syang687/FinSTS huggingface dataset:
Sentence 1: Medical device reporting regulations require that manufacturers report to the FDA if their devices may have caused or contributed to a death or serious injury or malfunctioned in a way that would likely cause or contribute to a death or serious injury if it were to recur.
Sentence 2: As another example, the Medical Device Reporting regulation requires us to provide information to the FDA whenever there is evidence that reasonably suggests that a device may have caused or contributed to a death or serious injury, or that a malfunction occurred which would be likely to cause or contribute to a death or serious injury upon recurrence.
Semantic similarity (0-5): 5
Sentence 1: The redemption price was equal to 100% of the principal amount plus a make-whole premium as of, and accrued and unpaid interest to, the redemption date.
Sentence 2: Looking ahead to 2022, we expect multiple milestones, including the initiation of a Phase 1 study of our oral 3CL protease inhibitor, EDP-235, in the early part of the year.
Semantic similarity (0-5): 0
Sentence 1: A 0.5% decline in the discount rate would increase 2020 annual retirement expenses by $1.8 million and decrease postretirement expenses by $0.1 million ; and a 0.5% decline in the assumed rate of return on plan assets would increase 2020 retirement expense by $2.7 million .
Sentence 2: During the year ended December 31, 2015 , as a result of our annual assessment for impairment, we recognized non-cash impairments of a gaming license and a trade name in the amounts of $27.5 million  and $0.5 million , respectively.
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: When used in this report or elsewhere by management from time to time, the words "believe," "anticipate," "intend," "plan," "estimate," "expect," "may," "will," "should," "seeks" and similar expressions are forward-looking statements.
Semantic similarity (0-5): 3
Sentence 1: Such statements are based upon assumptions and assessments made by us in light of our experience and perception of historical trends, current conditions, expected future developments and other factors we believe to be appropriate.
Sentence 2: These forward-looking statements are based on management's experience and perception of historical trends, current conditions, and expected future developments, as well as other factors that we believe to be appropriate and reasonable in the circumstances.
Semantic similarity (0-5): 4
Sentence 1: Measures have been taken where possible.
Sentence 2: Net loss for the three months ended September 30, 2020, was a loss of $1.787 million or a loss of $0.18 per diluted share compared to a loss of $1.334 million or a loss of $0.14 per diluted share for the comparable period in 2019.
Semantic similarity (0-5): 0
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 2017 Tax Act significantly revised the U.S. corporate income tax by, among other things, lowering the statutory corporate tax rate from 35% to 21%, eliminating certain deductions, imposing a mandatory one-time tax on accumulated earnings of foreign subsidiaries as of 2017, introducing new tax regimes, and changing how foreign earnings are subject to U.S. tax.
Semantic similarity (0-5): 4
Sentence 1: Shares of the Tamarack Large Growth Fund were exchanged for Hennessy Cornerstone Large Growth Fund and shares of the Tamarack Value Fund were exchanged for shares of the Hennessy Large Value Fund.
Sentence 2: Certain matters discussed on this call may include forward-looking statements regarding, among other things, future operating results and the impact of the novel coronavirus and its disease or COVID-19 on our future operating results.
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 make forward-looking statements related to future expectations, estimates, and projections that are uncertain and often contain words such as "anticipate," "believe," "could," "estimate," "expect," "forecast," "intend," "likely," "may," "outlook," "plan," "predict," "should," "target," or other similar words or phrases.
Semantic similarity (0-5): 2
Sentence 1: Foster does not provide significant earnings guidance.
Sentence 2: On August 8, 2006, six PRC regulatory agencies (the Ministry of Commerce, the State Assets Supervision and Administration Commission, or SASAC, the State Administration for Taxation, the State Administration for Industry and Commerce, the CSRC and SAFE) jointly adopted the Regulations on Mergers and Acquisitions of Domestic Enterprises by Foreign Investors, or the 2006 M&A Rule, which became effective on September 8, 2006.
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: These include covenants that affect our ability, among other things, to: incur or guarantee indebtedness; create liens; enter into mergers, recapitalizations or assets purchases or sales; change names; make certain changes to our business; make restricted payments that include dividends, purchases and redemptions of equity; make advances, investments or loans; effect sales and leasebacks; enter into transactions with affiliates; allow negative pledges or limitations on the repayment abilities of subsidiaries; or amend subordinated debt.
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 level of offshore oil and natural gas exploration, development and production activity is not only likely to be volatile, but it is also subject to factors beyond our control, including: general economic conditions; prevailing oil and natural gas prices and expectations about future prices and price volatility; assessments of offshore drilling prospects compared with land-based opportunities; the cost of exploring for, producing and delivering oil and natural gas offshore; worldwide demand for energy, petroleum products and chemical products; availability and rate of discovery of new oil and natural gas reserves in offshore areas; federal, state, local and international political conditions, and policies including cabotage, local content, exploration and development of oil and gas reserves; technological advancements affecting exploration, development, energy production and consumption; weather conditions; environmental regulation; regulation of drilling activities and the availability of drilling permits and concessions; and the ability of oil and natural gas companies to generate or otherwise obtain funds for offshore oil and gas exploration, development and production.
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: The words "believe," "anticipate," "expect," "estimate," "intend," "could," "may," "will," "should," "planned," "potential," and similar expressions identify forward-looking statements.
Semantic similarity (0-5): 3
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: Unless the context indicates otherwise, references to "we," "us" and "our" refer to AK Holding and its subsidiaries.
Semantic similarity (0-5): 3
Sentence 1: Within our hospital launch campaign we will focus on procedures such as cholecystectomy, appendectomy, prostatectomy, abdominal hysterectomy and herniorrhaphy, as well as colorectal and anorectal procedures including hemorrhoidectomy, colectomy and ileostomy reversal.
Sentence 2: In total, we have completed 16 clinical studies in the POSIMIR program, in seven different surgical procedures, including inguinal hernia repair, shoulder surgery (primarily subacromial decompression), appendectomy, abdominal hysterectomy, open laparotomy, laparoscopic cholecystectomy, and laparoscopic colectomy.
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: We use words such as "anticipates," "believes," "plans," "expects," "projects," "future," "intends," "may," "will," "should," "could," "estimates," "predicts," "potential," "continue" and similar expressions to identify these forward-looking statements.
Semantic similarity (0-5): 4
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: In addition, the receivables based credit facility includes negative covenants that, subject to significant exceptions, limit our  ability and the ability of our  restricted subsidiaries to, among other things: incur additional indebtedness; create liens on assets; engage in mergers, consolidations, liquidations and dissolutions; sell assets; pay dividends and distributions or repurchase capital stock; make investments, loans, or advances; prepay certain junior indebtedness; engage in certain transactions with affiliates; amend material agreements governing certain junior indebtedness; and change lines of business.
Semantic similarity (0-5): 3
Sentence 1: Allowance for Funds Used During Construction   Allowance for funds used during construction (AFUDC) represents the allowed cost of capital used to finance utility construction activity.
Sentence 2: So we've kind of gotten away from trying to give a lot of commentary on how the quarter is trending so far, knowing that there is still an awful lot of quarter yet to go.
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: The words "anticipates," "believes," "continue," "estimates," "expects," "intends," "may," "plans," "potential," "predicts," "projects," "should," "will," "would," the negative of these terms and similar expressions are intended to identify forward-looking statements, although not all forward-looking statements contain these identifying words.
Semantic similarity (0-5): 5
Sentence 1: Within our hospital launch campaign we will focus on procedures such as cholecystectomy, appendectomy, prostatectomy, abdominal hysterectomy and herniorrhaphy, as well as colorectal and anorectal procedures including hemorrhoidectomy, colectomy and ileostomy reversal.
Sentence 2: Today, what they want is different.
Semantic similarity (0-5): 0
Sentence 1: The words assumes, approximate, believes, expects, anticipates, estimates, projects, seek, intends, plans, could, would, may or other similar expressions are used to identify forward-looking statements.
Sentence 2: Word such as will likely result, aims, anticipates, believes, could, estimates, expects, hopes, intend, may, plan, project, speaks, should, will, and variations of these words and similar expressions are intended to identify these forward-looking statements, which involve risks and uncertainties.
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: Such statements may be identified by their use of terms or phrases such as "expects," "estimates," "projects," "believes," "anticipates," "intends," "plans," "goals," "may," "will," "should," "could," "potential," "continue," "future" and similar terms and phrases.
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: The words "believe," "expect," "anticipate," "estimate," "should," "hope," "seek," "plan," "intend" and similar expressions identify forward-looking statements that speak only as of the date thereof.
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: The Form 10-K and other reports filed with the SEC can be read or copied at the SEC's Public Reference Room at 100 F Street, NE, Washington, D.C. 20549.
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: In some cases forward looking statements can be identified by terms such as "may," "should," "expects," "could," "intends," "projects," "predicts," "plans," "anticipates," "estimates," "believes," "forecasts" or other comparable terminology.
Semantic similarity (0-5): 4
Sentence 1: Transition to a More "Commercial-like" Banking Institution.
Sentence 2: As a result, the Unsecured Notes are effectively subordinated to any secured indebtedness we or our subsidiaries have outstanding (including the PWB Credit Facility and the BNP Facility) or that we or our subsidiaries may incur in the future (or any indebtedness that is initially unsecured as to which we subsequently grant a security interest) to the extent of the value of the assets securing such indebtedness.
Semantic similarity (0-5): 0
Sentence 1: We are in the process of implementing a complex, multi-year implementation of a new enterprise resource planning system ("ERP").
Sentence 2: Our auditors' report on our audited March 31, 2012 financial statements, and Note 2 to such financial statements, reflect the fact that without raising additional financing through loans or stock sales, it would be unlikely for us to continue as a going concern.
Semantic similarity (0-5): 1
Sentence 1: The Company reimburses organization and offering expenses to the Sponsor to the extent that the aggregate of selling commissions, dealer manager fees and other organization and offering costs do not exceed 15% of the gross offering proceeds raised from the offering .
Sentence 2: As part of our license we have the exclusive right to use several registered trademarks including "DATAHUB" and "SKKYNET" which are registered in the United States and Canada.
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: In some cases, you can identify these statements by words such as "may," "might," "could," "will," "should," "expects ," — plans," "anticipates," "likely," "believes," "estimates," "intends," "forecasts," "foresees," "predicts," "potential" or "continue," and other similar terms.
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 "may," "assume," "forecast," "position," "predict," "strategy," "expect," "intend," "plan," "estimate," "anticipate," "believe," "project," "budget," "potential," or "continue," and similar expressions are used to identify forward-looking statements.
Semantic similarity (0-5): 4
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 may also read and copy any document that we file, including this Annual Report, at the SEC's Public Reference Room at 100 F Street, N.E., Washington, DC 20549.
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: We sometimes identify forward-looking statements with such words as "may," "expect," "intend," "anticipate," "plan," "believe," "seek," "estimate," "outlook," "trends," "future benefits," "strategies," "goals" and similar words concerning future events.
Semantic similarity (0-5): 4
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 may read and copy any materials we file with the Securities and Exchange Commission at its Public Reference Room at 100 F Street, NE, Washington, D.C. 20549.
Semantic similarity (0-5): 5
Sentence 1: Comparable store sales for the 52 weeks ended January 26, 2013 rose 6% over the 52 weeks ended January 28, 2012.
Sentence 2: Comparable store sales for the 13 weeks ended May 4, 2013, rose 3% over the 13 weeks ended May 5, 2012.
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: Such forward-looking statements may include statements preceded by, followed by or that otherwise include terms such as "anticipate," "believe," "could," "estimate," "expect," "intend," "may," "plan," "potential," "project," "should," "will" and "would" or the negative of these terms or other comparable terminology.
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: Statements other than historical facts are forward-looking and may be identified by words such as "may," "will," "expects," "believes," "anticipates," "plans," "estimates," "seeks," "could," "intends," or words of similar meaning.
Semantic similarity (0-5): 4
Sentence 1: HP INC. AND SUBSIDIARIES   Management's Discussion and Analysis of   Financial Condition and Results of Operations (Continued)   OVERVIEW   We are a leading global provider of personal computing and other access devices, imaging and printing products, and related technologies, solutions, and services.
Sentence 2: Managed Services' quarterly ACV stayed above the $4.5 billion mark for the fifth consecutive quarter.
Semantic similarity (0-5): 0
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: This fund screens a universe of stocks with a market capitalization of between $1 to $10 billion, excluding American Depository Receipts (ADRs), a price-to-sales ratio of less than 1.5, higher annual earnings than in the previous year and positive stock price appreciation, or positive relative strength, over the three- and six-month periods.
Semantic similarity (0-5): 3
Sentence 1: Inventories   We account for inventory valuation for a majority of the Company using the last-in, first-out ("LIFO") method measured at the lower of cost or market value.
Sentence 2: Inventory   We state our inventory at the lower of cost or fair-market value, with cost being based on standard cost which approximates actual cost on the first-in, first-out (FIFO) method.
Semantic similarity (0-5): 2