OpenLLM-France/wikimedia huggingface dataset:
# Consolidated financial statement

A consolidated financial statement (CFS) is the "financial statement of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity", according to the definitions stated in International Accounting Standard 27, "Consolidated and separate financial statements", and International Financial Reporting Standard 10, "Consolidated financial statements".

## Consolidated statement of financial position

While preparing a consolidated financial statement, there are two basic procedures that need to be followed: first, cancelling out all the items that are accounted as an asset in one company and a liability in another, and then adding together all uncancelled items.
There are two main type of items that cancel each other out from the consolidated statement of financial position.
* "Investment in subsidiary companies" which is treated as an asset in the parent company will be cancelled out by "share capital" account in subsidiary's statement. Only the parent company's "share capital" account will be included in the consolidated statement.
* If trading between different companies in one group happen, then the payables of one company will be cancelled by the receivables of another company.

### Goodwill arising on consolidation

Goodwill is treated as an intangible asset in the consolidated statement of financial position. It arises in cases where the cost of purchase of shares is not equal to their par value. For example, if a company buys shares of another company worth $40,000 for $60,000, there is a goodwill worth $20,000.
Proforma for calculating goodwill is as follows:
Goodwill
Fair value of consideration transferred
Plus fair value of non-controlled interest at acquisition
Less ordinary share capital of subsidiary company
Less share premium of subsidiary company
Less retained earnings of subsidiary company at acquisition date
Less fair value adjustments at acquisition date

### Non-controlled interest

If the parent company does not buy 100% of shares of the subsidiary company, there is a proportion of the net assets owned by the external company. This proportion that is related to outside investors is called the non-controlling interest (NCI).
The proforma for calculating the NCI is as follows:
Non-controlling interest
Fair value of NCI at acquisition date
Plus NCI's share of post-acquisition retained earnings or other reserves

## NCI at the reporting date
### Intra-group trading

In a group of companies, they can have trade relations with each other. For example, company A buys goods for one price and sells them to another company inside the group for another price. Thus, company A has earned some revenue from selling, but the group as a whole did not make any profit out of that transaction. Until those goods are sold to an outsider company, the group has unrealised profit.
# Hillsborough, Carriacou

Hillsborough is the largest town (city) on the island of Carriacou, Grenada. The town serves primarily as a retail and administrative centre of both Carriacou and Petite Martinique. It has a population of approximately 1,000 people.

## History

In 1796 there were more sailing vessels in Hillsborough Bay when Sir Ralph Abercromby met there to launch an attack on the Spanish. The town is home to Carriacou National Museum, on Paterson Street, which used to be a cotton gin mill. Today the museum is managed by Carriacou Historical Society.

## Education

In 2010 there were five government/assisted schools located in the Hillsborough area. Education is free and compulsory up to the age of 16. There are also several tertiary institutions in Hillsborough. Hurricane Berylmade landfall there.

## Economy

The port in Hillsborough is the main one on the island. The port also operate the ferry service between Grenada and Petite Martinique and also to other Grenadine islands. All of the banks on Carriacou are situated on Hillsborough's Main Street.

## Transport

The island's airport, Lauriston Airport, is approximately 1 km away from the town. It serves as the island's transportation hub for public and private buses (mini-buses) around Carriacou.

## Climate

Hillsborough has a tropical savanna climate, with a wet season (June to November) and a dry season (December to May). Summers are hot and wet while Winter is cool and dry.
| Month | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec |
| Avg high °C (°F) | 28 (82.4) | 29 (84.2) | 29 (84.2) | 30 (86) | 31 (87.8) | 30 (86) | 30 (86) | 31 (87.8) | 31 (87.8) | 31 (87.8) | 30 (86) | 29 (84.2) |
| Avg low temperature °C (°F) | 21 (69.8) | 21 (69.8) | 21 (69.8) | 22 (71.6) | 23 (73.4) | 23 (73.4) | 23 (73.4) | 23 (73.4) | 23 (73.4) | 23 (73.4) | 22 (71.6) | 22 (71.6) |
| Source: HolidayCheck.com |||||||||||||
# Zapata Formation

Zapata Formation (Spanish: Formación Zapata) is a sedimentary formation of Lower Cretaceous age in the Magallanes or Austral Basin of Argentina and Chile. Much of the formation is folded and faulted as consequence of the Andean orogeny. In outcrops of the Zapata Formation near Torres del Paine, the ichthyosaur genus Myobradypterygius has been found.
# Hostosian National Independence Movement

The Hostosian National Independence Movement (Spanish: Movimiento Independentista Nacional Hostosiano, MINH) is a political organization in Puerto Rico. In 2015, Julio Muriente was its leader.

## History

The MINH was formed on May 6, 2004, by a merger of the National Hostosian Congress (CNH) and the New Puerto Rican Independence Movement (NMIP). The two groups that formed the MINH were organizational descendants of the Puerto Rican Socialist Party (PSP). The organization's name and ideology are based on the tradition of Eugenio María de Hostos, a historical independence advocate. The official organ of the MINH is Red Betances and the newspaper "El Hostosiano".
It was an organizational observer of the Non-Aligned Movement.

## Organization

As of 2017 Héctor Pesquera was one of its co-presidents.
The organization also reportedly has a "radical youth wing".

## Recent Events

In 2015 they praised (through their spokesperson Héctor Pesquera) Puerto Rican independence protests, saying "...it’s been a long time since an event for independence was so successful."
In 2016, MINH (via Wilma Reverón) denounced the collection of DNA samples from 3 independentist militants.
# Left Camp of Israel

The Left Camp of Israel (Hebrew: מחנה שמאל לישראל, Maḥaneh Smol LeYisrael) was a left-wing political party in Israel. It was also known as Sheli (Hebrew: של"י), an abbreviation for "Peace for Israel" (Hebrew: שלום לישראל, Shalom LeYisrael).

## Background

The party was formed prior to the 1977 elections by the merger of Meri, Moked, the Independent Socialist Faction and some members of the Black Panthers. It won two seats in the elections, which were held on a rotation basis by five party members; Uri Avnery (previously an MK for Meri), Aryeh Eliav (an MK for the Independent Socialist Faction in the previous Knesset), Meir Pa'il (an ex-Moked MK), Saadia Marciano and Walid Haj Yahia. Other prominent members of Sheli were the former deputy chief of staff of the Israeli army Matti Peled and Ran Cohen, who later served as an MK for Ratz and Meretz and a government minister.
The party, formed by a merger of leftist non-communist groups, was founded by Eliav, who was formerly secretary general of the Labor Party. Sheli called for negotiations with the Palestine Liberation Organization based on mutual recognition and for the establishment of an Arab Palestinian state.
On 11 November 1980, Marciano broke away from the party to form a single-member faction, later renamed Equality in Israel – Panthers. On 19 May 1981 he was joined by former Dash MK, Mordechai Elgrably. The new party was later renamed as the Unity Party.
The party failed to cross the election threshold in the 1981 election and subsequently disappeared, though many former party members joined the Progressive List for Peace and Ratz.
# Tsuman

Tsuman (Ukrainian: Цумань; Polish: Cumań) is a rural settlement in Lutsk Raion, Volyn Oblast, western Ukraine. It is located on the left bank of the Putylivka in the drainage basin of the Dnieper. Population: 6,579 (2022 estimate).

## History

Until 26 January 2024, Tsuman was designated urban-type settlement. On this day, a new law entered into force which abolished this status, and Tsuman became a rural settlement.

## Geography

Tsumanska Pushcha National Nature Park is located in the area surrounding the locality.

## Economy
### Transportation

Tsuman railway station is located about 10 kilometres (6.2 mi) south of the settlement, on the railway connecting Rivne with Lutsk and Kovel. There is infrequent passenger traffic.
The settlement has access to Highway H22 connecting Lutsk with Rivne.
# Theofrid

    Another St. Theofrid (or Théofroy) was a 7th-century monk at Luxeuil who became abbot of Corbie and a bishop.
    See also Thiofrid of Echternach.
Theofrid (Chaffre, Theofredus, Theofred, Théofroy) of Orange (or of Carmery) (d. 728 or 732 AD) was an abbot of Calmeliac or Carmery-en-Velay (later called Saint-Chaffre, and today Le Monastier-sur-Gazeille), which is situated near Le Puy-en-Velay and was founded by Calminius.
A native of Orange, he joined his uncle Eudon, the first abbot of Calmeliac. Theofrid is venerated as a martyr, as Christian tradition holds that he was killed by Muslim raiders who had crossed into southern France.
Tradition states that the circumstances of his death are as follows: when the raiders neared Calmeliac, Theofrid ordered the other monks to hide in the forest. He remained near the monastery and was found in prayer, and was dragged away and mortally wounded in the head with a stone.
The legend further states that after Theofrid fell to the group, the earth shook and a dark storm cloud unleashed lightning, hail, and winds that dispersed the raiders. Theofrid died seven days later.

## Veneration

His cult spread in Southern France during the 11th century. In Piedmont, his cult was confused with that of the legendary member of the Theban Legion, Chiaffredo (Theofredus, Teofredo). Holweck says Theofrid is "identical with S. Teofredo of Joffredo (Gioffredo), patron of Cervera and Cherasco in Piedmont."
# Segni

Segni (Latin: Signia, Ancient Greek: Σιγνία) is an Italian town and comune located in Lazio. The city is situated on a hilltop in the Lepini Mountains and overlooks the valley of the Sacco River.

## History
### Early history

According to ancient Roman sources, Lucius Tarquinius Superbus, the seventh king of Rome, established a Roman colony at the town, then known as Signia. Additional colonists were reportedly sent there in 495 BC.
The ancient architectural remains include a circuit of fortification walls built using polygonal masonry. The walls incorporated a system of gates, including the Porta Saracena which is covered by a large monolithic architrave. Atop the ancient acropolis of Segni sits the podium of the temple of Juno Moneta, which now supports a Medieval church of Saint Peter (tenth century).

### Later history

Segni was a refuge for various popes with Pope Eugene III erecting a palace in the middle of the twelfth century. The Counts of Marsi, hereditary enemies of the Orsini, obtained Segni in the twelfth century. The family called de' Conti produced several popes (Innocent III, Gregory IX and Alexander IV) and many cardinals. In 1558 Segni was sacked by the forces of the Duke of Alba in the war against Pope Paul IV; immense booty was captured, as the inhabitants of the other towns of the Campagna had fled thither.

## Main sights

* Co-cathedral of Santa Maria Assunta, built in the early 17th century on the former temple of St. Bruno. The bell tower is from the 11th century. The interior has a painting by Francesco Cozza.
* The polygonal masonry fortification walls of the settlement are well preserved.
* The former site of the Juno Moneta temple marks the ancient Segni acropolis. The acropolis has recently been the site of renewed fieldwork undertaken by the British School at Rome.

## Twin towns

* Mykines, Greece
# Brockway Motor Company

Brockway Motor Company was a builder of custom heavy-duty trucks in Cortland, New York, from 1912 to 1977.

## History

It was founded as Brockway Carriage Works in 1875 by William Brockway. His son George Brockway later turned the carriages into a truck manufacturer in 1909. The first trucks were high-wheelers. During World War I, Brockway built 587 Class B Liberty Trucks for the military. After the war they produced a new range from 1-ton to 5-tons.
They began with Continental engines but switched to Wisconsin in 1925. They bought the Indiana Truck Corporation in 1928 but were forced to sell it to White Motor Company in the early years of the Great Depression. A new range, the V1200 was offered from 1934 to 1937. The V1200 used a 240 hp (179 kW) V12 American LaFrance engine and carried loads up to 15 tons.
During World War II, Brockway manufactured the B666 heavy truck, including the B666 Daybrook M-II-A bridge erector and C666 Quick Way crane, as well as G547 and G690 6-ton 6×6 bridging trucks, part of a standard design series also built by Corbitt and White. G547 "Treadway" trucks had a large hoist on the rear for self-unloading, while the G690 chassis were fitted with "Quickway" cranes, also used in bridging operations.
All 6-ton military trucks (of all manufacturers) had Hercules HXD 855 cu in (14 L) I6 gasoline engines, developing 202 hp (151 kW) at 2150 rpm and 642 lbf⋅ft (870 N⋅m) of torque at 900 rpm.
Post-World War II Brockway produced single and dual axle tractors and heavy duty triaxle dump trucks. The company was purchased by Mack Trucks Inc. in August 1956 and remained a division of Mack until its closing in June 1977. Mack cited "union troubles" for the closure.

## Engines

Brockway commercial trucks primarily used Cummins engines, though many were powered by Detroit Diesels. Some Brockway trucks were equipped with gasoline Hercules I6 engines fitted with Rochester 2G (DualJet) carburetors.

## Legacy

In the making of the 1978 film Convoy, the loaded trailer of a white 1972 Brockway 361 semi truck toppled over when the convoy made a sharp turn at an intersection, toppling over also the semi. The unplanned scene was then included in the movie. The Brockway laying on its side due to adverse circumstances, getting kicked in frustration by driver "Widow Woman" and abandoned in a hurry while the movie hero "Rubber Duck" carried on in his Mack RS700 semi, inadvertently illustrated the recent demise of the brand.
There is a Brockway Truck show in Cortland each year with many events occurring at the official Brockway Museum located in Homer, NY at the Central New York Living History Center.
The hood ornament used by Brockway was a husky dog with pulling harness, thus giving Cortland the nickname of "Huskie Town USA".
A documentary about the trucks and the Brockway company is available from Wiffle Ball Productions in Cortland, New York.
# Ground Assault Badge of the Luftwaffe

The Ground Assault Badge of the Luftwaffe (German: Erdkampfabzeichen der Luftwaffe) was a World War II German military decoration awarded to Luftwaffe personnel for achievement in ground combat. It was instituted on 31 March 1942 by the commander-in-chief (Oberbefehlshaber der Luftwaffe) Hermann Göring.
The badge, designed by the graphic and textile artist Sigmund von Weech (1888–1982), features an oak leaf wreath with at its apex a Luftwaffe eagle, grasping a swastika, flying above a storm cloud, from which a centered positioned lightning bolt strikes trough ground. The general criteria for its presentation was the participation in three separate combat operations on separate days. Luftwaffe soldiers who had already been awarded combat recognition badges of the Heer (German Army), such as the General Assault Badge or the Infantry Assault Badge, were required to exchange their badges for the Ground Assault Badge of the Luftwaffe.
As the war progressed it became necessary to further distinguish those soldiers who had already exceeded the awarding criteria. To accomplish this distinction, Göring instituted four numbered grades on 10 November 1944 based on the number of combat operations. The new badge was changed at its base to incorporate the operations number marking each new grade.
* 2nd grade (II. Stufe) for 25 eligible operations
* 3rd grade (III. Stufe) for 50 eligible operations
* 4th grade (IV. Stufe) for 75 eligible operations
* 5th grade (V. Stufe) for 100 eligible operations

## Versions

* 5th grade
* 1957 de-nazified version
# Bolshoye Gostevo

Bolshoye Gostevo (Russian: Большое Гостево) is a rural locality (Russian: деревня, lit. 'village') in Starkovsky Selsoviet Rural Settlement, Oktyabrsky District, Kursk Oblast, Russia. Population: 14 (2010 Census); 24 (2002 Census);

## Geography

The village is located on the Rogozna Brook (a right tributary of the Sukhaya Rogozna in the Seym River basin), 81 km from the Russia–Ukraine border, 22 km north-west of Kursk, 18 km north-west of the district center – the urban-type settlement Pryamitsyno, 5 km from the selsoviet center – Starkovo.

### Climate

Bolshoye Gostevo has a warm-summer humid continental climate (Dfb in the Köppen climate classification).

## Transport

Bolshoye Gostevo is located 16 km from the federal route M-2 Crimea Highway (a part of the European route E105), 17 km from the road of regional importance 38K-017 (Kursk – Lgov – Rylsk – border with Ukraine), 2 km from the road of intermunicipal significance 38H-073 (Dyakonovo – Starkovo – Sokolovka), 19 km from the nearest railway halt 433 km (railway line Lgov I — Kursk).
The rural locality is situated 31.5 km from Kursk Vostochny Airport, 138 km from Belgorod International Airport and 233 km from Voronezh Peter the Great Airport.
# Tahlu, Bandar Abbas

Tahlu (Persian: تهلو, also Romanized as Tahlū and Tahloo) is a village in Isin Rural District, in the Central District of Bandar Abbas County, Hormozgan Province, Iran. At the 2006 census, its population was 214, in 41 families.
# Dolnje Prapreče

Dolnje Prapreče (pronounced; in older sources also Dolenje Prapreče, German: Unterprapretsche) is a small settlement west of Šentlovrenc in the Municipality of Trebnje in eastern Slovenia. The area is part of the historical region of Lower Carniola. The municipality is now included in the Southeast Slovenia Statistical Region.
A section of the Roman road from Emona to Siscia and Roman graves were found at a site near the settlement.
# Damar flycatcher

The Damar flycatcher (Ficedula henrici) is a species of bird in the family Muscicapidae. It is endemic to Indonesia.
Its natural habitat is subtropical or tropical moist lowland forests. It is affected by habitat loss. Having turned out to be more common than previously believed, it is downlisted from Vulnerable to Near Threatened in the 2007 IUCN Red List.
# Padiès

Padiès (French pronunciation:; Occitan: Padièrs) is a commune in the Tarn department in southern France.
The Château de Padiès is situated in the commune of Lempaut, 62 km to the southwest of Padiès.

## Geography

The Cérou forms most of the commune's northwestern border.
# Ras Al Khor Industrial Area

Ras Al Khor Industrial Area (Arabic: رَأْس الْـخـوْر الـصَّـنـاعـيّـة) is a locality in Dubai, the United Arab Emirates. Literally meaning Head of the Creek, Ras Al Khor is part of several industrial areas (such as Al Aweer) located in the suburban areas of Dubai. The Ras Al Khor Industrial Area comprises three sub-localities:
* Ras Al Khor Industrial Area 1
* Ras Al Khor Industrial Area 2
* Ras Al Khor Industrial Area 3
Dubai Metro The Dubai Metro Blue Line will be served by 2 stations in 2029
* Ras Al Khor Industrial
* Auto Market
Proposed services at Ras Al Khor Industrial :
| Preceding station | Dubai Metro | Dubai Metro | Dubai Metro | Following station |
| Dubai Squaretowards Creek | | Blue LineCreek branchOpening 2029 | | Auto Markettowards Academic City |
Proposed services at Auto Market :
| Preceding station | Dubai Metro | Dubai Metro | Dubai Metro | Following station |
| Ras Al Khor Industrialtowards Creek | | Blue LineCreek branchOpening 2029 | | International City 1towards Academic City |
# Asakura Dam

Asakura Dam (Japanese: 朝倉ダム, あさくらだむ) is an earthfill dam located in Ehime Prefecture in Japan. The dam is used for irrigation. The catchment area of the dam is 7.7 km$^2$. The dam impounds about 9 ha of land when full and can store 1400 thousand cubic meters of water. The construction of the dam commenced in 1972 and completed in 1981.
# Kamata Eikichi

Kamata Eikichi (Japanese: 鎌田 榮吉; 1863–1934) was a Japanese politician and educator. He served as Minister of Education from 1922 until 1923, and was president of Keio University for over 20 years.

## Educational career

During the 1880s, Kamata was a teacher at Keio University, where he had previously been a student. Kamata succeeded Tokujiro Obata as president of the university in 1898. He left the position in 1922, and was succeeded by Kadono Ikunoshin as interim president before Ichitaro Fukuzawa took over full-time.
In his role at the university, he put across his progressive views, taking part in American customs like throwing the ceremonial first pitch in the university's newly built baseball field. Kamata was an advocate of gender equality, believing it was necessary to accompany the "equality between the classes" within post-feudal Japan. Writing in the educational-cum-movie magazine Katsudo no Sekai, he proposed the use of motion pictures for educational purposes. He also published essays in Kokuhon alongside other prominent educators and university presidents.
Alongside these progressive views, Kamata used his position at the university to push his patriotic view of independence,$^{:131}$ believing that education was key to accomplishing the goals of the nation-state.$^{:129}$ In 1920, he suggested that students "must not be deceived by deceptive ideologies nor follow the group blindly [but] realize the spirit of freedom, and independence and self-respect".$^{:130}$
During his presidency there, Keio established its graduate programmes, established the schools of medicine and nursing, and became accredited by the Japanese government as one of the country's first private universities.

## Ministerial career

Kamata served as Minister of Education from 1922 until 1923.$^{:130}$ On 11 November 1922, Kamata was present at Japan's first large-scale Armistice Day celebration in Tokyo's Hibiya Park. He was one of several speakers, including Uchida Kōsai and Drew Pearson.
After he left the Ministry of Education, he was a member of the Privy Council from 1927, and head of the Imperial Council on Education in 1932.$^{:130}$
# Tunisian Olympic Committee

The Tunisian Olympic Committee (IOC code: TUN; Arabic: اللجنة الوطنية الأولمبية التونسية) is the National Olympic Committee that represents Tunisia in the Olympic Movement. It was founded and recognized by the IOC in 1957. It is based in Tunis. It is member of the International Olympic Committee (IOC), the Association of National Olympic Committees of Africa and others international sports organisation.

## List of presidents

| President | Term |
| Mohamed Ben Abdelkader | 1957-1960 |
| Chedly Zouiten | 1960-1962 |
| Mohammed Mzali | 1962-1987 |
| Slaheddine Baly | 1987-2002 |
| Mohamed Gueddiche | 2002-2004 |
| Abdelhamid Slama | 2004-2009 |
| Slim Chiboub | 2009-2011 |
| Younes Chetali | 2011-2013 |
| Mehrez Boussayene | 2013-present |