visa inc . notes to consolidated financial statements 2014 ( continued ) september 30 , 2009 ( in millions , except as noted ) to value the shares issued on june 15 , 2007 ( the 201cmeasurement date 201d ) , the company primarily relied upon the analysis of comparable companies with similar industry , business model and financial profiles . this analysis considered a range of metrics including the forward multiples of revenue ; earnings before interest , depreciation and amortization ; and net income of these comparable companies . ultimately , the company determined that the forward net income multiple was the most appropriate measure to value the acquired regions and reflect anticipated changes in the company 2019s financial profile prospectively . this multiple was applied to the corresponding forward net income of the acquired regions to calculate their value . the most comparable company identified was mastercard inc . therefore , the most significant input into this analysis was mastercard 2019s forward net income multiple of 27 times net income at the measurement date . visa inc . common stock issued to visa europe as part of the reorganization , visa europe received 62762788 shares of class c ( series iii and iv ) common stock valued at $ 3.1 billion based on the value of the class c ( series i ) common stock issued to the acquired regions . visa europe also received 27904464 shares of class c ( series ii ) common stock valued at $ 1.104 billion determined by discounting the redemption price of these shares using a risk-free rate of 4.9% ( 4.9 % ) over the period to october 2008 , when these shares were redeemed by the company . prior to the ipo , the company issued visa europe an additional 51844393 class c ( series ii ) common stock at a price of $ 44 per share in exchange for a subscription receivable . the issuance and subscription receivable were recorded as offsetting entries in temporary equity at september 30 , 2008 . completion of the company 2019s ipo triggered the redemption feature of this stock and in march 2008 , the company reclassified all outstanding shares of the class c ( series ii ) common stock at its then fair value of $ 1.125 billion to temporary equity on the consolidated balance sheet with a corresponding reduction in additional paid-in-capital of $ 1.104 billion and accumulated income of $ 21 million . from march 2008 to october 10 , 2008 , the date these shares were redeemed , the company recorded accretion of this stock to its redemption price through accumulated income . fair value of assets acquired and liabilities assumed total purchase consideration has been allocated to the tangible and identifiable intangible assets and liabilities assumed underlying the acquired interests based on their fair value on the reorganization date . the excess of purchase consideration over net assets assumed was recorded as goodwill . the following table summarizes this allocation. .

• , in millions
• tangible assets and liabilities, 
• current assets, $ 1733
• non-current assets, 1122
• current liabilities, -1194 ( 1194 )
• non-current liabilities, -4426 ( 4426 )
• intangible assets, 10883
• goodwill, 10295
• net assets acquired, $ 18413

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Question: what is the total net assets of the company?
Program: subtract(18413, 10295)
Answer: 8118.0