{"pre_text": ["earnings were remitted as dividends after payment of all deferred taxes .", "as more than 90% ( 90 % ) of the undistributed earnings are in countries with a statutory tax rate of 24% ( 24 % ) or higher , we do not generate a disproportionate amount of taxable income in countries with very low tax rates .", "a reconciliation of the beginning and ending amount of the unrecognized tax benefits is as follows: ."], "post_text": ["at 30 september 2013 and 2012 , we had $ 124.3 and $ 110.8 of unrecognized tax benefits , excluding interest and penalties , of which $ 63.1 and $ 56.9 , respectively , would impact the effective tax rate if recognized .", "interest and penalties related to unrecognized tax benefits are recorded as a component of income tax expense and totaled $ 2.4 in 2013 , $ ( 26.1 ) in 2012 , and $ ( 2.4 ) in 2011 .", "our accrued balance for interest and penalties was $ 8.1 and $ 7.2 in 2013 and 2012 , respectively .", "we were challenged by the spanish tax authorities over income tax deductions taken by certain of our spanish subsidiaries during fiscal years 2005 20132011 .", "in november 2011 , we reached a settlement with the spanish tax authorities for 20ac41.3 million ( $ 56 ) in resolution of all tax issues under examination .", "this settlement increased our income tax expense for the fiscal year ended 30 september 2012 by $ 43.8 ( $ .20 per share ) and had a 3.3% ( 3.3 % ) impact on our effective tax rate .", "as a result of this settlement , we recorded a reduction in unrecognized tax benefits of $ 6.4 for tax positions taken in prior years and $ 11.0 for settlements .", "on 25 january 2012 , the spanish supreme court released its decision in favor of our spanish subsidiary related to certain tax transactions for years 1991 and 1992 , a period before we controlled this subsidiary .", "as a result , in the second quarter of 2012 , we recorded a reduction in income tax expense of $ 58.3 ( $ .27 per share ) , resulting in a 4.4% ( 4.4 % ) reduction in our effective tax rate for the fiscal year ended 30 september 2012 .", "as a result of this ruling , we recorded a reduction in unrecognized tax benefits of $ 38.3 for tax positions taken in prior years .", "during the third quarter of 2012 , our unrecognized tax benefits increased $ 33.3 as a result of certain tax positions taken in conjunction with the disposition of our homecare business .", "when resolved , these benefits will be recognized in 201cincome from discontinued operations , net of tax 201d on our consolidated income statements and will not impact our effective tax rate .", "for additional information , see note 3 , discontinued operations .", "in the third quarter of 2011 , a u.s .", "internal revenue service audit over tax years 2007 and 2008 was completed , resulting in a decrease in unrecognized tax benefits of $ 36.0 and a favorable impact to earnings of $ 23.9 .", "this included a tax benefit of $ 8.9 ( $ .04 per share ) recognized in income from discontinued operations for fiscal year 2011 , as it relates to the previously divested u.s .", "healthcare business .", "we are also currently under examination in a number of tax jurisdictions , some of which may be resolved in the next twelve months .", "as a result , it is reasonably possible that a change in the unrecognized tax benefits may occur during the next twelve months .", "however , quantification of an estimated range cannot be made at this time. ."], "table": [["unrecognized tax benefits", "2013", "2012", "2011"], ["balance at beginning of year", "$ 110.8", "$ 126.4", "$ 197.8"], ["additions for tax positions of the current year", "12.7", "44.5", "16.3"], ["additions for tax positions of prior years", "9.0", "2.3", "5.7"], ["reductions for tax positions of prior years", "-.5 ( .5 )", "-46.9 ( 46.9 )", "-72.4 ( 72.4 )"], ["settlements", "-1.4 ( 1.4 )", "-11.0 ( 11.0 )", "-15.6 ( 15.6 )"], ["statute of limitations expiration", "-8.0 ( 8.0 )", "-3.7 ( 3.7 )", "-4.8 ( 4.8 )"], ["foreign currency translation", "1.7", "-.8 ( .8 )", "-.6 ( .6 )"], ["balance at end of year", "$ 124.3", "$ 110.8", "$ 126.4"]], "table_ori": [["Unrecognized Tax Benefits", "2013", "2012", "2011"], ["Balance at beginning of year", "$110.8", "$126.4", "$197.8"], ["Additions for tax positions of the current year", "12.7", "44.5", "16.3"], ["Additions for tax positions of prior years", "9.0", "2.3", "5.7"], ["Reductions for tax positions of prior years", "(.5)", "(46.9)", "(72.4)"], ["Settlements", "(1.4)", "(11.0)", "(15.6)"], ["Statute of limitations expiration", "(8.0)", "(3.7)", "(4.8)"], ["Foreign currency translation", "1.7", "(.8)", "(.6)"], ["Balance at End of Year", "$124.3", "$110.8", "$126.4"]]}

Question: considering the years 2011-2013 , what is the average value for settlements?
Evidence:
table_5: unrecognized tax benefits the settlements of 2013 is -1.4 ( 1.4 ) ; the settlements of 2012 is -11.0 ( 11.0 ) ; the settlements of 2011 is -15.6 ( 15.6 ) ;
Program: table_average(settlements, none)
Answer:
str_answer: 9.33
exe_answer: -9.33333