American International Group, Inc.  and Subsidiaries 14.
Stock Compensation Plans Continued The total unrecognized compensation cost (net of ex- pected forfeitures) related to non-vested share-based compensation awards granted under the 2002 Plan, the AIG DCPPP, the AIG Partners Plan and the SICO Plansat December 31, 2006 and the blended weighted-average period over which that cost is expected to be recognized at December 31, 2006 are as follows:
## Table 0 ##
The total cost for awards outstanding as of December 31, 2006 under the 2002 Plan, the AIG DCPPP, the AIG Partners Plan, and the SICO Plans is expected to be recognized over approximately 4 years, 11 years, 6 years and 23 years, respectively.15.
Employee Bene?ts (a) Pension Plans: Employees of AlG,its subsidiaries andcertain affiliated companies，including employees in foreigncountries,are generally covered under various funded, unfundedand insured pension plans.
Eligibility for participation in the various plans is based on either completion of a specified periodof continuous service or date of hire, subject to age limit at ions.
Some AlG subsidiaries provide retirement benefits through definedbenefit plans, others employ defined contribution plans and someuse both.
AIG's u. s.  retirement plan is a qualified，noncontributorydefined benefit plan which is subject to the provisions of ERISA.
All employees of AlG and most of its subsidiaries and affiliateswho are regularly employed in the United States,including certainU.
s.  citizens employed abroad on a U. S.  dollar payroll，and whohave attained age 21 and completed twelve months of continuousservice are eligible to participate in this plan.
An employee with 5or more years of plan participation is entitled to pension benefitsbeginning at normal retirement at age 65.
Benefits are basedupon a percentage of average final compensation multiplied byyears of credited service limited to 44 years of credited service.
The average final compensation is subject to certain limitations.
Employees may elect certain options with respect to receipt oftheir pension benefits including a joint and survivor annuity.
Anemployee with 10 or more years of plan participation may retireearly from age 55 to 64.
An early retirement factor is appliedresulting in a reduced benefit.
If an employee terminates with lessthan five years of continuous service,the employee forfeits theright to receive any pension benefits accumulated to that time.
Annual funding requirements are determined based on the "projected unit credit"" cost method, which attributes a pro rata portion of the total projected bene?t payable at normal retirement to each year of credited service.
The HSB Group Inc.  (HSB) retirement plan was merged into the AIG U. S.  retirement plan effective April 1, 2001.
Bene?ts for HSB participants were changed effective January 1, 2005 to be substantially similar to the AIG U. S.  retirement plan bene?ts subject to a grandfathering agreement.21st Century sponsors its own bene?t plans for its eligible employees.
Assets, obligations and costs with respect to 21st Century’s plans are included herein.
The assumptions used in its plans were not signi?cantly different from those used by AIG in AIG’s U. S.  plans.
The AIG Excess Retirement Income Plan provides a bene?t equal to the reduction in bene?ts payable under the AIG U. S.  retirement plan as a result of federal tax limitations on compensa-tion and bene?ts payable thereunder.
AIG has adopted a Supple-mental Executive Retirement Plan (Supplemental Plan) to provide additional retirement bene?ts to designated executives.
Under the Supplemental Plan, an annual bene?t accrues at a percentage of ?nal average pay multiplied by each year of credited service, not greater than 60 percent of ?nal average pay, reduced by any bene?ts from the current and any predecessor retirement plans (including the AIG Excess Retirement Income Plan and any comparable plans), Social Security, if any, and from any quali?ed pension plan of prior employers.
Currently, each of these plans is unfunded.
AGC and HSB have adopted similar supplemental type plans.
These plans are also unfunded.
Where non-U.
S.  retirement plans are defined benefit plans,they are generally either based on the employees" years ofcredited service and compensation in the years preceding retire-ment, or on points accumulated based on the employee's jobgrade and other factors during each year of service.
AIG is in the process of spinning off the assets and liabilitiesin the AIG U. s.  retirement plan attributable to employees of Starrand The Starr Foundation.
The accumulated benefit obligation ofthe employees in these two entities was computed as of December 31，2005.
At December 31,2005, the AlG U. s.  retirement plan was funded at an amount slightly greaterthan the accumulated benefit obligation.
In the first quarter of2007,AlG will transfer assets of approximately $32 million，whichis the equivalent of the present value of the December 31,2005accumulated benefit (adjusted for interest and benefit paymentsthrough the transfer date) attributable to the employees in thoseentities.
Consistent with this arrangement, the amounts shown inthe financial statements and footnote exclude liabilities and assets for employees of Starr.
(b) Postretirement Plans: In addition to AlG's defined benefitpension plans，AlG and its subsidiaries provide a postretirementbenefit program for medical care and life insurance in the U. s. and in certain non-U.
s.  countries.
Eligibility in the various plans isgenerally based upon completion of a specified period of eligibleservice and attaining a specified age.
Overseas,benefits vary bygeographic location.
AIG's u. s.  postretirement medical and life insurance benefitsare based upon the employee electing immediate retirement andhaving a minimum of ten years of service.
Retirees who reached
American International Group, Inc.  and Subsidiaries
## Table 1 ##
(a) Income statement accounts expressed in non-functional currencies are translated into U. S.  dollars using average exchange rates.
(b) Includes the effect of out of period adjustments related to the accounting for certain interests in unit investment trusts in 2006.
For DBG, the effect was an increase of $66 million, and for Foreign General, the effect was an increase of $424 million.
(c) Catastrophe-related losses increased the consolidated General Insurance combined ratio for 2005 and 2004 by 7.06 points and 2.74 points, respectively.
There were no significant catastrophe-related losses in 2006.
Catastrophe-related losses for 2005 and 2004 by reporting unit were as follows:
## Table 2 ##
(d) Includes additional losses incurred and net reinstatement premiums related to prior year catastrophes of $199 million and $277 million, in 2006 and 2005, respectively.
(e) Includes the results of wholly owned Foreign General agencies.
(f) Includes amortization of advertising costs.
(g) Statutory underwriting profit (loss) is a measure that U. S.  domiciled insurance companies are required to report to their regulatory authorities.
The following table reconciles statutory underwriting profit (loss) to operating income for General Insurance for the years ended December 31, 2006, 2005 and 2004:
## Table 3 ##
THE GOLDMAN SACHS GROUP, INC.  AND SUBSIDIARIES Management’s Discussion and Analysis Sensitivity Measures Certain portfolios and individual positions are not included in VaR because VaR is not the most appropriate risk measure.
Other sensitivity measures we use to analyze market risk are described below.10% Sensitivity Measures.
The table below presents market risk for positions, accounted for at fair value, that are not included in VaR by asset category.

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td>Unrecognized</td><td>Blended</td></tr><tr><td></td><td>Compensation</td><td>Weighted-</td></tr><tr><td></td><td>Cost</td><td>Average</td></tr><tr><td></td><td><i>(in millions)</i></td><td>Period</td></tr><tr><td>2002 Plan</td><td>$322</td><td>1.79 years</td></tr><tr><td>AIG DCPPP</td><td>$208</td><td>4.49 years</td></tr><tr><td>AIG Partners Plan</td><td>$191</td><td>2.37 years</td></tr><tr><td>Total 2002 Plan</td><td>$721</td><td>2.72 years</td></tr><tr><td>SICO Plans</td><td>$301</td><td>5.95 years</td></tr></table>
<table><tr><td><i>(in millions, except ratios)</i></td><td> 2006</td><td>2005</td><td>2004</td></tr><tr><td>Domestic General<i><sup>(c)(d)</sup></i>:</td><td></td><td></td><td></td></tr><tr><td>Loss ratio</td><td> 69.1</td><td>89.6</td><td>83.9</td></tr><tr><td>Expense ratio</td><td> 21.5</td><td>21.0</td><td>19.2</td></tr><tr><td>Combined ratio</td><td> 90.6</td><td>110.6</td><td>103.1</td></tr><tr><td>Foreign General<i><sup>(c)(d)</sup></i>:</td><td></td><td></td><td></td></tr><tr><td>Loss ratio<i><sup>(a)</sup></i></td><td> 50.5</td><td>53.7</td><td>61.6</td></tr><tr><td>Expense ratio<i><sup>(e)(f)</sup></i></td><td> 33.2</td><td>31.9</td><td>29.2</td></tr><tr><td>Combined ratio</td><td> 83.7</td><td>85.6</td><td>90.8</td></tr><tr><td>Consolidated<i><sup>(c)(d)</sup></i>:</td><td></td><td></td><td></td></tr><tr><td>Loss ratio</td><td> 64.6</td><td>81.1</td><td>78.8</td></tr><tr><td>Expense ratio</td><td> 24.5</td><td>23.6</td><td>21.5</td></tr><tr><td>Combined ratio</td><td> 89.1</td><td>104.7</td><td>100.3</td></tr></table>
<table><tr><td></td><td colspan="2">2005</td><td colspan="3">2004</td></tr><tr><td></td><td></td><td rowspan="4">Insurance Related Losses Reporting Unit:</td><td>Net</td><td colspan="2">Insurance</td></tr><tr><td>Net</td><td></td><td>Reinstatement</td><td colspan="2">Related</td></tr><tr><td>Reinstatement</td><td><i>(in millions)</i></td><td>Premium Cost</td><td colspan="2">Losses</td></tr><tr><td>Premium Cost</td><td></td><td></td><td colspan="2"></td></tr><tr><td></td><td></td><td>DBG</td><td>$1,747</td><td>$122</td><td>$582</td></tr><tr><td></td><td>$—</td><td>Transatlantic</td><td>463</td><td>45</td><td>215</td></tr><tr><td></td><td>—</td><td>Personal Lines</td><td>112</td><td>2</td><td>25</td></tr><tr><td></td><td>—</td><td>Mortgage Guaranty</td><td>10</td><td>—</td><td>—</td></tr><tr><td></td><td>—</td><td>Foreign General</td><td>293</td><td>94</td><td>232</td></tr><tr><td></td><td>—</td><td></td><td>Total</td><td>$2,625</td><td>$263</td></tr><tr><td colspan="6">$1,054</td></tr><tr><td></td><td>$—</td><td></td><td></td><td></td><td></td></tr></table>
<table><tr><td><i>(in millions)</i></td><td>Domestic Brokerage Group</td><td>Transatlantic</td><td>Personal Lines</td><td>Mortgage Guaranty</td><td>Foreign General</td><td>Reclassifications and Eliminations</td><td>Total</td></tr><tr><td> 2006:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Statutory underwriting profit (loss)</td><td>$2,450</td><td>$129</td><td>$204</td><td>$188</td><td>$1,437</td><td>$—</td><td>$4,408</td></tr><tr><td>Increase (decrease) in DAC</td><td>26</td><td>14</td><td>2</td><td>3</td><td>204</td><td>—</td><td>249</td></tr><tr><td>Net investment income</td><td>3,411</td><td>435</td><td>225</td><td>140</td><td>1,484</td><td>1</td><td>5,696</td></tr><tr><td>Realized capital gains (losses)</td><td>98</td><td>11</td><td>1</td><td>-3</td><td>-37</td><td>-11</td><td>59</td></tr><tr><td>Operating income (loss)</td><td>$5,985</td><td>$589</td><td>$432</td><td>$328</td><td>$3,088</td><td>$-10</td><td>$10,412</td></tr><tr><td>2005:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Statutory underwriting profit (loss)</td><td>$-3,227</td><td>$-434</td><td>$-38</td><td>$249</td><td>$1,285</td><td>$—</td><td>$-2,165</td></tr><tr><td>Increase (decrease) in DAC</td><td>-23</td><td>14</td><td>19</td><td>-8</td><td>113</td><td>—</td><td>115</td></tr><tr><td>Net investment income</td><td>2,403</td><td>343</td><td>217</td><td>123</td><td>944</td><td>1</td><td>4,031</td></tr><tr><td>Realized capital gains (losses)</td><td>201</td><td>38</td><td>-3</td><td>-1</td><td>85</td><td>14</td><td>334</td></tr><tr><td>Operating income (loss)</td><td>$-646</td><td>$-39</td><td>$195</td><td>$363</td><td>$2,427</td><td>$15</td><td>$2,315</td></tr><tr><td>2004:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Statutory underwriting profit (loss)</td><td>$-1,500</td><td>$-77</td><td>$136</td><td>$234</td><td>$643</td><td>$—</td><td>$-564</td></tr><tr><td>Increase (decrease) in DAC</td><td>160</td><td>30</td><td>24</td><td>44</td><td>59</td><td>—</td><td>317</td></tr><tr><td>Net investment income</td><td>1,965</td><td>307</td><td>186</td><td>120</td><td>618</td><td>—</td><td>3,196</td></tr><tr><td>Realized capital gains (losses)</td><td>152</td><td>22</td><td>11</td><td>1</td><td>24</td><td>18</td><td>228</td></tr><tr><td>Operating income (loss)</td><td>$777</td><td>$282</td><td>$357</td><td>$399</td><td>$1,344</td><td>$18</td><td>$3,177</td></tr></table>

Question: In the year with lowest amount of Loss ratio of Consolidated in table 1, what's the increasing rate of Expense ratio of Consolidated in table 1?
Answer: 0.03814
Reasoning program: subtract(24.5,23.6), divide(#0,23.6)