The following table presents the components of the adjustments in the table above:
## Table 0 ##
(1) Other adjustments include net realized gains or losses and integration and restructuring charges.
Overall Net income attributable to Ameriprise Financial increased $375 million, or 52%, to $1.1 billion for the year ended December 31, 2010 compared to $722 million for the prior year.
Operating net income attributable to Ameriprise Financial excludes net realized gains or losses, integration and restructuring charges and the impact of consolidating CIEs.
Operating net income attributable to Ameriprise Financial increased $396 million, or 53%, to $1.1 billion for the year ended December 31, 2010 compared to $752 million for the prior year driven by improved client activity, market appreciation and net inflows in wrap account assets and variable annuities, as well as improved scale from the Columbia Management Acquisition.
Our annual review of valuation assumptions for RiverSource Life products in the third quarter of 2010 resulted in a net pretax benefit of $88 million.
A third quarter expense of $32 million related to an adjustment for insurance and annuity model changes was more than offset by a second quarter benefit of $33 million related to an adjustment for revisions to certain calculations in our valuation of DAC and DSIC.
The net benefit of the above items of $89 million reflected a $155 million benefit from persistency improvements, including a net benefit from extending annuity amortization periods and increased living benefits expense, an $85 million expense from resetting near-term equity return assumptions equal to the long-term assumptions and reducing both near- and long-term bond fund return assumptions, and $19 million in additional benefits from all other assumption and model changes.
Our annual review in the third quarter of 2009 resulted in a net pretax benefit of $134 million, consisting of a decrease in expenses primarily from updating product mortality assumptions for certain life insurance products and from the impact of updating product spreads and expense assumptions, partially offset by a decrease in revenues related to the reinsurance impacts from updating product mortality assumptions.
?
a financial safeguard package for cleared over-the-counter credit default swap contracts, and ?
a financial safeguard package for cleared over-the-counter interest rate swap contracts.
In the unlikely event of a payment default by a clearing firm, we would first apply assets of the defaulting clearing firm to satisfy its payment obligation.
These assets include the defaulting firm’s guaranty fund contributions, performance bonds and any other available assets, such as assets required for membership and any associated trading rights.
In addition, we would make a demand for payment pursuant to any applicable guarantee provided to us by the parent company of the clearing firm.
Thereafter, if the payment default remains unsatisfied, we would use the corporate contributions designated for the respective financial safeguard package.
We would then use guaranty fund contributions of other clearing firms within the respective financial safeguard package and funds collected through an assessment against solvent clearing firms within the respective financial safeguard package to satisfy the deficit.
We maintain a $5.0 billion 364-day multi-currency line of credit with a consortium of domestic and international banks to be used in certain situations by CME Clearing.
We have the option to request an increase in the line from $5.0 billion to $7.0 billion.
We may use the proceeds to provide temporary liquidity in the unlikely event of a clearing firm default, in the event of a liquidity constraint or default by a depositary (custodian of the collateral), or in the event of a temporary disruption with the payments systems that would delay payment of settlement variation between us and our clearing firms.
The credit agreement requires us to pledge certain assets to the line of credit custodian prior to drawing on the line of credit.
Pledged assets may include clearing firm guaranty fund deposits held by us in the form of U. S.  Treasury or agency securities, as well as select money market mutual funds approved for our select Interest Earning Facility (IEF) programs.
Performance bond collateral of a defaulting clearing firm may also be used to secure a draw on the line.
In addition to the 364-day multicurrency line of credit, we also have the option to use our $1.8 billion multi-currency revolving senior credit facility to provide liquidity for our clearing house in the unlikely event of default.
Aggregate performance bond deposits for clearing firms for all three CME financial safeguard packages was $86.8 billion, including $5.6 billion of cash performance bond deposits and $4.2 billion of letters of credit.
A defaulting firm’s performance bond deposits can be used in the event of default of that clearing firm.
The following shows the available assets at December 31, 2012 in the event of a payment default by a clearing firm for the base financial safeguard package after first utilizing the defaulting firm’s available assets:
## Table 1 ##
(1) CME Clearing designates $100.0 million of corporate contributions to satisfy a clearing firm default in the event that the defaulting clearing firm’s guaranty contributions and performance bonds do not satisfy the deficit.
(2) Guaranty fund contributions of clearing firms include guaranty fund contributions required of clearing firms, but do not include any excess deposits held by us at the direction of clearing firms.
(3) In the event of a clearing firm default, if a loss continues to exist after the utilization of the assets of the defaulted firm, our designated working capital and the non-defaulting clearing firms’ guaranty fund contributions, we have the right to assess all non-defaulting clearing members as defined in the rules governing the guaranty fund.
(4) Represents the aggregate minimum resources available to satisfy any obligations not met by a defaulting firm subsequent to the liquidation of the defaulting firm’s performance bond collateral.
Additionally, the Company has $11.3 million of U. S.  federal and state research and development tax credit carryforwards (without regard to federal benefit of state) that will expire in years 2018 through 2037.
As of December 31, 2017, the Company determined that a total valuation allowance of $25.7 million was necessary to reduce U. S.  federal and state deferred tax assets by $9.5 million and foreign deferred tax assets by $16.2 million, where it was more likely than not that all of such deferred tax assets will not be realized.
As of December 31, 2017, based on the Company’s estimates of future taxable income and any applicable tax-planning strategies within various tax jurisdictions, the Company believes that it is more likely than not that the remaining net deferred tax assets will be realized.
The Company recognizes in the consolidated financial statements only those tax positions determined to be “more likely than not” of being sustained upon examination based on the technical merits of the positions.
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
## Table 2 ##
The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate is $50.4 million.
Interest and penalties related to unrecognized tax benefits are classified as a component of income tax expense and totaled an expense of $1.3 million in 2017.
Accrued interest and penalties were $5.1 million at December 31, 2017 and $3.8 million at December 31, 2016.
During the next twelve months, it is reasonably possible that the unrecognized tax benefits may decrease by a net $2.3 million, mainly due to anticipated statute of limitations lapses in various jurisdictions.
The Company and its subsidiaries are subject to U. S.  federal income tax as well as income tax in multiple state, city and foreign jurisdictions.
The Company’s federal income tax returns for 2015 through the current period remain subject to examination and the relevant state, city and foreign statutes vary.
The Company does not expect the assessment of any significant additional tax in excess of amounts reserved.
The Tax Act was signed into U. S.  law on December 22, 2017, which was prior to the end of the Company’s 2017 reporting period.
The Tax Act contains provisions which impact the Company’s current and future income taxes including a reduction in the US federal corporate income tax rate from 35% to 21%, a one-time deemed mandatory repatriation tax imposed on all undistributed foreign earnings, and the introduction of a modified territorial taxation system.
The SEC released Staff Accounting Bulletin No.118 (“SAB 118”) on December 22, 2017 to provide guidance where the accounting under ASC 740, Income Taxes, is incomplete for certain income tax effects of the Tax Act upon issuance of financial statements for the reporting period in which the Tax Act was enacted.
SAB 118 provides that if a Company can determine a reasonable estimate, it should be reported as a provisional amount and adjusted during a measurement period.
If a Company is unable to determine a reasonable estimate, no related provisional amounts would be recorded until a reasonable estimate can be deter- mined, within the measurement period.
The measurement period extends until all necessary information has been obtained, prepared, and analyzed, but no longer than 12-months from the date of enactment of the Tax Act.
The reduction in the US federal corporate income tax rate from 35% to 21% and certain immaterial changes in tax basis resulted in a one-time estimated benefit of $379.0 million due to remeasurement of the Company’s deferred taxes.
This estimate is a provisional amount that will be finalized during the measurement period once all information pertaining to the deferred tax assets and liabilities has been obtained and analyzed.
The reduction in tax rate will also impact the Company’s current tax expense in future periods beginning in 2018.
The one-time deemed mandatory repatriation tax on all undistributed foreign earnings resulted in a one-time estimated charge of $110.7 million.
The Company will elect to pay the liability over 8 years.
This federal and state tax estimate is a provisional amount that will be finalized during the measurement period once all information pertaining to the historical foreign earnings and profits with available tax credits has been obtained and analyzed.
The introduction of a modified territorial taxation system resulted in a one-time estimated charge of $28.7 million due to the Company’s change in its indefinite reinvestment assertion on foreign earnings.
The Company now intends to distribute all his- torical earnings subject to the deemed repatriation tax and has provided for deferred taxes related to the future state and for- eign tax cost to repatriate.
This estimate is a provisional amount that will be finalized during the measurement period once all information pertaining to the underlying calculation has been obtained and analyzed, and interpretations to the legislation have been decided.
The Company also incurred a one-time estimated charge of $24.2 million resulting from the write-off of indirect benefits associated with uncertain tax positions.
The Company is currently unable to estimate the amount of these indirect benefits which will be utilizable due to uncertainty surrounding interpretations to the legislations and timing of the related tax payments.
This amount will be finalized during the measurement period as information becomes available.
Percentage of 2010 Sales to Unaffiliated Customers

Tables referenced above, in order (Table 0 first):
<table><tr><td> </td><td colspan="6">Years Ended December 31,</td></tr><tr><td> </td><td colspan="3">2010</td><td colspan="3">2009</td></tr><tr><td> </td><td>CIEs</td><td>Other Adjustments -1</td><td>Total Adjustments</td><td>CIEs</td><td>Other Adjustments -1</td><td>Total Adjustments</td></tr><tr><td> </td><td colspan="6">(in millions)</td></tr><tr><td> Revenues</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Management and financial advice fees</td><td>$-38</td><td>$—</td><td>$-38</td><td>$-2</td><td>$—</td><td>$-2</td></tr><tr><td>Distribution fees</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Net investment income</td><td>275</td><td>33</td><td>308</td><td>2</td><td>53</td><td>55</td></tr><tr><td>Premiums</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Other revenues</td><td>125</td><td>—</td><td>125</td><td>28</td><td>—</td><td>28</td></tr><tr><td>Total revenues</td><td>362</td><td>33</td><td>395</td><td>28</td><td>53</td><td>81</td></tr><tr><td>Banking and deposit interest expense</td><td>—</td><td>—</td><td>—</td><td>6</td><td>—</td><td>6</td></tr><tr><td>Total net revenues</td><td>362</td><td>33</td><td>395</td><td>22</td><td>53</td><td>75</td></tr><tr><td> Expenses</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Distribution expenses</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Interest credited to fixed accounts</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Benefits, claims, losses and settlement expenses</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Amortization of deferred acquisition costs</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Interest and debt expense</td><td>181</td><td>—</td><td>181</td><td>—</td><td>—</td><td>—</td></tr><tr><td>General and administrative expense</td><td>18</td><td>111</td><td>129</td><td>7</td><td>98</td><td>105</td></tr><tr><td>Total expenses</td><td>199</td><td>111</td><td>310</td><td>7</td><td>98</td><td>105</td></tr><tr><td>Pretax income (loss)</td><td>163</td><td>-78</td><td>85</td><td>15</td><td>-45</td><td>-30</td></tr><tr><td>Income tax benefit</td><td>—</td><td>-27</td><td>-27</td><td>—</td><td>-15</td><td>-15</td></tr><tr><td>Net income (loss)</td><td>163</td><td>-51</td><td>112</td><td>15</td><td>-30</td><td>-15</td></tr><tr><td>Less: Net income attributable to noncontrolling interests</td><td>163</td><td>—</td><td>163</td><td>15</td><td>—</td><td>15</td></tr><tr><td>Net loss attributable to Ameriprise Financial</td><td>$—</td><td>$-51</td><td>$-51</td><td>$—</td><td>$-30</td><td>$-30</td></tr></table>
<table><tr><td>(in millions)</td><td>CME ClearingAvailable Assets</td></tr><tr><td>Designated corporate contributions for futures and options<sup>-1</sup></td><td>$100.0</td></tr><tr><td>Guaranty fund contributions<sup>-2</sup></td><td>2,899.5</td></tr><tr><td>Assessment powers<sup>-3</sup></td><td>7,973.6</td></tr><tr><td>Minimum Total Assets Available for Default<sup>-4</sup></td><td>$10,973.1</td></tr></table>
<table><tr><td></td><td>2017</td><td>2016</td><td>2015</td></tr><tr><td>Beginning balance</td><td>$38,678</td><td>$26,140</td><td>$28,567</td></tr><tr><td>Additions for tax positions of prior periods</td><td>24,804</td><td>3,450</td><td>3,525</td></tr><tr><td>Additions for tax positions of the current period</td><td>4,174</td><td>9,012</td><td>3,299</td></tr><tr><td>Additions due to acquisitions</td><td>—</td><td>5,049</td><td>6,177</td></tr><tr><td>Reductions for tax positions of prior periods</td><td>-11,162</td><td>-1,165</td><td>-12,206</td></tr><tr><td>Reductions attributable to settlements with taxing authorities</td><td>-1,536</td><td>-568</td><td>-142</td></tr><tr><td>Reductions attributable to lapses of applicable statute of limitations</td><td>-2,769</td><td>-3,240</td><td>-3,080</td></tr><tr><td>Ending balance</td><td>$52,189</td><td>$38,678</td><td>$26,140</td></tr></table>

Question: What is the growing rate of Net investment income of CIEs in table 0 in the year with the least Management and financial advice fees of CIEs in table 0?
Answer: 136.5
Reasoning program: subtract(275,2), divide(#0,2)