Financial report context:
13 . pension and other postretirement benefit plans the company has defined benefit pension plans covering eligible employees in the united states and in certain of its international subsidiaries . as a result of plan design changes approved in 2011 , beginning on january 1 , 2013 , active participants in merck 2019s primary u.s . defined benefit pension plans are accruing pension benefits using new cash balance formulas based on age , service , pay and interest . however , during a transition period from january 1 , 2013 through december 31 , 2019 , participants will earn the greater of the benefit as calculated under the employee 2019s legacy final average pay formula or their new cash balance formula . for all years of service after december 31 , 2019 , participants will earn future benefits under only the cash balance formula . in addition , the company provides medical benefits , principally to its eligible u.s . retirees and their dependents , through its other postretirement benefit plans . the company uses december 31 as the year-end measurement date for all of its pension plans and other postretirement benefit plans . net periodic benefit cost the net periodic benefit cost for pension and other postretirement benefit plans consisted of the following components: .

Financial table:
years ended december 31: service cost; pension benefits 2013: $ 682; pension benefits 2012: $ 555; pension benefits 2011: $ 619; pension benefits 2013: $ 102; pension benefits 2012: $ 82; 2011: $ 110
years ended december 31: interest cost; pension benefits 2013: 665; pension benefits 2012: 661; pension benefits 2011: 718; pension benefits 2013: 107; pension benefits 2012: 121; 2011: 141
years ended december 31: expected return on plan assets; pension benefits 2013: -1097 ( 1097 ); pension benefits 2012: -970 ( 970 ); pension benefits 2011: -972 ( 972 ); pension benefits 2013: -126 ( 126 ); pension benefits 2012: -136 ( 136 ); 2011: -142 ( 142 )
years ended december 31: net amortization; pension benefits 2013: 336; pension benefits 2012: 185; pension benefits 2011: 201; pension benefits 2013: -50 ( 50 ); pension benefits 2012: -35 ( 35 ); 2011: -17 ( 17 )
years ended december 31: termination benefits; pension benefits 2013: 58; pension benefits 2012: 27; pension benefits 2011: 59; pension benefits 2013: 50; pension benefits 2012: 18; 2011: 29
years ended december 31: curtailments; pension benefits 2013: -23 ( 23 ); pension benefits 2012: -10 ( 10 ); pension benefits 2011: -86 ( 86 ); pension benefits 2013: -11 ( 11 ); pension benefits 2012: -7 ( 7 ); 2011: 1
years ended december 31: settlements; pension benefits 2013: 23; pension benefits 2012: 18; pension benefits 2011: 4; pension benefits 2013: 2014; pension benefits 2012: 2014; 2011: 2014
years ended december 31: net periodic benefit cost; pension benefits 2013: $ 644; pension benefits 2012: $ 466; pension benefits 2011: $ 543; pension benefits 2013: $ 72; pension benefits 2012: $ 43; 2011: $ 122

Additional report context:
the increase in net periodic benefit cost for pension and other postretirement benefit plans in 2013 as compared with 2012 is largely attributable to a change in the discount rate . the net periodic benefit cost attributable to u.s . pension plans included in the above table was $ 348 million in 2013 , $ 268 million in 2012 and $ 406 million in in connection with restructuring actions ( see note 3 ) , termination charges were recorded in 2013 , 2012 and 2011 on pension and other postretirement benefit plans related to expanded eligibility for certain employees exiting merck . also , in connection with these restructuring activities , curtailments were recorded in 2013 , 2012 and 2011 on pension and other postretirement benefit plans . in addition , settlements were recorded in 2013 , 2012 and 2011 on certain domestic and international pension plans . table of contents .

Question: considering the years 2012 and 2013 , what is the increase observed in the service cost?
Answer: 22.88%