Table:
|  | Year Ended December 31, |  |
| --- | --- | --- |
|  | 2019 | 2018 |
|  | $ | $ |
| Fair value at the beginning of the year | 12,026 | 30,749 |
| Fair value on acquisition/issuance | — | 2,330 |
| Unrealized gain (loss) included in earnings | 26,900 | (21,053) |
| Realized loss included in earnings | (25,559) | — |
| Settlements | (13,367) | — |
| Fair value at the end of the year | — | 12,026 |
Paragraphs:
Stock purchase warrants
Prior to the 2019 Brookfield Transaction, Teekay held 15.5 million common unit warrants (or the Brookfield Transaction Warrants) issued by Altera to Teekay in connection with the 2017 Brookfield Transaction (see Note 4) and 1,755,000 warrants to purchase common units of Altera issued to Teekay in connection with Altera's private placement of Series D Preferred Units in June 2016 (or the Series D Warrants). In May 2019, Teekay sold to Brookfield all of the Company’s remaining interests in Altera, which included, among other things, both the Brookfield Transaction Warrants and Series D Warrants.
Changes in fair value during the years ended December 31, 2019 and 2018 for the Company’s Brookfield Transaction Warrants and the Series D Warrants, which were measured at fair value using significant unobservable inputs (Level 3), are as follows:
Question:
What is the increase / (decrease) in the Fair value at the end of the year from 2018 to 2019?
Answer: 0 - 12026 = -12026