jpmorgan chase & co./2010 annual report 273 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 , 2010 , 2009 and 2008 . year ended december 31 , ( in millions ) 2010 2009 2008 .
what was the percent of the jpmorgan chase income before income tax expense/ ( benefit ) and extraordinary gain that was us sourced
non-u.s. ( a ) 8291 9804 4867 income before income tax expense/ ( benefit ) and extraordinary gain $ 24859 $ 16067 $ 2773 ( 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 intercompany 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 in the u.s . 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 $ 803 million and $ 821 million in 2010 and 2009 , 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 , 2011 , jpmorgan chase 2019s banking subsidiaries could pay , in the aggregate , $ 2.0 billion in dividends to their respective bank holding companies without the prior approval of their relevant banking regulators . the capacity to pay dividends in 2011 will be supplemented by the banking subsidiaries 2019 earnings during the in compliance with rules and regulations established by u.s . and non-u.s . regulators , as of december 31 , 2010 and 2009 , cash in the amount of $ 25.0 billion and $ 24.0 billion , respectively , and securities with a fair value of $ 9.7 billion and $ 10.2 billion , respec- tively , 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 consists of common stockholders 2019 equity , perpetual preferred stock , noncontrolling interests in sub- sidiaries and trust preferred capital debt securities , less goodwill and certain other adjustments . tier 2 capital consists of preferred stock not qualifying as tier 1 , subordinated long-term debt and other instruments qualifying as tier 2 , and the aggregate allowance for credit losses up to a certain percentage of risk-weighted assets . total capital is tier 1 capital plus tier 2 capital . under the risk- based capital guidelines of the federal reserve , jpmorgan chase is required to maintain minimum ratios of tier 1 and total capital to risk-weighted assets , as well as minimum leverage ratios ( which are defined as tier 1 capital divided by adjusted quarterly average 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 , 2010 and 2009 , jpmorgan chase and all of its banking subsidiaries were well-capitalized and met all capital requirements to which each was subject. .