nonperformance credit spread moves to a zero spread over the LIBOR swap curve, the reduction to net income would be approximately $71 million, net of DAC and DSIC amortization and income taxes, based on December 31, 2010 credit spreads.
Liquidity and Capital Resources Overview We maintained substantial liquidity during the year ended December 31, 2010.
At December 31, 2010, we had $2.9 billion in cash and cash equivalents compared to $3.1 billion at December 31, 2009.
We have additional liquidity available through an unsecured revolving credit facility for up to $500 million that we entered into on September 30, 2010 and which expires in September 2011.
Under the terms of the underlying credit agreement, we can increase this facility to $750 million upon satisfaction of certain approval requirements.
Available borrowings under this facility are reduced by any outstanding letters of credit.
We have had no borrowings under this credit facility and had $1 million of outstanding letters of credit at December 31, 2010.
In March 2010, we issued $750 million of 5.30% senior notes due 2020.
A portion of the proceeds was used to retire $340 million of debt that matured in November 2010.
On April 30, 2010, we closed on the Columbia Management Acquisition and paid $866 million in the second quarter with cash on hand and assumed liabilities of $30 million.
Our subsidiaries, Ameriprise Bank, FSB and RiverSource Life, are members of the Federal Home Loan Bank (‘‘FHLB’’) of Des Moines, which provides these subsidiaries with access to collateralized borrowings.
As of December 31, 2010, we had no borrowings from the FHLB.
In 2010, we entered into repurchase agreements to reduce reinvestment risk from higher levels of expected annuity net cash flows.
Repurchase agreements allow us to receive cash to reinvest in longer-duration assets, while paying back the short-term debt with cash flows generated by the fixed income portfolio.
The balance of repurchase agreements at December 31, 2010 was $397 million, which is collateralized with agency residential mortgage backed securities and corporate debt securities from our investment portfolio.
We believe cash flows from operating activities, available cash balances and our availability of revolver borrowings will be sufficient to fund our operating liquidity needs.
Dividends from Subsidiaries Ameriprise Financial is primarily a parent holding company for the operations carried out by our wholly owned subsidiaries.
Because of our holding company structure, our ability to meet our cash requirements, including the payment of dividends on our common stock, substantially depends upon the receipt of dividends or return of capital from our subsidiaries, particularly our life insurance subsidiary, RiverSource Life, our face-amount certificate subsidiary, Ameriprise Certificate Company (‘‘ACC’’), AMPF Holding Corporation, which is the parent company of our retail introducing broker-dealer subsidiary, Ameriprise Financial Services, Inc.  (‘‘AFSI’’) and our clearing broker-dealer subsidiary, American Enterprise Investment Services, Inc.  (‘‘AEIS’’), our Auto and Home insurance subsidiary, IDS Property Casualty Insurance Company (‘‘IDS Property Casualty’’), doing business as Ameriprise Auto & Home Insurance, our transfer agent subsidiary, Columbia Management Investment Services Corp. , our investment advisory company, Columbia Management Investment Advisers, LLC, and Threadneedle.
The payment of dividends by many of our subsidiaries is restricted and certain of our subsidiaries are subject to regulatory capital requirements.
Actual capital and regulatory capital requirements as of December 31 for our wholly owned subsidiaries subject to regulatory capital requirements were as follows:
## Table 0 ##
# Amounts are less than $1 million.
(1) Actual capital is determined on a statutory basis.
(2) Regulatory capital requirement is based on the statutory risk-based filing
The Company believes that its unrecognized tax benefits could decrease by $10,273 within the next twelve months.
The Company has effectively settled all Federal income tax matters related to years prior to 2010.
Various other state and foreign income tax returns are open to examination for various years.
Belgian Tax Matter The Company believes that its unrecognized tax benefits could decrease by $10,273 within the next twelve months.
The Company has effectively settled all Federal income tax matters related to years prior to 2010.
Various other state and foreign income tax returns are open to examination for various years.
Belgian Tax Matter In January 2012, the Company received a €23,789 assessment from the Belgian tax authority related to its year ended December 31, 2008, asserting that the Company had understated its Belgian taxable income for that year.
The Company filed a formal protest in the first quarter of 2012 refuting the Belgian tax authority¡¯s position.
The Belgian tax authority set aside the assessment in the third quarter of 2012 and refunded all related deposits, including interest income of €1,583 earned on such deposits.
However, on October 23, 2012, the Belgian tax authority notified the Company of its intent to increase the Company¡¯s taxable income for the year ended December 31, 2008 under a revised theory.
On December 28, 2012, the Belgian tax authority issued assessments for the years ended December 31, 2005 and December 31, 2009, in the amounts of €46,135 and €35,567, respectively, including penalties, but excluding interest.
The Company filed a formal protest during the first quarter of 2013 relating to the new assessments.
In September 2013, the Belgian tax authority denied the Company¡¯s protests, and the Company has brought these two years before the Court of First Appeal in Bruges.
In December 2013, the Belgian tax authority issued additional assessments related to the years ended December 31, 2006, 2007, and 2010, in the amounts of €38,817, €39,635, and €43,117, respectively, including penalties, but excluding interest.
The Company filed formal protests during the first quarter of 2014, refuting the Belgian tax authority¡¯s position for each of the years assessed.
In the quarter ended June 28, 2014, the Company received a formal assessment for the year ended December 31, 2008, totaling €30,131, against which the Company also submitted its formal protest.
All 4 additional years have been brought before the Court of First Appeal in November 2014.
In January of 2015, the Company met with the Court of First Appeal in Bruges, Belgium and agreed with the Belgium tax authorities to consolidate and argue the issues regarding the years 2005 and 2009, and apply the ruling to all of the open years (to the extent there are no additional facts/procedural arguments in the other years).
On January 27, 2016, the Court of First Appeal in Bruges, Belgium ruled in favor of the Company with respect to the calendar years ending December 31, 2005 and December 31, 2009.
The Company anticipates that the Belgian tax authority will appeal this ruling.
The Company disagrees with the views of the Belgian tax authority on this matter and will persist in its vigorous defense if there is an appeal.
Although there can be no assurances, the Company believes the ultimate outcome of these actions will not have a material adverse effect on its financial condition but could have a material adverse effect on its results of operations, liquidity or cash flows in a given quarter or year.
NOTE 14 COMMITMENTS AND CONTINGENCIES The Company is obligated under various operating leases for office and manufacturing space, machinery, and equipment.
Future minimum lease payments under non-cancelable capital and operating leases (with initial or remaining lease terms in excess of one year) as of December 31:
## Table 1 ##
Rental expense under operating leases was $110,771, $114,529 and $116,541 in 2015, 2014 and 2013, respectively.
The Company had approximately $1,381 and $47,713 in standby letters of credit for various insurance contracts and commitments to foreign vendors as of December 31, 2015 and 2014, respectively that expire within two years.
The Company is involved in litigation from time to time in the regular course of its business.
Except as noted below and in Note 13¡ªIncome Taxes Belgian Tax Matter, there are no material legal proceedings pending or known by the Company to be contemplated to which the Company is a party or to which any of its property is subject.
Each of these facilities has a renewal provision for two one-year extensions, subject to lender approval.
The following table shows our capitalization structure as of December 31, 2011 and 2010, as well as an adjusted capitalization structure that we believe is consistent with the manner in which the rating agencies currently view the Junior Notes:
## Table 2 ##
For a summary of the interest rate, maturity and amount outstanding of each series of our long-term debt on a consolidated basis, see the Consolidated Statements of Capitalization.
Included in Long-Term Debt on our Consolidated Balance Sheet as of December 31, 2011 and 2010 is $500 million aggregate principal amount of the Junior Notes.
The adjusted presentation attributes $250 million of the Junior Notes to Common Equity and $250 million to Long-Term Debt.
We believe this presentation is consistent with the 50% or greater equity credit the majority of rating agencies currently attribute to the Junior Notes.
The adjusted presentation of our consolidated capitalization structure is presented as a complement to our capitalization structure presented in accordance with GAAP.
Management evaluates and manages Wisconsin Energy's capitalization structure, including its total debt to total capitalization ratio, using the GAAP calculation as adjusted by the rating agency treatment of the Junior Notes.
Therefore, we believe the non-GAAP adjusted presentation reflecting this treatment is useful and relevant to investors in understanding how management and the rating agencies evaluate our capitalization structure.
As described in Note I -- Common Equity, in the Notes to Consolidated Financial Statements, certain restrictions exist on the ability of our subsidiaries to transfer funds to us.
We do not expect these restrictions to have any material effect on our operations or ability to meet our cash obligations.
Wisconsin Electric is the obligor under two series of tax exempt pollution control refunding bonds in outstanding principal amounts of $147 million.
In August 2009, Wisconsin Electric terminated letters of credit that provided credit and liquidity support for the bonds, which resulted in a mandatory tender of the bonds.
Wisconsin Electric issued commercial paper to fund the purchase of the bonds.
As of December 31, 2011, the repurchased bonds were still outstanding, but were reported as a reduction in our consolidated long-term debt because they are held by Wisconsin Electric.
Depending on market conditions and other factors, Wisconsin Electric may change the method used to determine the interest rate on the bonds and have them remarketed to third parties.
Bonus Depreciation Provisions In December 2010, the President of the United States signed tax legislation extending the bonus depreciation rules to certain projects placed in service in 2010, 2011 and 2012.
As a result of this extension, we recognized increased federal tax depreciation in 2010 and 2011 relating to assets placed in service during those years, including the Glacier Hills Wind Park, OC 1 and OC 2.
In addition, we also anticipate an increase in tax depreciation in 2012 for assets placed in service during 2012, including the Oak Creek AQCS project.
As a result of the increased tax depreciation in 2011 and 2012, we will not make federal income tax payments for 2011 and do not anticipate making federal income tax payments for 2012.

<table><tr><td></td><td colspan="2">Actual Capital</td><td colspan="2">Regulatory Capital Requirements</td></tr><tr><td></td><td>2010</td><td>2009</td><td>2010</td><td>2009</td></tr><tr><td></td><td colspan="4">(in millions)</td></tr><tr><td>RiverSource Life-1(2)</td><td>$3,813</td><td>$3,450</td><td>$652</td><td>$803</td></tr><tr><td>RiverSource Life of NY-1(2)</td><td>291</td><td>286</td><td>38</td><td>44</td></tr><tr><td>IDS Property Casualty-1(3)</td><td>411</td><td>405</td><td>141</td><td>133</td></tr><tr><td>Ameriprise Insurance Company-1(3)</td><td>44</td><td>46</td><td>2</td><td>2</td></tr><tr><td>ACC-4(5)</td><td>184</td><td>293</td><td>173</td><td>231</td></tr><tr><td>Threadneedle-6</td><td>182</td><td>201</td><td>104</td><td>155</td></tr><tr><td>Ameriprise Bank, FSB-7</td><td>302</td><td>255</td><td>294</td><td>231</td></tr><tr><td>AFSI-3(4)</td><td>119</td><td>79</td><td>1</td><td>1</td></tr><tr><td>Ameriprise Captive Insurance Company-3</td><td>38</td><td>28</td><td>12</td><td>12</td></tr><tr><td>Ameriprise Trust Company-3</td><td>41</td><td>36</td><td>40</td><td>32</td></tr><tr><td>AEIS-3(4)</td><td>115</td><td>133</td><td>35</td><td>29</td></tr><tr><td>Securities America, Inc.-3(4)</td><td>2</td><td>15</td><td>#</td><td>#</td></tr><tr><td>RiverSource Distributors, Inc.-3(4)</td><td>24</td><td>41</td><td>#</td><td>#</td></tr><tr><td>Columbia Management Investment Distributors, Inc.-3(4)</td><td>27</td><td>13</td><td>#</td><td>#</td></tr></table>
<table><tr><td></td><td>Capital</td><td>Operating</td><td>Total FuturePayments</td></tr><tr><td>2016</td><td>$1,385</td><td>95,407</td><td>96,792</td></tr><tr><td>2017</td><td>1,257</td><td>76,748</td><td>78,005</td></tr><tr><td>2018</td><td>1,139</td><td>54,306</td><td>55,445</td></tr><tr><td>2019</td><td>972</td><td>34,907</td><td>35,879</td></tr><tr><td>2020</td><td>555</td><td>20,263</td><td>20,818</td></tr><tr><td>Thereafter</td><td>4,537</td><td>15,454</td><td>19,991</td></tr><tr><td>Total payments</td><td>9,845</td><td>297,085</td><td>306,930</td></tr><tr><td>Less amount representing interest</td><td>1,913</td><td></td><td></td></tr><tr><td>Present value of capitalized lease payments</td><td>$7,932</td><td></td><td></td></tr></table>
<table><tr><td></td><td colspan="2">2011</td><td colspan="2">2010</td></tr><tr><td>Capitalization Structure</td><td>Actual</td><td>Adjusted</td><td>Actual</td><td>Adjusted</td></tr><tr><td></td><td colspan="4">(Millions of Dollars)</td></tr><tr><td>Common Equity</td><td>$3,963.3</td><td>$4,213.3</td><td>$3,802.1</td><td>$4,052.1</td></tr><tr><td>Preferred Stock of Subsidiary</td><td>30.4</td><td>30.4</td><td>30.4</td><td>30.4</td></tr><tr><td>Long-Term Debt (including current maturities)</td><td>4,646.9</td><td>4,396.9</td><td>4,405.4</td><td>4,155.4</td></tr><tr><td>Short-Term Debt</td><td>669.9</td><td>669.9</td><td>657.9</td><td>657.9</td></tr><tr><td>Total Capitalization</td><td>$9,310.5</td><td>$9,310.5</td><td>$8,895.8</td><td>$8,895.8</td></tr><tr><td>Total Debt</td><td>$5,316.8</td><td>$5,066.8</td><td>$5,063.3</td><td>$4,813.3</td></tr><tr><td>Ratio of Debt to Total Capitalization</td><td>57.1%</td><td>54.4%</td><td>56.9%</td><td>54.1%</td></tr></table>

Question: What's the difference of Securities America, Inc.-3(4) between 2010 and 2009 forActual Capital? (in million)
Answer: -13