positions and collateral of the defaulting firm at each respective clearing organization, and taking into account any cross-margining loss sharing payments, any of the participating clearing organizations has a remaining liquidating surplus, and any other participating clearing organization has a remaining liquidating deficit, any additional surplus from the liquidation would be shared with the other clearing house to the extent that it has a remaining liquidating deficit.
Any remaining surplus funds would be passed to the bankruptcy trustee.
MF Global Bankruptcy Trust.
The company provided a $550.0 million financial guarantee to the bankruptcy trustee of MF Global to accelerate the distribution of funds to MF Global customers.
In the event that the trustee distributed more property in the second or third interim distributions than was permitted by the Bankruptcy Code and CFTC regulations, the company will make a cash payment to the trustee for the amount of the erroneous distribution or distributions up to $550.0 million in the aggregate.
A payment will only be made after the trustee makes reasonable efforts to collect the property erroneously distributed to the customer(s).
If a payment is made by the company, the company may have the right to seek reimbursement of the erroneously distributed property from the applicable customer(s).
The guarantee does not cover distributions made by the trustee to customers on the basis of their claims filed in the bankruptcy.
Because the trustee has now made payments to nearly all customers on the basis of their claims, the company believes that the likelihood of payment to the trustee is very remote.
As a result, the guarantee liability is estimated to be immaterial at December 31, 2012.
Family Farmer and Rancher Protection Fund.
In April 2012, the company established the Family Farmer and Rancher Protection Fund (the Fund).
The Fund is designed to provide payments, up to certain maximum levels, to family farmers, ranchers and other agricultural industry participants who use CME Group agricultural products and who suffer losses to their segregated account balances due to their CME clearing member becoming insolvent.
Under the terms of the Fund, farmers and ranchers are eligible for up to $25,000 per participant.
Farming and ranching cooperatives are eligible for up to $100,000 per cooperative.
The Fund has an aggregate maximum payment amount of $100.0 million.
If payments to participants were to exceed this amount, payments would be pro-rated.
Clearing members and customers must register in advance with the company and provide certain documentation in order to substantiate their eligibility.
Peregrine Financial Group, Inc.  (PFG) filed for bankruptcy protection on July 10, 2012.
PFG was not one of CME’s clearing members and its customers had not registered for the Fund.
Accordingly, they were not technically eligible for payments from the Fund.
However, because the Fund was newly implemented and because PFG’s customers included many agricultural industry participants for whom the program was designed, the company decided to waive certain terms and conditions of the Fund, solely in connection with the PFG bankruptcy, so that otherwise eligible family farmers, ranchers and agricultural cooperatives could apply for and receive benefits from CME.
Based on the number of such PFG customers who applied and the estimated size of their claims, the company has recorded a liability in the amount of $2.1 million at December 31, 2012.16.
REDEEMABLE NON-CONTROLLING INTEREST The following summarizes the changes in redeemable non-controlling interest for the years presented.
Noncontrolling interests that do not contain redemption features are presented in the statements of equity.
## Table 0 ##
Principal Financial Group, Inc.  Notes to Consolidated Financial Statements — (continued) 11.
Insurance Liabilities Contractholder Funds Major components of contractholder funds in the consolidated statements of financial position are summarized as follows:
## Table 1 ##
Our GICs and funding agreements contain provisions limiting early surrenders, which typically include penalties for early surrenders, minimum notice requirements or, in the case of funding agreements with survivor options, minimum pre-death holding periods and specific maximum amounts.
Funding agreements include those issued directly to nonqualified institutional investors, as well as to three separate programs where the funding agreements have been issued directly or indirectly to unconsolidated special purpose entities.
Claims for principal and interest under funding agreements are afforded equal priority to claims of life insurance and annuity policyholders under insolvency provisions of Iowa Insurance Laws.
We are authorized to issue up to $4.0 billion of funding agreements under a program established in 1998 to support the prospective issuance of medium term notes by an unaffiliated entity in non-U.
S.  markets.
As of December 31, 2007 and 2006, $3,935.3 million and $3,770.4 million, respectively, of liabilities are outstanding with respect to the issuance outstanding under this program.
We do not anticipate any new issuance activity under this program as we are authorized to issue up to Euro 4.0 billion (approximately USD$5.3 billion) of funding agreements under a program established in 2006 to support the prospective issuance of medium term notes by an unaffiliated entity in non-U.
S.  markets.
The unaffiliated entity is an unconsolidated special purpose vehicle.
As of December 31, 2007 and 2006, $1,469.8 million and $474.1 million, respectively, of liabilities are outstanding with respect to the issuance outstanding under this new program.
In addition, we were authorized to issue up to $7.0 billion of funding agreements under a program established in 2001 to support the prospective issuance of medium term notes by an unaffiliated entity in both domestic and international markets.
The unaffiliated entity is an unconsolidated qualifying special purpose entity.
As of December 31, 2007 and 2006, $3,109.9 million and $3,747.9 million, respectively, of liabilities are being held with respect to the issuance outstanding under this program.
We do not anticipate any new issuance activity under this program, given our December 2005 termination of the dealership agreement for this program and the availability of the SEC-registered program described in the following paragraph.
We were authorized to issue up to $4.0 billion of funding agreements under a program established in March 2004 to support the prospective issuance of medium term notes by unaffiliated entities in both domestic and international markets.
In February 2006, this program was amended to authorize issuance of up to an additional $5.0 billion in recognition of the use of nearly all $4.0 billion of initial issuance authorization.
In recognition of the use of nearly all $9.0 billion, this program was amended in November 2007 to authorize issuance of up to an additional $5.0 billion.
Under this program, both the notes and the supporting funding agreements are registered with the SEC.
As of December 31, 2007 and 2006, $6,748.5 million and $5,831.4 million, respectively, of liabilities are being held with respect to the issuance outstanding under this program.
In contrast with direct funding agreements, GIC issuances and the other two funding agreement-backed medium term note programs described above, Principal Life’s payment obligations on each funding agreement issued under this SEC-registered program are guaranteed by Principal Financial Group, Inc.
Principal Financial Group, Inc.  Notes to Consolidated Financial Statements — (continued) 11.
Employee and Agent Benefits — (continued) Estimated Future Benefit Payments The estimated future benefit payments, which reflect expected future service, and the expected amount of subsidy receipts under Medicare Part D are:
## Table 2 ##
The above table reflects the total estimated future benefits to be paid from the plan, including both our share of the benefit cost and the participants’ share of the cost, which is funded by their contributions to the plan.
The assumptions used in calculating the estimated future benefit payments are the same as those used to measure the benefit obligation for the year ended December 31, 2010.
The information that follows shows supplemental information for our defined benefit pension plans.
Certain key summary data is shown separately for qualified and nonqualified plans.

Tables referenced above, in order (Table 0 first):
<table><tr><td>(in millions)</td><td>2012</td><td>2011</td><td>2010</td></tr><tr><td>Balance at January 1</td><td>$70.3</td><td>$68.1</td><td>$—</td></tr><tr><td>Contribution by Dow Jones</td><td>—</td><td>—</td><td>675.0</td></tr><tr><td>Distribution to Dow Jones</td><td>—</td><td>—</td><td>-607.5</td></tr><tr><td>Allocation of stock-based compensation</td><td>—</td><td>0.1</td><td>—</td></tr><tr><td>Total comprehensive income attributable to redeemable non-controlling interest</td><td>10.5</td><td>2.1</td><td>0.6</td></tr><tr><td>Balance at December 31</td><td>$80.8</td><td>$70.3</td><td>$68.1</td></tr></table>
<table><tr><td> </td><td colspan="2"> December 31,</td></tr><tr><td> </td><td> 2007</td><td> 2006</td></tr><tr><td> </td><td colspan="2"><i>(in millions) </i> </td></tr><tr><td>Liabilities for investment-type contracts:</td><td></td><td></td></tr><tr><td>GICs</td><td>$11,698.8</td><td>$12,307.3</td></tr><tr><td>Funding agreements</td><td>16,193.4</td><td>14,242.4</td></tr><tr><td>Other investment-type contracts</td><td>1,236.8</td><td>1,277.8</td></tr><tr><td>Total liabilities for investment-type contracts</td><td>29,129.0</td><td>27,827.5</td></tr><tr><td>Liabilities for individual annuities</td><td>8,261.5</td><td>6,429.1</td></tr><tr><td>Universal life and other reserves</td><td>2,898.4</td><td>2,542.4</td></tr><tr><td>Total contractholder funds</td><td>$40,288.9</td><td>$36,799.0</td></tr></table>
<table><tr><td> </td><td> Pension benefits</td><td> Other postretirement benefits (gross benefit payments, including prescription drug benefits)</td><td> Amount of Medicare Part D subsidy receipts</td></tr><tr><td> </td><td colspan="3"><i>(in millions)</i> </td></tr><tr><td>Year ending December 31:</td><td></td><td></td><td></td></tr><tr><td>2011</td><td>$76.9</td><td>$19.3</td><td>$0.9</td></tr><tr><td>2012</td><td>81.6</td><td>20.2</td><td>1.0</td></tr><tr><td>2013</td><td>86.5</td><td>21.3</td><td>1.1</td></tr><tr><td>2014</td><td>91.0</td><td>22.4</td><td>1.2</td></tr><tr><td>2015</td><td>95.2</td><td>23.4</td><td>1.3</td></tr><tr><td>2016-2020</td><td>567.0</td><td>126.8</td><td>6.9</td></tr></table>

Question: what is the percentage change in the balance of non-controlling interests from 2010 to 2011?
Answer: 0.03231
Reasoning program: subtract(70.3,68.1), divide(#0,68.1)