{"pre_text": ["movement in exit cost liabilities the movement in exit cost liabilities for pmi was as follows : ( in millions ) ."], "post_text": ["cash payments related to exit costs at pmi were $ 232 million , $ 360 million and $ 21 million for the years ended december 31 , 2015 , 2014 and 2013 , respectively .", "future cash payments for exit costs incurred to date are expected to be approximately $ 54 million , and will be substantially paid by the end of 2017 .", "the pre-tax asset impairment and exit costs shown above are primarily a result of the following : the netherlands on april 4 , 2014 , pmi announced the initiation by its affiliate , philip morris holland b.v .", "( 201cpmh 201d ) , of consultations with employee representatives on a proposal to discontinue cigarette production at its factory located in bergen op zoom , the netherlands .", "pmh reached an agreement with the trade unions and their members on a social plan and ceased cigarette production on september 1 , 2014 .", "during 2014 , total pre-tax asset impairment and exit costs of $ 489 million were recorded for this program in the european union segment .", "this amount includes employee separation costs of $ 343 million , asset impairment costs of $ 139 million and other separation costs of $ 7 million .", "separation program charges pmi recorded other pre-tax separation program charges of $ 68 million , $ 41 million and $ 51 million for the years ended december 31 , 2015 , 2014 and 2013 , respectively .", "the 2015 other pre-tax separation program charges primarily related to severance costs for the organizational restructuring in the european union segment .", "the 2014 other pre-tax separation program charges primarily related to severance costs for factory closures in australia and canada and the restructuring of the u.s .", "leaf purchasing model .", "the 2013 pre-tax separation program charges primarily related to the restructuring of global and regional functions based in switzerland and australia .", "contract termination charges during 2013 , pmi recorded exit costs of $ 258 million related to the termination of distribution agreements in eastern europe , middle east & africa ( due to a new business model in egypt ) and asia .", "asset impairment charges during 2014 , pmi recorded other pre-tax asset impairment charges of $ 5 million related to a factory closure in canada. ."], "table": [["liability balance january 1 2014", "$ 308"], ["charges net", "391"], ["cash spent", "-360 ( 360 )"], ["currency/other", "-69 ( 69 )"], ["liability balance december 31 2014", "$ 270"], ["charges net", "68"], ["cash spent", "-232 ( 232 )"], ["currency/other", "-52 ( 52 )"], ["liability balance december 31 2015", "$ 54"]], "table_ori": [["Liability balance, January 1, 2014", "$308"], ["Charges, net", "391"], ["Cash spent", "(360)"], ["Currency/other", "(69)"], ["Liability balance, December 31, 2014", "$270"], ["Charges, net", "68"], ["Cash spent", "(232)"], ["Currency/other", "(52)"], ["Liability balance, December 31, 2015", "$54"]]}

Question: what is the change in liability balance during 2014?
Evidence:
table_4: liability balance january 1 2014 the liability balance december 31 2014 of $ 308 is $ 270 ;
Program: subtract(270, 308)
Answer:
str_answer: 38
exe_answer: -38