syang687/FinSTS huggingface dataset:
Sentence 1: In some cases these statements are identifiable through the use of words such as "anticipate," "believe," "estimate," "forecast," "guide," "expect," "intend," "plan," "project," "target," "can," "could," "may," "should," "will," "would," and similar expressions.
Sentence 2: The words "anticipate," "believe," "ensure," "expect," "if," "intend," "estimate," "project," "forecasts," "predict," "outlook," "aim," "will," "could," "should," "would," "may," "likely", the negative of such terms and similar expressions, and the negative thereof, are intended to identify forward"looking statements.
Semantic similarity (0-5): 4
Sentence 1: The fair value of a financial instrument is the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date using the exit price.
Sentence 2: Under fair value accounting, fair value refers to the price that would be received upon the sale ofan asset or paid to transfer a liability in an orderly transaction between market participants in the principal market in which the reporting entity transacts.
Semantic similarity (0-5): 4
Sentence 1: "   Income Taxes   —   The asset and liability approach is used to recognize deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities.
Sentence 2: Deferred Taxes and Tax Reserves   Deferred tax assets and liabilities are determined based on temporary differences between the financial statement carrying amounts and the tax basis of assets and liabilities, applying enacted tax rates expected to be in effect for the year in which the differences are expected to reverse.
Semantic similarity (0-5): 4
Sentence 1: In some cases these statements are identifiable through the use of words such as "anticipate," "believe," "estimate," "forecast," "guide," "expect," "intend," "plan," "project," "target," "can," "could," "may," "should," "will," "would," and similar expressions.
Sentence 2: Our forward-looking statements are generally accompanied by words such as "estimate," "project," "predict," "believe," "expect," "intend," "anticipate," "potential," "plan," "goal" or other words that convey the uncertainty of future events or outcomes.
Semantic similarity (0-5): 4
Sentence 1: In lieu of presenting the five year table of contractual obligations, the Company believes the following table accurately describes the costs and obligations that are expected to be paid over the period of liquidation of the Company.
Sentence 2: The failure of a third-party provider to prevent service disruptions, data losses or security breaches may require us to issue credits or refunds or indemnify or otherwise be liable to customers or third parties for damages that may occur.
Semantic similarity (0-5): 1
Sentence 1: We recently declared our 46th, 47th, 48th, and 49th consecutive cash distributions to shareholders, including 26 consecutive per share monthly cash distribution increases.
Sentence 2: Thanks to a reduced M&A budget this year and a strong cash generation in the last quarter due to the seasonal effect, we will bring down our indebtedness over the rest of the year and our leverage ratio will be below 3x at the end of the year.
Semantic similarity (0-5): 1
Sentence 1: In some cases these statements are identifiable through the use of words such as "anticipate," "believe," "estimate," "forecast," "guide," "expect," "intend," "plan," "project," "target," "can," "could," "may," "should," "will," "would," and similar expressions.
Sentence 2: Forward-looking statements include statements that are not historical facts and can be identified by terms such as "anticipates," "believes," "could," "seeks," "estimates," "expects," "intends," "may," "plans," "potential," "predicts," "projects," "should," "will," "would" or similar expressions.
Semantic similarity (0-5): 5
Sentence 1: The fourth objective, which is core to our
Sentence 2: We determined that our existing cash, future cash to be generated from operations, and our remaining $835.0 million  of borrowing capacity under our senior secured revolving credit facility at December 31, 2016, if needed, will satisfy our foreseeable working capital, debt repayment and capital expenditure requirements for at least the next twelve months after the date the financial statements are issued or are available to be issued.
Semantic similarity (0-5): 1
Sentence 1: In some cases these statements are identifiable through the use of words such as "anticipate," "believe," "estimate," "forecast," "guide," "expect," "intend," "plan," "project," "target," "can," "could," "may," "should," "will," "would," and similar expressions.
Sentence 2: You can often identify these and other forward-looking statements by terms such as "becoming," "may," "will," "should," "predicts," "potential," "continue," "anticipates," "believes," "estimates," "seeks," "expects," "plans," "intends," the negative of such terms or other comparable terminology, or the use of future tense.
Semantic similarity (0-5): 3
Sentence 1: In some cases these statements are identifiable through the use of words such as "anticipate," "believe," "estimate," "forecast," "guide," "expect," "intend," "plan," "project," "target," "can," "could," "may," "should," "will," "would," and similar expressions.
Sentence 2: Without limiting the generality of the foregoing, words such as "may," "will," "expect," "believe," "anticipate," "plan," "intend," "could," "would," "should," "estimate," "continue," or "pursue," or the negative or other variations thereof or comparable terminology, are intended to identify forward"looking statements.
Semantic similarity (0-5): 5
Sentence 1: Transition to a More "Commercial-like" Banking Institution.
Sentence 2: In May 2014 the BCGR Listed Fund entered into a 364-day unsecured credit agreement (the "BCGR Credit Agreement") which permits it to borrow up to $20.0 million on a revolving basis for working capital and general corporate purposes.
Semantic similarity (0-5): 0
Sentence 1: We are subject to restrictive debt covenants which impose significant restrictions on the manner we and our subsidiaries operate, including (but not limited to) restrictions on the ability to: create certain liens; incur debt and/or guarantees; enter into transactions other than on arm's-length basis; pay dividends or make certain distributions or payments; sell certain kinds of assets; enter into any sale and leaseback transactions; make certain investments or other types of restricted payments; substantially change the nature of our business; and effect mergers, consolidations or sale of assets.
Sentence 2: The credit agreement governing our revolving credit facility and the indenture governing our senior notes contain certain covenants that, among other things, restrict our ability to, with certain exceptions: incur indebtedness and issue preferred stock; grant liens on our assets; make certain restricted payments, including payment of dividends on our outstanding common and preferred stock; change the nature of our business; acquire or make expenditures for oil and gas properties outside of the U.S. and Canada; acquire certain assets or businesses or make certain asset sales; dispose of all or substantially all our assets or enter into mergers, consolidations or similar transactions; make investments, loans or advances; enter into transactions with affiliates; create new subsidiaries; and enter into certain derivatives transactions.
Semantic similarity (0-5): 3
Sentence 1: In some cases these statements are identifiable through the use of words such as "anticipate," "believe," "estimate," "forecast," "guide," "expect," "intend," "plan," "project," "target," "can," "could," "may," "should," "will," "would," and similar expressions.
Sentence 2: Without limiting the foregoing, the words "believe," "anticipate," "plan," "expect," "may," "could," "would," "seek," "intend," and similar expressions are intended to identify forward-looking statements.
Semantic similarity (0-5): 5
Sentence 1: - External customers returned three Boeing 767-200 freighter aircraft, one Boeing 767-300 freighter aircraft and one Boeing 737-400 freighter aircraft to CAM.
Sentence 2: - ABX returned two Boeing 767-200 freighter aircraft and ATI returned one Boeing 767-200 freighter aircraft and two Boeing 767-300 freighter aircraft to CAM.
Semantic similarity (0-5): 4
Sentence 1: FDA sanctions could include refusal to approve pending applications, withdrawal of an approval, a clinical hold, warning letters, product recalls, product seizures, total or partial suspension of production or distribution, injunctions, fines, refusals of government contracts, restitution, disgorgement or civil or criminal penalties.
Sentence 2: These sanctions could include the imposition by the FDA or an institutional review board, or IRB, of a hold on clinical trials, refusal to approve pending marketing applications or supplements, withdrawal of approval, warning letters, untitled letters, cyber letters, product recalls, product seizures or detention, prohibition on importing or exporting, total or partial suspension of production or distribution, injunctions, fines, civil penalties, adverse publicity, disgorgement, restitution, FDA debarment, debarment from government contracting or refusal of future orders under existing contracts, exclusion from Federal healthcare programs, corporate integrity agreements, consent decrees, or criminal prosecution.
Semantic similarity (0-5): 3
Sentence 1: Among the significant changes resulting from the law, the Tax Act reduced the U.S. federal income tax rate from 35% to 21% effective January 1, 2018, required companies to pay a one-time   transition tax on unrepatriated cumulative non-U.S. earnings of foreign subsidiaries ("Transition Tax"), and created new taxes on certain foreign sourced earnings.
Sentence 2: The Tax Act legislated many new tax provisions which have impacted our operations, including the reduction of the U.S. federal income tax rate from 35.0%  to 21.0% , effective in 2018, a current tax on the deemed repatriation of unremitted foreign earnings and a U.S tax exemption for future distributions of certain foreign earnings.
Semantic similarity (0-5): 4
Sentence 1: In some cases these statements are identifiable through the use of words such as "anticipate," "believe," "estimate," "forecast," "guide," "expect," "intend," "plan," "project," "target," "can," "could," "may," "should," "will," "would," and similar expressions.
Sentence 2: Forward-looking statements include the items identified in the preceding paragraph, information concerning possible or assumed future results of operations and other statements in this Annual Report identified by words such as "anticipate," "intend," "plan," "project," "estimate," "continue," "potential," "should," "could," "may," "will," "objective," "guidance," "outlook," "effort," "expect," "believe," "predict," "budget," "projection," "goal," "forecast," "model," "target" or similar words.
Semantic similarity (0-5): 5
Sentence 1: ESTIMATES AND CRITICAL ACCOUNTING POLICIES   The preparation of our consolidated financial statements and related disclosures in accordance with GAAP requires us to make estimates and assumptions with respect to values or conditions that cannot be known with certainty that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements.
Sentence 2: Critical Accounting Policies and Estimates   In preparing our financial statements, we are required to make certain estimates, judgments and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the periods presented.
Semantic similarity (0-5): 4
Sentence 1: Many factors beyond our control affect oil and natural gas prices, including, but not limited to: the cost of exploring for, producing and delivering oil and natural gas; the discovery and development rate of new oil and natural gas reserves, especially shale and other unconventional natural gas resources for which we market our rigs; the rate of decline of existing and new oil and natural gas reserves; available pipeline and other oil and natural gas transportation capacity; the levels of oil and natural gas storage; the ability of oil and natural gas exploration and production companies to raise capital; economic conditions in the United States and elsewhere; actions by the Organization of Petroleum Exporting Countries; political instability in the Middle East and other major oil and natural gas producing regions; governmental regulations, sanctions and trade restrictions, both domestic and foreign; domestic and foreign tax policy; the availability of and constraints in pipeline, storage and other transportation capacity in the basins in which we operate, including, for example, takeaway constraints experienced in the Permian Basin; weather conditions in the United States; the pace adopted by foreign governments for the exploration, development and production of their national reserves; the price of foreign imports of oil and natural gas; the strength or weakness of the United States dollar; the overall supply and demand for oil and natural gas; and the development of alternate energy sources and the long-term effects of worldwide energy conservation measures.
Sentence 2: The prices for natural gas, NGLs, crude oil and refined products reflect market demand that fluctuates with changes in global and United States economic conditions and other factors, including: the level of domestic natural gas, NGL, refined products and oil production; the level of natural gas, NGL, refined products and oil imports and exports, including liquefied natural gas; actions taken by natural gas and oil producing nations; instability or other events affecting natural gas and oil producing nations; the impact of weather, public health crises such as pandemics (including COVID-19), and other events of nature on the demand for natural gas, NGLs, refined products and oil; the availability of storage, terminal and transportation systems, and refining, processing and treating facilities; the price, availability and marketing of competitive fuels; the demand for electricity; activities by non-governmental organizations to limit certain sources of funding for the energy sector or restrict the exploration, development and production of oil and natural gas and related products; the cost of capital needed to maintain or increase production levels and to construct and expand facilities; the impact of energy conservation and fuel efficiency efforts; and the extent of governmental regulations, taxation, fees and duties.
Semantic similarity (0-5): 3
Sentence 1: Funds may be deposited and held in the Fund's account at PNC Financial Services Group, Inc., Baltimore, Maryland, U.S.A., prior to the transfer to the Fund's trading accounts.
Sentence 2: Funds may be deposited and held in the Fund's account at PNC Financial Services Group, Inc., Baltimore, Maryland, U.S.A. prior to the transfer to the Fund's trading accounts.
Semantic similarity (0-5): 5
Sentence 1: Our wage inflation was 7%, and commodity
Sentence 2: The increase in subscription and maintenance revenue for fiscal 2011 compared with fiscal 2010 was primarily due to revenue associated with our fiscal 2010 acquisitions of NetQoS, Inc. and Nimsoft AS (both of which occurred during the second half of fiscal 2010).
Semantic similarity (0-5): 1
Sentence 1: In some cases these statements are identifiable through the use of words such as "anticipate," "believe," "estimate," "forecast," "guide," "expect," "intend," "plan," "project," "target," "can," "could," "may," "should," "will," "would," and similar expressions.
Sentence 2: When used in this Annual Report on Form 10-K, terms such as "anticipates," "believes," "continue," "could," "estimates," "expects," "intends," "may," "plans," "potential," "predicts," "should," or "will" or the negative of those terms or other comparable terms are intended to identify such forward-looking statements.
Semantic similarity (0-5): 4
Sentence 1: Unlike many industrial companies, substantially all of our assets and virtually all of our liabilities are monetary in nature.
Sentence 2: And then to follow-up on that, with Europe picking up recently even if it's slow growth in reversing a negative trend, are you optimistic about margin expansion in the Contract Logistics business in the back half of the year?
Semantic similarity (0-5): 0
Sentence 1: This conference call is the property of RumbleOn and any taping or other reproduction is expressly prohibited without prior written consent.
Sentence 2: In these cases, the leases contain provisions giving the tenant the exclusive right to sell particular types of merchandise or provide specific types of services within the particular retail center, which limits the ability of other tenants within that center to sell such merchandise or provide such services.
Semantic similarity (0-5): 0
Sentence 1: In some cases these statements are identifiable through the use of words such as "anticipate," "believe," "estimate," "forecast," "guide," "expect," "intend," "plan," "project," "target," "can," "could," "may," "should," "will," "would," and similar expressions.
Sentence 2: We usually use words such as "may," "will," "should," "expect," "plan," "anticipate," "believe," "estimate," "predict," "future," "intend," "potential," or "continue" or the negative of these terms or similar expressions to identify forward-looking statements.
Semantic similarity (0-5): 4
Sentence 1: A BDC must be organized in the U.S. for the purpose of investing in or lending to primarily private companies and making significant managerial assistance available to them.
Sentence 2: A BDC must be organized in the United States for the purpose of investing in or lending to primarily private companies and making significant managerial assistance available to them.
Semantic similarity (0-5): 5
Sentence 1: Outstanding borrowings under the Revolving Loan Amount bear interest at a rate of: (a) LIBOR plus an applicable margin based on various factors; or (b) the higher of: (i) the prime rate, (ii) the federal funds rate plus 0.50% or (iii) LIBOR plus 1.00%.
Sentence 2: Base Rate is defined as the greatest of (i) the administrative agent's prime rate, (ii) the overnight federal funds rate plus 0.50% and (iii) one-month LIBOR plus 1.0%.
Semantic similarity (0-5): 4
Sentence 1: As such, they buy or sell ethylene and propylene as required.
Sentence 2: We believe that the strength of our relationships with our existing clients, including the insight and knowledge into their operations that we have developed through these relationships, when combined with the broad range of our service and product offerings, provide us with an advantage when competing for these additional expenditures.
Semantic similarity (0-5): 0
Sentence 1: In some cases these statements are identifiable through the use of words such as "anticipate," "believe," "estimate," "forecast," "guide," "expect," "intend," "plan," "project," "target," "can," "could," "may," "should," "will," "would," and similar expressions.
Sentence 2: These forward-looking statements are identified by their use of terms and phrases such as "believe," "anticipate," "could," "estimate," "likely," "intend," "may," "plan," "expect," and similar expressions, including references to assumptions.
Semantic similarity (0-5): 5
Sentence 1: In some cases these statements are identifiable through the use of words such as "anticipate," "believe," "estimate," "forecast," "guide," "expect," "intend," "plan," "project," "target," "can," "could," "may," "should," "will," "would," and similar expressions.
Sentence 2: Words such as — expects, —   — anticipates, —   — believes, —   — estimates, —   — may, —   — will, —   — should, —   — could, —   — potential, —   — continue, —   — intends, —   — plans, —  and similar words and terms used in the discussion of future operating and financial performance and plans identify forward-looking statements.
Semantic similarity (0-5): 4
Sentence 1: Taxes generally include income taxes, value added taxes, export taxes, dividend taxes, and other production taxes such as provincial production taxes and turnover taxes.
Sentence 2: Changes in market interest rates can result from governmental monetary policies, domestic and international economic and political conditions, and other factors beyond our control, and will impact the net unrealized gain or loss position of our fixed income investment portfolio and the rates of return we receive on both new funds invested and reinvestment of existing funds.
Semantic similarity (0-5): 1
Sentence 1: Consequently, actions by such partner, co-tenant or co-venturer might result in subjecting properties owned by the partnership or joint venture to additional risk.
Sentence 2: The increase in interest expense in 2011 compared to 2010 was attributable to $6 million of interest and amortization of debt discount related to our convertible notes issued in November 2010.
Semantic similarity (0-5): 0