westrock company notes to consolidated financial statements fffd ( continued ) a reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows ( in millions ) : .

Table:
 | 2018 | 2017 | 2016
balance at beginning of fiscal year | $ 148.9 | $ 166.8 | $ 106.6
additions related to purchase accounting ( 1 ) | 3.4 | 7.7 | 16.5
additions for tax positions taken in current year | 3.1 | 5.0 | 30.3
additions for tax positions taken in prior fiscal years | 18.0 | 15.2 | 20.6
reductions for tax positions taken in prior fiscal years | -5.3 ( 5.3 ) | -25.6 ( 25.6 ) | -9.7 ( 9.7 )
reductions due to settlement ( 2 ) | -29.4 ( 29.4 ) | -14.1 ( 14.1 ) | -1.3 ( 1.3 )
( reductions ) additions for currency translation adjustments | -9.6 ( 9.6 ) | 2.0 | 7.0
reductions as a result of a lapse of the applicable statute oflimitations | -2.0 ( 2.0 ) | -8.1 ( 8.1 ) | -3.2 ( 3.2 )
balance at end of fiscal year | $ 127.1 | $ 148.9 | $ 166.8
( 1 ) amounts in fiscal 2018 and 2017 relate to the mps acquisition .
adjustments in fiscal 2016 relate to the combination and the sp fiber acquisition .
( 2 ) amounts in fiscal 2018 relate to the settlement of state audit examinations and federal and state amended returns filed related to affirmative adjustments for which a there was a reserve .
amounts in fiscal 2017 relate to the settlement of federal and state audit examinations with taxing authorities .
as of september 30 , 2018 and 2017 , the total amount of unrecognized tax benefits was approximately $ 127.1 million and $ 148.9 million , respectively , exclusive of interest and penalties .
of these balances , as of september 30 , 2018 and 2017 , if we were to prevail on all unrecognized tax benefits recorded , approximately $ 108.7 million and $ 138.0 million , respectively , would benefit the effective tax rate .
we regularly evaluate , assess and adjust the related liabilities in light of changing facts and circumstances , which could cause the effective tax rate to fluctuate from period to period .
we recognize estimated interest and penalties related to unrecognized tax benefits in income tax expense in the consolidated statements of operations .
as of september 30 , 2018 , we had liabilities of $ 70.4 million related to estimated interest and penalties for unrecognized tax benefits .
as of september 30 , 2017 , we had liabilities of $ 81.7 million , net of indirect benefits , related to estimated interest and penalties for unrecognized tax benefits .
our results of operations for the fiscal year ended september 30 , 2018 , 2017 and 2016 include expense of $ 5.8 million , $ 7.4 million and $ 2.9 million , respectively , net of indirect benefits , related to estimated interest and penalties with respect to the liability for unrecognized tax benefits .
as of september 30 , 2018 , it is reasonably possible that our unrecognized tax benefits will decrease by up to $ 5.5 million in the next twelve months due to expiration of various statues of limitations and settlement of issues .
we file federal , state and local income tax returns in the u.s .
and various foreign jurisdictions .
with few exceptions , we are no longer subject to u.s .
federal and state and local income tax examinations by tax authorities for years prior to fiscal 2015 and fiscal 2008 , respectively .
we are no longer subject to non-u.s .
income tax examinations by tax authorities for years prior to fiscal 2011 , except for brazil for which we are not subject to tax examinations for years prior to 2005 .
while we believe our tax positions are appropriate , they are subject to audit or other modifications and there can be no assurance that any modifications will not materially and adversely affect our results of operations , financial condition or cash flows .
note 6 .
segment information we report our financial results of operations in the following three reportable segments : corrugated packaging , which consists of our containerboard mill and corrugated packaging operations , as well as our recycling operations ; consumer packaging , which consists of consumer mills , folding carton , beverage , merchandising displays and partition operations ; and land and development , which sells real estate primarily in the charleston , sc region .
following the combination and until the completion of the separation , our financial results of operations had a fourth reportable segment , specialty chemicals .
prior to the hh&b sale , our consumer packaging segment included hh&b .
certain income and expenses are not allocated to our segments and , thus , the information that .

Question: what percent would the balance by the end of 2018 increase if the unrecognized tax benefits were included?
Answer: 194.1%
Calculation: add(108.7, 138.0), add(#0, 127.1), subtract(#1, 127.1), divide(#2, 127.1)