notes to consolidated financial statements the firm permanently reinvests eligible earnings of certain foreign subsidiaries and , accordingly , does not accrue any u.s . income taxes that would arise if such earnings were repatriated . as of december 2012 and december 2011 , this policy resulted in an unrecognized net deferred tax liability of $ 3.75 billion and $ 3.32 billion , respectively , attributable to reinvested earnings of $ 21.69 billion and $ 20.63 billion , respectively . unrecognized tax benefits the firm recognizes tax positions in the financial statements only when it is more likely than not that the position will be sustained on examination by the relevant taxing authority based on the technical merits of the position . a position that meets this standard is measured at the largest amount of benefit that will more likely than not be realized on settlement . a liability is established for differences between positions taken in a tax return and amounts recognized in the financial statements . as of december 2012 and december 2011 , the accrued liability for interest expense related to income tax matters and income tax penalties was $ 374 million and $ 233 million , respectively . the firm recognized $ 95 million , $ 21 million and $ 28 million of interest and income tax penalties for the years ended december 2012 , december 2011 and december 2010 , respectively . it is reasonably possible that unrecognized tax benefits could change significantly during the twelve months subsequent to december 2012 due to potential audit settlements , however , at this time it is not possible to estimate any potential change . the table below presents the changes in the liability for unrecognized tax benefits . this liability is included in 201cother liabilities and accrued expenses . 201d see note 17 for further information. .

as of december 2012: balance beginning of year: 1887
increases based on tax positions related to the current year: 190
increases based on tax positions related to prior years: 336
decreases related to tax positions of prior years: -109
decreases related to settlements: -35
acquisitions/ ( dispositions ): -47
exchange rate fluctuations: 15
balance end of year: 2237
related deferred income tax asset1: 685
net unrecognized tax benefit2: 1552
as of december 2011: balance beginning of year: 2081
increases based on tax positions related to the current year: 171
increases based on tax positions related to prior years: 278
decreases related to tax positions of prior years: -41
decreases related to settlements: -638
acquisitions/ ( dispositions ): 47
exchange rate fluctuations: -11
balance end of year: 1887
related deferred income tax asset1: 569
net unrecognized tax benefit2: 1318
as of december 2010: balance beginning of year: 1925
increases based on tax positions related to the current year: 171
increases based on tax positions related to prior years: 162
decreases related to tax positions of prior years: -104
decreases related to settlements: -128
acquisitions/ ( dispositions ): 56
exchange rate fluctuations: -1
balance end of year: 2081
related deferred income tax asset1: 972
net unrecognized tax benefit2: 1109

related deferred income tax asset 1 685 569 972 net unrecognized tax benefit 2 $ 1552 $ 1318 $ 1109 1 . included in 201cother assets . 201d see note 12 . 2 . if recognized , the net tax benefit would reduce the firm 2019s effective income tax rate . 194 goldman sachs 2012 annual report .

Questions:
what was the net unrecognized tax benefit as of 12/11?
and as of 12/10?
so what was the difference between the two years?
and the percentage change?

Answers:
1318
1109
209
18.8%