Table:
0
A
B
C
D
1
Year Ended
Year Ended
Year Ended
2
December 31,
December 31,
December 31,
3
2019
2018
2017
4
$
$
$
5
Balance of unrecognized tax benefits as at January 1
40,556
31,061
19,492
6
Increases for positions related to the current year
5,829
9,297
2,631
7
Changes for positions taken in prior years
19,119
981
3,475
8
Decreases related to statute of limitations
(2,546)
(783)
(1,562)
9
Increase due to acquisition of TIL
—
—
8,528
10
Decrease due to deconsolidation of Altera
—
—
(1,503)
11
Balance of unrecognized tax benefits as at December 31
62,958
40,556
31,061

Questions and formulas:
Question: What is the increase/ (decrease) in Balance of unrecognized tax benefits as at January 1 from December 31, 2019 to December 31, 2018?
Formula: B5-C5
Formula2: B5-C5
Level: Calculation
Question: What is the increase/ (decrease) in Changes for positions taken in prior years from December 31, 2019 to December 31, 2018?
Formula: B7-C7
Formula2: B7-C7
Level: Calculation
Question: What is the increase/ (decrease) in Decreases related to statute of limitations from December 31, 2019 to December 31, 2018?
Formula: B8-C8
Formula2: B8-C8
Level: Calculation