Please answer the given financial question based on the context.
Context: notes to consolidated financial statements the following table sets forth the activity related to the 2005 restructuring plan liabilities . ( millions ) .
|balance at january 1 2005|$ 2014|
|expensed in 2005|141|
|cash payments in 2005|-23 ( 23 )|
|foreign currency revaluation|-2 ( 2 )|
|balance at december 31 2005|116|
|expensed in 2006|155|
|cash payments in 2006|-141 ( 141 )|
|foreign currency revaluation|4|
|balance at december 31 2006|134|
|expensed in 2007|38|
|cash payments in 2007|-110 ( 110 )|
|foreign currency revaluation|1|
|balance at december 31 2007|$ 63|
aon 2019s unpaid restructuring liabilities are included in both accounts payable and accrued liabilities and other non-current liabilities in the consolidated statements of financial position . aon corporation .
Question: what is the net change in aon 2019s unpaid restructuring liabilities during 2007?


Answer: The answer is:-71.0