C.1 TAT-QA
Example 1 - The response is an equation Below is an instruction that describes a task, coupled with input and data providing additional context. Formulate an arithmetic equation to generate the answer. ### Instruction: What was the change in the basic net earnings per share between 2017 and 2019? ### Input: (5) Earnings Per Share Basic earnings per share is computed by dividing Net earnings attributable to Black Knight by the weighted-average number of shares of common stock outstanding during the period. For the periods presented, potentially dilutive securities include unvested restricted stock awards and the shares of BKFS Class B common stock prior to the Distribution. For the year ended December 31, 2017, the numerator in the diluted net earnings per share calculation is adjusted to reflect our income tax expense at an expected effective tax rate assuming the conversion of the shares of BKFS Class B common stock into shares of BKFS Class A common stock on a one-for-one basis prior to the Distribution. The effective tax rate for the year ended December 31, 2017 was (16.7)%, including the effect of the benefit related to the revaluation of our net deferred income tax liability and certain other discrete items recorded during 2017. For the year ended December 31, 2017, the denominator includes approximately 63.1 million shares of BKFS Class B common stock outstanding prior to the Distribution. The denominator also includes the dilutive effect of approximately 0.9 million, 0.6 million and 0.6 million shares of unvested restricted shares of common stock for the years ended December 31, 2019, 2018 and 2017, respectively. The shares of BKFS Class B common stock did not share in the earnings or losses of Black Knight and were, therefore, not participating securities. Accordingly, basic and diluted net earnings per share of BKFS Class B common stock have not been presented. The computation of basic and diluted earnings per share is as follows (in millions, except per share amounts): ### Data: {"header": ["", "", "Year ended December 31,", ""], "rows": [["", "2019", "2018", "2017"], ["Basic:", "", "", ""], ["Net earnings attributable to Black Knight", "$108.8", "$168.5", "$182.3"], ["Shares used for basic net earnings per share:", "", "", ""], ["Weighted average shares of common stock outstanding", "147.7", "147.6", "88.7"], ["Basic net earnings per share", "$0.74", "$1.14", "$2.06"], ["Diluted:", "", "", ""], ["Earnings before income taxes and equity in losses of unconsolidated affiliates", "", "", "$192.4"], ["Income tax benefit excluding the effect of noncontrolling interests", "", "", "(32.2)"], ["Net earnings", "", "", "$224.6"], ["Net earnings attributable to Black Knight", "$108.8", "$168.5", ""], ["Shares used for diluted net earnings per share:", "", "", ""], ["Weighted average shares of common stock outstanding", "147.7", "147.6", "88.7"], ["Dilutive effect of unvested restricted shares of common", "", "", ""], ["stock", "0.9", "0.6", "0.6"], ["Weighted average shares of BKFS Class B common stock outstanding", "", "", "63.1"], ["Weighted average shares of common stock, diluted", "148.6", "148.2", "152.4"], ["Diluted net earnings per share", "$0.73", "$1.14", "$1.47"]]} ### Equation: 0.74-2.06 Example 2 - The response is determined from the text or table Here is a instruction detailing a task, accompanied by input and data providing additional context. Provide a suitable reply that effectively fulfills the inquiry. ### Instruction: What was the Additions based on tax positions related to current year in 2019 and 2018 respectively? ### Input: A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: Interest and penalty charges, if any, related to uncertain tax positions are classified as income tax expense in the accompanying consolidated statements of operations. As of March 31, 2019 and 2018, the Company had immaterial accrued interest or penalties related to uncertain tax positions. The Company is subject to taxation in the United Kingdom and several foreign jurisdictions. As of March 31, 2019, the Company is no longer subject to examination by taxing authorities in the United Kingdom for years prior to March 31, 2017. The significant foreign jurisdictions in which the Company operates are no longer subject to examination by taxing authorities for years prior to March 31, 2016. In addition, net operating loss carryforwards in certain jurisdictions may be subject to adjustments by taxing authorities in future years when they are utilized. The Company had approximately $24.9 million of unremitted foreign earnings as of March 31, 2019. Income taxes have been provided on approximately $10.0 million of the unremitted foreign earnings. Income taxes have not been provided on approximately $14.9 million of unremitted foreign earnings because they are considered to be indefinitely reinvested. The tax payable on the earnings that are indefinitely reinvested would be immaterial. ### Data: {"header": ["", "Year ended March 31,", ""], "rows": [["", "2019", "2018"], ["Beginning balance", "$6,164", "$4,931"], ["Additions based on tax positions related to current year", "164", "142"], ["Additions for tax positions of prior years", "231", "1,444"], ["Reductions due to change in foreign exchange rate ", "(301)", "(353)"], ["Expiration of statutes of limitation", "(165)", ""], ["Reductions due to settlements with tax authorities", "(77)", ""], ["Ending balance", "$6,016", "$6,164"]]} ### Response: 164, 142 Example 3 - The response is an equation Below is an instruction that describes a task, coupled with input and data providing additional context. Formulate an arithmetic equation to generate the answer. ### Instruction: What is the average value per share that Robert Andersen acquired on vesting? ### Input: Option Exercises and Stock Vested The table below sets forth information concerning the number of shares acquired on exercise of option awards and vesting of stock awards in 2019 and the value realized upon vesting by such officers. (1) Amounts realized from the vesting of stock awards are calculated by multiplying the number of shares that vested by the fair market value of a share of our common stock on the vesting date. ### Data: {"header": ["", "Option Awards", "", "Stock Awards", ""], "rows": [["Name", "Number of Shares Acquired on Exercise (#)", "Value Realized on Exercise ($)", "Number of Shares Acquired on Vesting (#)", "Value Realized on Vesting ($)"], ["Jon Kirchner", "", "", "153,090", "3,428,285"], ["Robert Andersen", "", "", "24,500", "578,806"], ["Paul Davis", "", "", "20,500", "482,680"], ["Murali Dharan", "", "", "15,000", "330,120"], ["Geir Skaaden", "", "", "21,100", "500,804"]]} ### Equation: 578,806/24,500