## Table 0 ##
(1) Citigroup’s opening Retained earnings balance has been reduced by $151 million to reflect a prior period adjustment to Goodwill.
This reduction adjusts Goodwill to reflect a portion of the losses incurred in January 2002, related to the sale of an Argentinean subsidiary of Banamex, Bansud, that was recorded as an adjustment to the purchase price of Banamex.
There is no tax benefit and there is no income statement impact from this adjustment.
(2) The adjustment to the opening balance of Retained earnings represents the total of the after-tax gain (loss) amounts for the adoption of the following accounting pronouncements: ?
SFAS 157 for $75 million, ?
SFAS 159 for $(99) million, ?
FSP 13-2 for $(148) million, and ?
FIN 48 for $(14) million.
See Notes 1, 26 and 27 to the Consolidated Financial Statements on pages 122, 192 and 202, respectively.
(3) Common dividends declared were as follows: $0.32 per share in the first, second and third quarters of 2008, $0.16 in the fourth quarter of 2008; $0.54 per share in the first, second, third and fourth quarters of 2007; $0.49 per share in the first, second, third and fourth quarters of 2006.
(4) All open market repurchases were transacted under an existing authorized share repurchase plan.
On April 14, 2005, the Board of Directors authorized up to an additional $15 billion in share repurchases.
Additionally, on April 17, 2006, the Board of Directors authorized up to an additional $10 billion in share repurchases.
(5) The after-tax adjustment to the opening balance of Accumulated other comprehensive income (loss) represents the reclassification of the unrealized gains (losses) related to the Legg Mason securities as well as several miscellaneous items previously reported in accordance with SFAS No.115, Accounting for Certain Investments in Debt and Equity Securities (SFAS 115).
The related unrealized gains and losses were reclassified to Retained earnings upon the adoption of the fair value option in accordance with SFAS 157 and SFAS 159.
See Notes 1, 26 and 27 to the Consolidated Financial Statements on pages 122, 192 and 202 for further discussion.
(6) In 2008, reflects decreased fair value of plan assets and a lower discount rate, which increased the PBO (Projected Benefit Obligation).
In 2007, reflects changes in the funded status of the Company’s pension and postretirement plans, as required by SFAS 158.
In 2006, reflects additional minimum liability, as required by SFAS No.87, Employers’ Accounting for Pensions (SFAS 87), related to unfunded or book reserve plans, such as the U. S.  nonqualified pension plans and certain foreign plans.
See Notes to the Consolidated Financial Statements.
3.
DISCONTINUED OPERATIONS Sale of Citigroup’s German Retail Banking Operations On December 5, 2008, Citigroup sold its German retail banking operations to Credit Mutuel for Euro 5.2 billion, in cash plus the German retail bank’s operating net earnings accrued in 2008 through the closing.
The sale resulted in an after-tax gain of approximately $3.9 billion including the after-tax gain on the foreign currency hedge of $383 million recognized during the fourth quarter of 2008.
The sale does not include the corporate and investment banking business or the Germany-based European data center.
The German retail banking operations had total assets and total liabilities as of November 30, 2008, of $15.6 billion and $11.8 billion, respectively.
Results for all of the German retail banking businesses sold, as well as the net gain recognized in 2008 from this sale, are reported as Discontinued operations for all periods presented.
Summarized financial information for Discontinued operations, including cash flows, related to the sale of the German retail banking operations is as follows:
## Table 1 ##
CitiCapital On July 31, 2008, Citigroup sold substantially all of CitiCapital, the equipment finance unit in North America.
The total proceeds from the transaction were approximately $12.5 billion and resulted in an after-tax loss to Citigroup of $305 million.
This loss is included in Income from discontinued operations on the Company’s Consolidated Statement of Income for the second quarter of 2008.
The assets and liabilities for CitiCapital totaled approximately $12.9 billion and $0.5 billion, respectively, at June 30, 2008.
This transaction encompassed seven CitiCapital equipment finance business lines, including Healthcare Finance, Private Label Equipment Finance, Material Handling Finance, Franchise Finance, Construction Equipment Finance, Bankers Leasing, and CitiCapital Canada.
CitiCapital’s Tax Exempt Finance business was not part of the transaction and was retained by Citigroup.
CitiCapital had approximately 1,400 employees and 160,000 customers throughout North America.
Results for all of the CitiCapital businesses sold, as well as the net loss recognized in 2008 from this sale, are reported as Discontinued operations for all periods presented.
Summarized financial information for Discontinued operations, including cash flows, related to the sale of CitiCapital is as follows:
## Table 2 ##
Sale of the Asset Management Business On December 1, 2005, the Company completed the sale of substantially all of its Asset Management business to Legg Mason, Inc.  (Legg Mason).
On January 31, 2006, the Company completed the sale of its Asset Management business within Bank Handlowy (an indirect banking subsidiary of Citigroup located in Poland) to Legg Mason.
This transaction, which was originally part of the overall Asset Management business sold to Legg Mason on December 1, 2005, was postponed due to delays in obtaining local regulatory approval.
A gain from this sale of $18 million after-tax and minority interest ($31 million pretax and minority interest) was recognized in the first quarter of 2006 in Discontinued operations.
During March 2006, the Company sold 10.3 million shares of Legg Mason stock through an underwritten public offering.
The net sale proceeds of $1.258 billion resulted in a pretax gain of $24 million in ICG.
In September 2006, the Company received from Legg Mason the final closing adjustment payment related to this sale.
This payment resulted in an additional after-tax gain of $51 million ($83 million pretax), recorded in Discontinued operations.
Latin America Acquisition of Grupo Financiero Uno In 2007, Citigroup completed its acquisition of Grupo Financiero Uno (GFU), the largest credit card issuer in Central America, and its affiliates, with $2.2 billion in assets.
The results for GFU are included in Citigroup’s Global Cards and Latin America Consumer Banking businesses from March 5, 2007 forward.
Acquisition of Grupo Cuscatlán In 2007, Citigroup completed the acquisition of the subsidiaries of Grupo Cuscatlán for $1.51 billion ($755 million in cash and 14.2 million shares of Citigroup common stock) from Corporacion UBC Internacional S. A.  Grupo.
The results of Grupo Cuscatlán are included from May 11, 2007 forward and are recorded in Latin America Consumer Banking.
Asia Acquisition of Bank of Overseas Chinese In 2007, Citigroup completed its acquisition of Bank of Overseas Chinese (BOOC) in Taiwan for approximately $427 million.
Results for BOOC are included in Citigroup’s Asia Consumer Banking, Global Cards and Securities and Banking businesses from December 1, 2007 forward.
EMEA Acquisition of Quilter In 2007, the Company completed the acquisition of Quilter, a U. K.  wealth advisory firm, from Morgan Stanley.
Quilter’s results are included in Citigroup’s Smith Barney business from March 1, 2007 forward.
Quilter is being disposed of as part of the sale of Smith Barney to Morgan Stanley described in Subsequent Events.
Acquisition of Egg In 2007, Citigroup completed its acquisition of Egg Banking plc (Egg), a U. K.  online financial services provider, from Prudential PLC for approximately $1.39 billion.
Results for Egg are included in Citigroup’s Global Cards and EMEA Consumer Banking businesses from May 1, 2007 forward.
Purchase of 20% Equity Interest in Akbank In 2007, Citigroup completed its purchase of a 20% equity interest in Akbank, the second-largest privately owned bank by assets in Turkey for approximately $3.1 billion.
This investment is accounted for using the equity method of accounting.
Sabanci Holding, a 34% owner of Akbank shares, and i OTHER ITEMS Sale of MasterCard Shares In 2007, the Company recorded a $367 million after-tax gain ($581 million pretax) on the sale of approximately 4.9 million MasterCard Class B shares that had been received by Citigroup as a part of the MasterCard initial public offering completed in June 2006.
The gain was recorded in the following businesses:
## Table 3 ##
Redecard IPO In 2007, Citigroup (a 31.9% shareholder in Redecard S. A. , the only merchant acquiring company for MasterCard in Brazil) sold approximately 48.8 million Redecard shares in connection with Redecard’s initial public offering in Brazil.
Following the sale of these shares, Citigroup retained approximately 23.9% ownership in Redecard.
An after-tax gain of approximately $469 million ($729 million pretax) was recorded in Citigroup’s 2007 financial results in the Global Cards business.
Visa Restructuring and Litigation Matters In 2007, Visa USA, Visa International and Visa Canada were merged into Visa Inc.  (Visa).
As a result of that reorganization, Citigroup recorded a $534 million (pretax) gain on its holdings of Visa International shares primarily recognized in the Consumer Banking business.
The shares were then carried on Citigroup’s balance sheet at the new cost basis.
In addition, Citigroup recorded a $306 million (pretax) charge related to certain of Visa USA’s litigation matters primarily recognized in the North America Consumer Banking business.
related loss reserve.
Once a loss is recognized under the agreement, the aggregate amount of qualifying losses across the portfolio in a particular period is netted against all recoveries and gains across the portfolio, all on a pretax basis.
The resulting net loss amount on the portfolio is the basis of the loss-sharing arrangements between Citigroup and the USG.
Citigroup will bear the first $39.5 billion of such net losses, which amount was determined using (i) an agreed-upon $29 billion of first losses, (ii) Citigroup’s thenexisting reserve with respect to the portfolio of approximately $9.5 billion, and (iii) an additional $1.0 billion as an agreed-upon amount in exchange for excluding the effects of certain hedge positions from the portfolio.
Net losses, if any, on the portfolio after Citigroup’s first-loss position will be borne 90% by the USG and 10% by Citigroup in the following manner: ?
first, until the UST has paid $5 billion in aggregate, 90% by the UST and 10% by Citigroup; ?
second, until the FDIC has paid $10 billion in aggregate, 90% by the FDIC and 10% by Citigroup; and ?
third, by the Federal Reserve Bank of New York.
The Company recognized approximately $900 million of qualifying losses related to the portfolio (excluding replacement assets, as discussed in the note to the table below) from November 21, 2008 through December 31, 2008.
These losses will count towards Citi’s $39.5 billion first-loss position.
The Federal Reserve Bank of New York will implement its loss-sharing obligations under the agreement by making a loan, after Citigroup’s firstloss position and the obligations of the UST and FDIC have been exhausted, in an amount equal to the then aggregate value of the remaining covered asset pool (after reductions for charge-offs, pay-downs and realized losses) as determined in accordance with the agreement.
Following the loan, as losses are incurred on the remaining covered asset pool, Citigroup will be required to immediately repay 10% of such losses to the Federal Reserve Bank of New York.
The loan is non-recourse to Citigroup, other than with respect to the repayment obligation in the preceding sentence and interest on the loan.
The loan is recourse only to the remaining covered asset pool, which is the sole collateral to secure the loan.
The loan will bear interest at the overnight index swap rate plus 300 basis points.
The covered asset pool includes U. S. -based exposures and transactions that were originated prior to March 14, 2008.
Pursuant to the terms of the agreement, the composition of the covered asset pool, amount of Citigroup’s first-loss position and premium paid for loss coverage are subject to final confirmation by the USG of, among other things, the qualification of assets under the asset eligibility criteria, expected losses and reserves.
This confirmation process is to be completed no later than April 15, 2009.
The agreement includes guidelines for governance and asset management with respect to the covered asset pool, including reporting requirements and notice and approval rights of the USG at certain thresholds.
If covered losses exceed $27 billion, the USG has the right to change the asset manager for the covered asset pool.
The covered assets are risk-weighted at 20% for purposes of calculating the Tier 1 Capital ratio at December 31, 2008.
This lower risk weighting added approximately 150 basis points to Citigroup’s Tier 1 Capital ratio at December 31, 2008.  he following table summarizes the assets that were part of the covered asset pool agreed to between Citigroup and the USG as of January 15, 2009, with their values as of November 21, 2008:

Tables referenced above, in order (Table 0 first):
<table><tr><td>.</td><td colspan="6"> Year ended December 31</td></tr><tr><td></td><td colspan="3">Amounts</td><td colspan="3"> Shares</td></tr><tr><td><i>In millions of dollars, except shares in thousands</i></td><td>2008</td><td>2007</td><td>2006</td><td> 2008</td><td>2007</td><td>2006</td></tr><tr><td> Accumulated other comprehensive income (loss)</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Balance, beginning of year</td><td>$-4,660</td><td>$-3,700</td><td>$-2,532</td><td></td><td></td><td></td></tr><tr><td>Adjustment to opening balance, net of taxes<sup>(5</sup><sup>)</sup></td><td>—</td><td>149</td><td>—</td><td></td><td></td><td></td></tr><tr><td>Adjusted balance, beginning of period</td><td>$-4,660</td><td>$-3,551</td><td>$-2,532</td><td></td><td></td><td></td></tr><tr><td>Net change in unrealized gains and losses on investment securities, net of taxes</td><td>-10,118</td><td>-621</td><td>-141</td><td></td><td></td><td></td></tr><tr><td>Net change in cash flow hedges, net of taxes</td><td>-2,026</td><td>-3,102</td><td>-673</td><td></td><td></td><td></td></tr><tr><td>Net change in foreign currency translation adjustment, net of taxes</td><td>-6,972</td><td>2,024</td><td>1,294</td><td></td><td></td><td></td></tr><tr><td>Pension liability adjustment, net of taxes<sup>(6</sup><sup>)</sup></td><td>-1,419</td><td>590</td><td>-1</td><td></td><td></td><td></td></tr><tr><td>Adjustments to initially apply SFAS 158, net of taxes</td><td>—</td><td>—</td><td>-1,647</td><td></td><td></td><td></td></tr><tr><td>Net change in<i>Accumulated other comprehensive income (loss)</i></td><td>$-20,535</td><td>$-1,109</td><td>$-1,168</td><td></td><td></td><td></td></tr><tr><td>Balance, end of year</td><td>$-25,195</td><td>$-4,660</td><td>$-3,700</td><td></td><td></td><td></td></tr><tr><td> Total common stockholders’ equity and common shares outstanding</td><td>$70,966</td><td>$113,447</td><td>$118,632</td><td> 5,450,068</td><td>4,994,581</td><td>4,911,994</td></tr><tr><td> Total stockholders’ equity</td><td>$141,630</td><td>$113,447</td><td>$119,632</td><td></td><td></td><td></td></tr><tr><td> Comprehensive income (loss)</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Net income (loss)</td><td>$-27,684</td><td>$3,617</td><td>$21,538</td><td></td><td></td><td></td></tr><tr><td>Net change in<i>Accumulated other comprehensive income (loss)</i></td><td>-20,535</td><td>-1,109</td><td>-1,168</td><td></td><td></td><td></td></tr><tr><td> Comprehensive income (loss)</td><td>$-48,219</td><td>$2,508</td><td>$20,370</td><td></td><td></td><td></td></tr></table>
<table><tr><td><i>In millions of dollars</i></td><td>2008</td><td>2007</td><td>2006</td></tr><tr><td> Total revenues, net of interest expense</td><td>$6,592</td><td>$2,212</td><td>$2,126</td></tr><tr><td>Income from discontinued operations</td><td>$1,438</td><td>$652</td><td>$837</td></tr><tr><td>Gain on sale</td><td>3,695</td><td>—</td><td>—</td></tr><tr><td>Provision for income taxes and minority interest, net of taxes</td><td>426</td><td>214</td><td>266</td></tr><tr><td> Income from discontinued operations, net of taxes</td><td>$4,707</td><td>$438</td><td>$571</td></tr><tr><td><i>In millions of dollars</i></td><td>2008</td><td>2007</td><td>2006</td></tr><tr><td>Cash flows from operating activities</td><td>$-4,719</td><td>$2,227</td><td>$2,246</td></tr><tr><td>Cash flows from investing activities</td><td>18,547</td><td>-1,906</td><td>-3,316</td></tr><tr><td>Cash flows from financing activities</td><td>-14,226</td><td>-213</td><td>1,147</td></tr><tr><td> Net cash provided by (used in) discontinued operations</td><td>$-398</td><td>$108</td><td>$77</td></tr></table>
<table><tr><td><i>In millions of dollars</i></td><td>2008</td><td>2007</td><td>2006</td></tr><tr><td> Total revenues, net of interest expense</td><td>$24</td><td>$991</td><td>$1,162</td></tr><tr><td>Income (loss) from discontinued operations</td><td>$40</td><td>$273</td><td>$313</td></tr><tr><td>Loss on sale</td><td>-506</td><td>—</td><td>—</td></tr><tr><td>Provision (benefit) for income taxes and minority interest, net of taxes</td><td>-202</td><td>83</td><td>86</td></tr><tr><td> Income (loss) from discontinued operations, net of taxes</td><td>$-264</td><td>$190</td><td>$227</td></tr><tr><td><i>In millions of dollars</i></td><td>2008</td><td>2007</td><td>2006</td></tr><tr><td>Cash flows from operating activities</td><td>$-287</td><td>$-1,148</td><td>$2,596</td></tr><tr><td>Cash flows from investing activities</td><td>349</td><td>1,190</td><td>-2,664</td></tr><tr><td>Cash flows from financing activities</td><td>-61</td><td>-43</td><td>3</td></tr><tr><td> Net cash provided by (used in) discontinued operations</td><td>$1</td><td>$-1</td><td>$-65</td></tr></table>
<table><tr><td><i>In millions of dollars</i></td><td>2007 Pretax total</td><td>2007 After-tax total</td><td>2006 Pretax total</td><td>2006 After-tax total</td></tr><tr><td>Global Cards</td><td>$466</td><td>$296</td><td>$94</td><td>$59</td></tr><tr><td>Consumer Banking</td><td>96</td><td>59</td><td>27</td><td>18</td></tr><tr><td>ICG</td><td>19</td><td>12</td><td>2</td><td>1</td></tr><tr><td>Total</td><td>$581</td><td>$367</td><td>$123</td><td>$78</td></tr></table>

Question: What is the average amount of Income from discontinued operations of 2008, and Cash flows from investing activities of 2006 ?
Answer: 2051
Reasoning program: add(1438.0,2664.0), divide(#0,const_2)