notes to consolidated financial statements jpmorgan chase & co./2009 annual report 236 the following table presents the u.s . and non-u.s . components of income before income tax expense/ ( benefit ) and extraordinary gain for the years ended december 31 , 2009 , 2008 and 2007 . year ended december 31 , ( in millions ) 2009 2008 2007 .

Table:
year ended december 31 ( in millions ) | 2009 | 2008 | 2007
u.s . | $ 6263 | $ -2094 ( 2094 ) | $ 13720
non-u.s. ( a ) | 9804 | 4867 | 9085
income before income taxexpense/ ( benefit ) andextraordinary gain | $ 16067 | $ 2773 | $ 22805
non-u.s. ( a ) 9804 4867 9085 income before income tax expense/ ( benefit ) and extraordinary gain $ 16067 $ 2773 $ 22805 ( a ) for purposes of this table , non-u.s .
income is defined as income generated from operations located outside the u.s .
note 28 2013 restrictions on cash and inter- company funds transfers the business of jpmorgan chase bank , national association ( 201cjpmorgan chase bank , n.a . 201d ) is subject to examination and regulation by the office of the comptroller of the currency ( 201cocc 201d ) .
the bank is a member of the u.s .
federal reserve sys- tem , and its deposits are insured by the fdic .
the board of governors of the federal reserve system ( the 201cfed- eral reserve 201d ) requires depository institutions to maintain cash reserves with a federal reserve bank .
the average amount of reserve balances deposited by the firm 2019s bank subsidiaries with various federal reserve banks was approximately $ 821 million and $ 1.6 billion in 2009 and 2008 , respectively .
restrictions imposed by u.s .
federal law prohibit jpmorgan chase and certain of its affiliates from borrowing from banking subsidiar- ies unless the loans are secured in specified amounts .
such secured loans to the firm or to other affiliates are generally limited to 10% ( 10 % ) of the banking subsidiary 2019s total capital , as determined by the risk- based capital guidelines ; the aggregate amount of all such loans is limited to 20% ( 20 % ) of the banking subsidiary 2019s total capital .
the principal sources of jpmorgan chase 2019s income ( on a parent company 2013only basis ) are dividends and interest from jpmorgan chase bank , n.a. , and the other banking and nonbanking subsidi- aries of jpmorgan chase .
in addition to dividend restrictions set forth in statutes and regulations , the federal reserve , the occ and the fdic have authority under the financial institutions supervisory act to prohibit or to limit the payment of dividends by the banking organizations they supervise , including jpmorgan chase and its subsidiaries that are banks or bank holding companies , if , in the banking regulator 2019s opinion , payment of a dividend would consti- tute an unsafe or unsound practice in light of the financial condi- tion of the banking organization .
at january 1 , 2010 and 2009 , jpmorgan chase 2019s banking subsidi- aries could pay , in the aggregate , $ 3.6 billion and $ 17.0 billion , respectively , in dividends to their respective bank holding compa- nies without the prior approval of their relevant banking regulators .
the capacity to pay dividends in 2010 will be supplemented by the banking subsidiaries 2019 earnings during the year .
in compliance with rules and regulations established by u.s .
and non-u.s .
regulators , as of december 31 , 2009 and 2008 , cash in the amount of $ 24.0 billion and $ 34.8 billion , respectively , and securities with a fair value of $ 10.2 billion and $ 23.4 billion , re- spectively , were segregated in special bank accounts for the benefit of securities and futures brokerage customers .
note 29 2013 capital the federal reserve establishes capital requirements , including well-capitalized standards for the consolidated financial holding company .
the occ establishes similar capital requirements and standards for the firm 2019s national banks , including jpmorgan chase bank , n.a. , and chase bank usa , n.a .
there are two categories of risk-based capital : tier 1 capital and tier 2 capital .
tier 1 capital includes common stockholders 2019 equity , qualifying preferred stock and minority interest less goodwill and other adjustments .
tier 2 capital consists of preferred stock not qualifying as tier 1 , subordinated long-term debt and other instru- ments qualifying as tier 2 , and the aggregate allowance for credit losses up to a certain percentage of risk-weighted assets .
total regulatory capital is subject to deductions for investments in certain subsidiaries .
under the risk-based capital guidelines of the federal reserve , jpmorgan chase is required to maintain minimum ratios of tier 1 and total ( tier 1 plus tier 2 ) capital to risk-weighted assets , as well as minimum leverage ratios ( which are defined as tier 1 capital to average adjusted on 2013balance sheet assets ) .
failure to meet these minimum requirements could cause the federal reserve to take action .
banking subsidiaries also are subject to these capital requirements by their respective primary regulators .
as of december 31 , 2009 and 2008 , jpmorgan chase and all of its banking sub- sidiaries were well-capitalized and met all capital requirements to which each was subject. .

Question: in 2009 what was the ratio of the cash to securities segregated special bank accounts for the benefit of securities and futures brokerage customers
Answer: 2.35
Calculation: divide(24.0, 10.2)