With no explanation, label text_A→text_B with either "not-entailed" or "entailed".
text_A: In the third quarter , the company , which is 61 % -owned by Murphy Oil Corp. of Arkansas , had a net loss of $ 46.9 million , or 91 cents a share , compared with a restated loss of $ 9 million , or 18 cents a share , a year ago .
text_B: The having did not happen
not-entailed.