aveni-ai/aveni-bench-tat-qa huggingface dataset:
3. EARNINGS PER SHARE Basic and diluted earnings (loss) per common share (“EPS”) are computed using the two-class method, which is an earnings allocation method that determines EPS for each class of common stock and participating securities considering dividends declared and participation rights in undistributed earnings. Certain of the Company’s restricted stock awards are considered participating securities because holders are entitled to receive non-forfeitable dividends, if declared, during the vesting term. The potentially dilutive impact of the Company’s restricted stock awards is determined using the treasury stock method. Under the treasury stock method, if the average market price during the period exceeds the exercise price, these instruments are treated as if they had been exercised with the proceeds of exercise used to repurchase common stock at the average market price during the period. Any incremental difference between the assumed number of shares issued and repurchased is included in the diluted share computation. Diluted EPS includes securities that could potentially dilute basic EPS during a reporting period. Dilutive securities are not included in the computation of loss per share when a company reports a net loss from continuing operations as the impact would be anti-dilutive. The computation of basic and diluted EPS attributable to common shareholders computed using the two-class method is as follows: Diluted EPS attributable to common shareholders for the years ended December 31, 2019, 2018 and 2017 excludes 1.1 million, 0.5 million and 0.3 million potential common shares, respectively, that could be issued under our share-based compensation plan, because the inclusion of the potential common shares would have an antidilutive effect.

(In thousands, except per share amounts)	2019	2018	2017

Net income (loss)	$(19,931)	$(50,571)	$65,299

Less: net income attributable to noncontrolling interest	452	263	354

Income (loss) attributable to common shareholders before allocation of earnings to participating securities	(20,383)	(50,834)	64,945

Less: earnings allocated to participating securities	462	810	362

Net income (loss) attributable to common shareholders, after earnings allocated to participating securities	$(20,845)	$(51,644)	$64,583

Weighted-average number of common shares outstanding	70,837	70,613	60,373

Net income (loss) per common share attributable to common shareholders - basic and diluted	$ (0.29)	$ (0.73)	$ 1.07

Question: Which method is used for computing the basic and diluted earnings (loss) per common share?
Answer: two-class method
3. EARNINGS PER SHARE Basic and diluted earnings (loss) per common share (“EPS”) are computed using the two-class method, which is an earnings allocation method that determines EPS for each class of common stock and participating securities considering dividends declared and participation rights in undistributed earnings. Certain of the Company’s restricted stock awards are considered participating securities because holders are entitled to receive non-forfeitable dividends, if declared, during the vesting term. The potentially dilutive impact of the Company’s restricted stock awards is determined using the treasury stock method. Under the treasury stock method, if the average market price during the period exceeds the exercise price, these instruments are treated as if they had been exercised with the proceeds of exercise used to repurchase common stock at the average market price during the period. Any incremental difference between the assumed number of shares issued and repurchased is included in the diluted share computation. Diluted EPS includes securities that could potentially dilute basic EPS during a reporting period. Dilutive securities are not included in the computation of loss per share when a company reports a net loss from continuing operations as the impact would be anti-dilutive. The computation of basic and diluted EPS attributable to common shareholders computed using the two-class method is as follows: Diluted EPS attributable to common shareholders for the years ended December 31, 2019, 2018 and 2017 excludes 1.1 million, 0.5 million and 0.3 million potential common shares, respectively, that could be issued under our share-based compensation plan, because the inclusion of the potential common shares would have an antidilutive effect.

(In thousands, except per share amounts)	2019	2018	2017

Net income (loss)	$(19,931)	$(50,571)	$65,299

Less: net income attributable to noncontrolling interest	452	263	354

Income (loss) attributable to common shareholders before allocation of earnings to participating securities	(20,383)	(50,834)	64,945

Less: earnings allocated to participating securities	462	810	362

Net income (loss) attributable to common shareholders, after earnings allocated to participating securities	$(20,845)	$(51,644)	$64,583

Weighted-average number of common shares outstanding	70,837	70,613	60,373

Net income (loss) per common share attributable to common shareholders - basic and diluted	$ (0.29)	$ (0.73)	$ 1.07

Question: What is the excluded potential common shares for 2019?
Answer: 1.1 million
3. EARNINGS PER SHARE Basic and diluted earnings (loss) per common share (“EPS”) are computed using the two-class method, which is an earnings allocation method that determines EPS for each class of common stock and participating securities considering dividends declared and participation rights in undistributed earnings. Certain of the Company’s restricted stock awards are considered participating securities because holders are entitled to receive non-forfeitable dividends, if declared, during the vesting term. The potentially dilutive impact of the Company’s restricted stock awards is determined using the treasury stock method. Under the treasury stock method, if the average market price during the period exceeds the exercise price, these instruments are treated as if they had been exercised with the proceeds of exercise used to repurchase common stock at the average market price during the period. Any incremental difference between the assumed number of shares issued and repurchased is included in the diluted share computation. Diluted EPS includes securities that could potentially dilute basic EPS during a reporting period. Dilutive securities are not included in the computation of loss per share when a company reports a net loss from continuing operations as the impact would be anti-dilutive. The computation of basic and diluted EPS attributable to common shareholders computed using the two-class method is as follows: Diluted EPS attributable to common shareholders for the years ended December 31, 2019, 2018 and 2017 excludes 1.1 million, 0.5 million and 0.3 million potential common shares, respectively, that could be issued under our share-based compensation plan, because the inclusion of the potential common shares would have an antidilutive effect.

(In thousands, except per share amounts)	2019	2018	2017

Net income (loss)	$(19,931)	$(50,571)	$65,299

Less: net income attributable to noncontrolling interest	452	263	354

Income (loss) attributable to common shareholders before allocation of earnings to participating securities	(20,383)	(50,834)	64,945

Less: earnings allocated to participating securities	462	810	362

Net income (loss) attributable to common shareholders, after earnings allocated to participating securities	$(20,845)	$(51,644)	$64,583

Weighted-average number of common shares outstanding	70,837	70,613	60,373

Net income (loss) per common share attributable to common shareholders - basic and diluted	$ (0.29)	$ (0.73)	$ 1.07

Question: What is the excluded potential common shares for 2018?
Answer: 0.5 million
3. EARNINGS PER SHARE Basic and diluted earnings (loss) per common share (“EPS”) are computed using the two-class method, which is an earnings allocation method that determines EPS for each class of common stock and participating securities considering dividends declared and participation rights in undistributed earnings. Certain of the Company’s restricted stock awards are considered participating securities because holders are entitled to receive non-forfeitable dividends, if declared, during the vesting term. The potentially dilutive impact of the Company’s restricted stock awards is determined using the treasury stock method. Under the treasury stock method, if the average market price during the period exceeds the exercise price, these instruments are treated as if they had been exercised with the proceeds of exercise used to repurchase common stock at the average market price during the period. Any incremental difference between the assumed number of shares issued and repurchased is included in the diluted share computation. Diluted EPS includes securities that could potentially dilute basic EPS during a reporting period. Dilutive securities are not included in the computation of loss per share when a company reports a net loss from continuing operations as the impact would be anti-dilutive. The computation of basic and diluted EPS attributable to common shareholders computed using the two-class method is as follows: Diluted EPS attributable to common shareholders for the years ended December 31, 2019, 2018 and 2017 excludes 1.1 million, 0.5 million and 0.3 million potential common shares, respectively, that could be issued under our share-based compensation plan, because the inclusion of the potential common shares would have an antidilutive effect.

(In thousands, except per share amounts)	2019	2018	2017

Net income (loss)	$(19,931)	$(50,571)	$65,299

Less: net income attributable to noncontrolling interest	452	263	354

Income (loss) attributable to common shareholders before allocation of earnings to participating securities	(20,383)	(50,834)	64,945

Less: earnings allocated to participating securities	462	810	362

Net income (loss) attributable to common shareholders, after earnings allocated to participating securities	$(20,845)	$(51,644)	$64,583

Weighted-average number of common shares outstanding	70,837	70,613	60,373

Net income (loss) per common share attributable to common shareholders - basic and diluted	$ (0.29)	$ (0.73)	$ 1.07

Question: What was the increase / (decrease) in the net income (loss) from 2018 to 2019?
Answer: 30640
3. EARNINGS PER SHARE Basic and diluted earnings (loss) per common share (“EPS”) are computed using the two-class method, which is an earnings allocation method that determines EPS for each class of common stock and participating securities considering dividends declared and participation rights in undistributed earnings. Certain of the Company’s restricted stock awards are considered participating securities because holders are entitled to receive non-forfeitable dividends, if declared, during the vesting term. The potentially dilutive impact of the Company’s restricted stock awards is determined using the treasury stock method. Under the treasury stock method, if the average market price during the period exceeds the exercise price, these instruments are treated as if they had been exercised with the proceeds of exercise used to repurchase common stock at the average market price during the period. Any incremental difference between the assumed number of shares issued and repurchased is included in the diluted share computation. Diluted EPS includes securities that could potentially dilute basic EPS during a reporting period. Dilutive securities are not included in the computation of loss per share when a company reports a net loss from continuing operations as the impact would be anti-dilutive. The computation of basic and diluted EPS attributable to common shareholders computed using the two-class method is as follows: Diluted EPS attributable to common shareholders for the years ended December 31, 2019, 2018 and 2017 excludes 1.1 million, 0.5 million and 0.3 million potential common shares, respectively, that could be issued under our share-based compensation plan, because the inclusion of the potential common shares would have an antidilutive effect.

(In thousands, except per share amounts)	2019	2018	2017

Net income (loss)	$(19,931)	$(50,571)	$65,299

Less: net income attributable to noncontrolling interest	452	263	354

Income (loss) attributable to common shareholders before allocation of earnings to participating securities	(20,383)	(50,834)	64,945

Less: earnings allocated to participating securities	462	810	362

Net income (loss) attributable to common shareholders, after earnings allocated to participating securities	$(20,845)	$(51,644)	$64,583

Weighted-average number of common shares outstanding	70,837	70,613	60,373

Net income (loss) per common share attributable to common shareholders - basic and diluted	$ (0.29)	$ (0.73)	$ 1.07

Question: What was the average net income attributable to noncontrolling interest for 2017-2019?
Answer: 356.33
3. EARNINGS PER SHARE Basic and diluted earnings (loss) per common share (“EPS”) are computed using the two-class method, which is an earnings allocation method that determines EPS for each class of common stock and participating securities considering dividends declared and participation rights in undistributed earnings. Certain of the Company’s restricted stock awards are considered participating securities because holders are entitled to receive non-forfeitable dividends, if declared, during the vesting term. The potentially dilutive impact of the Company’s restricted stock awards is determined using the treasury stock method. Under the treasury stock method, if the average market price during the period exceeds the exercise price, these instruments are treated as if they had been exercised with the proceeds of exercise used to repurchase common stock at the average market price during the period. Any incremental difference between the assumed number of shares issued and repurchased is included in the diluted share computation. Diluted EPS includes securities that could potentially dilute basic EPS during a reporting period. Dilutive securities are not included in the computation of loss per share when a company reports a net loss from continuing operations as the impact would be anti-dilutive. The computation of basic and diluted EPS attributable to common shareholders computed using the two-class method is as follows: Diluted EPS attributable to common shareholders for the years ended December 31, 2019, 2018 and 2017 excludes 1.1 million, 0.5 million and 0.3 million potential common shares, respectively, that could be issued under our share-based compensation plan, because the inclusion of the potential common shares would have an antidilutive effect.

(In thousands, except per share amounts)	2019	2018	2017

Net income (loss)	$(19,931)	$(50,571)	$65,299

Less: net income attributable to noncontrolling interest	452	263	354

Income (loss) attributable to common shareholders before allocation of earnings to participating securities	(20,383)	(50,834)	64,945

Less: earnings allocated to participating securities	462	810	362

Net income (loss) attributable to common shareholders, after earnings allocated to participating securities	$(20,845)	$(51,644)	$64,583

Weighted-average number of common shares outstanding	70,837	70,613	60,373

Net income (loss) per common share attributable to common shareholders - basic and diluted	$ (0.29)	$ (0.73)	$ 1.07

Question: What is the percentage increase / (decrease) in the earnings allocated to participating securities from 2018 to 2019?
Answer: -42.96
RESULTS FROM VESSEL OPERATIONS During the year ended December 31, 2019, shipping revenues decreased by $10,616 or 2.9% compared to 2018. The decrease primarily resulted from three fewer vessels in operation during most of 2019 compared to 2018 and one less Government of Israel voyage in 2019 compared to 2018. This decrease was partially offset by the addition of two new vessels to our fleet at the beginning of the fourth quarter of 2019. Reconciliations of TCE revenues, a non-GAAP measure, to shipping revenues as reported in the consolidated statements of operations follows: Consistent with general practice in the shipping industry, we use TCE revenues, which represents shipping revenues less voyage expenses, as a measure to compare revenue generated from a voyage charter to revenue generated from a time charter. TCE revenues, a non-GAAP measure, provides additional meaningful information in conjunction with shipping revenues, the most directly comparable GAAP measure, because it assists management in decisions regarding the deployment and use of our vessels and in evaluating their financial performance.

Years Ended December 31,

2019	2018

Time charter equivalent revenues	$335,133	$326,707

Add: Voyage expenses	20,414	39,456

Shipping revenues	$355,547	$366,163

Question: How much did the shipping revenues decreased during the year ended December 31, 2019 compared to 2018?
Answer: $10,616
RESULTS FROM VESSEL OPERATIONS During the year ended December 31, 2019, shipping revenues decreased by $10,616 or 2.9% compared to 2018. The decrease primarily resulted from three fewer vessels in operation during most of 2019 compared to 2018 and one less Government of Israel voyage in 2019 compared to 2018. This decrease was partially offset by the addition of two new vessels to our fleet at the beginning of the fourth quarter of 2019. Reconciliations of TCE revenues, a non-GAAP measure, to shipping revenues as reported in the consolidated statements of operations follows: Consistent with general practice in the shipping industry, we use TCE revenues, which represents shipping revenues less voyage expenses, as a measure to compare revenue generated from a voyage charter to revenue generated from a time charter. TCE revenues, a non-GAAP measure, provides additional meaningful information in conjunction with shipping revenues, the most directly comparable GAAP measure, because it assists management in decisions regarding the deployment and use of our vessels and in evaluating their financial performance.

Years Ended December 31,

2019	2018

Time charter equivalent revenues	$335,133	$326,707

Add: Voyage expenses	20,414	39,456

Shipping revenues	$355,547	$366,163

Question: What led to decrease in shipping revenues?
Answer: three fewer vessels in operation during most of 2019 compared to 2018 and one less Government of Israel voyage in 2019 compared to 2018.
RESULTS FROM VESSEL OPERATIONS During the year ended December 31, 2019, shipping revenues decreased by $10,616 or 2.9% compared to 2018. The decrease primarily resulted from three fewer vessels in operation during most of 2019 compared to 2018 and one less Government of Israel voyage in 2019 compared to 2018. This decrease was partially offset by the addition of two new vessels to our fleet at the beginning of the fourth quarter of 2019. Reconciliations of TCE revenues, a non-GAAP measure, to shipping revenues as reported in the consolidated statements of operations follows: Consistent with general practice in the shipping industry, we use TCE revenues, which represents shipping revenues less voyage expenses, as a measure to compare revenue generated from a voyage charter to revenue generated from a time charter. TCE revenues, a non-GAAP measure, provides additional meaningful information in conjunction with shipping revenues, the most directly comparable GAAP measure, because it assists management in decisions regarding the deployment and use of our vessels and in evaluating their financial performance.

Years Ended December 31,

2019	2018

Time charter equivalent revenues	$335,133	$326,707

Add: Voyage expenses	20,414	39,456

Shipping revenues	$355,547	$366,163

Question: What does TCE revenues represent?
Answer: shipping revenues less voyage expenses, as a measure to compare revenue generated from a voyage charter to revenue generated from a time charter.
RESULTS FROM VESSEL OPERATIONS During the year ended December 31, 2019, shipping revenues decreased by $10,616 or 2.9% compared to 2018. The decrease primarily resulted from three fewer vessels in operation during most of 2019 compared to 2018 and one less Government of Israel voyage in 2019 compared to 2018. This decrease was partially offset by the addition of two new vessels to our fleet at the beginning of the fourth quarter of 2019. Reconciliations of TCE revenues, a non-GAAP measure, to shipping revenues as reported in the consolidated statements of operations follows: Consistent with general practice in the shipping industry, we use TCE revenues, which represents shipping revenues less voyage expenses, as a measure to compare revenue generated from a voyage charter to revenue generated from a time charter. TCE revenues, a non-GAAP measure, provides additional meaningful information in conjunction with shipping revenues, the most directly comparable GAAP measure, because it assists management in decisions regarding the deployment and use of our vessels and in evaluating their financial performance.

Years Ended December 31,

2019	2018

Time charter equivalent revenues	$335,133	$326,707

Add: Voyage expenses	20,414	39,456

Shipping revenues	$355,547	$366,163

Question: What is the change in Time charter equivalent revenues from Years Ended December 31, 2018 to 2019?
Answer: 8426
RESULTS FROM VESSEL OPERATIONS During the year ended December 31, 2019, shipping revenues decreased by $10,616 or 2.9% compared to 2018. The decrease primarily resulted from three fewer vessels in operation during most of 2019 compared to 2018 and one less Government of Israel voyage in 2019 compared to 2018. This decrease was partially offset by the addition of two new vessels to our fleet at the beginning of the fourth quarter of 2019. Reconciliations of TCE revenues, a non-GAAP measure, to shipping revenues as reported in the consolidated statements of operations follows: Consistent with general practice in the shipping industry, we use TCE revenues, which represents shipping revenues less voyage expenses, as a measure to compare revenue generated from a voyage charter to revenue generated from a time charter. TCE revenues, a non-GAAP measure, provides additional meaningful information in conjunction with shipping revenues, the most directly comparable GAAP measure, because it assists management in decisions regarding the deployment and use of our vessels and in evaluating their financial performance.

Years Ended December 31,

2019	2018

Time charter equivalent revenues	$335,133	$326,707

Add: Voyage expenses	20,414	39,456

Shipping revenues	$355,547	$366,163

Question: What is the change in Add: Voyage expenses from Years Ended December 31, 2018 to 2019?
Answer: -19042
RESULTS FROM VESSEL OPERATIONS During the year ended December 31, 2019, shipping revenues decreased by $10,616 or 2.9% compared to 2018. The decrease primarily resulted from three fewer vessels in operation during most of 2019 compared to 2018 and one less Government of Israel voyage in 2019 compared to 2018. This decrease was partially offset by the addition of two new vessels to our fleet at the beginning of the fourth quarter of 2019. Reconciliations of TCE revenues, a non-GAAP measure, to shipping revenues as reported in the consolidated statements of operations follows: Consistent with general practice in the shipping industry, we use TCE revenues, which represents shipping revenues less voyage expenses, as a measure to compare revenue generated from a voyage charter to revenue generated from a time charter. TCE revenues, a non-GAAP measure, provides additional meaningful information in conjunction with shipping revenues, the most directly comparable GAAP measure, because it assists management in decisions regarding the deployment and use of our vessels and in evaluating their financial performance.

Years Ended December 31,

2019	2018

Time charter equivalent revenues	$335,133	$326,707

Add: Voyage expenses	20,414	39,456

Shipping revenues	$355,547	$366,163

Question: What is the change in Shipping revenues from Years Ended December 31, 2018 to 2019?
Answer: -10616