syang687/FinSTS huggingface dataset:
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: Other liquidity matters   On December 22, 2017, the U.S. enacted the Tax Cuts and Jobs Act (the "Act") which, among other things lowered the U.S. corporate statutory income tax rate from 35% to 21%, eliminated certain deductible items and added other deductible items for corporations, imposed a tax on unrepatriated foreign earnings and eliminated U.S. taxes on most future foreign earnings.
Semantic similarity (0-5): 3
Sentence 1: In 2016, Ireland Re wrote $154.5 million of gross treaty reinsurance premium consisting of 35.2% of pro rata casualty business, 35.0% of pro rata property business, 22.2% of excess property business, and 7.6% of excess casualty business.
Sentence 2: Gross written premiums of the Company's Canadian branch totaled $107.7 million in 2015 and consisted of 46.5% of excess property business, 34.8% of excess casualty business, 11.1% of pro rata casualty business and 7.6% of pro rata property business.
Semantic similarity (0-5): 2
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 statements can sometimes be identified by the use of forward looking words such as "may," "will," "should," "anticipate," "assume", "believe," "plan," "project," "estimate," "expect," "intend," "continue," "pro forma," "forecast," "outlook," "propels," "opportunities," "potential", "provisional", or other similar expressions or the negative thereof.
Semantic similarity (0-5): 3
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: Interest on alternate base rate loans will accrue at the highest of (i) the administrative agent's prime rate, (ii) the federal funds effective rate plus 1/2 of 1% per annum or (iii) the Adjusted London Interbank Offered Rate (as defined in the Credit Agreement) plus 1% per annum.
Semantic similarity (0-5): 1
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: Borrowings under the Term Loan Facility bear interest at a rate per annum equal to an applicable margin plus, at our option, either: (1) LIBOR determined by reference to the costs of funds for Eurodollar deposits for the interest period relevant to such borrowing adjusted for certain additional costs, or (2) a base rate determined by reference to the highest of (a) the prime rate of JPMorgan Chase Bank, N.A., (b) the federal funds effective rate plus one-half of 1.00% and (c) LIBOR described in subclause (1) plus 1.00%.
Semantic similarity (0-5): 2
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 statements are often identified by the words, "will," "may," "should," "continue," "anticipate," "believe," "expect," "plan," "appear," "project," "estimate," "intend," and words of a similar nature.
Semantic similarity (0-5): 5
Sentence 1: Previously Senior Vice President, Global Paper and Industrial Converted Products 2019-2020; Senior Vice President, Rigid Paper Containers and Paper/Engineered Carriers International 2017-2018; Group Vice President, Global Rigid Paper & Closures and Paper & Industrial Converted Products, EMEA, Asia, Australia and New Zealand 2015-2017; Vice President, Global Rigid Paper & Closures 2015; Group Vice President, Global Rigid Paper & Plastics 2013-2015; Vice President, Global Rigid Paper & Closures 2011-2013.
Sentence 2: Previously Senior Vice President, Global Consumer Packaging, Display and Packaging and Protective Solutions 2019-2020; Senior Vice President, Paper/Engineered Carriers U.S./Canada and Display & Packaging 2017-2019; Group Vice President, Paper & Industrial Converted Products, Americas 2015-2017; Vice President, Global Primary Materials Group 2015; Group Vice President, Paper & Industrial Converting N.A.
Semantic similarity (0-5): 2
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: Our revolving credit facility contains a number of significant covenants, including restrictive covenants that may limit our ability to, among other things: incur or guarantee additional indebtedness; make loans to others; make investments; merge or consolidate with another entity; transfer, lease or dispose of all or substantially all of our assets; make certain payments; create or incur liens; purchase, hold or acquire capital stock or certain other types of securities; pay cash dividends; enter into certain transactions with affiliates; and engage in certain other transactions without the prior consent of the lenders.
Semantic similarity (0-5): 3
Sentence 1: Important legal information: all investments involve risks including loss of principle, special risks are associated with foreign investing including currency fluctuations, economic instability, and political developments.
Sentence 2: Item 1. Business   Overview   Immersion Corporation (the "Company", "Immersion", "we", or "us") is a premier licensing company focused on the creation, design, development, and licensing of innovative haptic technologies that allow people to use their sense of touch to engage with products and experience the digital world around them.
Semantic similarity (0-5): 0
Sentence 1: Shareholders" equity, or capital, is a measure of our net worth, soundness and viability.
Sentence 2: Research and development expense increased by approximately $37.6 million to $97.7 million for the year ended December 31, 2015 from $60.1 million for the year ended December 31, 2014.
Semantic similarity (0-5): 0
Sentence 1: The Company believes that all leases of properties that are material to its operations may be renewed, or that alternative properties are available, on terms not materially less favorable to the Company than existing leases.
Sentence 2: Concentration of Credit Risk and Significant Leases   As of December 31, 2020, we had cash on deposit, including restricted cash and escrowed funds, in certain financial institutions that had deposits in excess of current federally insured levels.
Semantic similarity (0-5): 0
Sentence 1: Certain statements made in the call today such as those relating to future performance, plans and goals constitute forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995.
Sentence 2: Please note that various remarks that may be made on this conference call about future expectations, plans and prospects for the company constitute forward-looking statements for the purposes of safe harbor provisions under the Private Securities Litigation Reform Act of 1995.
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: Index to Financial Statements Interest Rate and Fees   Base rate loans accrue interest at the greater of (i) the base rate, which is (a) the greater of the prime rate and (b) the federal funds rate plus 0.50%, plus the applicable margin under the Gulf Wind Credit Agreement and (ii) LIBOR plus 3.00% per annum, the base rate floor.
Semantic similarity (0-5): 1
Sentence 1: In addition, please be advised that because of the prohibitions on selective disclosure, the Company, as a matter of policy, does not disclose material that is non-public information on conference calls.
Sentence 2: In addition, please be advised that because of the prohibitions on selective disclosure, the company, as a matter of policy, does not disclose material that is not public information on their conference calls.
Semantic similarity (0-5): 5
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: These factors include the supply and demand for crude oil, condensate, natural gas and NGLs, which fluctuate with changes in market and economic conditions and other factors, including: the impact of weather on the demand for crude oil and natural gas; the level of domestic crude oil, condensate and natural gas production; technology, including improved production techniques (particularly with respect to shale development); the level of domestic industrial and manufacturing activity; the availability of imported crude oil, natural gas and NGLs; international demand for crude oil and NGLs; actions taken by foreign crude oil and gas producing nations; the continued threat of terrorism and the impact of military action and civil unrest; the availability of local, intrastate and interstate transportation systems; the availability of downstream NGL fractionation facilities; the availability and marketing of competitive fuels; the impact of energy conservation efforts; and    31 the extent of governmental regulation and taxation, including the regulation of hydraulic fracturing and "greenhouse gases."    Changes in commodity prices also indirectly impact our profitability by influencing drilling activity and well operations, and thus the volume of gas, crude oil and condensate we gather and process and NGLs we fractionate.
Semantic similarity (0-5): 2
Sentence 1: Compensation cost should be recognized in either (i) the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered or (ii) if the performance target becomes probable of being achieved before the end of the requisite service period, the remaining unrecognized compensation cost should be recognized prospectively over the remaining requisite service period.
Sentence 2: Yeah, it's important in a number of dimensions.
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: Terms such as "will," "should," "plan," "intend," "expect," "continue," "believe," "anticipate" and "seek," as well as similar comments, are forward-looking in nature.
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 Legislation, which was effective on January 1, 2018, significantly revises the U.S. tax code by, among other things, lowering the corporate income tax rate from 35% to 21%, and implementing a hybrid-territorial tax system imposing a repatriation tax on deemed repatriated earnings of foreign subsidiaries ("transition tax").
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: These statements may include, or be preceded or followed by, the words "may," "will," "should," "might," "could," "would," "potential," "possible," "believe," "expect," "anticipate," "intend," "plan," "estimate," "hope" or similar expressions.
Semantic similarity (0-5): 4
Sentence 1: Total risk weighted assets are INR 2,445,440 million
Sentence 2: We must use judgement and consider a variety of facts and circumstances to assess when transfer of control occurs, including but not limited to: whether the purchaser can direct the use of the hydrocarbon, the transfer of significant risks and rewards, our right to payment and transfer of legal title.
Semantic similarity (0-5): 0
Sentence 1: ITEM 1. Business   Unless the context otherwise requires, "we," "us," "our" and the "Company" refers to WillScot Corporation ("WillScot") and its subsidiaries.
Sentence 2: ITEM 1.   BUSINESS     As used in this report, the terms "we," "us," "our," "EnPro" and "Company" mean EnPro Industries, Inc. and its subsidiaries (unless the context indicates another meaning).
Semantic similarity (0-5): 3
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: Each base rate borrowing under the Revolving Credit Facility accrues interest at either (a) the London Interbank Offered Rate, plus a margin which varies from 1.50% to 2.50% or (b) the alternative Base Rate defined as the greater of (i) the Administrative Agent's Prime Rate (ii) the Federal Funds effective Rate plus 0.5% or (iii) an adjusted London Interbank Offered Rate ("LIBOR") plus a margin which ranges from 0.50% to 1.50%.
Semantic similarity (0-5): 2
Sentence 1: The public may read and copy any materials the Company files with or furnishes to the SEC at the SEC's Public Reference Room at 100 F. Street, NE., Washington, DC 20549.
Sentence 2: The public also may read and copy these filings at the SEC's Public Reference Room at 100 F Street N.E., Washington, DC 20549.
Semantic similarity (0-5): 5
Sentence 1: We depend upon the accuracy and completeness of information about customers.
Sentence 2: Net interest income stood at ???281.3 million, increasing by 0.9% year-on-year supported by strong volume growth, high-quality lending, and sticky sight deposits; even more valuable given the current remuneration liquidity offered by the system and the current interest rate environment.
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: Our debt instruments generally contain various restrictive covenants which include, among others, provisions which may restrict our ability to: access the full amount of our revolving credit facility and/or incur additional debt; enter into certain leases; make certain distributions, investments, and other restricted payments; cause our restricted subsidiaries to make payments to us; enter into transactions with affiliates; create certain liens; purchase assets or businesses; sell assets and, if sold, retain excess cash flow from these sales; and consolidate, merge or sell all or substantially all of our assets.
Semantic similarity (0-5): 3
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: Loans borrowed under the Credit Agreement that are not LIBOR rate loans bear interest at a per annum rate equal to (i) the greatest of (A) the Federal Funds Rate plus 0.50% , (B) the one month LIBOR rate plus 1.00%  per annum, and (C) the rate of interest announced, from time to time, by Wells Fargo Bank, National Association as its "prime rate," plus (ii) a margin ranging from 0.25% to 0.75%, based on our Total Leverage Ratio.
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: The words "may," "hope," "should," "expect," "plan," "anticipate," "intend," "believe," "estimate," "predict," "potential," "continue," and other expressions which are predictions of or indicate future events and trends and which do not relate to historical matters, identify forward-looking statements.
Semantic similarity (0-5): 3
Sentence 1: We cannot predict if or when any new U.S. federal income tax law, regulation or administrative interpretation, or any amendment to any existing U.S. federal income tax law, regulation or administrative interpretation, will be adopted, promulgated or become effective or whether any such law, regulation or interpretation may take effect retroactively.
Sentence 2: We elaborate on these and other risks we face throughout this document, particularly in Item 7, Business Environment .
Semantic similarity (0-5): 0
Sentence 1: The company looks to achieve a minimum return on equity of 15% or greater on its adjusted stockholders' equity.
Sentence 2: A summary of our loss on the 4 1 / 16 % Convertible Subordinated Debentures ("4 1 / 16 % Debentures") repurchased (in millions):    Principal amount repurchased   $   59.6   Cash repurchase price   (119.9   )   Write-off of deferred financing costs   (0.3   )   Loss on 4 1 / 16 % Debentures repurchased   $   (60.6   )     We recorded a charge of $0.2 million  related to an amendment to the Senior Credit Facility.
Semantic similarity (0-5): 0
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: The United States dollar-denominated borrowings under the 2019 facilities bear interest at a rate equal to an applicable margin plus, as determined at our option, either (a) a base rate determined by reference to the greater of (i) the prime rate, (ii) the United States federal funds effective rate plus 1/2 of 1.00% and (iii) a one-month reserve adjusted Eurocurrency rate plus 1.00% or (b) an adjusted Eurocurrency rate, calculated in a manner set forth in the 2019 facilities.
Semantic similarity (0-5): 1
Sentence 1: This fund screens for stocks with a market capitalization of more than $175 million, a price-to-sales ratio of less than 1.5, higher annual earnings than in the previous year and stock price appreciation, or positive relative strength, over the prior three- and six-month periods.
Sentence 2: Credit Agreement   During 2014, we entered into our Credit Agreement with a group of banks, which includes a term loan and a revolving credit facility.
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 may use words such as "anticipates," "believes," "intends," "plans," "expects," "projects," "estimates," "will," "should," "may" and similar expressions to identify forward-looking statements.
Semantic similarity (0-5): 3
Sentence 1: The public may read and copy any materials the Company files with or furnishes to the SEC at the SEC's Public Reference Room at 100 F. Street, NE., Washington, DC 20549.
Sentence 2: You may read and receive copies of any materials that we file with the SEC at the SEC's Public Reference Room at 100 F Street, N.E., Washington, D.C. 20549.
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: Management's Discussion and Analysis of Financial Condition and Results of Operations." You can identify these statements by forward-looking words such as "anticipate," "intend," "plan," "continue," "could," "grow," "may," "potential," "predict," "strive," "will," "seek," "estimate," "believe," "expect," and similar expressions that convey uncertainty about future events or outcomes.
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: Use of the words "anticipates," "believes," "could," "estimates," "expects," "intends," "may," "plans," "potential," "predicts," "projects," "should," "will," "would", "will likely continue," "will likely result" and similar expressions that contemplate future events may identify forward-looking statements.
Semantic similarity (0-5): 3