><td>$2,443,068</td><td></td><td></td><td>$1,843,985</td><td></td><td></td></tr><tr><td> Interest-bearing liabilities</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>U.S. interest-bearing deposits:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Savings</td><td>$36,649</td><td>$157</td><td>0.43%</td><td>$33,671</td><td>$215</td><td>0.64%</td><td>$32,204</td><td>$230</td><td>0.71%</td></tr><tr><td>NOW and money market deposit accounts</td><td>441,589</td><td>1,405</td><td>0.32</td><td>358,712</td><td>1,557</td><td>0.43</td><td>267,831</td><td>3,781</td><td>1.41</td></tr><tr><td>Consumer CDs and IRAs</td><td>142,648</td><td>1,723</td><td>1.21</td><td>218,041</td><td>5,054</td><td>2.32</td><td>203,887</td><td>7,404</td><td>3.63</td></tr><tr><td>Negotiable CDs, public funds and other time deposits</td><td>17,683</td><td>226</td><td>1.28</td><td>37,796</td><td>473</td><td>1.25</td><td>32,264</td><td>1,076</td><td>3.33</td></tr><tr><td>Total U.S. interest-bearing deposits</td><td>638,569</td><td>3,511</td><td>0.55</td><td>648,220</td><td>7,299</td><td>1.13</td><td>536,186</td><td>12,491</td><td>2.33</td></tr><tr><td>Non-U.S.interest-bearing deposits:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Banks located innon-U.S.countries</td><td>18,102</td><td>144</td><td>0.80</td><td>18,688</td><td>145</td><td>0.78</td><td>37,354</td><td>1,056</td><td>2.83</td></tr><tr><td>Governments and official institutions</td><td>3,349</td><td>10</td><td>0.28</td><td>6,270</td><td>16</td><td>0.26</td><td>10,975</td><td>279</td><td>2.54</td></tr><tr><td>Time, savings and other</td><td>55,059</td><td>332</td><td>0.60</td><td>57,045</td><td>347</td><td>0.61</td><td>53,695</td><td>1,424</td><td>2.65</td></tr><tr><td>Totalnon-U.S.interest-bearing deposits</td><td>76,510</td><td>486</td><td>0.64</td><td>82,003</td><td>508</td><td>0.62</td><td>102,024</td><td>2,759</td><td>2.70</td></tr><tr><td>Total interest-bearing deposits</td><td>715,079</td><td>3,997</td><td>0.56</td><td>730,223</td><td>7,807</td><td>1.07</td><td>638,210</td><td>15,250</td><td>2.39</td></tr><tr><td>Federal funds purchased, securities loaned or sold under agreements to repurchase and other short-term borrowings</td><td>430,329</td><td>3,699</td><td>0.86</td><td>488,644</td><td>5,512</td><td>1.13</td><td>455,703</td><td>12,362</td><td>2.71</td></tr><tr><td>Trading account liabilities</td><td>91,669</td><td>2,571</td><td>2.80</td><td>72,207</td><td>2,075</td><td>2.87</td><td>72,915</td><td>2,774</td><td>3.80</td></tr><tr><td>Long-term debt</td><td>490,497</td><td>13,707</td><td>2.79</td><td>446,634</td><td>15,413</td><td>3.45</td><td>231,235</td><td>9,938</td><td>4.30</td></tr><tr><td> Total interest-bearing liabilities<sup>-8</sup></td><td>1,727,574</td><td>23,974</td><td>1.39</td><td>1,737,708</td><td>30,807</td><td>1.77</td><td>1,398,063</td><td>40,324</td><td>2.88</td></tr><tr><td>Noninterest-bearing sources:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Noninterest-bearing deposits</td><td>273,507</td><td></td><td></td><td>250,743</td><td></td><td></td><td>192,947</td><td></td><td></td></tr><tr><td>Other liabilities</td><td>205,290</td><td></td><td></td><td>209,972</td><td></td><td></td><td>88,144</td><td></td><td></td></tr><tr><td>Shareholders’ equity</td><td>233,231</td><td></td><td></td><td>244,645</td><td></td><td></td><td>164,831</td><td></td><td></td></tr><tr><td> Total liabilities and shareholders’ equity</td><td>$2,439,602</td><td></td><td></td><td>$2,443,068</td><td></td><td></td><td>$1,843,985</td><td></td><td></td></tr><tr><td>Net interest spread</td><td></td><td></td><td>2.63%</td><td></td><td></td><td>2.54%</td><td></td><td></td><td>2.67%</td></tr><tr><td>Impact of noninterest-bearing sources</td><td></td><td></td><td>0.13</td><td></td><td></td><td>0.08</td><td></td><td></td><td>0.30</td></tr><tr><td> Net interest income/yield on earning assets<sup>-1</sup></td><td></td><td>$52,325</td><td>2.76%</td><td></td><td>$48,031</td><td>2.62%</td><td></td><td>$46,481</td><td>2.97%</td></tr></table>
<table><tr><td></td><td>2007</td><td>2006</td></tr><tr><td>Raw materials and packaging</td><td>$1,154.2</td><td>$985.0</td></tr><tr><td>Work in progress</td><td>95.2</td><td>97.4</td></tr><tr><td>Finished goods</td><td>1,008.1</td><td>923.6</td></tr><tr><td>Supplies and other</td><td>91.0</td><td>124.6</td></tr><tr><td>Total</td><td>$2,348.5</td><td>$2,130.6</td></tr></table>
<table><tr><td></td><td colspan="3">(dollars in 000s)</td></tr><tr><td> Banking Ratios</td><td></td><td></td><td></td></tr><tr><td>Year Ended April 30,</td><td>2009</td><td>2008</td><td>2007</td></tr><tr><td>Net Interest Margin:</td><td></td><td></td><td></td></tr><tr><td>Net interest income<sup>-1</sup></td><td>$120,075</td><td>$78,498</td><td>$23,963</td></tr><tr><td>Divided by average earning assets</td><td>$1,324,645</td><td>$1,417,366</td><td>$863,737</td></tr><tr><td></td><td>9.06%</td><td>5.54%</td><td>2.77%</td></tr><tr><td>Pretax Return on Average Assets:</td><td></td><td></td><td></td></tr><tr><td>Pretax income</td><td>$-14,508</td><td>$11,484</td><td>$23,086</td></tr><tr><td>Divided by average assets</td><td>$1,403,933</td><td>$1,442,868</td><td>$888,320</td></tr><tr><td></td><td>-1.03%</td><td>0.80%</td><td>2.60%</td></tr></table>

Question: In the year with largest amount of home equity in Average Balance in table 0, what's the increasing rate of Trading account assets in Average Balance in table 0?
Answer: 0.1633
Reasoning program: subtract(217048,186579), divide(#0,186579)