earnings were remitted as dividends after payment of all deferred taxes .
as more than 90% ( 90 % ) of the undistributed earnings are in countries with a statutory tax rate of 24% ( 24 % ) or higher , we do not generate a disproportionate amount of taxable income in countries with very low tax rates .
a reconciliation of the beginning and ending amount of the unrecognized tax benefits is as follows: .

Unrecognized Tax Benefits
2013
2012
2011
Balance at beginning of year
$110.8
$126.4
$197.8
Additions for tax positions of the current year
12.7
44.5
16.3
Additions for tax positions of prior years
9.0
2.3
5.7
Reductions for tax positions of prior years
(.5)
(46.9)
(72.4)
Settlements
(1.4)
(11.0)
(15.6)
Statute of limitations expiration
(8.0)
(3.7)
(4.8)
Foreign currency translation
1.7
(.8)
(.6)
Balance at End of Year
$124.3
$110.8
$126.4

at 30 september 2013 and 2012 , we had $ 124.3 and $ 110.8 of unrecognized tax benefits , excluding interest and penalties , of which $ 63.1 and $ 56.9 , respectively , would impact the effective tax rate if recognized .
interest and penalties related to unrecognized tax benefits are recorded as a component of income tax expense and totaled $ 2.4 in 2013 , $ ( 26.1 ) in 2012 , and $ ( 2.4 ) in 2011 .
our accrued balance for interest and penalties was $ 8.1 and $ 7.2 in 2013 and 2012 , respectively .
we were challenged by the spanish tax authorities over income tax deductions taken by certain of our spanish subsidiaries during fiscal years 2005 20132011 .
in november 2011 , we reached a settlement with the spanish tax authorities for 20ac41.3 million ( $ 56 ) in resolution of all tax issues under examination .
this settlement increased our income tax expense for the fiscal year ended 30 september 2012 by $ 43.8 ( $ .20 per share ) and had a 3.3% ( 3.3 % ) impact on our effective tax rate .
as a result of this settlement , we recorded a reduction in unrecognized tax benefits of $ 6.4 for tax positions taken in prior years and $ 11.0 for settlements .
on 25 january 2012 , the spanish supreme court released its decision in favor of our spanish subsidiary related to certain tax transactions for years 1991 and 1992 , a period before we controlled this subsidiary .
as a result , in the second quarter of 2012 , we recorded a reduction in income tax expense of $ 58.3 ( $ .27 per share ) , resulting in a 4.4% ( 4.4 % ) reduction in our effective tax rate for the fiscal year ended 30 september 2012 .
as a result of this ruling , we recorded a reduction in unrecognized tax benefits of $ 38.3 for tax positions taken in prior years .
during the third quarter of 2012 , our unrecognized tax benefits increased $ 33.3 as a result of certain tax positions taken in conjunction with the disposition of our homecare business .
when resolved , these benefits will be recognized in 201cincome from discontinued operations , net of tax 201d on our consolidated income statements and will not impact our effective tax rate .
for additional information , see note 3 , discontinued operations .
in the third quarter of 2011 , a u.s .
internal revenue service audit over tax years 2007 and 2008 was completed , resulting in a decrease in unrecognized tax benefits of $ 36.0 and a favorable impact to earnings of $ 23.9 .
this included a tax benefit of $ 8.9 ( $ .04 per share ) recognized in income from discontinued operations for fiscal year 2011 , as it relates to the previously divested u.s .
healthcare business .
we are also currently under examination in a number of tax jurisdictions , some of which may be resolved in the next twelve months .
as a result , it is reasonably possible that a change in the unrecognized tax benefits may occur during the next twelve months .
however , quantification of an estimated range cannot be made at this time. .

Question: Analyse this data from a financial earnings document. considering the years 2012 and 2013 , what is the increase observed in the balance at the end of the year?
Choices:
121841.15523
234.1
-0.99783
0.12184
-123.17816
Correct choice index: 3