due to the adoption of sfas no .
123r , the company recognizes excess tax benefits associated with share-based compensation to stockholders 2019 equity only when realized .
when assessing whether excess tax benefits relating to share-based compensation have been realized , the company follows the with-and-without approach excluding any indirect effects of the excess tax deductions .
under this approach , excess tax benefits related to share-based compensation are not deemed to be realized until after the utilization of all other tax benefits available to the company .
during 2008 , the company realized $ 18.5 million of such excess tax benefits , and accordingly recorded a corresponding credit to additional paid in capital .
as of december 28 , 2008 , the company has $ 36.5 million of unrealized excess tax benefits associated with share-based compensation .
these tax benefits will be accounted for as a credit to additional paid-in capital , if and when realized , rather than a reduction of the tax provision .
the company 2019s manufacturing operations in singapore operate under various tax holidays and incentives that begin to expire in 2018 .
for the year ended december 28 , 2008 , these tax holidays and incentives resulted in an approximate $ 1.9 million decrease to the tax provision and an increase to net income per diluted share of $ 0.01 .
residual u.s .
income taxes have not been provided on $ 14.7 million of undistributed earnings of foreign subsidiaries as of december 28 , 2008 , since the earnings are considered to be indefinitely invested in the operations of such subsidiaries .
effective january 1 , 2007 , the company adopted fin no .
48 , accounting for uncertainty in income taxes 2014 an interpretation of fasb statement no .
109 , which clarifies the accounting for uncertainty in tax positions .
fin no .
48 requires recognition of the impact of a tax position in the company 2019s financial statements only if that position is more likely than not of being sustained upon examination by taxing authorities , based on the technical merits of the position .
the adoption of fin no .
48 did not result in an adjustment to the company 2019s opening stockholders 2019 equity since there was no cumulative effect from the change in accounting principle .
the following table summarizes the gross amount of the company 2019s uncertain tax positions ( in thousands ) : .

Balance at December 31, 2007
$21,376
Increases related to current year tax positions
2,402
Balance at December 28, 2008
$23,778

as of december 28 , 2008 , $ 7.7 million of the company 2019s uncertain tax positions would reduce the company 2019s annual effective tax rate , if recognized .
the company does not expect its uncertain tax positions to change significantly over the next 12 months .
any interest and penalties related to uncertain tax positions will be reflected in income tax expense .
as of december 28 , 2008 , no interest or penalties have been accrued related to the company 2019s uncertain tax positions .
tax years 1992 to 2008 remain subject to future examination by the major tax jurisdictions in which the company is subject to tax .
13 .
employee benefit plans retirement plan the company has a 401 ( k ) savings plan covering substantially all of its employees .
company contributions to the plan are discretionary .
during the years ended december 28 , 2008 , december 30 , 2007 and december 31 , 2006 , the company made matching contributions of $ 2.6 million , $ 1.4 million and $ 0.4 million , respectively .
illumina , inc .
notes to consolidated financial statements 2014 ( continued ) .

Question: Analyse this data from a financial earnings document. what was the percentage change in the uncertain tax positions from 2007 to 2008?
Choices:
0.10102
0.0014
85.78571
0.11237
-18974
Correct choice index: 3