Task: Table-QA (source dataset: FinQA)

Task: 
You are given a table containing structured data and a natural language question referring to the table. Your goal is to analyze the table and provide an accurate and concise answer based on the given data.

Instructions:
1. Understand the Table: Examine the structure, headers, and data in the table. Identify relevant columns and rows related to the question.
2. Interpret the Question: Determine whether the question requires direct retrieval, aggregation, comparison, sorting, filtering, or inference.
3. Extract the Answer: Use logical reasoning and numerical operations (if necessary) to derive the correct response from the table.
4. Format the Answer: No explanation, return the answer in a structured JSON format: {"answer": <answer>}. If the question cannot be answered due to missing or ambiguous data, return a JSON response with {"answer": null}.

Table:
| Unnamed: 0                                        | 2013         | 2012         | 2011           |
|:--------------------------------------------------|:-------------|:-------------|:---------------|
| balance january 1                                 | $ 4425       | $ 4277       | $ 4919         |
| additions related to current year positions       | 320          | 496          | 695            |
| additions related to prior year positions         | 177          | 58           | 145            |
| reductions for tax positions of prior years ( 1 ) | -747 ( 747 ) | -320 ( 320 ) | -1223 ( 1223 ) |
| settlements                                       | -603 ( 603 ) | -67 ( 67 )   | -259 ( 259 )   |
| lapse of statute of limitations                   | -69 ( 69 )   | -19 ( 19 )   | 2014           |
| balance december 31                               | $ 3503       | $ 4425       | $ 4277         |

Question:
based on the reconciliation what was the percent of the change in the unrecognized tax benefits from 2011 to 2012


pre_text: a reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: .
post_text: ( 1 ) amounts reflect the settlements with the irs and cra as discussed below .
if the company were to recognize the unrecognized tax benefits of $ 3.5 billion at december 31 , 2013 , the income tax provision would reflect a favorable net impact of $ 3.3 billion .
the company is under examination by numerous tax authorities in various jurisdictions globally .
the company believes that it is reasonably possible that the total amount of unrecognized tax benefits as of december 31 , 2013 could decrease by up to $ 128 million in the next 12 months as a result of various audit closures , settlements or the expiration of the statute of limitations .
the ultimate finalization of the company 2019s examinations with relevant taxing authorities can include formal administrative and legal proceedings , which could have a significant impact on the timing of the reversal of unrecognized tax benefits .
the company believes that its reserves for uncertain tax positions are adequate to cover existing risks or exposures .
interest and penalties associated with uncertain tax positions amounted to a benefit of $ 319 million in 2013 , $ 88 million in 2012 and $ 95 million in 2011 .
these amounts reflect the beneficial impacts of various tax settlements , including those discussed below .
liabilities for accrued interest and penalties were $ 665 million and $ 1.2 billion as of december 31 , 2013 and 2012 , respectively .
in 2013 , the internal revenue service ( 201cirs 201d ) finalized its examination of schering-plough 2019s 2007-2009 tax years .
the company 2019s unrecognized tax benefits for the years under examination exceeded the adjustments related to this examination period and therefore the company recorded a net $ 165 million tax provision benefit in 2013 .
in 2010 , the irs finalized its examination of schering-plough 2019s 2003-2006 tax years .
in this audit cycle , the company reached an agreement with the irs on an adjustment to income related to intercompany pricing matters .
this income adjustment mostly reduced nols and other tax credit carryforwards .
the company 2019s reserves for uncertain tax positions were adequate to cover all adjustments related to this examination period .
additionally , as previously disclosed , the company was seeking resolution of one issue raised during this examination through the irs administrative appeals process .
in 2013 , the company recorded an out-of-period net tax benefit of $ 160 million related to this issue , which was settled in the fourth quarter of 2012 , with final resolution relating to interest owed being reached in the first quarter of 2013 .
the company 2019s unrecognized tax benefits related to this issue exceeded the settlement amount .
management has concluded that the exclusion of this benefit is not material to current or prior year financial statements .
as previously disclosed , the canada revenue agency ( the 201ccra 201d ) had proposed adjustments for 1999 and 2000 relating to intercompany pricing matters and , in july 2011 , the cra issued assessments for other miscellaneous audit issues for tax years 2001-2004 .
in 2012 , merck and the cra reached a settlement for these years that calls for merck to pay additional canadian tax of approximately $ 65 million .
the company 2019s unrecognized tax benefits related to these matters exceeded the settlement amount and therefore the company recorded a net $ 112 million tax provision benefit in 2012 .
a portion of the taxes paid is expected to be creditable for u.s .
tax purposes .
the company had previously established reserves for these matters .
the resolution of these matters did not have a material effect on the company 2019s results of operations , financial position or liquidity .
in 2011 , the irs concluded its examination of merck 2019s 2002-2005 federal income tax returns and as a result the company was required to make net payments of approximately $ 465 million .
the company 2019s unrecognized tax benefits for the years under examination exceeded the adjustments related to this examination period and therefore the company recorded a net $ 700 million tax provision benefit in 2011 .
this net benefit reflects the decrease of unrecognized tax benefits for the years under examination partially offset by increases to unrecognized tax benefits for years subsequent table of contents .
label: 0.0346
qa: answer: 3.5%
explanation: the unrecognized tax benefits increased by 3.5% from 2011 to 2012
ann_table_rows: 7
steps: op: minus1-1
arg1: 4425
arg2: 4277
res: 148
op: divide1-2
arg1: #0
arg2: 4277
res: 3.5%
program: subtract(4425, 4277), divide(#0, 4277)
gold_inds: table_7: the balance december 31 of 2013 is $ 3503 ; the balance december 31 of 2012 is $ 4425 ; the balance december 31 of 2011 is $ 4277 ;
exe_ans: 0.0346
tfidftopn: text_0: a reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: .
text_29: this net benefit reflects the decrease of unrecognized tax benefits for the years under examination partially offset by increases to unrecognized tax benefits for years subsequent table of contents .
program_re: divide(subtract(4425, 4277), 4277)
model_input: table_1
the balance january 1 of 2013 is $ 4425 ; the balance january 1 of 2012 is $ 4277 ; the balance january 1 of 2011 is $ 4919 ;
table_7
the balance december 31 of 2013 is $ 3503 ; the balance december 31 of 2012 is $ 4425 ; the balance december 31 of 2011 is $ 4277 ;
text_7
interest and penalties associated with uncertain tax positions amounted to a benefit of $ 319 million in 2013 , $ 88 million in 2012 and $ 95 million in 2011 .