Table:
|  | December 31, 2019 | December 31, 2018 | December 31, 2017 |
| --- | --- | --- | --- |
| Balance at beginning of year | 38 | 333 | 258 |
| Additions based on tax positions related to the current year | 7 | 43 | 43 |
| Additions based on acquisitions related to the current year | 5 | — | — |
| Additions for tax positions of prior years | 1 | 8 | 12 |
| Reduction for tax positions of prior years | (1) | (310) | (9) |
| Settlements | (2) | (18) | (2) |
| Prepayment / Refund | — | — | — |
| Reductions due to lapse of statute of limitations | — | — | — |
| Foreign currency translation | — | (18) | 31 |
| Balance at end of year | 48 | 38 | 333 |
Paragraphs:
At December 31, 2019 and 2018, $21 million and $20 million, respectively, of unrecognized tax benefits were classified as a reduction of deferred tax assets. The finalisation in the fourth quarter of 2018 of pending tax litigations triggered the reversal of uncertain tax positions in major tax jurisdictions for a total amount of $310 million.
It is reasonably possible that certain of the uncertain tax positions disclosed in the table above could increase within the next 12 months due to ongoing tax audits. The Company is not able to make an estimate of the range of the reasonably possible change.
Additionally, the Company elected to classify accrued interest and penalties related to uncertain tax positions as components of income tax expense in the consolidated statements of income, they were less than $1 million in 2019, $1 million in 2018, less than $1 million in 2017, $1 million in 2016, $1 million in 2015, $27 million in 2014 and not material in the previous years. Accrued interest and penalties amounted to $6 million at December 31, 2019 and $5 million at December 31, 2018.
The tax years that remain open for review in the Company’s major tax jurisdictions, including France, Italy, United States and India, are from 1997 to 2019.
Question:
What is the increase/ (decrease) in Settlements from December 31, 2018 to 2019?
Answer: 2-18 = -16