organizations evaluate whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses, with the expectation that fewer will qualify as acquisitions (or disposals) of businesses.
The ASU became effective for us on January 1, 2018.
These amendments will be applied prospectively from the date of adoption.
The effect of ASU 2017-01 will be dependent upon the nature of future acquisitions or dispositions that we make, if any.
In October 2016, the FASB issued ASU 2016-16, “Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory.
” The amendments in this update state that an entity should recognize the income tax consequences of an intra-entity transfer of an asset other than inventory, such as intellectual property and property and equipment, when the transfer occurs.
We will adopt ASU 2016-16 effective January 1, 2018 with no expected effect on our consolidated financial statements.
In June 2016, the FASB issued ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.
” The amendments in this update change how companies measure and recognize credit impairment for many financial assets.
The new expected credit loss model will require companies to immediately recognize an estimate of credit losses expected to occur over the remaining life of the financial assets (including trade receivables) that are in the scope of the update.
The update also made amendments to the current impairment model for held-to-maturity and available-for-sale debt securities and certain guarantees.
The guidance will become effective for us on January 1, 2020.
Early adoption is permitted for periods beginning on or after January 1, 2019.
We are evaluating the effect of ASU 2016-13 on our consolidated financial statements.
In January 2016, the FASB issued ASU 2016-01, “Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities.
” The amendments in this update address certain aspects of recognition, measurement, presentation and disclosure of financial instruments.
The amendments in this update supersede the guidance to classify equity securities with readily determinable fair values into different categories (that is, trading or available-for-sale) and require equity securities (including other ownership interests, such as partnerships, unincorporated joint ventures and limited liability companies) to be measured at fair value with changes in the fair value recognized through earnings.
Equity investments that are accounted for under the equity method of accounting or result in consolidation of an investee are not included within the scope of this update.
The amendments allow equity investments that do not have readily determinable fair values to be remeasured at fair value either upon the occurrence of an observable price change or upon identification of an impairment.
The amendments also require enhanced disclosures about those investments.
We will adopt ASU 2016-01 effective January 1, 2018 with no expected effect on our consolidated financial statements.
NOTE 2 — ACQUISITIONS ACTIVE Network We acquired the communities and sports divisions of Athlaction Topco, LLC (“ACTIVE Network”) on September 1, 2017, for total purchase consideration of $1.2 billion.
ACTIVE Network delivers cloud-based enterprise software, including payment technology solutions, to event organizers in the communities and health and fitness markets.
This acquisition aligns with our technology-enabled, software driven strategy and adds an enterprise software business operating in two additional vertical markets that we believe offer attractive growth fundamentals.
The following table summarizes the cash and non-cash components of the consideration transferred on September 1, 2017 (in thousands):
## Table 0 ##
We funded the cash portion of the total purchase consideration primarily by drawing on our Revolving Credit Facility (described in “Note 7 — Long-term Debt and Lines of Credit”).
The acquisition-date fair value of
FAIR VALUE OF PLAN ASSETS QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1)
## Table 1 ##
(1) Includes large-, mid- and small-cap companies primarily from diverse U. S.  industries including pharmaceuticals, banks, computers, telecommunications, internet and commercial and business services sectors; approximately 85% of securities relate to U. S.  entities and 15% of securities relate to non-U.
S.  entities.
(2) Consists of equity securities of primarily foreign corporations from diverse industries including commercial and business services, financial services, banks, oil and gas, and mining sectors; approximately 95% of securities relate to non-U.
S.  entities and 5% of securities relate to U. S.  entities.
(3) Includes debt securities of U. S.  and foreign governments, their agencies and corporations, and diverse investments in mortgage-backed securities, corporate bonds, and other debt obligations; approximately 75% of securities relate to U. S.  entities and 25% of securities relate to non-U.
S.  entities.
Funding Policy.
For the pension plan, we contribute amounts sufficient to meet minimum funding requirements as set forth in the employee benefit and tax laws, plus any additional amounts as we may determine to be appropriate.
We do not expect to contribute to the pension plan in fiscal 2011.
For the non-funded restoration plan, we contribute an amount equal to the benefit payments.
ESTIMATED FUTURE BENEFIT PAYMENTS
## Table 2 ##
COMPONENTS OF NET PENSION EXPENSE
## Table 3 ##
compensation for retirement savings.
We match the associates’ contributions at the same rate provided under the 401(k) plan, and also provide the annual company-funded contribution made regardless of associate participation, as well as the additional company-funded contribution to the associates meeting the same age and service requirements.
This plan is unfunded with lump sum payments to be made upon the associate’s retirement.
The total cost for this plan was not material in fiscal 2010 or fiscal 2009.10.
DEBT

Tables referenced above, in order (Table 0 first):
<table><tr><td>Cash consideration paid to ACTIVE Network stockholders</td><td>$599,497</td></tr><tr><td>Fair value of Global Payments common stock issued to ACTIVE Network stockholders</td><td>572,079</td></tr><tr><td>Total purchase consideration</td><td>$1,171,576</td></tr></table>
<table><tr><td>(In thousands)</td><td>As of February 28, 2010</td></tr><tr><td>Cash and cash equivalents</td><td>$861</td></tr><tr><td>Investment income receivables, net</td><td>3</td></tr><tr><td>Mutual funds:</td><td></td></tr><tr><td>Equity securities-1</td><td>46,539</td></tr><tr><td>Equity securities – international-2</td><td>10,882</td></tr><tr><td>Fixed income securities-3</td><td>19,438</td></tr><tr><td>Total</td><td>$77,723</td></tr></table>
<table><tr><td>(In thousands)</td><td>Pension Plan</td><td>Restoration Plan</td></tr><tr><td>Fiscal 2011</td><td>$1,400</td><td>$406</td></tr><tr><td>Fiscal 2012</td><td>$1,693</td><td>$436</td></tr><tr><td>Fiscal 2013</td><td>$2,030</td><td>$450</td></tr><tr><td>Fiscal 2014</td><td>$2,362</td><td>$456</td></tr><tr><td>Fiscal 2015</td><td>$2,708</td><td>$464</td></tr><tr><td>Fiscal 2016 to 2020</td><td>$19,439</td><td>$2,556</td></tr></table>
<table><tr><td></td><td colspan="9">Years Ended February 28 or 29</td></tr><tr><td>(In thousands)</td><td colspan="3">Pension Plan</td><td colspan="3">Restoration Plan</td><td colspan="3">Total</td></tr><tr><td></td><td>2010</td><td>2009</td><td>2008</td><td>2010</td><td>2009</td><td>2008</td><td>2010</td><td>2009</td><td>2008</td></tr><tr><td>Service cost</td><td>$―</td><td>$10,548</td><td>$15,670</td><td>$―</td><td>$832</td><td>$688</td><td>$―</td><td>$11,380</td><td>$16,358</td></tr><tr><td>Interest cost</td><td>5,710</td><td>6,343</td><td>5,996</td><td>605</td><td>739</td><td>468</td><td>6,315</td><td>7,082</td><td>6,464</td></tr><tr><td>Expected returnon plan assets</td><td>-6,487</td><td>-5,572</td><td>-3,994</td><td>―</td><td>―</td><td>―</td><td>-6,487</td><td>-5,572</td><td>-3,994</td></tr><tr><td>Amortization ofprior service cost</td><td>―</td><td>23</td><td>37</td><td>―</td><td>74</td><td>119</td><td>―</td><td>97</td><td>156</td></tr><tr><td>Recognizedactuarial(gain) loss</td><td>―</td><td>-1,244</td><td>2,973</td><td>―</td><td>247</td><td>172</td><td>―</td><td>-997</td><td>3,145</td></tr><tr><td>Pension (benefit)expense</td><td>-777</td><td>10,098</td><td>20,682</td><td>605</td><td>1,892</td><td>1,447</td><td>-172</td><td>11,990</td><td>22,129</td></tr><tr><td>Curtailment (gain)loss</td><td>―</td><td>-8,229</td><td>―</td><td>―</td><td>800</td><td>―</td><td>―</td><td>-7,429</td><td>―</td></tr><tr><td>Net pension(benefit) expense</td><td>$-777</td><td>$1,869</td><td>$20,682</td><td>$605</td><td>$2,692</td><td>$1,447</td><td>$-172</td><td>$4,561</td><td>$22,129</td></tr></table>

Question: Does the average value of Pension Plan in 2012 greater than that in 2011 ?
Answer: yes