Table:
| Years ended August 31, | 2019 | 2018 |
| --- | --- | --- |
| Outstanding, beginning of the year | 42,607 | 40,446 |
| Issued | 11,328 | 6,662 |
| Redeemed | (12,351) | (5,549) |
| Dividend equivalents | 1,095 | 1,048 |
| Outstanding, end of the year | 42,679 | 42,607 |
Paragraphs:
DSU plan
The Corporation also offers a Deferred Share Unit ("DSU") Plan for members of the Board to assist in the attraction and retention of qualified individuals to serve on the Board of the Corporation. Each existing or new member of the Board may elect to be paid a percentage of the annual retainer in the form of DSUs with the balance, if any, being paid in cash. The number of DSUs that a member is entitled to receive is based on the average closing price of the subordinate shares on the TSX for the twenty consecutive trading days immediately preceding by one day the date of issue. Dividend equivalents are awarded with respect to DSUs in a member's account on the same basis as if the member was a shareholder of record of subordinate shares on the relevant record date, and the dividend equivalents are credited to the individual's account as additional DSUs. DSUs are redeemable and payable in cash or in shares, upon an individual ceasing to be a member of the Board or in the event of the death of the member.
Under the DSU Plan, the following DSUs were issued by the Corporation and are outstanding at August 31:
A compensation expense of $1,792,000 (compensation expense reduction of $181,000 in 2018) was recorded for the year ended August 31, 2019 related to this plan.
Question:
What is the increase / (decrease) in Outstanding, beginning of the year from 2018 to 2019?
Answer: 42607 - 40446 = 2161