earnings were remitted as dividends after payment of all deferred taxes .as more than 90% ( 90 % ) of the undistributed earnings are in countries with a statutory tax rate of 24% ( 24 % ) or higher , we do not generate a disproportionate amount of taxable income in countries with very low tax rates .a reconciliation of the beginning and ending amount of the unrecognized tax benefits is as follows: .
[['unrecognized tax benefits', '2013', '2012', '2011'], ['balance at beginning of year', '$ 110.8', '$ 126.4', '$ 197.8'], ['additions for tax positions of the current year', '12.7', '44.5', '16.3'], ['additions for tax positions of prior years', '9.0', '2.3', '5.7'], ['reductions for tax positions of prior years', '-.5 ( .5 )', '-46.9 ( 46.9 )', '-72.4 ( 72.4 )'], ['settlements', '-1.4 ( 1.4 )', '-11.0 ( 11.0 )', '-15.6 ( 15.6 )'], ['statute of limitations expiration', '-8.0 ( 8.0 )', '-3.7 ( 3.7 )', '-4.8 ( 4.8 )'], ['foreign currency translation', '1.7', '-.8 ( .8 )', '-.6 ( .6 )'], ['balance at end of year', '$ 124.3', '$ 110.8', '$ 126.4']]
at 30 september 2013 and 2012 , we had $ 124.3 and $ 110.8 of unrecognized tax benefits , excluding interest and penalties , of which $ 63.1 and $ 56.9 , respectively , would impact the effective tax rate if recognized .interest and penalties related to unrecognized tax benefits are recorded as a component of income tax expense and totaled $ 2.4 in 2013 , $ ( 26.1 ) in 2012 , and $ ( 2.4 ) in 2011 .our accrued balance for interest and penalties was $ 8.1 and $ 7.2 in 2013 and 2012 , respectively .we were challenged by the spanish tax authorities over income tax deductions taken by certain of our spanish subsidiaries during fiscal years 2005 20132011 .in november 2011 , we reached a settlement with the spanish tax authorities for 20ac41.3 million ( $ 56 ) in resolution of all tax issues under examination .this settlement increased our income tax expense for the fiscal year ended 30 september 2012 by $ 43.8 ( $ .20 per share ) and had a 3.3% ( 3.3 % ) impact on our effective tax rate .as a result of this settlement , we recorded a reduction in unrecognized tax benefits of $ 6.4 for tax positions taken in prior years and $ 11.0 for settlements .on 25 january 2012 , the spanish supreme court released its decision in favor of our spanish subsidiary related to certain tax transactions for years 1991 and 1992 , a period before we controlled this subsidiary .as a result , in the second quarter of 2012 , we recorded a reduction in income tax expense of $ 58.3 ( $ .27 per share ) , resulting in a 4.4% ( 4.4 % ) reduction in our effective tax rate for the fiscal year ended 30 september 2012 .as a result of this ruling , we recorded a reduction in unrecognized tax benefits of $ 38.3 for tax positions taken in prior years .during the third quarter of 2012 , our unrecognized tax benefits increased $ 33.3 as a result of certain tax positions taken in conjunction with the disposition of our homecare business .when resolved , these benefits will be recognized in 201cincome from discontinued operations , net of tax 201d on our consolidated income statements and will not impact our effective tax rate .for additional information , see note 3 , discontinued operations .in the third quarter of 2011 , a u.s .internal revenue service audit over tax years 2007 and 2008 was completed , resulting in a decrease in unrecognized tax benefits of $ 36.0 and a favorable impact to earnings of $ 23.9 .this included a tax benefit of $ 8.9 ( $ .04 per share ) recognized in income from discontinued operations for fiscal year 2011 , as it relates to the previously divested u.s .healthcare business .we are also currently under examination in a number of tax jurisdictions , some of which may be resolved in the next twelve months .as a result , it is reasonably possible that a change in the unrecognized tax benefits may occur during the next twelve months .however , quantification of an estimated range cannot be made at this time. .

Question: considering the years 2011-2013 , what is the average value for settlements?
Answer: 9.33
Explanation: it is the sun of all settlements divided by three ( number of years ) .