Fiscal Year
(In thousands)
December 29, 2019
December 30, 2018
December 31, 2017
Balance, beginning of year
$103,884
$105,959
$82,253
Additions for tax positions related to the current year
2,517
2,404
2,478
Additions for tax positions from prior years
1,624
451
22,151
Reductions for tax positions from prior years/statute of limitations expirations
(416)
(2,468)
(1,460)
Foreign exchange (gain) loss
(668)
(2,462)
537
Balance at the end of the period
$106,941
$103,884
$105,959

text: Unrecognized Tax Benefits
text: Current accounting guidance contains a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon ultimate settlement.
text: A reconciliation of the beginning and ending amounts of unrecognized tax benefits during fiscal 2019, 2018, and 2017 is as follows:
text: Included in the unrecognized tax benefits at fiscal 2019 and 2018 is $38.2 million and $36.7 million, respectively, that if recognized, would result in a reduction of our effective tax rate. The amounts differ from the long-term liability recorded of $20.1 million and $16.8 million as of fiscal 2019 and 2018, respectively, due to accrued interest and penalties, as well as unrecognized tax benefits of French and Italian entities that are recorded against deferred tax asset balances without valuation allowance.
text: We believe that events that could occur in the next 12 months and cause a change in unrecognized tax benefits include, but are not limited to, the following: • commencement, continuation or completion of examinations of our tax returns by the U.S. or foreign taxing authorities; and • expiration of statutes of limitation on our tax returns.
text: The calculation of unrecognized tax benefits involves dealing with uncertainties in the application of complex global tax regulations. Uncertainties include, but are not limited to, the impact of legislative, regulatory and judicial developments, transfer pricing and the application of withholding taxes. We regularly assess our tax positions in light of legislative, bilateral tax treaty, regulatory and judicial developments in the countries in which we do business. We determined that an estimate of the range of reasonably possible change in the amounts of unrecognized tax benefits within the next 12 months cannot be made.

Questions:
question: What would be the result if unrecognized tax benefits in 2019 and 2018 become recognized?
answer: Would result in a reduction of our effective tax rate
question: What events would cause a change in unrecognized tax benefits?
answer: Commencement, continuation or completion of examinations of our tax returns by the U.S. or foreign taxing authorities
expiration of statutes of limitation on our tax returns
question: What is the Balance, beginning of year for 2019?
answer: 103,884
scale: thousand
question: Which year was the balance in the beginning of the year the highest?
answer: 2018
derivation: $105,959 > $103,884 > $82,253
question: What was the change in long term liability from 2018 to 2019?
answer: 3.3
derivation: 20.1 million - 16.8 million 
scale: million
question: What was the percentage change of the balance at the end of the period from 2018 to 2019?
answer: 2.94
derivation: ($106,941 - $103,884)/$103,884 
scale: percent