As of December 31, 2013 and 2012, our liabilities associated with unrecognized tax benefits are not material.
We and our subsidiaries file income tax returns in the U. S.  federal jurisdiction and various foreign jurisdictions.
With few exceptions, the statute of limitations is no longer open for U. S.  federal or non-U.
S.  income tax examinations for the years before 2010, other than with respect to refunds.
U. S.  income taxes and foreign withholding taxes have not been provided on earnings of $222 million, $211 million, and $193 million that have not been distributed by our non-U.
S.  companies as of December 31, 2013, 2012, and 2011.
Our intention is to permanently reinvest these earnings, thereby indefinitely postponing their remittance to the U. S.  If these earnings were remitted, we estimate that the additional income taxes after foreign tax credits would have been approximately $50 million in 2013, $45 million in 2012, and $41 million in 2011.
Our federal and foreign income tax payments, net of refunds received, were $787 million in 2013, $890 million in 2012, and $722 million in 2011.
Our 2013 net payments reflect a $550 million refund from the IRS primarily attributable to our tax-deductible discretionary pension contributions during the fourth quarter of 2012; our 2012 net payments reflect a $153 million refund from the IRS related to a 2011 capital loss carryback claim; and our 2011 net payments reflect a $250 million refund from the IRS related to estimated taxes paid for 2010.
As of December 31, 2013 and 2012, we had federal and foreign taxes receivable of $313 million and $662 million recorded within other current assets on our Balance Sheet, primarily attributable to our tax-deductible discretionary pension contributions in the fourth quarter of 2013 and 2012 and our debt exchange transaction in the fourth quarter of 2012.
Note 9 – Debt Our long-term debt consisted of the following (in millions):
## Table 0 ##
In December 2012, we issued notes totaling $1.3 billion with a fixed interest rate of 4.07% maturing in December 2042 (the New Notes) in exchange for outstanding notes totaling $1.2 billion with interest rates ranging from 5.50% to 8.50% maturing in 2023 to 2040 (the Old Notes).
In connection with the exchange, we paid a premium of $393 million, of which $225 million was paid in cash and $168 million was in the form of New Notes.
This premium, in addition to $194 million in remaining unamortized discounts related to the Old Notes, will be amortized as additional interest expense over the term of the New Notes using the effective interest method.
We may, at our option, redeem some or all of the New Notes at any time by paying the principal amount of notes being redeemed plus a make-whole premium and accrued and unpaid interest.
Interest on the New Notes is payable on June 15 and December 15 of each year, beginning on June 15, 2013.
The New Notes are unsecured senior obligations and rank equally in right of payment with all of our existing and future unsecured and unsubordinated indebtedness.
In September 2011, we issued $2.0 billion of long-term notes in a registered public offering and in October 2011, we used a portion of the proceeds to redeem all of our $500 million long-term notes maturing in 2013.
In 2011, we repurchased $84 million of our long-term notes through open-market purchases.
We paid premiums of $48 million in connection with the early extinguishments of debt, which were recognized in other non-operating income (expense), net.
At December 31, 2013 and 2012, we had in place with a group of banks a $1.5 billion revolving credit facility that expires in August 2016.
We may request and the banks may grant, at their discretion, an increase to the credit facility by an additional amount up to $500 million.
There were no borrowings outstanding under the credit facility through December 31, 2013.
Borrowings under the credit facility would be unsecured and bear interest at rates based, at our option, on a Eurodollar rate or a Base Rate, as defined in the credit facility.
Each bank’s obligation to make loans under the credit facility is subject
Incurred Losses and LAE.
The following table presents the incurred losses and LAE for the Bermuda segment for the periods indicated.
## Table 1 ##
Incurred losses and LAE increased by 1.2% to $461.9 million in 2016 compared to $456.4 million in 2015, primarily due to an increase of $25.5 million in current year catastrophe losses, partially offset by a decrease of $24.3 million in current year attritional losses mainly related to changes in the mix of business and the higher losses in 2015 due to the explosion at the Chinese port of Tianjin.
The $25.5 million of current year catastrophe losses in 2016 were due to Hurricane Matthew ($10.3 million), the Fort McMurray Canada wildfire ($10.0 million) and the 2016 New Zealand earthquake ($5.0 million).
There were no current year catastrophe losses in 2015.
Incurred losses and LAE increased by 26.2% to $456.4 million in 2015 compared to $361.8 million in 2014, primarily due to an increase of $97.0 million in current year attritional losses primarily related to the increase in premiums earned and $15.0 million of losses related to the explosion at the Chinese port of Tianjin.
There were no current year catastrophe losses in 2015.
The $0.3 million of current year catastrophe losses in 2014 primarily related to Hurricane Odile.
Segment Expenses.
Commission and brokerage increased by 8.3% to $234.0 million in 2016 compared to $216.0 million in 2015.
The increase was mainly due to the impact of the increase in premiums earned and changes in the mix of business.
Segment other underwriting expenses increased slightly to $36.3 million in 2016 compared to $36.0 million in 2015.
Commission and brokerage increased by 8.6% to $216.0 million in 2015 compared to $198.8 million in 2014.
The rise was primarily due to the impact of the increase in premiums earned.
Segment other underwriting expenses increased to $36.0 million in 2015 compared to $34.9 million in 2014.
The increase was primarily due to the impact of the increases in premiums earned.
The following table presents a reconciliation of beginning and ending reserve balances for the periods indicated on a GAAP basis:
## Table 2 ##
Current year incurred losses were $5,264.3 million, $4,816.0 million and $3,434.9 million at December 31, 2018, 2017 and 2016, respectively.
The increase in current year incurred losses was primarily due to an increase in attritional losses due to a 16.7% increase in premiums earned.
The $407.0 million increase in reinsurance recoverables from December 31, 2018 to December 31, 2017 is primarily related to the additional catastrophe losses incurred in 2018 as well as a retroactive reinsurance transaction with a Mt.
Logan Re segregated account effective in the second quarter of 2018.
Incurred prior years’ reserves increased by $387.1 million in 2018 and decreased by $293.4 million and $295.3 million in 2017 and 2016, respectively.
The increase for 2018 was mainly due to $561.2 million of adverse development on prior years catastrophe losses, primarily related to Hurricanes Harvey, Irma and Maria, as well as the 2017 California wildfires.
The increase in loss estimates for Hurricanes Harvey, Irma and Maria was mostly driven by re-opened claims, loss inflation from higher than expected loss adjustment expenses and in particular, their impact on aggregate covers.
This reserve increase was partially offset by $174.1 million of favorable development on prior years attritional losses which mainly related to U. S.  and international property and casualty reinsurance business, as well as favorable development in the Insurance segment which largely related to workers’ compensation business.
The decrease for 2017 was attributable to favorable development in the reinsurance segments of $238.4 million, related primarily to property and short-tail business in the U. S.  and Bermuda as well as favorable development on prior year catastrophe losses, partially offset by $37.1 million of adverse development on A&E reserves.
The insurance segment also experienced favorable development on prior year reserves of $55.0 million mainly on its workers compensation business, which is largely written in California.
The decrease for 2016 was attributable to favorable development in the reinsurance segments of $468.7 million related primarily to property and short-tail business in the U. S. , property business in Canada, Latin America, Middle East and Africa, as well as favorable development on prior year catastrophe losses, partially offset by $53.9 million of adverse development on asbestos and environmental (“A&E”) reserves.
Part of the favorable development in the reinsurance segments related to the 2015 loss from the explosion at the Chinese port of Tianjin.
In 2015, this loss was originally estimated to be $60.0 million.
At December 31, 2016, this loss was projected to be $16.7 million resulting in $43.3 million of favorable development in 2016.
The net favorable development in the reinsurance segments was partially offset by $173.4 million of unfavorable development in the insurance segment primarily related to run-off construction liability and umbrella program business.
Since the Company has operations in many countries, part of the Company’s loss and LAE reserves are in foreign currencies and translated to U. S.  dollars for each reporting period.
Fluctuations in the exchange rates for the currencies, period over period, affect the U. S.  dollar amount of outstanding reserves.
The translation adjustment line at the bottom of the table eliminates the impact of the exchange fluctuations from the reserve re-estimates.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued) 74 Note 2—Financial Instruments (Continued) are not covered by collateral, third-party flooring arrangements, or credit insurance are outstanding with the Company’s distribution and retail channel partners.
No customer accounted for more than 10% of trade receivables as of September 24, 2005 or September 25, 2004.
The following table summarizes the activity in the allowance for doubtful accounts (in millions):
## Table 3 ##
(a) Represents amounts written off against the allowance, net of recoveries.
Vendor Non-Trade Receivables The Company has non-trade receivables from certain of its manufacturing vendors resulting from the sale of raw material components to these manufacturing vendors who manufacture sub-assemblies or assemble final products for the Company.
The Company purchases these raw material components directly from suppliers.
These non-trade receivables, which are included in the consolidated balance sheets in other current assets, totaled $417 million and $276 million as of September 24, 2005 and September 25, 2004, respectively.
The Company does not reflect the sale of these components in net sales and does not recognize any profits on these sales until the products are sold through to the end customer at which time the profit is recognized as a reduction of cost of sales.
Derivative Financial Instruments The Company uses derivatives to partially offset its business exposure to foreign exchange and interest rate risk.
Foreign currency forward and option contracts are used to offset the foreign exchange risk on certain existing assets and liabilities and to hedge the foreign exchange risk on expected future cash flows on certain forecasted revenue and cost of sales.
From time to time, the Company enters into interest rate derivative agreements to modify the interest rate profile of certain investments and debt.
The Company’s accounting policies for these instruments are based on whether the instruments are designated as hedge or non-hedge instruments.
The Company records all derivatives on the balance sheet at fair value.
GENERAL MOTORS COMPANY AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) uncertainties arising because this litigation is at its earliest stages, this amount represents the high end of the range of reasonably possible liability exposure.
Both the scope of claims asserted and GM Daewoo’s assessment of any or all of individual claim elements may change.
This accrual is included in the reserves for non-U.
S.  labor-related matters.
In July 2008 Old GM reached a tentative settlement of the General Motors Securities Litigation suit and recorded an additional charge of $277 million, of which $139 million was paid in the year ended December 31, 2008.
Also in the year ended December 31, 2008, Old GM recorded $215 million as a reduction to Automotive selling, general and administrative expense associated with insurance-related indemnification proceeds for previously recorded litigation related costs, including the cost incurred to settle the General Motors Securities Litigation suit.
GME Planned Spending Guarantee As part of our Opel/Vauxhall restructuring plan, agreed to with European labor representatives, we have committed to achieve specified milestones associated with planned spending from 2011 to 2014 on certain product programs.
If we fail to accomplish the requirements set out under the agreement, we will be required to pay certain amounts up to Euro 265 million for each of those years, and/or interest on those amounts, to our employees.
Certain inventory with a carrying amount of $193 million at December 31, 2010 was pledged as collateral under the agreement.
Management has the intent and believes it has the ability to meet the requirements under the agreement.
Asset Retirement Obligations Conditional asset retirement obligations relate to legal obligations associated with retirement of tangible long-lived assets that result from acquisition, construction, development, or normal operation of a long-lived asset.
An analysis is performed of such obligations associated with all real property owned or leased, including facilities, warehouses, and offices.
Estimates of conditional asset retirement obligations relate, in the case of owned properties, to costs estimated to be necessary for the legally required removal or remediation of various regulated materials, primarily asbestos.
Asbestos abatement was estimated using site-specific surveys where available and a per square foot estimate where surveys were unavailable.
For leased properties, such obligations relate to the estimated cost of contractually required property restoration.
Recording conditional asset retirement obligations results in increased fixed asset balances with a corresponding increase to liabilities.
Asset balances, net of accumulated depreciation, of $36 million and $53 million at December 31, 2010 and 2009 are recorded in Property, net, while the related liabilities are included in Other liabilities.
The following table summarizes the activity related to asset retirement obligations (dollars in millions):
## Table 4 ##
(a) Represents the asset retirement obligations associated with assets MLC retained.
MetLife, Inc.  Notes to the Consolidated Financial Statements — (Continued)
## Table 5 ##
The U. S.  Subsidiaries provide employees with benefits under various ERISA benefit plans.
These include qualified pension plans, postretirement medical plans and certain retiree life insurance coverage.
The assets of the Subsidiaries’ qualified pension plans are held in insurance group annuity contracts, and the vast majority of the assets of the postretirement medical plan and backing the retiree life coverage are held in insurance contracts.
All of these contracts are issued by Company insurance affiliates, and the assets under the contracts are held in insurance separate accounts that have been established by the Company.
The insurance contract provider engages investment management firms (“Managers”) to serve as sub-advisors for the separate accounts based on the specific investment needs and requests identified by the plan fiduciary.
These Managers have portfolio management discretion over the purchasing and selling of securities and other investment assets pursuant to the respective investment management agreements and guidelines established for each insurance separate account.
The assets of the qualified pension plans and postretirement medical plans (the “Invested Plans”) are well diversified across multiple asset categories and across a number of different Managers, with the intent of minimizing risk concentrations within any given asset category or with any given Manager.
The Invested Plans, other than those held in participant directed investment accounts, are managed in accordance with investment policies consistent with the longer-term nature of related benefit obligations and within prudent risk parameters.
Specifically, investment policies are oriented toward (i) maximizing the Invested Plan’s funded status; (ii) minimizing the volatility of the Invested Plan’s funded status; (iii) generating asset returns that exceed liability increases; and (iv) targeting rates of return in excess of a custom benchmark and industry standards over appropriate reference time periods.
These goals are expected to be met through identifying appropriate and diversified asset classes and allocations, ensuring adequate liquidity to pay benefits and expenses when due and controlling the costs of administering and managing the Invested Plan’s investments.
Independent investment consultants are periodically used to evaluate the investment risk of Invested Plan’s assets relative to liabilities, analyze the economic and portfolio impact of various asset allocations and management strategies and to recommend asset allocations.
Certain foreign subsidiaries sponsor defined benefit plans that cover employees and sales representatives who meet specified eligibility requirements.
Pension benefits are provided utilizing either a traditional formula or cash balance formula, similar to the U. S.  plans discussed above.
The investment objectives are also similar, subject to local regulations.
Generally, these international pension plans invest directly in high quality equity and fixed maturity securities.
The assets of the foreign pension plans are comprised of cash and cash equivalents, equity and fixed maturity securities, real estate and hedge fund investments.
Derivative contracts may be used to reduce investment risk, to manage duration and to replicate the risk/return profile of an asset or asset class.
Derivatives may not be used to leverage a portfolio in any manner, such as to magnify exposure to an asset, asset class, interest rates or any other financial variable.
Derivatives are also prohibited for use in creating exposures to securities, currencies, indices or any other financial variable that are otherwise restricted.

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td>2013</td><td>2012</td></tr><tr><td>Notes with rates from 2.13% to 6.15%, due 2016 to 2042</td><td>$5,642</td><td>$5,642</td></tr><tr><td>Notes with rates from 7.00% to 7.75%, due 2016 to 2036</td><td>916</td><td>930</td></tr><tr><td>Notes with a rate of 7.38%, due 2013</td><td>—</td><td>150</td></tr><tr><td>Other debt</td><td>476</td><td>478</td></tr><tr><td>Total long-term debt</td><td>7,034</td><td>7,200</td></tr><tr><td>Less: unamortized discounts</td><td>-882</td><td>-892</td></tr><tr><td>Total long-term debt, net of unamortized discounts</td><td>6,152</td><td>6,308</td></tr><tr><td>Less: current maturities of long-term debt</td><td>—</td><td>-150</td></tr><tr><td>Total long-term debt, net</td><td>$6,152</td><td>$6,158</td></tr></table>
<table><tr><td></td><td colspan="9">Years Ended December 31,</td></tr><tr><td>(Dollars in millions)</td><td>Current Year</td><td colspan="2">Ratio %/ Pt Change</td><td>Prior Years</td><td colspan="2">Ratio %/ Pt Change</td><td>Total Incurred</td><td colspan="2">Ratio %/ Pt Change</td></tr><tr><td>2016</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Attritional</td><td>$475.1</td><td>56.7%</td><td></td><td>$-31.2</td><td>-3.7%</td><td></td><td>$443.8</td><td>53.0%</td><td></td></tr><tr><td>Catastrophes</td><td>25.5</td><td>3.0%</td><td></td><td>-7.5</td><td>-0.9%</td><td></td><td>18.1</td><td>2.1%</td><td></td></tr><tr><td>Total segment</td><td>$500.6</td><td>59.7%</td><td></td><td>$-38.7</td><td>-4.6%</td><td></td><td>$461.9</td><td>55.1%</td><td></td></tr><tr><td>2015</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Attritional</td><td>$499.4</td><td>60.7%</td><td></td><td>$-29.2</td><td>-3.6%</td><td></td><td>$470.2</td><td>57.1%</td><td></td></tr><tr><td>Catastrophes</td><td>-</td><td>0.0%</td><td></td><td>-13.8</td><td>-1.7%</td><td></td><td>-13.8</td><td>-1.7%</td><td></td></tr><tr><td>Total segment</td><td>$499.4</td><td>60.7%</td><td></td><td>$-43.0</td><td>-5.3%</td><td></td><td>$456.4</td><td>55.4%</td><td></td></tr><tr><td>2014</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Attritional</td><td>$402.4</td><td>56.3%</td><td></td><td>$-41.2</td><td>-5.8%</td><td></td><td>$361.3</td><td>50.5%</td><td></td></tr><tr><td>Catastrophes</td><td>0.3</td><td>0.0%</td><td></td><td>0.2</td><td>0.0%</td><td></td><td>0.5</td><td>0.0%</td><td></td></tr><tr><td>Total segment</td><td>$402.7</td><td>56.3%</td><td></td><td>$-41.0</td><td>-5.8%</td><td></td><td>$361.8</td><td>50.5%</td><td></td></tr><tr><td>Variance 2016/2015</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Attritional</td><td>$-24.3</td><td>-4.0</td><td>pts</td><td>$-2.0</td><td>-0.1</td><td>pts</td><td>$-26.4</td><td>-4.1</td><td>pts</td></tr><tr><td>Catastrophes</td><td>25.5</td><td>3.0</td><td>pts</td><td>6.3</td><td>0.8</td><td>pts</td><td>31.9</td><td>3.8</td><td>pts</td></tr><tr><td>Total segment</td><td>$1.2</td><td>-1.0</td><td>pts</td><td>$4.3</td><td>0.7</td><td>pts</td><td>$5.5</td><td>-0.3</td><td>pts</td></tr><tr><td>Variance 2015/2014</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Attritional</td><td>$97.0</td><td>4.4</td><td>pts</td><td>$12.0</td><td>2.2</td><td>pts</td><td>$109.0</td><td>6.6</td><td>pts</td></tr><tr><td>Catastrophes</td><td>-0.3</td><td>-</td><td>pts</td><td>-14.0</td><td>-1.7</td><td>pts</td><td>-14.3</td><td>-1.7</td><td>pts</td></tr><tr><td>Total segment</td><td>$96.7</td><td>4.4</td><td>pts</td><td>$-2.0</td><td>0.5</td><td>pts</td><td>$94.7</td><td>4.9</td><td>pts</td></tr><tr><td colspan="2">(Some amounts may not reconcile due to rounding.)</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>
<table><tr><td></td><td colspan="3">Years Ended December 31,</td></tr><tr><td>(Dollars in millions)</td><td>2018</td><td>2017</td><td>2016</td></tr><tr><td>Gross reserves at beginning of period</td><td>$11,884.3</td><td>$10,312.3</td><td>$9,951.8</td></tr><tr><td>Incurred related to:</td><td></td><td></td><td></td></tr><tr><td>Current year</td><td>5,264.3</td><td>4,816.0</td><td>3,434.9</td></tr><tr><td>Prior years</td><td>387.1</td><td>-293.4</td><td>-295.3</td></tr><tr><td>Total incurred losses</td><td>5,651.4</td><td>4,522.6</td><td>3,139.6</td></tr><tr><td>Paid related to:</td><td></td><td></td><td></td></tr><tr><td>Current year</td><td>1,700.7</td><td>1,280.6</td><td>745.6</td></tr><tr><td>Prior years</td><td>3,011.2</td><td>2,062.6</td><td>2,043.0</td></tr><tr><td>Total paid losses</td><td>4,711.9</td><td>3,343.2</td><td>2,788.6</td></tr><tr><td>Foreign exchange/translation adjustment</td><td>-111.7</td><td>170.9</td><td>-99.9</td></tr><tr><td>Change in reinsurance receivables on unpaid losses and LAE</td><td>407.0</td><td>221.8</td><td>109.4</td></tr><tr><td>Gross reserves at end of period</td><td>$13,119.1</td><td>$11,884.3</td><td>$10,312.3</td></tr><tr><td>(Some amounts may not reconcile due to rounding.)</td><td></td><td></td><td></td></tr></table>
<table><tr><td></td><td>September 24, 2005</td><td>September 25, 2004</td><td>September 27, 2003</td></tr><tr><td>Beginning allowance balance</td><td>$47</td><td>$49</td><td>$51</td></tr><tr><td>Charged to costs and expenses</td><td>8</td><td>3</td><td>4</td></tr><tr><td>Deductions (a)</td><td>-9</td><td>-5</td><td>-6</td></tr><tr><td>Ending allowance balance</td><td>$46</td><td>$47</td><td>$49</td></tr></table>
<table><tr><td></td><td colspan="2">Successor</td><td rowspan="2">Predecessor January 1, 2009 Through July 9, 2009</td></tr><tr><td></td><td>YearEnded December 31, 2010</td><td>July 10,2009 Through December 31, 2009</td></tr><tr><td>Beginning balance</td><td>$102</td><td>$97</td><td>$237</td></tr><tr><td>Accretion expense</td><td>6</td><td>4</td><td>12</td></tr><tr><td>Liabilities incurred</td><td>6</td><td>21</td><td>5</td></tr><tr><td>Liabilities settled or disposed</td><td>-12</td><td>-9</td><td>-2</td></tr><tr><td>Effect of foreign currency translation</td><td>2</td><td>3</td><td>5</td></tr><tr><td>Revisions to estimates</td><td>-1</td><td>-14</td><td>1</td></tr><tr><td>Reclassified to liabilities subject to compromise (a)</td><td>—</td><td>—</td><td>-121</td></tr><tr><td>Ending balance</td><td>103</td><td>102</td><td>137</td></tr><tr><td>Effect of application of fresh-start reporting</td><td>—</td><td>—</td><td>-40</td></tr><tr><td>Ending balance including effect of application of fresh-start reporting</td><td>$103</td><td>$102</td><td>$97</td></tr></table>
<table><tr><td></td><td></td><td colspan="2">Total Realized/Unrealized Gains (Losses) included in:</td><td>Purchases,</td><td></td><td></td></tr><tr><td></td><td></td><td></td><td>Other</td><td>Sales,</td><td>Transfer Into</td><td></td></tr><tr><td></td><td> Balance, </td><td></td><td>Comprehensive</td><td>Issuances and</td><td>and/or Out</td><td> Balance, </td></tr><tr><td></td><td> January 1,</td><td>Earnings</td><td>Income (Loss)</td><td>Settlements</td><td>of Level 3</td><td> December 31,</td></tr><tr><td></td><td></td><td></td><td colspan="2">(In millions)</td><td></td><td></td></tr><tr><td> Year Ended December 31, 2009:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td> Pension:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Fixed maturity securities:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Corporate</td><td>$57</td><td>$-5</td><td>$21</td><td>$-3</td><td>$-2</td><td>$68</td></tr><tr><td>Foreign bonds</td><td>4</td><td>-1</td><td>5</td><td>-3</td><td>—</td><td>5</td></tr><tr><td>Total fixed maturity securities</td><td>61</td><td>-6</td><td>26</td><td>-6</td><td>-2</td><td>73</td></tr><tr><td>Equity securities:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Common stock — domestic</td><td>460</td><td>—</td><td>-232</td><td>13</td><td>—</td><td>241</td></tr><tr><td>Total equity securities</td><td>460</td><td>—</td><td>-232</td><td>13</td><td>—</td><td>241</td></tr><tr><td>Pass-through securities</td><td>80</td><td>-2</td><td>8</td><td>-24</td><td>7</td><td>69</td></tr><tr><td>Derivative securities</td><td>40</td><td>36</td><td>-39</td><td>-37</td><td>—</td><td>—</td></tr><tr><td>Other invested assets</td><td>392</td><td>4</td><td>-59</td><td>36</td><td>—</td><td>373</td></tr><tr><td>Total pension assets</td><td>$1,033</td><td>$32</td><td>$-296</td><td>$-18</td><td>$5</td><td>$756</td></tr><tr><td> Other postretirement:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Pass-through securities</td><td>$13</td><td>$-17</td><td>$17</td><td>$-4</td><td>$—</td><td>$9</td></tr><tr><td>Total other postretirement assets</td><td>$13</td><td>$-17</td><td>$17</td><td>$-4</td><td>$—</td><td>$9</td></tr><tr><td>Total assets</td><td>$1,046</td><td>$15</td><td>$-279</td><td>$-22</td><td>$5</td><td>$765</td></tr></table>

Question: In the section with lowest amount of Attritional, what's the increasing rate of Total segment？
Answer: -0.11111
Reasoning program: subtract(-38.7,-43), divide(#0,-38.7)