The following data relate to Voltaire Companys defined benefit pension plan:

	($ in millions)
Plan assets at fair value, January 1	$	760
Expected return on plan assets		76
Actual return on plan assets		61
Contributions to the pension fund (end of year)		132
Amortization of net loss		15
Pension benefits paid (end of year)		21
Pension expense		104

Required:

Determine the amount of pension plan assets at fair value on December 31. (Enter your answers in millions. Amounts to be deducted should be indicated with a minus sign.)