id string | question string | answer string | reasoning_steps list | question_type string | hop_count int32 | topology string | motif string | pattern string | document_relationship string | sector string | sub_industry string | difficulty string | idf_score float64 | quality_score int32 | nodes list | hops list |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
qualitative_2hop_cross_company-00200 | How does the inclusion of a 'downside scenario' in both Bank of America's and Citigroup's allowance for credit loss calculations reflect their differing macroeconomic assumptions and impact their provisioning strategies for loan losses in 2024? | Bank of America incorporates a 'downside scenario' that assumes continued inflation and interest rates above baseline levels, which increases uncertainty and affects the allowance for credit losses. This contrasts with Citigroup’s use of a downside scenario as part of a three-scenario framework (base, upside, downside)... | [
"Step 1: Extract from source A - BAC includes a downside scenario reflecting continued inflation and interest rates above baseline, which influences the allowance for credit losses based on macroeconomic variables like GDP growth (2.4%) and unemployment rate (4.2%) as of December 31, 2024.",
"Step 2: Extract from... | qualitative | 2 | cross_company | chain | ORG -[Considers]-> MACRO_CONDITION <-[Discloses]- ORG | inter_document_cross_company | Financials | Diversified Banks | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "BAC",
"name": "BAC",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Downside_Scenario",
"name": "Downside Scenario",
"type": "MACRO_CONDITION",
"year": null,
"idf_score": 6.573680166960646
},
{
... | [
{
"hop": 1,
"relationship": "Considers",
"source_file": "BAC_10k_2024.pdf",
"page_id": "page_85",
"chunk_id": "chunk_1",
"chunk_text": "## Allowance for Credit Losses\n\nThe allowance for credit losses includes the allowance for loan and lease losses and the reserve for unfunded lending comm... |
qualitative_2hop_cross_company-00201 | What is the total carrying value of ConocoPhillips' equity method investments in Qatar, and how does ExxonMobil's LNG project development in Qatar relate to ConocoPhillips' investment position? | The total carrying value of ConocoPhillips' equity method investments in Qatar is approximately $1.4 billion as of December 31, 2024. ExxonMobil is developing LNG growth projects in Qatar, including the Golden Pass LNG project, which involves infrastructure that ConocoPhillips has terminal and pipeline use agreements w... | [
"Step 1: Extract from evidence_source_a - ConocoPhillips' total carrying value of equity method investments in Qatar is approximately $1.4 billion as of December 31, 2024.",
"Step 2: Extract from evidence_source_b - ExxonMobil is developing LNG growth projects in Qatar, including the Golden Pass LNG project, with... | qualitative | 2 | cross_company | chain | ORG -[Operates_In]-> GPE <-[Invests_In]- ORG | inter_document_cross_company | Energy | Oil & Gas Exploration & Production | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "COP",
"name": "COP",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Qatar",
"name": "Qatar",
"type": "GPE",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
"id": "XOM",
... | [
{
"hop": 1,
"relationship": "Operates_In",
"source_file": "COP_10k_2024.pdf",
"page_id": "page_94",
"chunk_id": "chunk_1",
"chunk_text": "## APLNG\n\nAPLNG is a joint venture focused on producing CBM from the Bowen and Surat basins in Queensland, Australia. Natural gas is sold to domestic cu... |
qualitative_2hop_cross_company-00202 | What was the revenue generated by Pfizer's product Xeljanz in 2022, and which Amgen product is explicitly listed as a competitor in the U.S. market for this drug? | Pfizer's product Xeljanz generated $2,455 million in revenue in 2022. The Amgen product explicitly listed as a competitor in the U.S. market for Xeljanz is ENBREL. | [
"Step 1: Extract from evidence_source_b - Pfizer's 2022 revenue for Xeljanz is $2,455 million.",
"Step 2: Extract from evidence_source_a - Amgen's ENBREL is listed as a competitor to Xeljanz in the U.S. market."
] | qualitative | 2 | cross_company | chain | ORG -[Competes_Against]-> PRODUCT <-[Produces]- ORG | inter_document_cross_company | Health Care | Biotechnology | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "AMGN",
"name": "AMGN",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Xeljanz",
"name": "Xeljanz",
"type": "PRODUCT",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
"id": "... | [
{
"hop": 1,
"relationship": "Competes_Against",
"source_file": "AMGN_10k_2022.pdf",
"page_id": "page_16",
"chunk_id": "chunk_2",
"chunk_text": "| Product | Territory | Competitor-marketed product | Competitors |\n|--------------|-------... |
qualitative_2hop_cross_company-00203 | How do the differences in the discount rates used by MDLZ and WMT in their discounted cash flow analyses reflect variations in the perceived risk or geographic exposure of their respective reporting units? | MDLZ used a market-based, weighted-average cost of capital of 6.4% for its Europe and North America reporting units and a risk-rated discount rate of 9.4% for its Latin America and AMEA reporting units. This indicates that MDLZ perceives higher risk or volatility in Latin America and AMEA compared to Europe and North A... | [
"Step 1: Extract from evidence_source_a - MDLZ used a 6.4% discount rate for Europe and North America and a 9.4% rate for Latin America and AMEA, indicating higher perceived risk in the latter regions.",
"Step 2: Extract from evidence_source_b - WMT used a discounted cash flow method for goodwill impairment testi... | qualitative | 2 | cross_company | chain | ORG -[Uses]-> ACCOUNTING_POLICY <-[Subject_To]- ORG | inter_document_cross_company | Consumer Staples | Packaged Foods & Meats | medium | 4.62777 | 47 | [
{
"role": "start",
"id": "MDLZ",
"name": "MDLZ",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Discounted_Cash_Flow_Method",
"name": "Discounted Cash Flow Method",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 4.62777... | [
{
"hop": 1,
"relationship": "Uses",
"source_file": "MDLZ_10k_2022.pdf",
"page_id": "page_63",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\n## Critical Accounting Estimates\n\nWe prepare our consolidated financial statements in conformity with U.S. GAAP. The preparation of th... |
qualitative_2hop_cross_company-00204 | What is the total amount of supplier invoices paid through third-party Supply Chain Finance programs by GE Aerospace in 2024, and how does this compare to the maximum amount of outstanding payment obligations approved for suppliers under FedEx's SCF program in the same fiscal year? | GE Aerospace paid $3,798 million in supplier invoices through third-party Supply Chain Finance programs in 2024, while FedEx had $94 million of approved outstanding payment obligations under its SCF program as of May 31, 2024. This indicates that GE's SCF usage was significantly higher than FedEx's approved SCF obligat... | [
"Step 1: From evidence_source_b, GE Aerospace facilitated $3,798 million in supplier invoices paid through third-party SCF programs in 2024.",
"Step 2: From evidence_source_a, FedEx reported that as of May 31, 2024, suppliers had been approved to sell $94 million of FedEx's outstanding payment obligations under i... | qualitative | 2 | cross_company | chain | ORG -[Provides]-> FIN_INST <-[Supplies]- ORG | inter_document_cross_company | Industrials | Air Freight & Logistics | hard | 5.880533 | 47 | [
{
"role": "start",
"id": "FDX",
"name": "FDX",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Supply_Chain_Finance_Programs",
"name": "Supply Chain Finance Programs",
"type": "FIN_INST",
"year": null,
"idf_score": 5.880532986400... | [
{
"hop": 1,
"relationship": "Provides",
"source_file": "FDX_10k_2024.pdf",
"page_id": "page_90",
"chunk_id": "chunk_1",
"chunk_text": "## FEDEX CORPORATION\n\n## NOTES TO CONSOLIDATED FINANCIAL STATEMENTS\n\nFor real estate leases, we account for lease components and non-lease components (su... |
qualitative_2hop_cross_company-00205 | What is the combined fair value of loans and leases reported by BAC and C, and which company reports a higher weighted average equity volatility for these assets? | The combined fair value of loans and leases reported by BAC and C is $177 million (BAC) + $82 million (C) = $259 million. C reports a higher weighted average equity volatility for these assets at 37.21% compared to BAC's 35.42%. | [
"Step 1: Extract from source A - BAC reports a fair value of $177 million for loans and leases with a weighted average equity volatility of 35.42%.",
"Step 2: Extract from source B - C reports a fair value of $82 million for loans and leases with a weighted average equity volatility of 37.21%.",
"Step 3: Calcul... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Financials | Diversified Banks | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "BAC",
"name": "BAC",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Loans_and_Leases",
"name": "Loans and Leases",
"type": "FIN_INST",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "BAC_10k_2024.pdf",
"page_id": "page_158",
"chunk_id": "chunk_3",
"chunk_text": "\nAssets (lia b ilit ie s) . F o r a sse t s, in cre a se ( d e cre a se ) t o Le ve l 3 a n d f o r lia b ilit ie s, ( in cre a se ) d e cre a se t ... |
qualitative_2hop_cross_company-00206 | How much total revenue from power sales agreements can NEE expect to receive over the remaining terms of its leases related to battery storage and natural gas facilities, and how does this compare to the 2024 year-over-year change in Southern Company's (SO) wholesale sales to non-affiliates? | NEXTERA ENERGY (NEE) expects to receive approximately $3.9 billion in lease payments over the remaining terms of its power sales agreements tied to battery storage and natural gas facilities. In contrast, Southern Company (SO) experienced a $87 million decrease in wholesale revenues from sales to non-affiliates in 2024... | [
"Step 1: From NEE's 2024 10-K filing, extract the specific amount NEE expects to receive from power sales agreements: $3.9 billion.",
"Step 2: From SO's 2024 10-K filing, extract the year-over-year decrease in wholesale revenues to non-affiliates: $87 million decrease due to expired power sales agreements.",
"S... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Subject_To]- ORG | inter_document_cross_company | Utilities | Multi-Utilities | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "NEE",
"name": "NEE",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Power_Sales_Agreements",
"name": "Power Sales Agreements",
"type": "FIN_INST",
"year": null,
"idf_score": 6.573680166960646
},
{
... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "NEE_10k_2024.pdf",
"page_id": "page_98",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\n## NEXTERA ENERGY, INC. AND FLORIDA POWER & LIGHT COMPANY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)\n\nmillion, res... |
qualitative_2hop_cross_company-00207 | What specific LNG capacity in Qatar is reported by ExxonMobil (XOM) in its 2024 10-K filing, and how does this compare to Chevron (COP)'s disclosure about its Qatar operations? | ExxonMobil (XOM) reported participation in 52.3 million metric tons per year gross liquefied natural gas (LNG) capacity in Qatar through its joint ventures with QatarEnergy. Chevron (COP), on the other hand, only disclosed operational presence in Qatar in its 2024 10-K filing without specifying any LNG capacity or rela... | [
"Step 1: From evidence_source_b (XOM), extract the specific LNG capacity in Qatar: '52.3 million metric tons per year gross liquefied natural gas capacity.'",
"Step 2: From evidence_source_a (COP), note that while Chevron operates in Qatar, no specific LNG capacity or infrastructure details are disclosed.",
"St... | qualitative | 2 | cross_company | chain | ORG -[Operates_In]-> GPE <-[Operates_In]- ORG | inter_document_cross_company | Energy | Oil & Gas Exploration & Production | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "COP",
"name": "COP",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Qatar",
"name": "Qatar",
"type": "GPE",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
"id": "XOM",
... | [
{
"hop": 1,
"relationship": "Operates_In",
"source_file": "COP_10k_2024.pdf",
"page_id": "page_42",
"chunk_id": "chunk_3",
"chunk_text": "\n## Total Company Production\n\nWe explore for, produce, transport and market crude oil, bitumen, natural gas, NGLs and LNG on a worldwide basis. At Dece... |
qualitative_2hop_cross_company-00208 | How do unanticipated problems in strategic transactions specifically contribute to impairment charges for both CL and PEP, based on the details provided in their 2022 10-K filings? | CL explicitly reported a non-cash, after-tax impairment charge of $518 million in the fourth quarter of 2021 to adjust the carrying values of goodwill and a trade name intangible asset related to the Filorga skin health business, which was directly tied to unanticipated problems in integrating and managing the acquired... | [
"Step 1: From CL's 10-K filing, it is clear that unanticipated problems in managing acquisitions led to a $518 million impairment charge related to the Filorga acquisition.",
"Step 2: From PEP's 10-K filing, it is stated that unanticipated problems or liabilities from strategic transactions could lead to adverse ... | qualitative | 2 | cross_company | chain | ORG -[Impacted_By]-> RISK_FACTOR <-[Faces]- ORG | inter_document_cross_company | Consumer Staples | Household Products | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "CL",
"name": "CL",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Unanticipated_Problems",
"name": "Unanticipated Problems",
"type": "RISK_FACTOR",
"year": null,
"idf_score": 6.573680166960646
},
{
... | [
{
"hop": 1,
"relationship": "Impacted_By",
"source_file": "CL_10k_2022.pdf",
"page_id": "page_15",
"chunk_id": "chunk_1",
"chunk_text": "## We have pursued and may continue to pursue acquisitions and divestitures, which could adversely impact our business.\n\nWe have pursued and may continue... |
qualitative_2hop_cross_company-00209 | How does the designation of third-party foreign currency denominated debt by MCD relate to NKE's disclosure about hedging intercompany loans, and what does this imply about their respective foreign exchange risk management strategies? | MCD designates $14.4 billion of third-party foreign currency denominated debt to hedge its investments in foreign subsidiaries and affiliates, which helps offset translation adjustments recorded in OCI. This indicates that MCD actively uses debt as a hedge instrument to manage foreign exchange exposure on its internati... | [
"Step 1: From MCD's 10-K, extract the $14.4 billion of third-party foreign currency denominated debt designated to hedge investments in foreign subsidiaries and affiliates.",
"Step 2: From NKE's 10-K, extract the disclosure that non-functional currency intercompany loans are hedged using forward contracts and con... | qualitative | 2 | cross_company | chain | ORG -[Designates]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Consumer Discretionary | Restaurants | hard | 5.880533 | 47 | [
{
"role": "start",
"id": "MCD",
"name": "MCD",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Third-Party_Debt",
"name": "Third-Party Debt",
"type": "FIN_INST",
"year": null,
"idf_score": 5.8805329864007
},
{
"role": "en... | [
{
"hop": 1,
"relationship": "Designates",
"source_file": "MCD_10k_2023.pdf",
"page_id": "page_48",
"chunk_id": "chunk_1",
"chunk_text": "## Net\tInvestment\tHedges\n\nThe\tCompany\tuses\tforeign\tcurrency\tdenominated\tdebt\t(third-party\tand\tintercompany)\tand\tforeign\tcurrency\tderivativ... |
qualitative_2hop_cross_company-00210 | What is the combined total of Loans and Leases reported by BAC and C as of December 31, 2024, and how does this figure compare to the total assets of BAC on the same date? | The combined total of Loans and Leases for BAC and C is $1,272,835 million ($1,095,835 million from BAC + $177 million from C). This combined Loans and Leases amount represents approximately 39.03% of BAC’s total assets of $3,261,519 million as of December 31, 2024. | [
"Step 1: From BAC's 10-K filing, extract the 'Loans and leases' value for December 31, 2024, which is $1,095,835 million.",
"Step 2: From C's 10-K filing, extract the 'Loans and leases' fair value for December 31, 2024, which is $177 million.",
"Step 3: Add the two values to calculate the combined Loans and Lea... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Financials | Diversified Banks | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "BAC",
"name": "BAC",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Loans_and_Leases",
"name": "Loans and Leases",
"type": "FIN_INST",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "BAC_10k_2024.pdf",
"page_id": "page_31",
"chunk_id": "chunk_2",
"chunk_text": "| | December 31 | December 31 | | |\n|------------------... |
qualitative_2hop_cross_company-00211 | What percentage equity ownership interest in Sabal Trail does Duke Energy disclose through its GU&I segment, and what does NextEra Energy's 10-K confirm about its own stake in the same entity? | Duke Energy discloses through its GU&I segment that it holds a 7.5% equity ownership interest in Sabal Trail. NextEra Energy's 10-K confirms that it has an ownership interest in Sabal Trail Transmission, LLC, but does not specify the exact percentage of its stake. | [
"Step 1: From Duke Energy's 10-K (GU&I segment), extract the explicitly stated 7.5% equity ownership in Sabal Trail.",
"Step 2: From NextEra Energy's 10-K, identify the confirmation of its stake in Sabal Trail Transmission, LLC, while noting that the exact percentage is not disclosed.",
"Step 3: Synthesize both... | qualitative | 2 | cross_company | chain | ORG -[Has_Stake_In]-> COMP <-[Has_Stake_In]- ORG | inter_document_cross_company | Utilities | Electric Utilities | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "DUK",
"name": "DUK",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Sabal_Trail",
"name": "Sabal Trail",
"type": "COMP",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
"id"... | [
{
"hop": 1,
"relationship": "Has_Stake_In",
"source_file": "DUK_10k_2024.pdf",
"page_id": "page_18",
"chunk_id": "chunk_1",
"chunk_text": "## BUSINE SS\n\nI n residential, com m ercial and industrial custom er m arkets, natural gas distribution operations com pete with other com panies that ... |
qualitative_2hop_cross_company-00212 | How does Chevron's average daily crude oil production from its joint venture with QatarEnergy compare to ExxonMobil's gross liquefied natural gas capacity linked to QatarEnergy partnerships? | Chevron's average daily crude oil production from its joint venture with QatarEnergy is 13 thousand barrels per day (MBD), while ExxonMobil's gross liquefied natural gas (LNG) capacity associated with QatarEnergy partnerships is 52.3 million metric tons per year. | [
"Step 1: From Chevron’s 10-K filing, extract the 'Average Daily Net Production' for 'QatarEnergy LNG N(3)', which shows a crude oil production of 13 MBD at a 30% interest.",
"Step 2: From ExxonMobil’s 10-K filing, extract the 'gross liquefied natural gas capacity' associated with QatarEnergy partnerships, which i... | qualitative | 2 | cross_company | chain | ORG -[Partners_With]-> COMP <-[Partners_With]- ORG | inter_document_cross_company | Energy | Oil & Gas Exploration & Production | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "COP",
"name": "COP",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "QatarEnergy",
"name": "QatarEnergy",
"type": "COMP",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
"id"... | [
{
"hop": 1,
"relationship": "Partners_With",
"source_file": "COP_10k_2024.pdf",
"page_id": "page_11",
"chunk_id": "chunk_2",
"chunk_text": "| | | | 2024 | 2024 | 2024 | 2024 |\n|----------------------------... |
qualitative_2hop_cross_company-00213 | How much did the decline in Enbrel revenues internationally impact PFE's total revenue in 2022, and what was the corresponding revenue from Enbrel in the ROW market for AMGN in the same year? | The decline in Enbrel revenues internationally impacted PFE's total revenue by $320 million in 2022. In the same year, AMGN reported $113 million in revenue from Enbrel in the ROW (Rest of World) market. | [
"Step 1: Extract from source A - AMGN reported $113 million in Enbrel revenue for the ROW market in 2021.",
"Step 2: Extract from source B - PFE reported that the decline in Enbrel revenues internationally impacted its total revenue by $320 million in 2022.",
"Step 3: Synthesize - Combine the specific financial... | qualitative | 2 | cross_company | chain | ORG -[Produces]-> PRODUCT <-[Impacted_By]- ORG | inter_document_cross_company | Health Care | Biotechnology | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "AMGN",
"name": "AMGN",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Enbrel",
"name": "Enbrel",
"type": "PRODUCT",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
"id": "PF... | [
{
"hop": 1,
"relationship": "Produces",
"source_file": "AMGN_10k_2022.pdf",
"page_id": "page_114",
"chunk_id": "chunk_2",
"chunk_text": "| | Year ended December 31, 2021 | Year ended December 31, 2021 | Year ended December 31, 2021 | Year ended December 31, 2020... |
qualitative_2hop_cross_company-00214 | Given the auditor's statements about the inherent limitations of internal control over financial reporting in both McDonald's and Nike's 2023 10-K filings, how does the deterioration in compliance pose a similar theoretical risk to the financial reporting accuracy of both companies, despite their independent audit conc... | Both McDonald's and Nike received unqualified opinions on their internal controls over financial reporting, but both auditors explicitly noted that internal control systems have inherent limitations and are subject to the risk that compliance with policies may deteriorate over time. This shared warning indicates that d... | [
"Step 1: Extract from source A - McDonald's auditor explicitly states that 'projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> RISK_FACTOR <-[Discloses]- ORG | inter_document_cross_company | Consumer Discretionary | Restaurants | hard | 5.069603 | 47 | [
{
"role": "start",
"id": "MCD",
"name": "MCD",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Deterioration_in_Compliance",
"name": "Deterioration in Compliance",
"type": "RISK_FACTOR",
"year": null,
"idf_score": 5.0696027701843... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "MCD_10k_2023.pdf",
"page_id": "page_64",
"chunk_id": "chunk_1",
"chunk_text": "The\tBoard\tof\tDirectors\tand\tShareholders\tof\tMcDonald's\tCorporation\n\n## Opinion\ton\tInternal\tControl\tover\tFinancial\tReporting\n\nWe\t have\t a... |
qualitative_2hop_cross_company-00215 | How does the impact of data localization regulations on American Express's international growth strategy compare to Bank of America's exposure to similar regulatory constraints, based on their respective 2024 10-K filings? | American Express highlights that data localization regulations could hinder its international growth by limiting its ability to replicate its business model abroad and face challenges in acquiring new card members and merchants. Bank of America, on the other hand, is subject to evolving legal and regulatory expectation... | [
"Step 1: From AXP 2024 10-K, data localization is explicitly mentioned as a potential barrier to international growth, affecting the company's ability to replicate its business model and acquire new international customers.",
"Step 2: From BAC 2024 10-K, data localization is part of a broader set of evolving lega... | qualitative | 2 | cross_company | chain | ORG -[Impacted_By]-> MACRO_CONDITION <-[Subject_To]- ORG | inter_document_cross_company | Financials | Consumer Finance | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "AXP",
"name": "AXP",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Data_Localization",
"name": "Data Localization",
"type": "MACRO_CONDITION",
"year": null,
"idf_score": 6.573680166960646
},
{
... | [
{
"hop": 1,
"relationship": "Impacted_By",
"source_file": "AXP_10k_2024.pdf",
"page_id": "page_93",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\n- our ability to ex pand our leadership in the premium consumer space, including with Millennial and Gen-Z consumers, which will b... |
qualitative_2hop_cross_company-00216 | How do the disclosed risks related to bandwidth cost increases affect the financial exposure of both Google and Netflix, and what does this imply about their vulnerability to changes in internet access pricing models? | Both Google and Netflix explicitly disclose their dependence on internet access and the potential financial impacts of increased bandwidth costs. Google states that internet access providers may 'charge for access to certain of our products and services, which could lead to additional expenses and the loss of users and... | [
"Step 1: Extract from source A - Google states that increased fees for internet access could lead to 'additional expenses and the loss of users and advertisers.'",
"Step 2: Extract from source B - Netflix notes that 'usage based pricing' or 'bandwidth caps' could 'incur greater operating expenses and negatively i... | qualitative | 2 | cross_company | chain | ORG -[Depends_On]-> PRODUCT <-[Depends_On]- ORG | inter_document_cross_company | Communication Services | Interactive Media & Services | hard | 5.475068 | 47 | [
{
"role": "start",
"id": "GOOGL",
"name": "GOOGL",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Internet_Access",
"name": "Internet Access",
"type": "PRODUCT",
"year": null,
"idf_score": 5.475067878292536
},
{
"role": ... | [
{
"hop": 1,
"relationship": "Depends_On",
"source_file": "GOOGL_10k_2023.pdf",
"page_id": "page_19",
"chunk_id": "chunk_1",
"chunk_text": "uniformly\thigh-quality\tcontent.\tIncreased\tuse\tof\tAI\tin\tour\tofferings\tand\tinternal\tsystems\tmay\tcreate\tnew\tavenues\tof\tabuse\tfor bad\tact... |
qualitative_2hop_cross_company-00217 | How does the application of FERC Rate Regulation create different audit challenges for Duke Energy Ohio's regulatory asset evaluations compared to FPL's regulatory liability assessments, given their distinct regulatory environments in Ohio and Florida? | Duke Energy Ohio is subject to rate regulation by the Public Utilities Commission of Ohio and the Kentucky Public Service Commission, which oversee its electric and gas rates. Management applies regulated operations accounting, requiring judgment to determine if incurred costs qualify as regulatory assets based on the ... | [
"Step 1: Extract from source A - Duke Energy Ohio is regulated by the Public Utilities Commission of Ohio and the Kentucky Public Service Commission, and its audit focused on regulatory asset recoverability assumptions tied to future commission decisions.",
"Step 2: Extract from source B - FPL is regulated by the... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Subject_To]- ORG | inter_document_cross_company | Utilities | Electric Utilities | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "DUK",
"name": "DUK",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "FERC_Rate_Regulation",
"name": "FERC Rate Regulation",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 6.573680166960646
... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "DUK_10k_2024.pdf",
"page_id": "page_104",
"chunk_id": "chunk_1",
"chunk_text": "## REPORT OF INDE PE N D E N T R E G ISTE R E D PU B LIC ACCO U N TIN G F IR M\n\nTo the shareholder and the Board of D irectors of D uke E nergy O hio,... |
qualitative_2hop_cross_company-00218 | How do XOM's proved reserves in Australia/Oceania compare with CVX's disclosures about reserves in the same region? | ExxonMobil (XOM) reported 648 million barrels of oil-equivalent proved reserves in Australia/Oceania from its consolidated subsidiaries and equity companies combined. Chevron (CVX) disclosed that it has operations in Australia/Oceania as part of its geographic reporting, but it did not specify a numerical value for pro... | [
"Step 1: From XOM's 10-K filing, extract the total proved reserves in Australia/Oceania, which includes both consolidated subsidiaries and equity companies. The total is 648 million barrels of oil-equivalent.",
"Step 2: From CVX's 10-K filing, identify any mention of proved reserves in Australia/Oceania. The fili... | qualitative | 2 | cross_company | chain | ORG -[Operates_In]-> GPE <-[Operates_In]- ORG | inter_document_cross_company | Energy | Integrated Oil & Gas | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "CVX",
"name": "CVX",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Australia/Oceania",
"name": "Australia/Oceania",
"type": "GPE",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end... | [
{
"hop": 1,
"relationship": "Operates_In",
"source_file": "CVX_10k_2022.pdf",
"page_id": "page_99",
"chunk_id": "chunk_1",
"chunk_text": "proved reserves, and changes in estimated discounted future net cash flows. The amounts for consolidated companies are organized by geographic areas in... |
qualitative_2hop_cross_company-00219 | How does the competitive landscape for Xeljanz, as marketed by Pfizer, potentially affect Amgen's strategic positioning in the U.S. biologics market, given the patent expiration timeline for Xeljanz? | Amgen faces direct competition from Pfizer's Xeljanz in the U.S. market for ENBREL, one of Amgen’s key products. Pfizer's Xeljanz has a U.S. basic product patent expiration in 2025, which may lead to increased market pressure on Amgen as biosimilars or alternative therapies could emerge post-patent expiration, affectin... | [
"Step 1: Extract from source A - Amgen lists Xeljanz (marketed by Pfizer) as a U.S.-only competitor to ENBREL, one of Amgen’s major products.",
"Step 2: Extract from source B - Xeljanz’s U.S. basic product patent expires in 2025, which could open the market to biosimilars or alternative treatments.",
"Step 3: S... | qualitative | 2 | cross_company | chain | ORG -[Competes_Against]-> PRODUCT <-[Produces]- ORG | inter_document_cross_company | Health Care | Biotechnology | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "AMGN",
"name": "AMGN",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Xeljanz",
"name": "Xeljanz",
"type": "PRODUCT",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
"id": "... | [
{
"hop": 1,
"relationship": "Competes_Against",
"source_file": "AMGN_10k_2022.pdf",
"page_id": "page_16",
"chunk_id": "chunk_2",
"chunk_text": "| Product | Territory | Competitor-marketed product | Competitors |\n|--------------|-------... |
qualitative_2hop_cross_company-00220 | How do the differences in tax credit expiration timelines between CRM and TXN affect their respective income tax audit risk exposure? | CRM has federal research and development tax credits of $259 million expiring between fiscal 2037 and 2044, and foreign tax credits of $164 million expiring between fiscal 2029 and 2034. TXN has $82 million in liabilities for uncertain tax positions that, if recognized, would lower its effective tax rate. These differe... | [
"Step 1: Extract from CRM evidence - Federal R&D tax credits of $259 million expiring 2037-2044 and foreign tax credits of $164 million expiring 2029-2034",
"Step 2: Extract from TXN evidence - $82 million liabilities for uncertain tax positions with open statutes from 2017 and pending treaty procedures for 2018-... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Subject_To]- ORG | inter_document_cross_company | Information Technology | Application Software | hard | 5.069603 | 47 | [
{
"role": "start",
"id": "CRM",
"name": "CRM",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Income_Tax_Audits",
"name": "Income Tax Audits",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 5.069602770184371
},
... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "CRM_10k_2023.pdf",
"page_id": "page_89",
"chunk_id": "chunk_3",
"chunk_text": "\nAt\tJanuary\t31,\t2024,\tfor\tfederal\tincome\ttax\tpurposes,\tthe\tCompany\thad\tnet\toperating\tloss\tcarryforwards\tof\tapproximately\t$168\tmillion,\... |
qualitative_2hop_cross_company-00221 | How does Colgate-Palmolive's reliance on traditional retailers, as a supplier, and PepsiCo's dependence on those same retailers for distribution collectively expose both companies to risks from the shift toward e-commerce channels? | Colgate-Palmolive supplies products to traditional retailers, which are a key part of its distribution network, while PepsiCo depends on these same traditional retailers to sell its products. Both companies face risks as the retail landscape evolves, with traditional retailers losing market share to e-commerce platform... | [
"Step 1: Extract from evidence_source_a - Colgate-Palmolive sells products primarily to traditional and e-commerce retailers, wholesalers, and distributors worldwide.",
"Step 2: Extract from evidence_source_b - PepsiCo states that a shift in market share from traditional retailers to e-commerce or hard discounter... | qualitative | 2 | cross_company | chain | ORG -[Supplies]-> COMP <-[Depends_On]- ORG | inter_document_cross_company | Consumer Staples | Household Products | hard | 6.168215 | 47 | [
{
"role": "start",
"id": "CL",
"name": "CL",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Traditional_Retailers",
"name": "Traditional Retailers",
"type": "COMP",
"year": null,
"idf_score": 6.168215058852481
},
{
"role... | [
{
"hop": 1,
"relationship": "Supplies",
"source_file": "CL_10k_2022.pdf",
"page_id": "page_77",
"chunk_id": "chunk_1",
"chunk_text": "## COLGATE-PALMOLIVE COMPANY\n\n## Notes to Consolidated Financial Statements\n\n(Dollars in Millions Except Share and Per Share Amounts)\n\n## 1. Nature o... |
qualitative_2hop_cross_company-00222 | How does the 'change of control' provision in NFLX's Senior Notes potentially interact with the concentrated stock ownership structure at GOOGL, particularly in terms of financial obligations and corporate governance constraints? | NFLX's Senior Notes require the company to repay holders at 101% of principal plus accrued interest upon a change of control, creating a significant financial obligation if such an event occurs. Meanwhile, GOOGL's concentrated ownership structure—where Larry Page and Sergey Brin control approximately 51.5% of the votin... | [
"Step 1: Extract from source A - GOOGL has concentrated stock ownership where Larry Page and Sergey Brin control 51.5% of voting power, and structural provisions (e.g., no cumulative voting, no written consent) discourage takeovers.",
"Step 2: Extract from source B - NFLX's Senior Notes must be repaid at 101% of ... | qualitative | 2 | cross_company | chain | ORG -[Negatively_Impacts]-> REGULATORY_REQUIREMENT <-[Subject_To]- ORG | inter_document_cross_company | Communication Services | Interactive Media & Services | hard | 5.320917 | 47 | [
{
"role": "start",
"id": "GOOGL",
"name": "GOOGL",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Change_of_Control",
"name": "Change of Control",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 5.320917198465278
... | [
{
"hop": 1,
"relationship": "Negatively_Impacts",
"source_file": "GOOGL_10k_2023.pdf",
"page_id": "page_23",
"chunk_id": "chunk_1",
"chunk_text": "unable\tor\tfail\tto\tcollect\ttaxes\ton\tbehalf\tof\tcustomers,\temployees\tand\tpartners\tas\tthe\twithholding\tagent,\twe\tcould\tbecome\tliab... |
qualitative_2hop_cross_company-00223 | How did the elimination of the Medicaid rebate cap impact Merck's 2024 financial performance for Januvia, Janumet, and Janumet XR, and how does this Medicaid-related dynamic affect the revenue recognition approach CVS must apply for its long-term care pharmacy services? | The elimination of the Medicaid rebate cap caused Merck to pay more in Medicaid rebates than it received from Medicaid sales of Januvia, Janumet, and Janumet XR in 2024. This led Merck to lower the list price of these products in 2025 to align with net prices, which will reduce rebate amounts and increase realized net ... | [
"Step 1: Extract from source B - Merck paid more in Medicaid rebates than it received from Medicaid sales of Januvia, Janumet, and Janumet XR in 2024 due to the elimination of the rebate cap.",
"Step 2: Extract from source B - Merck lowered list prices in 2025 to align with net prices, which will reduce rebate am... | qualitative | 2 | cross_company | chain | ORG -[Depends_On]-> REGULATORY_REQUIREMENT <-[Discloses]- ORG | inter_document_cross_company | Health Care | Health Care Services | hard | 5.657389 | 47 | [
{
"role": "start",
"id": "CVS",
"name": "CVS",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Medicaid_Programs",
"name": "Medicaid Programs",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 5.657389435086491
},
... | [
{
"hop": 1,
"relationship": "Depends_On",
"source_file": "CVS_10k_2024.pdf",
"page_id": "page_126",
"chunk_id": "chunk_1",
"chunk_text": "future goods and services. Subscriptions are paid for on a monthly or annual basis at the time of or in advance of the Company delivering the goods and se... |
qualitative_2hop_cross_company-00224 | How does the impact of social unrest on consumer behavior and brand image differ between MCD and NKE based on their 2023 10-K disclosures, particularly in terms of operational risks and brand reputation? | MCD identifies social unrest as a risk that can adversely affect consumer behavior and confidence levels, disrupt supply availability and costs, and impact local operations, which in turn can affect their results and prospects. Additionally, MCD notes that insurance proceeds may be delayed or insufficient to fully cove... | [
"Step 1: Extract from source A - MCD notes that social unrest can adversely affect consumer behavior, confidence levels, supply availability and costs, and local operations, with potential delays or insufficient insurance proceeds.",
"Step 2: Extract from source B - NKE highlights that social unrest can damage br... | qualitative | 2 | cross_company | chain | ORG -[Impacted_By]-> RISK_FACTOR <-[Impacted_By]- ORG | inter_document_cross_company | Consumer Discretionary | Restaurants | medium | 4.781921 | 47 | [
{
"role": "start",
"id": "MCD",
"name": "MCD",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Social_Unrest",
"name": "Social Unrest",
"type": "RISK_FACTOR",
"year": null,
"idf_score": 4.78192069773259
},
{
"role": "end"... | [
{
"hop": 1,
"relationship": "Impacted_By",
"source_file": "MCD_10k_2023.pdf",
"page_id": "page_33",
"chunk_id": "chunk_2",
"chunk_text": "Severe\tweather\tconditions,\tnatural\tdisasters,\tacts\tof\twar,\tterrorism\tor\tother\thostilities,\tsocial\tunrest\tor\tclimate\tchange\t(or expectatio... |
qualitative_2hop_cross_company-00225 | How does the change in regulatory treatment related to pension cost recognition timing at Duke Energy Florida impact the consistency of cost recovery for retail customers, and how does this contrast with NextEra Energy's treatment of renewable energy tax credits in terms of cash flow impact for 2024? | Duke Energy Florida changed its pension asset valuation method to a five-year smoothing approach, which aligns the timing of pension cost recognition with the ratemaking process, thereby reducing the impact of market volatility on customer rates. This change resulted in a $24 million retrospective adjustment. In contra... | [
"Step 1: Extract from evidence_source_a - Duke Energy Florida changed its pension asset valuation method to a five-year smoothing approach, resulting in a $24 million retrospective adjustment to mitigate market volatility on retail customer rates.",
"Step 2: Extract from evidence_source_b - NextEra Energy reporte... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Subject_To]- ORG | inter_document_cross_company | Utilities | Electric Utilities | hard | 6.168215 | 47 | [
{
"role": "start",
"id": "DUK",
"name": "DUK",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Regulatory_Treatment",
"name": "Regulatory Treatment",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 6.168215058852481
... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "DUK_10k_2024.pdf",
"page_id": "page_217",
"chunk_id": "chunk_1",
"chunk_text": "Effective D ecem ber 31, 2022, D uke E nergy F lorida changed its m ethod for calculating the m arket related value of plan assets (M R VA) from the fair... |
qualitative_2hop_cross_company-00226 | How does the ACA's regulatory impact on CVS's Health Care Benefits segment differ from its effect on Merck's pharmaceutical pricing strategy, based on the specific regulatory and market pressures each company describes? | The ACA imposes direct regulatory compliance burdens on CVS by restricting how it standardizes Health Care Benefits products across states, affecting pricing, underwriting, and required benefits, which increases operational complexity and costs. In contrast, for Merck, the ACA contributes to broader pricing pressures f... | [
"Step 1: From evidence_source_a, CVS states that the ACA restricts its ability to standardize Health Care Benefits products across states, affecting pricing, underwriting, and required benefits, increasing costs and operational complexity.",
"Step 2: From evidence_source_b, Merck notes that the ACA contributes to... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Subject_To]- ORG | inter_document_cross_company | Health Care | Health Care Services | hard | 5.320917 | 47 | [
{
"role": "start",
"id": "CVS",
"name": "CVS",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "ACA",
"name": "ACA",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 5.320917198465278
},
{
"role": "end",
"i... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "CVS_10k_2024.pdf",
"page_id": "page_33",
"chunk_id": "chunk_1",
"chunk_text": "## Laws and Regulations Related to the Health Care Benefits Segment\n\nIn addition to the laws and regulations discussed above that may affect multiple seg... |
qualitative_2hop_cross_company-00227 | How do evolving ESG reporting standards impact Salesforce's ability to achieve its ESG goals and Texas Instruments' compliance costs, based on their respective 2023 disclosures? | Evolving ESG reporting standards pose dual challenges for both Salesforce and Texas Instruments, affecting Salesforce’s ability to meet its ESG goals and increasing compliance costs for Texas Instruments. Salesforce disclosed that its ESG goals, including commitments to reducing greenhouse gas emissions and advancing d... | [
"Step 1: Extract from Salesforce's 2023 10-K - The company has public ESG goals, including reducing greenhouse gas emissions and advancing diversity, and acknowledges that evolving regulatory requirements affecting ESG disclosures are a risk to achieving or accurately reporting on these goals.",
"Step 2: Extract ... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Impacted_By]- ORG | inter_document_cross_company | Information Technology | Application Software | hard | 5.069603 | 47 | [
{
"role": "start",
"id": "CRM",
"name": "CRM",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "ESG_Reporting_Standards",
"name": "ESG Reporting Standards",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 5.0696027701... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "CRM_10k_2023.pdf",
"page_id": "page_24",
"chunk_id": "chunk_1",
"chunk_text": "## Table\tof\tContents\n\nin\tlegal\tproceedings\tthat\twe\tshould\tbe\tliable\tfor\tthe\tuse\tof\tcertain\tof\tour\tproducts\tby\tthird\tparties.\tAlthoug... |
qualitative_2hop_cross_company-00228 | What is American Express's required CET1 capital ratio under regulatory guidelines, and how does failing to maintain this threshold potentially expose the company to the types of regulatory consequences described in Bank of America's 10-K? | American Express is required to maintain a CET1 capital ratio of at least 7.0% under effective minimum capital regulations. If the company were to fall below this threshold, it could face regulatory restrictions similar to those described by Bank of America, including limitations on activities, restrictions on acquisit... | [
"Step 1: From AXP's 10-K, extract the effective minimum CET1 capital ratio of 7.0% for American Express Company.",
"Step 2: From BAC's 10-K, extract the regulatory risk description, specifically that failure to maintain minimum capital ratios could result in limitations on activities and acquisitions for financia... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> REGULATORY_REQUIREMENT <-[Subject_To]- ORG | inter_document_cross_company | Financials | Consumer Finance | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "AXP",
"name": "AXP",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Minimum_Capital_Ratios",
"name": "Minimum Capital Ratios",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 6.573680166960... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "AXP_10k_2024.pdf",
"page_id": "page_158",
"chunk_id": "chunk_2",
"chunk_text": "| (Millions, except percentages) | CET 1 capital | Tier 1 capital | Total capital | CET 1 capital ratio | Tier 1 capital ratio | Total capital ... |
qualitative_2hop_cross_company-00229 | How did ConocoPhillips' and ExxonMobil's production activities in Qatar differ in 2021, and what specific metrics indicate their respective levels of operational engagement in the region? | ConocoPhillips' Europe, Middle East and North Africa segment, which includes operations in Qatar, contributed $1,167 million in earnings during 2021, with production contributions of 12% of consolidated liquids and 14% of consolidated natural gas. This reflects a significant operational footprint in the region. In cont... | [
"Step 1: From evidence_source_a, ConocoPhillips' Europe, Middle East and North Africa segment, which includes Qatar, generated $1,167 million in earnings, contributing 12% of consolidated liquids and 14% of natural gas production in 2021.",
"Step 2: From evidence_source_b, ExxonMobil completed 4.8 net development... | qualitative | 2 | cross_company | chain | ORG -[Operates_In]-> GPE <-[Operates_In]- ORG | inter_document_cross_company | Energy | Oil & Gas Exploration & Production | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "COP",
"name": "COP",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Qatar",
"name": "Qatar",
"type": "GPE",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
"id": "XOM",
... | [
{
"hop": 1,
"relationship": "Operates_In",
"source_file": "COP_10k_2022.pdf",
"page_id": "page_51",
"chunk_id": "chunk_3",
"chunk_text": "\nThe Europe, Middle East and North Africa segment consists of operations principally located in the Norwegian sector of the North Sea; the Norwegian Sea;... |
qualitative_2hop_cross_company-00230 | How do the differences in the impairment testing methodologies for indefinite-lived intangible assets between Colgate-Palmolive and Coca-Cola reflect in their respective use of valuation techniques, and what specific valuation methodologies does Coca-Cola employ when performing a quantitative impairment test? | Colgate-Palmolive primarily uses the income approach for quantitative impairment testing of indefinite-lived intangible assets, which involves estimating future cash flows, royalty rates, and discount rates. Coca-Cola, on the other hand, uses both discounted cash flow models and a market approach when performing quanti... | [
"Step 1: From evidence_source_a, Colgate-Palmolive uses the income approach for quantitative impairment testing of indefinite-lived intangible assets, which includes estimates of future cash flows, royalty rates, and discount rates.",
"Step 2: From evidence_source_b, Coca-Cola uses both discounted cash flow model... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> ACCOUNTING_POLICY <-[Performs]- ORG | inter_document_cross_company | Consumer Staples | Household Products | hard | 5.069603 | 47 | [
{
"role": "start",
"id": "CL",
"name": "CL",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Impairment_Tests",
"name": "Impairment Tests",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 5.069602770184371
},
{
"r... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "CL_10k_2024.pdf",
"page_id": "page_81",
"chunk_id": "chunk_1",
"chunk_text": "## COLGATE-PALMOLIVE COMPANY\n\n## Notes to Consolidated Financial Statements (continued)\n\n(Dollars in Millions Ex cept Share and Per Share Amounts)\n\n##... |
qualitative_2hop_cross_company-00231 | What is the hypothetical increase in Bank of America's allowance for credit losses under an adverse macroeconomic scenario, and how does their model validation policy help address the uncertainty in this estimate? | Under an adverse macroeconomic scenario, Bank of America's allowance for credit losses could hypothetically increase by approximately $4.8 billion compared to the baseline scenario. This sensitivity analysis assumes a peak U.S. unemployment rate over two percentage points higher than the baseline, a decline in U.S. rea... | [
"Step 1: Extract from evidence_source_b - Identify the $4.8 billion hypothetical increase in allowance for credit losses under an adverse macroeconomic scenario.",
"Step 2: Extract from evidence_source_b - Understand the assumptions behind the adverse scenario, including a higher unemployment rate, GDP decline, a... | qualitative | 2 | cross_company | chain | ORG -[Performs]-> ACCOUNTING_POLICY <-[Subject_To]- ORG | inter_document_cross_company | Financials | Consumer Finance | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "AXP",
"name": "AXP",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Model_Validation_Policy",
"name": "Model Validation Policy",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 6.573680166960646... | [
{
"hop": 1,
"relationship": "Performs",
"source_file": "AXP_10k_2024.pdf",
"page_id": "page_82",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\n## FUNDING & LIQUIDITY RISK MANAGEMENT PROCESS\n\nWe define funding and liquidity risk as our inability to meet our ongoing finan... |
qualitative_2hop_cross_company-00232 | How does the ACA's minimum Medical Loss Ratio (MLR) requirement for Medicare Advantage and Part D plans impact both CVS's enrollment eligibility and Merck's drug pricing strategies under Medicare Part D, and what are the potential consequences for each company? | The ACA's requirement that Medicare Advantage and Part D plans maintain a minimum MLR of 85% directly affects CVS's ability to enroll new members if certain contracts fail to meet this threshold for three consecutive years, and could lead to contract termination after five years. This forces CVS to closely manage its b... | [
"Step 1: Extract from evidence_source_a - The ACA requires a minimum MLR of 85% for Medicare Advantage and Part D plans, and contracts that fail to meet this for three consecutive years risk losing new enrollment eligibility, and after five years, face termination.",
"Step 2: Extract from evidence_source_b - Merc... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Subject_To]- ORG | inter_document_cross_company | Health Care | Health Care Services | hard | 5.320917 | 47 | [
{
"role": "start",
"id": "CVS",
"name": "CVS",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "ACA",
"name": "ACA",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 5.320917198465278
},
{
"role": "end",
"i... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "CVS_10k_2024.pdf",
"page_id": "page_22",
"chunk_id": "chunk_1",
"chunk_text": "The provisions of the ACA significantly increased the Company's exposure to funding and regulation of, and changes in government policy with respect to and... |
qualitative_2hop_cross_company-00233 | How do the differences in the impairment testing methodologies for indefinite-lived intangible assets between Colgate-Palmolive and Coca-Cola affect the potential for impairment charges, and what specific valuation methods do each company use in these tests? | Colgate-Palmolive primarily uses the income approach, which includes estimates of future cash flows, royalty rates, and discount rates, to determine the fair value of its indefinite-lived intangible assets during impairment testing. Coca-Cola, on the other hand, uses both discounted cash flow models and a market approa... | [
"Step 1: From evidence_source_a, Colgate-Palmolive uses the income approach for impairment testing of indefinite-lived intangible assets, which includes estimates of future cash flows, royalty rates, and discount rates.",
"Step 2: From evidence_source_b, Coca-Cola uses both discounted cash flow models and a marke... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> ACCOUNTING_POLICY <-[Conducts]- ORG | inter_document_cross_company | Consumer Staples | Household Products | hard | 5.069603 | 47 | [
{
"role": "start",
"id": "CL",
"name": "CL",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Impairment_Tests",
"name": "Impairment Tests",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 5.069602770184371
},
{
"r... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "CL_10k_2024.pdf",
"page_id": "page_81",
"chunk_id": "chunk_1",
"chunk_text": "## COLGATE-PALMOLIVE COMPANY\n\n## Notes to Consolidated Financial Statements (continued)\n\n(Dollars in Millions Ex cept Share and Per Share Amounts)\n\n##... |
qualitative_2hop_cross_company-00234 | How does the implementation of the EU Medical Device Regulation (MDR) impact both Abbott's and Medtronic's regulatory strategies for CE marking, and what specific compliance timelines must each company adhere to for maintaining market access in the EU? | Abbott must ensure that all its medical devices comply with the EU MDR by May 26, 2021, or face conditional post-market requirements. Medtronic, on the other hand, must obtain CE Mark certification under the new MDR for new devices and can continue marketing devices with valid CE certificates issued under the old direc... | [
"Step 1: Extract from source A - Abbott must comply with the EU MDR by May 26, 2021, and may face post-market trials depending on regulatory conditions.",
"Step 2: Extract from source B - Medtronic must obtain CE Mark certification under the new MDR for new devices, while devices with valid CE certificates under ... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> REGULATORY_REQUIREMENT <-[Depends_On]- ORG | inter_document_cross_company | Health Care | Health Care Equipment | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "ABT",
"name": "ABT",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "CE_Mark",
"name": "CE Mark",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end"... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "ABT_10k_2022.pdf",
"page_id": "page_36",
"chunk_id": "chunk_1",
"chunk_text": "In the EU, medical devices are also categorized into different classes and the regulatory process, which had been governed by the European Medical Device Di... |
qualitative_2hop_cross_company-00235 | How does Adobe's transition to SaaS licensing help combat product piracy, and how does this model differ in financial recognition from Cisco's treatment of SaaS as a performance obligation? | Adobe's transition to a SaaS-based subscription model improves its ability to combat product piracy by restricting unauthorized access through cloud-based delivery and user authentication mechanisms. This is supported by Adobe's 10-K, which states that the shift to SaaS combined with cloud computing has 'improved effor... | [
"Step 1: From Adobe's 10-K, extract the statement that transitioning to a subscription-based model and cloud computing has improved anti-piracy efforts.",
"Step 2: From Cisco's 10-K, extract the classification of SaaS as a distinct performance obligation with revenue recognized ratably over the contract term.",
... | qualitative | 2 | cross_company | chain | ORG -[Offers]-> PRODUCT <-[Classifies]- ORG | inter_document_cross_company | Information Technology | Application Software | hard | 5.880533 | 47 | [
{
"role": "start",
"id": "ADBE",
"name": "ADBE",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "SaaS",
"name": "SaaS",
"type": "PRODUCT",
"year": null,
"idf_score": 5.8805329864007
},
{
"role": "end",
"id": "CSCO",
... | [
{
"hop": 1,
"relationship": "Offers",
"source_file": "ADBE_10k_2022.pdf",
"page_id": "page_18",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\n## PRODUCT DEVELOPMENT\n\nA continuous high level of investment is required for the enhancement of existing solutions and the developm... |
qualitative_2hop_cross_company-00236 | How do the impairment test methodologies for indefinite-lived intangible assets differ between Colgate-Palmolive and Coca-Cola based on their respective 2024 10-K disclosures, and what specific valuation approaches and assumptions are used by each company in their quantitative analyses? | Colgate-Palmolive uses the income approach for quantitative impairment testing of indefinite-lived intangible assets, which involves estimates such as future cash flows, royalty rates, and discount rates. Coca-Cola also conducts impairment tests involving critical estimates, including sales volume, pricing, royalty rat... | [
"Step 1: From evidence_source_a, extract that Colgate-Palmolive uses the income approach for impairment testing, which includes estimates like future cash flows, royalty rates, and discount rates, and that third-party valuation firms are engaged for fair value determinations.",
"Step 2: From evidence_source_b, ex... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> ACCOUNTING_POLICY <-[Complies_With]- ORG | inter_document_cross_company | Consumer Staples | Household Products | hard | 5.069603 | 47 | [
{
"role": "start",
"id": "CL",
"name": "CL",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Impairment_Tests",
"name": "Impairment Tests",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 5.069602770184371
},
{
"r... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "CL_10k_2024.pdf",
"page_id": "page_81",
"chunk_id": "chunk_1",
"chunk_text": "## COLGATE-PALMOLIVE COMPANY\n\n## Notes to Consolidated Financial Statements (continued)\n\n(Dollars in Millions Ex cept Share and Per Share Amounts)\n\n##... |
qualitative_2hop_cross_company-00237 | How does the interest rate sensitivity of GM's marketable debt securities compare to the general investment risk described by Booking Holdings, and what specific financial exposure does GM quantify in its 2023 10-K filing? | GM specifically quantifies its interest rate risk exposure on marketable debt securities, stating that a 50 basis point increase in interest rates would insignificantly decrease the fair value of its $7.6 billion portfolio at year-end 2023. Booking Holdings, on the other hand, provides a general qualitative risk disclo... | [
"Step 1: Extract from source A - Booking Holdings discusses investment risk in marketable debt securities qualitatively but does not provide a specific portfolio value or quantitative interest rate sensitivity.",
"Step 2: Extract from source B - GM provides specific figures: $7.6 billion in marketable debt securi... | qualitative | 2 | cross_company | chain | ORG -[Includes]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Consumer Discretionary | Hotels, Resorts & Cruise Lines | medium | 4.701878 | 47 | [
{
"role": "start",
"id": "BKNG",
"name": "BKNG",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Marketable_Debt_Securities",
"name": "Marketable Debt Securities",
"type": "FIN_INST",
"year": null,
"idf_score": 4.701877990059054
... | [
{
"hop": 1,
"relationship": "Includes",
"source_file": "BKNG_10k_2023.pdf",
"page_id": "page_29",
"chunk_id": "chunk_1",
"chunk_text": "- increased\tvulnerability\tto\tdownturns\tin\tour\tbusiness,\tcompetitive\tpressures,\tand\tadverse\tchanges\tin\tgeneral\teconomic and\tindustry\tconditio... |
qualitative_2hop_cross_company-00238 | How much total equity method income did Boeing report from its investment in ULA in 2021, and how does this compare with the ULA-related earnings included in Lockheed Martin's Space business segment for the same year? | Boeing reported $53 million in equity method income from its investment in ULA in 2021, while Lockheed Martin's Space business segment included its share of earnings from ULA as part of its operating profit, although the exact amount is not specified in the provided excerpt. Therefore, while Boeing's contribution is qu... | [
"Step 1: From Boeing's 2022 10-K filing, it is stated that BDS earnings from operations include $53 million in equity method income from ULA in 2021.",
"Step 2: From Lockheed Martin's 2022 10-K filing, it is noted that the Space business segment includes earnings from its investment in ULA, but no specific dollar... | qualitative | 2 | cross_company | chain | ORG -[Depends_On]-> COMP <-[Has_Stake_In]- ORG | inter_document_cross_company | Industrials | Aerospace & Defense | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "BA",
"name": "BA",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "ULA",
"name": "ULA",
"type": "COMP",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
"id": "LMT",
"name... | [
{
"hop": 1,
"relationship": "Depends_On",
"source_file": "BA_10k_2022.pdf",
"page_id": "page_45",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\nwith the agreement signed in April 2020 with the U.S. Air Force to develop and integrate the new Remote Vision Syst... |
qualitative_2hop_cross_company-00239 | How does the requirement for FRB approval prior to implementing certain risk-weighted asset treatments impact both Citi's regulatory capital management and Wells Fargo's ability to engage in new financial activities, and what specific regulatory thresholds or conditions trigger these impacts? | Citi is required to obtain preapproval from the FRB prior to implementing certain risk-weighted asset treatments, which makes managing its risk-weighted assets more challenging and can lead to changes that negatively impact its capital ratios and regulatory capital requirements. Wells Fargo, as a financial holding comp... | [
"Step 1: From evidence_source_a, Citi must obtain FRB preapproval for certain risk-weighted asset treatments, which affects its ability to manage regulatory capital and can result in changes that negatively impact capital ratios.",
"Step 2: From evidence_source_b, Wells Fargo must obtain FRB approval before any a... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Subject_To]- ORG | inter_document_cross_company | Financials | Diversified Banks | hard | 6.168215 | 47 | [
{
"role": "start",
"id": "C",
"name": "C",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "FRB_Approval",
"name": "FRB Approval",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 6.168215058852481
},
{
"role":... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "C_10k_2024.pdf",
"page_id": "page_60",
"chunk_id": "chunk_1",
"chunk_text": "circumstances, or identify changes in markets or client behaviors not yet inherent in historical data.\n\nCiti could incur significant losses, receive negati... |
qualitative_2hop_cross_company-00240 | How do the new FDA guidelines increase Abbott's regulatory compliance costs and simultaneously heighten Medtronic's product liability risks, and what is the combined effect on their ability to maintain market share in the medical device sector? | The new FDA guidelines increase Abbott's regulatory compliance costs by requiring costly and time-consuming approvals for future products and additional indications, delaying revenue realization and increasing development expenses. Abbott must also spend significant resources to maintain compliance with evolving postma... | [
"Step 1: Extract from source A - Abbott must incur 'substantial additional costs' due to delays in regulatory approvals and ongoing compliance with FDA requirements, including facility inspections and postmarketing reporting.",
"Step 2: Extract from source B - Medtronic faces heightened product liability risks an... | qualitative | 2 | cross_company | chain | ORG -[Faces]-> REGULATORY_REQUIREMENT <-[Negatively_Impacts]- ORG | inter_document_cross_company | Health Care | Health Care Equipment | hard | 6.168215 | 47 | [
{
"role": "start",
"id": "ABT",
"name": "ABT",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "New_FDA_Guidelines",
"name": "New FDA Guidelines",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 6.168215058852481
},... | [
{
"hop": 1,
"relationship": "Faces",
"source_file": "ABT_10k_2022.pdf",
"page_id": "page_12",
"chunk_id": "chunk_1",
"chunk_text": "## Legal and Regulatory Risks\n\n## Abbott is subject to numerous governmental regulations and it can be costly to comply with these regulations and to develop ... |
qualitative_2hop_cross_company-00241 | What is the combined revenue recognition timing difference between SaaS offerings and perpetual software licenses in both Adobe's cloud-based business model and Cisco's Secure, Agile Networks segment, and how does this impact their respective financial reporting strategies? | Adobe recognizes SaaS revenue ratably over the contract term under subscription-based agreements, which improves anti-piracy efforts and supports a more predictable revenue stream. Cisco's SaaS arrangements in its Secure, Agile Networks segment also recognize revenue ratably over the contract term, whereas perpetual so... | [
"Step 1: Extract from source A - Adobe licenses its hosted offerings as SaaS and recognizes revenue ratably under subscription-based agreements, which improves anti-piracy efforts.",
"Step 2: Extract from source B - Cisco recognizes SaaS revenue ratably over the contract term, while perpetual software licenses ar... | qualitative | 2 | cross_company | chain | ORG -[Offers]-> PRODUCT <-[Produces]- ORG | inter_document_cross_company | Information Technology | Application Software | hard | 5.880533 | 47 | [
{
"role": "start",
"id": "ADBE",
"name": "ADBE",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "SaaS",
"name": "SaaS",
"type": "PRODUCT",
"year": null,
"idf_score": 5.8805329864007
},
{
"role": "end",
"id": "CSCO",
... | [
{
"hop": 1,
"relationship": "Offers",
"source_file": "ADBE_10k_2022.pdf",
"page_id": "page_18",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\n## PRODUCT DEVELOPMENT\n\nA continuous high level of investment is required for the enhancement of existing solutions and the developm... |
qualitative_2hop_cross_company-00242 | How does the classification of marketable debt securities as available-for-sale impact the financial reporting of unrealized gains and losses for both Booking Holdings and General Motors, and what specific accounts are affected in each company's consolidated financial statements? | For General Motors, marketable debt securities are classified as available-for-sale, with non-credit related unrealized gains and losses recorded in Accumulated other comprehensive loss until realized, while credit losses are recorded in Interest income and other non-operating income, net. For Booking Holdings, changes... | [
"Step 1: From evidence_source_b, extract that GM classifies marketable debt securities as available-for-sale, with non-credit related unrealized gains and losses recorded in Accumulated other comprehensive loss and credit losses recorded in Interest income and other non-operating income, net.",
"Step 2: From evid... | qualitative | 2 | cross_company | chain | ORG -[Includes]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Consumer Discretionary | Hotels, Resorts & Cruise Lines | medium | 4.701878 | 47 | [
{
"role": "start",
"id": "BKNG",
"name": "BKNG",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Marketable_Debt_Securities",
"name": "Marketable Debt Securities",
"type": "FIN_INST",
"year": null,
"idf_score": 4.701877990059054
... | [
{
"hop": 1,
"relationship": "Includes",
"source_file": "BKNG_10k_2023.pdf",
"page_id": "page_29",
"chunk_id": "chunk_1",
"chunk_text": "- increased\tvulnerability\tto\tdownturns\tin\tour\tbusiness,\tcompetitive\tpressures,\tand\tadverse\tchanges\tin\tgeneral\teconomic and\tindustry\tconditio... |
qualitative_2hop_cross_company-00243 | How does the competitive pressure from cable companies, as described in both Netflix's and AT&T's 10-K filings, differently impact their respective business strategies, particularly in terms of content investment and network infrastructure development? | Netflix faces competitive pressure from cable companies that are increasing their streaming video offerings, which threatens its market share and profitability. This is evident in Netflix's 2023 10-K, where it mentions that traditional providers, including cable network operators, have large content libraries, strong b... | [
"Step 1: Extract from source A - Netflix competes with cable companies in the streaming video market and invests heavily in original content ($17 billion content spend in 2023) to differentiate its service.",
"Step 2: Extract from source B - AT&T competes with cable companies in broadband and voice/data services ... | qualitative | 2 | cross_company | chain | ORG -[Competes_With]-> COMP <-[Competes]- ORG | inter_document_cross_company | Communication Services | Movies & Entertainment | hard | 6.168215 | 47 | [
{
"role": "start",
"id": "NFLX",
"name": "NFLX",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Cable_Companies",
"name": "Cable Companies",
"type": "COMP",
"year": null,
"idf_score": 6.168215058852481
},
{
"role": "end"... | [
{
"hop": 1,
"relationship": "Competes_With",
"source_file": "NFLX_10k_2023.pdf",
"page_id": "page_7",
"chunk_id": "chunk_1",
"chunk_text": "## Table\tof\tContents\n\nmeaningful\tsegments\tof\tthe\tentertainment\tvideo\tmarket.\tTraditional\tproviders\tof\tentertainment\tvideo,\tincluding\tbr... |
qualitative_2hop_cross_company-00244 | How does the shared dependency on Medicare reimbursement rules impact Abbott's and Medtronic's financial risk exposure, given their respective regulatory compliance costs and potential penalties for non-compliance? | Both Abbott and Medtronic face significant financial risk exposure due to their dependency on Medicare reimbursement rules. Abbott incurs substantial costs to comply with evolving healthcare regulations, including those related to Medicare, and potential violations could lead to substantial fines, exclusion from govern... | [
"Step 1: Extract from source A - Abbott faces financial risks due to evolving interpretations of healthcare laws, including Medicare-related regulations, which could require substantial compliance costs and alter sales or marketing practices.",
"Step 2: Extract from source B - Medtronic notes that its customers r... | qualitative | 2 | cross_company | chain | ORG -[Faces]-> REGULATORY_REQUIREMENT <-[Depends_On]- ORG | inter_document_cross_company | Health Care | Health Care Equipment | hard | 6.168215 | 47 | [
{
"role": "start",
"id": "ABT",
"name": "ABT",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Medicare_Reimbursement_Rules",
"name": "Medicare Reimbursement Rules",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 6.... | [
{
"hop": 1,
"relationship": "Faces",
"source_file": "ABT_10k_2022.pdf",
"page_id": "page_12",
"chunk_id": "chunk_1",
"chunk_text": "## Legal and Regulatory Risks\n\n## Abbott is subject to numerous governmental regulations and it can be costly to comply with these regulations and to develop ... |
qualitative_2hop_cross_company-00245 | What is the difference in the approach to derivative usage between EMR and UPS, particularly in terms of the types of financial instruments used and the specific risk exposures they aim to manage? | EMR uses derivative financial instruments such as forwards, swaps, and purchased options to manage risks related to interest rates and foreign currency exchange rates, and explicitly states it does not hold derivatives for trading or speculative purposes. UPS also uses forwards, swaps, and options but focuses on managi... | [
"Step 1: From EMR's 10-K filing, the company uses forwards, swaps, and purchased options to manage interest rate and foreign currency exchange rate risks and does not hold derivatives for trading or speculative purposes.",
"Step 2: From UPS's 10-K filing, the company uses forwards, swaps, and options to manage fu... | qualitative | 2 | cross_company | chain | ORG -[Avoids]-> FIN_INST <-[Avoids]- ORG | inter_document_cross_company | Industrials | Electrical Components & Equipment | hard | 5.880533 | 47 | [
{
"role": "start",
"id": "EMR",
"name": "EMR",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Trading_Derivatives",
"name": "Trading Derivatives",
"type": "FIN_INST",
"year": null,
"idf_score": 5.8805329864007
},
{
"role... | [
{
"hop": 1,
"relationship": "Avoids",
"source_file": "EMR_10k_2023.pdf",
"page_id": "page_35",
"chunk_id": "chunk_1",
"chunk_text": "## FINANCIAL\tINSTRUMENTS\n\nIn\tthe\tnormal\tcourse\tof\tbusiness,\tthe\tCompany\tis\texposed\tto\tchanges\tin\tinterest\trates\tand\tforeign\tcurrency\texcha... |
qualitative_2hop_cross_company-00246 | What was the combined amount of foreign currency-denominated debt held by Netflix and AT&T as of December 31, 2023, and what was the impact of foreign currency remeasurement on Netflix's financial performance during the year? | Netflix had €5,170 million in foreign currency-denominated debt, and AT&T had $35,192 million in debt denominated in Euro, British pound sterling, Canadian dollar, Swiss franc, and Australian dollar. Netflix incurred a remeasurement loss of $176 million during the year ended December 31, 2023, which negatively impacted... | [
"Step 1: Extract from source A - Netflix had €5,170 million in foreign currency-denominated debt as of December 31, 2023.",
"Step 2: Extract from source B - AT&T had $35,192 million in foreign currency-denominated debt as of December 31, 2023.",
"Step 3: Extract from source A - Netflix incurred a remeasurement ... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Communication Services | Movies & Entertainment | medium | 4.433614 | 47 | [
{
"role": "start",
"id": "NFLX",
"name": "NFLX",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Foreign_Currency_Debt",
"name": "Foreign Currency Debt",
"type": "FIN_INST",
"year": null,
"idf_score": 4.433614003464375
},
{
... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "NFLX_10k_2023.pdf",
"page_id": "page_56",
"chunk_id": "chunk_1",
"chunk_text": "## Table\tof\tContents\n\n## 6. Debt\n\nAs\tof\tDecember\t31,\t2023,\tthe\tCompany\thad\taggregate\toutstanding\tnotes\tof\t$14,543\tmillion,\tnet\tof\t$65... |
qualitative_2hop_cross_company-00247 | What is the combined approach of Abbott Laboratories and Medtronic regarding the treatment of deferred income taxes, and how does each company specifically account for differences between U.S. GAAP and tax accounting in their financial statements? | Abbott Laboratories provides deferred income taxes for the tax effect of differences between the tax bases of assets and liabilities and their reported amounts in the financial statements at the enacted statutory rate. They do not provide additional income taxes for undistributed foreign earnings related to the U.S. Ta... | [
"Step 1: Extract from evidence_source_a - Abbott Laboratories provides deferred income taxes for differences between tax bases and reported amounts of assets and liabilities at the enacted statutory rate and does not provide additional taxes for undistributed foreign earnings under the TCJA that are indefinitely re... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> ACCOUNTING_POLICY <-[Discloses]- ORG | inter_document_cross_company | Health Care | Health Care Equipment | hard | 5.880533 | 47 | [
{
"role": "start",
"id": "ABT",
"name": "ABT",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Income_Taxes_Policy",
"name": "Income Taxes Policy",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 5.8805329864007
},
{
... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "ABT_10k_2022.pdf",
"page_id": "page_49",
"chunk_id": "chunk_1",
"chunk_text": "## Abbott Laboratories and Subsidiaries\n\n## Notes to Consolidated Financial Statements\n\n## Note 1 - Summary of Significant Accounting Policies\n\nNATURE... |
qualitative_2hop_cross_company-00248 | How does the difference in revenue recognition timing between Adobe's perpetual license sales and Oracle's cloud and on-premise license offerings impact their respective financial reporting in fiscal years 2023 and 2024? | Adobe recognizes revenue from perpetual licenses at the point in time when the software is made available to the customer, contributing to more immediate revenue recognition. In contrast, Oracle recognizes cloud license and on-premise license revenues upfront but also includes ratably recognized cloud services revenue ... | [
"Step 1: Adobe recognizes revenue from perpetual licenses at the point in time when the software is made available to the customer, as stated in its revenue recognition policy.",
"Step 2: Oracle recognizes cloud license and on-premise license revenues generally upfront when the software is available, but also inc... | qualitative | 2 | cross_company | chain | ORG -[Produces]-> PRODUCT <-[Discloses]- ORG | inter_document_cross_company | Information Technology | Application Software | hard | 6.168215 | 47 | [
{
"role": "start",
"id": "ADBE",
"name": "ADBE",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Perpetual_Licenses",
"name": "Perpetual Licenses",
"type": "PRODUCT",
"year": null,
"idf_score": 6.168215058852481
},
{
"rol... | [
{
"hop": 1,
"relationship": "Produces",
"source_file": "ADBE_10k_2023.pdf",
"page_id": "page_57",
"chunk_id": "chunk_1",
"chunk_text": "## Table\tof\tContents\n\n## ADOBE\tINC.\n\n## NOTES\tTO\tCONSOLIDATED\tFINANCIAL\tSTATEMENTS\n\n## NOTE\t1.\t\tBASIS\tOF\tPRESENTATION\tAND\tSIGNIFICANT\tA... |
qualitative_2hop_cross_company-00249 | How does the difference in foreign tax credit utilization strategies between Amazon and Nike impact their respective effective tax rates, given Amazon's policy of indefinite reinvestment of foreign earnings and Nike's $848 million in gross unrecognized tax benefits? | Amazon's strategy of indefinitely reinvesting foreign earnings outside the U.S. avoids additional U.S. taxation upon repatriation, directly lowering its effective tax rate by deferring U.S. taxes on those earnings. In contrast, Nike has $848 million in gross unrecognized tax benefits as of May 31, 2022, which represent... | [
"Step 1: Extract from evidence_source_a - Amazon intends to indefinitely reinvest foreign subsidiary earnings outside the U.S., avoiding significant additional costs upon repatriation.",
"Step 2: Extract from evidence_source_b - Nike has $848 million in gross unrecognized tax benefits as of May 31, 2022, with $62... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Subject_To]- ORG | inter_document_cross_company | Consumer Discretionary | Broadline Retail | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "AMZN",
"name": "AMZN",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Foreign_Taxation",
"name": "Foreign Taxation",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 6.573680166960646
},
... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "AMZN_10k_2022.pdf",
"page_id": "page_45",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\n## Income Taxes\n\nIncome tax expense includes U.S. (federal and state) and foreign income taxes. Certain foreign subsidiary earni... |
qualitative_2hop_cross_company-00250 | How does the regulatory framework in the European Economic Area (EEA) impact both AIG's and PayPal's operations, particularly through the specific oversight bodies and compliance requirements mentioned in their respective 10-K filings? | In the EEA, AIG's operations are governed by Solvency II and regulated by national regulators in each member state, with the Luxembourg insurance regulator, the Commissariat aux Assurances, serving as the primary regulator for AIG Europe SA, which covers EEA and Swiss policyholders. This regulatory framework imposes mi... | [
"Step 1: From AIG's 10-K, extract the specific EEA regulatory framework (Solvency II), oversight body (Luxembourg’s Commissariat aux Assurances), and compliance requirements (capital, solvency, governance).",
"Step 2: From PayPal's 10-K, extract the EEA operational structure (PayPal Europe and PayPal U.K. Limited... | qualitative | 2 | cross_company | chain | ORG -[Operates_In]-> GPE <-[Operates_In]- ORG | inter_document_cross_company | Financials | Multi-line Insurance | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "AIG",
"name": "AIG",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "European_Economic_Area",
"name": "European Economic Area",
"type": "GPE",
"year": null,
"idf_score": 6.573680166960646
},
{
"r... | [
{
"hop": 1,
"relationship": "Operates_In",
"source_file": "AIG_10k_2024.pdf",
"page_id": "page_10",
"chunk_id": "chunk_1",
"chunk_text": "ITEM 1 |\n\nBusiness\n\nIn the EU, various Directives and Regulations affect our international insurance operations. The Luxembourg insurance regulator, t... |
qualitative_2hop_cross_company-00251 | What is the total value of foreign currency-denominated debt directly referenced in both NFLX's and T's 2023 financial disclosures, and how does each company's approach differ in managing the associated foreign exchange risk? | NFLX holds €5,170 million in foreign currency-denominated debt, which resulted in a $176 million remeasurement loss during 2023. This debt is not hedged and is subject to foreign exchange risk, as NFLX does not use derivatives to offset currency fluctuations. In contrast, T manages $38,006 million in foreign-denominate... | [
"Step 1: From NFLX’s 10-K, extract the amount of foreign currency-denominated debt: €5,170 million, which led to a $176 million remeasurement loss in 2023.",
"Step 2: From T’s 10-K, extract the notional value of cross-currency swaps used to hedge foreign-denominated debt: $38,006 million with a fair value of $(3,... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Hedges]- ORG | inter_document_cross_company | Communication Services | Movies & Entertainment | medium | 4.433614 | 47 | [
{
"role": "start",
"id": "NFLX",
"name": "NFLX",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Foreign_Currency_Debt",
"name": "Foreign Currency Debt",
"type": "FIN_INST",
"year": null,
"idf_score": 4.433614003464375
},
{
... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "NFLX_10k_2023.pdf",
"page_id": "page_56",
"chunk_id": "chunk_1",
"chunk_text": "## Table\tof\tContents\n\n## 6. Debt\n\nAs\tof\tDecember\t31,\t2023,\tthe\tCompany\thad\taggregate\toutstanding\tnotes\tof\t$14,543\tmillion,\tnet\tof\t$65... |
qualitative_2hop_cross_company-00252 | How does Gilead Sciences' (GILD) exposure to the BIOSECURE Act differ from Eli Lilly's (LLY) in terms of potential operational impact on their pharmaceutical supply chains, based on their respective 2024 10-K disclosures? | Gilead Sciences (GILD) faces a direct operational risk from the BIOSECURE Act due to its reliance on foreign-owned entities for biotechnology equipment and services used in clinical trials and clinical/commercial manufacturing. If the Act is enacted, GILD could face increased costs, supply limitations, procurement dela... | [
"Step 1: From GILD's 10-K, extract the specific risk related to the BIOSECURE Act potentially prohibiting U.S. agencies from contracting with companies using biotechnology equipment or services from certain foreign-owned entities, which GILD uses in clinical trials and manufacturing.",
"Step 2: From LLY's 10-K, e... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Impacted_By]- ORG | inter_document_cross_company | Health Care | Biotechnology | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "GILD",
"name": "GILD",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "BIOSECURE_Act",
"name": "BIOSECURE Act",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 6.573680166960646
},
{
... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "GILD_10k_2024.pdf",
"page_id": "page_25",
"chunk_id": "chunk_1",
"chunk_text": "## We are impacted by evolving laws, regulations and legislative or regulatory actions applicable to the healthcare industry.\n\nThe healthcare industry i... |
qualitative_2hop_cross_company-00253 | What specific global data protection regulation is highlighted in Adobe's 2023 10-K filing as creating shifting compliance requirements and potential enforcement uncertainties, and how does Oracle's 2023 10-K filing illustrate the broader challenge of regulatory compliance by describing its own exposure to evolving hea... | Adobe's 2023 10-K filing highlights the General Data Protection Regulation (GDPR) in the European Economic Area as creating shifting compliance requirements and potential enforcement uncertainties due to evolving interpretations by European and UK courts. Oracle's 2023 10-K filing illustrates the broader challenge of r... | [
"Step 1: Extract from Adobe's 2023 10-K that GDPR is specifically called out as having novel interpretations by European and UK courts, leading to shifting requirements and enforcement uncertainties.",
"Step 2: Extract from Oracle's 2023 10-K that evolving cybersecurity requirements like CMMC and FedRAMP are desc... | qualitative | 2 | cross_company | chain | ORG -[Depends_On]-> RISK_FACTOR <-[Depends_On]- ORG | inter_document_cross_company | Information Technology | Application Software | hard | 6.168215 | 47 | [
{
"role": "start",
"id": "ADBE",
"name": "ADBE",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Customer_Compliance",
"name": "Customer Compliance",
"type": "RISK_FACTOR",
"year": null,
"idf_score": 6.168215058852481
},
{
... | [
{
"hop": 1,
"relationship": "Depends_On",
"source_file": "ADBE_10k_2023.pdf",
"page_id": "page_29",
"chunk_id": "chunk_1",
"chunk_text": "## Table\tof\tContents\n\nIn\taddition,\tapproximately\t50%\tof\tour\temployees\tare\tlocated\toutside\tthe\tUnited\tStates.\tAccordingly,\twe\tare\texpos... |
qualitative_2hop_cross_company-00254 | How do the differing strategic responses of Colgate-Palmolive (CL) and Mondelez International (MDLZ) to changing consumer preferences reflect in their respective innovation and supply chain adaptation efforts, and what specific operational focus does each company emphasize to address these preferences? | Colgate-Palmolive emphasizes the importance of identifying, developing, and launching innovative new products and adapting packaging to meet evolving consumer preferences, as failure to do so could hinder business growth. They highlight the risks of not being first to market and the importance of anticipating consumer ... | [
"Step 1: From CL's 10-K, we extract that the company emphasizes the need to innovate and launch new products quickly to meet evolving consumer preferences, noting that failure to do so could hinder growth and competitive positioning.",
"Step 2: From MDLZ's 10-K, we extract that the company empowers local teams to... | qualitative | 2 | cross_company | chain | ORG -[Impacted_By]-> MACRO_CONDITION <-[Responds_To]- ORG | inter_document_cross_company | Consumer Staples | Household Products | hard | 5.320917 | 47 | [
{
"role": "start",
"id": "CL",
"name": "CL",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Changing_Consumer_Preferences",
"name": "Changing Consumer Preferences",
"type": "MACRO_CONDITION",
"year": null,
"idf_score": 5.3209171... | [
{
"hop": 1,
"relationship": "Impacted_By",
"source_file": "CL_10k_2022.pdf",
"page_id": "page_12",
"chunk_id": "chunk_1",
"chunk_text": "by a key retailer that any of our ingredients should not be used in certain consumer products or that our packaging does not comply with certain environmen... |
qualitative_2hop_cross_company-00255 | How does the level of detail in EMR's segment-specific goodwill disclosures compared to UPS's general allocation presentation impact an investor's ability to assess unit-level impairment risks in their respective industrial operations? | EMR provides segment-specific details on goodwill changes in the Control business unit, enabling investors to directly assess impairment risks tied to that specific operation. In contrast, UPS presents goodwill allocation only at an aggregated level without specifying business unit details, making it more difficult to ... | [
"Step 1: Extract from evidence_source_a - EMR discloses goodwill changes specifically for the 'Control' business segment.",
"Step 2: Extract from evidence_source_b - UPS provides goodwill allocation in aggregate without specifying individual business units.",
"Step 3: Synthesize - The detailed segment reporting... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> ACCOUNTING_POLICY <-[Subject_To]- ORG | inter_document_cross_company | Industrials | Electrical Components & Equipment | medium | 4.781921 | 47 | [
{
"role": "start",
"id": "EMR",
"name": "EMR",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Goodwill_Accounting",
"name": "Goodwill Accounting",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 4.78192069773259
},
{... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "EMR_10k_2023.pdf",
"page_id": "page_58",
"chunk_id": "chunk_1",
"chunk_text": "## (10)\tGOODWILL\tAND\tOTHER\tINTANGIBLES\n\nThe\tchange\tin\tthe\tcarrying\tvalue\tof\tgoodwill\tby\tbusiness\tsegment\tfollows:\n\nControl\n\n"
},
{... |
qualitative_2hop_cross_company-00256 | How does the complexity and regulatory scrutiny of government price reporting and payment regulations impact both Gilead Sciences (GILD) and Eli Lilly (LLY), particularly in terms of financial liability risks and potential restatements of reported data? | Both Gilead Sciences and Eli Lilly face significant risks due to the complexity and evolving nature of government price reporting and payment regulations. Gilead notes that its methodologies for calculating and reporting pricing data are inherently subject to assumptions and may be reviewed or challenged by government ... | [
"Step 1: Extract from GILD's 10-K - Gilead notes that its methodologies for pricing calculations are subject to assumptions and may be challenged by government agencies, potentially leading to restatements and financial/legal liability.",
"Step 2: Extract from LLY's 10-K - Eli Lilly similarly states that its pric... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Subject_To]- ORG | inter_document_cross_company | Health Care | Biotechnology | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "GILD",
"name": "GILD",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Payment_Regulations",
"name": "Payment Regulations",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 6.573680166960646
... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "GILD_10k_2024.pdf",
"page_id": "page_25",
"chunk_id": "chunk_1",
"chunk_text": "## We are impacted by evolving laws, regulations and legislative or regulatory actions applicable to the healthcare industry.\n\nThe healthcare industry i... |
qualitative_2hop_cross_company-00257 | How did Adobe and Oracle's borrowing activities under their respective Term Loan Credit Agreements reflect different approaches to liquidity management, and what do the total amounts borrowed indicate about their strategic financial planning prior to termination? | Adobe did not borrow any amount under its Term Loan Credit Agreement before its termination, while Oracle borrowed a total of $5.6 billion under its Term Loan Credit Agreement before repaying and replacing it with a new agreement. Adobe’s approach reflects a conservative liquidity strategy, maintaining the facility as ... | [
"Step 1: Extract from source A - Adobe had a Term Loan Credit Agreement in place with no outstanding borrowings as of December 1, 2023, and it was subsequently terminated due to the Figma merger termination.",
"Step 2: Extract from source B - Oracle borrowed $4.7 billion under Term Loan 1 and $960 million under T... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Information Technology | Application Software | hard | 6.168215 | 47 | [
{
"role": "start",
"id": "ADBE",
"name": "ADBE",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Termination_of_Term_Loan_Credit_Agreement",
"name": "Termination of Term Loan Credit Agreement",
"type": "FIN_INST",
"year": null,
"... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "ADBE_10k_2023.pdf",
"page_id": "page_87",
"chunk_id": "chunk_1",
"chunk_text": "## Table\tof\tContents\n\n## ADOBE\tINC.\n\n## NOTES\tTO\tCONSOLIDATED\tFINANCIAL\tSTATEMENTS\t(Continued)\n\nprior\tto\tMarch\t15,\t2024.\tThe\tTerm\tLoan... |
qualitative_2hop_cross_company-00258 | How do Colgate-Palmolive's and Mondelez International's responses to changing consumer preferences reflect in their respective marketing and operational strategies, and what specific consumer-facing initiatives have they emphasized to adapt to these shifts? | Colgate-Palmolive has adapted to changing consumer preferences by increasing emphasis on digital marketing and direct-to-consumer sales, particularly in response to the accelerated shift to online shopping during the pandemic. They also highlight the importance of agility and local consumer insights in competing with n... | [
"Step 1: Extract from evidence_source_a - Colgate-Palmolive increased emphasis on digital marketing and direct-to-consumer sales, noting the impact of the pandemic on consumer purchasing behavior and the need to compete with new entrants and local competitors.",
"Step 2: Extract from evidence_source_b - Mondelez ... | qualitative | 2 | cross_company | chain | ORG -[Impacted_By]-> MACRO_CONDITION <-[Responds_To]- ORG | inter_document_cross_company | Consumer Staples | Household Products | hard | 5.320917 | 47 | [
{
"role": "start",
"id": "CL",
"name": "CL",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Changing_Consumer_Preferences",
"name": "Changing Consumer Preferences",
"type": "MACRO_CONDITION",
"year": null,
"idf_score": 5.3209171... | [
{
"hop": 1,
"relationship": "Impacted_By",
"source_file": "CL_10k_2022.pdf",
"page_id": "page_4",
"chunk_id": "chunk_1",
"chunk_text": "## Distribution; Raw Materials; Competition; Trademarks and Patents\n\nOur Oral, Personal and Home Care products are sold to a variety of traditional and eC... |
qualitative_2hop_cross_company-00259 | How does the difference in revenue recognition timing between EMR and UPS affect their respective reporting of earnings during the performance of long-term contracts? | EMR recognizes revenue for long-term contracts over time using an input method based on costs incurred, particularly in projects where control transfers gradually to the customer. This means EMR reports earnings progressively as work is completed. In contrast, UPS recognizes revenue over time as it performs transportat... | [
"Step 1: Extract from evidence_source_a - EMR uses an input method for revenue recognition over time, based on costs incurred, which closely corresponds with performance under the contract and transfer of control to the customer.",
"Step 2: Extract from evidence_source_b - UPS recognizes revenue over time as it p... | qualitative | 2 | cross_company | chain | ORG -[Recognizes]-> ACCOUNTING_POLICY <-[Introduces]- ORG | inter_document_cross_company | Industrials | Electrical Components & Equipment | medium | 4.62777 | 47 | [
{
"role": "start",
"id": "EMR",
"name": "EMR",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Revenue_Over_Time",
"name": "Revenue Over Time",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 4.627770017905332
},
{
... | [
{
"hop": 1,
"relationship": "Recognizes",
"source_file": "EMR_10k_2023.pdf",
"page_id": "page_35",
"chunk_id": "chunk_1",
"chunk_text": "## FINANCIAL\tINSTRUMENTS\n\nIn\tthe\tnormal\tcourse\tof\tbusiness,\tthe\tCompany\tis\texposed\tto\tchanges\tin\tinterest\trates\tand\tforeign\tcurrency\te... |
qualitative_2hop_cross_company-00260 | How did changes in Google's ad delivery systems impact Meta's advertising revenue growth, given the specific $4.6 billion increase in YouTube ads revenue and Meta's dependence on effective ad targeting for marketer retention? | Google's improvements in ad formats and delivery contributed to a $4.6 billion increase in YouTube ads revenue, indicating stronger advertiser adoption of enhanced delivery mechanisms. Meanwhile, Meta explicitly states that its advertising business is highly sensitive to its ability to effectively target ads, and that ... | [
"Step 1: Extract from source A - YouTube ads revenues increased by $4.6 billion from 2023 to 2024, driven by improvements in ad formats and delivery.",
"Step 2: Extract from source B - Meta states that its advertising revenue is highly dependent on its ability to effectively target ads, and that changes reducing ... | qualitative | 2 | cross_company | chain | ORG -[Introduces]-> PRODUCT <-[Negatively_Impacts]- ORG | inter_document_cross_company | Communication Services | Interactive Media & Services | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "GOOGL",
"name": "GOOGL",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Ad_Delivery",
"name": "Ad Delivery",
"type": "PRODUCT",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
... | [
{
"hop": 1,
"relationship": "Introduces",
"source_file": "GOOGL_10k_2024.pdf",
"page_id": "page_37",
"chunk_id": "chunk_3",
"chunk_text": "\n## Google Services\n\n## Google advertising revenues\n\n## Google Search & other\n\nGoogle Search & other rev enues increased $23.1 billion fro... |
qualitative_2hop_cross_company-00261 | What was the combined increase in product sales outside the U.S. for GILD's Cell Therapy segment and LLY's international business, including the one-time Jardiance payment, in 2024? | $2.6 billion | [
"Step 1: From GILD's 10-K filing, Cell Therapy product sales increased by $2.0 billion in 2024, primarily due to increased demand outside the U.S. for Yescarta and Tecartus.",
"Step 2: From LLY's 10-K filing, the increase in volume outside the U.S. was primarily driven by Mounjaro and Verzenio, along with a one-t... | qualitative | 2 | cross_company | chain | ORG -[Operates_In]-> GPE <-[Operates_In]- ORG | inter_document_cross_company | Health Care | Biotechnology | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "GILD",
"name": "GILD",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Outside_the_U.S.",
"name": "Outside the U.S.",
"type": "GPE",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end... | [
{
"hop": 1,
"relationship": "Operates_In",
"source_file": "GILD_10k_2024.pdf",
"page_id": "page_41",
"chunk_id": "chunk_1",
"chunk_text": "## Liver Disease\n\nLiver Disease product sales increased 9% to $3.0 billion in 2024, compared to 2023, primarily due to higher demand in products for ch... |
qualitative_2hop_cross_company-00262 | How do program delays, as a shared risk factor, potentially impact both General Dynamics (GD) and Lockheed Martin (LMT) differently in terms of their U.S. government contract revenue and supplier dependencies, given their respective disclosures? | Program delays negatively impact both General Dynamics and Lockheed Martin, but through different mechanisms. For General Dynamics, program delays are tied directly to U.S. government budget cycles and contract funding availability. If the annual budget is delayed or not approved on time, it can lead to program reducti... | [
"Step 1: Extract from source A - General Dynamics discloses that 70% of its consolidated revenue comes from the U.S. government and that program delays can occur due to disruptions in the federal budget cycle.",
"Step 2: Extract from source B - Lockheed Martin highlights that program delays may result from suppli... | qualitative | 2 | cross_company | chain | ORG -[Negatively_Impacts]-> RISK_FACTOR <-[Negatively_Impacts]- ORG | inter_document_cross_company | Industrials | Aerospace & Defense | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "GD",
"name": "GD",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Program_Delays",
"name": "Program Delays",
"type": "RISK_FACTOR",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end... | [
{
"hop": 1,
"relationship": "Negatively_Impacts",
"source_file": "GD_10k_2022.pdf",
"page_id": "page_21",
"chunk_id": "chunk_1",
"chunk_text": "## ITEM 1A. RISK FACTORS\n\nAn investment in our common stock or debt securities is subject to risks and uncertainties. Investors should consider th... |
qualitative_2hop_cross_company-00263 | How does the competitive pressure from Walmart (WMT) in the department stores sector influence Procter & Gamble's (PG) ability to maintain profit margins, given PG's reliance on department stores as a key sales channel and WMT's EDLP pricing strategy? | Walmart's everyday low pricing (EDLP) strategy puts downward pressure on product pricing across its supply chain, including branded manufacturers like Procter & Gamble. Since PG relies on department stores (including Walmart) as a key sales channel, WMT's pricing power and scale could limit PG's ability to pass on incr... | [
"Step 1: Extract from source A - PG depends on department stores as a key sales channel for its products.",
"Step 2: Extract from source B - Walmart employs an EDLP pricing strategy, pricing items at consistently low prices without frequent promotions.",
"Step 3: Synthesize - Since Walmart is a major customer f... | qualitative | 2 | cross_company | chain | ORG -[Depends_On]-> COMP <-[Competes_With]- ORG | inter_document_cross_company | Consumer Staples | Personal Care Products | hard | 5.880533 | 47 | [
{
"role": "start",
"id": "PG",
"name": "PG",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Department_Stores",
"name": "Department Stores",
"type": "COMP",
"year": null,
"idf_score": 5.8805329864007
},
{
"role": "end",
... | [
{
"hop": 1,
"relationship": "Depends_On",
"source_file": "PG_10k_2023.pdf",
"page_id": "page_7",
"chunk_id": "chunk_1",
"chunk_text": "and\tdata\tsystems\tor\tthose\tof\tour\tsuppliers,\tcybersecurity\tincidents\tincluding\tbut\tnot\tlimited\tto\transomware\tattacks,\tmisuse of\t artificial\... |
qualitative_2hop_cross_company-00264 | How does Amazon's investment in customer engagement strategies, as reflected in its 2023 10-K, contrast with Nike's risk exposure from endorser-related costs and brand image concerns in terms of their impact on operating margins and profitability? | Amazon's 2023 10-K highlights that its customer engagement strategies positively impact profitability by driving demand and enabling scale efficiencies. In contrast, Nike's 2023 10-K states that rising costs of endorser agreements and risks related to brand image negatively impact operating margins due to increased mar... | [
"Step 1: From Amazon's 10-K, customer engagement strategies are described as positively impacting profitability through increased demand and operational scale.",
"Step 2: From Nike's 10-K, rising endorser costs and brand image risks are linked to higher marketing expenses and potential inventory write-downs, whic... | qualitative | 2 | cross_company | chain | ORG -[Positively_Impacts]-> CONCEPT <-[Negatively_Impacts]- ORG | inter_document_cross_company | Consumer Discretionary | Broadline Retail | medium | 4.433614 | 47 | [
{
"role": "start",
"id": "AMZN",
"name": "AMZN",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Customer_Engagement",
"name": "Customer Engagement",
"type": "CONCEPT",
"year": null,
"idf_score": 4.433614003464375
},
{
"r... | [
{
"hop": 1,
"relationship": "Positively_Impacts",
"source_file": "AMZN_10k_2023.pdf",
"page_id": "page_65",
"chunk_id": "chunk_3",
"chunk_text": "\n"
},
{
"hop": 2,
"relationship": "Negatively_Impacts",
"source_file": "NKE_10k_2023.pdf",
"page_id": "page_18",
"chunk_i... |
qualitative_2hop_cross_company-00265 | What is the combined net change in deferred tax assets related to contract accounting methods from 2020 to 2021 for both General Dynamics (GD) and Lockheed Martin (LMT)? | The combined net change in deferred tax assets related to contract accounting methods from 2020 to 2021 for General Dynamics and Lockheed Martin is $120 million. GD's deferred tax liability related to contract accounting methods decreased from $311 million (2020) to $259 million (2021), a decrease of $52 million. LMT's... | [
"Step 1: Extract from source A - GD's deferred tax liability related to contract accounting methods decreased from $311 million in 2020 to $259 million in 2021, indicating a $52 million decrease.",
"Step 2: Extract from source B - LMT's deferred tax asset related to contract accounting methods increased from $392... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> ACCOUNTING_POLICY <-[Discloses]- ORG | inter_document_cross_company | Industrials | Aerospace & Defense | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "GD",
"name": "GD",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Contract_Accounting_Methods",
"name": "Contract Accounting Methods",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 6.573680166... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "GD_10k_2022.pdf",
"page_id": "page_66",
"chunk_id": "chunk_4",
"chunk_text": "| December 31 | 2021 | 2020 |\n|-------------------------------------------|-----------|-----------|\n| Retirement be... |
qualitative_2hop_cross_company-00266 | How does AIG's $492 million in commercial mortgage loans on nonaccrual status as of December 31, 2023, compare to the type of distressed debt positions referenced in MS's disclosures regarding loans purchased at amounts well below par? | AIG's $492 million in commercial mortgage loans on nonaccrual status indicates loans where interest income is no longer accrued due to concerns about collectability. In contrast, Morgan Stanley references distressed debt positions in its portfolio that were purchased at amounts well below par, suggesting these are acqu... | [
"Step 1: From AIG's 2023 10-K, extract the specific figure of $492 million in commercial mortgage loans on nonaccrual status as of December 31, 2023.",
"Step 2: From Morgan Stanley's 2023 10-K, extract the disclosure that a majority of the difference between principal and fair value for loans relates to distresse... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Financials | Multi-line Insurance | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "AIG",
"name": "AIG",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Nonaccrual_Status_Loans",
"name": "Nonaccrual Status Loans",
"type": "FIN_INST",
"year": null,
"idf_score": 6.573680166960646
},
{... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "AIG_10k_2023.pdf",
"page_id": "page_178",
"chunk_id": "chunk_3",
"chunk_text": "\n(a) Commercial\tmortgages\tprimarily\trepresent\tloans\tfor\tapartments,\toffices\tand\tretail\tproperties,\twith\texposures\tin\tNew\tYork\tand\tCalifor... |
qualitative_2hop_cross_company-00267 | How does the loss of patent exclusivity impact both Gilead Sciences' (GILD) product development strategy and Eli Lilly's (LLY) revenue adjustments, and what specific financial implications are mentioned in their respective 10-K filings? | The loss of patent exclusivity negatively impacts Gilead Sciences' (GILD) ability to offset revenue losses through new product launches due to the high failure rate in drug development, while Eli Lilly (LLY) anticipates elevated product returns following patent exclusivity loss, which affects their net product revenue ... | [
"Step 1: Extract from GILD's 10-K - GILD states that the loss of patent exclusivity leads to revenue losses and that the company must launch new products or expand indications to offset this, but failure in development is common and costly.",
"Step 2: Extract from LLY's 10-K - LLY notes that following the loss of... | qualitative | 2 | cross_company | chain | ORG -[Negatively_Impacts]-> RISK_FACTOR <-[Depends_On]- ORG | inter_document_cross_company | Health Care | Biotechnology | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "GILD",
"name": "GILD",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Patent_Exclusivity_Loss",
"name": "Patent Exclusivity Loss",
"type": "RISK_FACTOR",
"year": null,
"idf_score": 6.573680166960646
}... | [
{
"hop": 1,
"relationship": "Negatively_Impacts",
"source_file": "GILD_10k_2024.pdf",
"page_id": "page_19",
"chunk_id": "chunk_1",
"chunk_text": "We also face risks related to our in-house CAR T-cell therapy manufacturing facilities in California, Maryland and the Netherlan... |
qualitative_2hop_cross_company-00268 | What financial risk do both AMZN and NKE face due to their reliance on contract manufacturers, and how does each company's exposure manifest in terms of specific commitments or potential liabilities? | Both AMZN and NKE face financial risk from their reliance on contract manufacturers, but the exposure manifests differently for each company. AMZN has non-cancellable purchase commitments with contract manufacturers for electronic device components, which are based on forecasted customer demand. If AMZN reduces these c... | [
"Step 1: Extract from source A - AMZN has non-cancellable purchase commitments with contract manufacturers based on forecasted demand and may incur additional costs if these commitments are reduced.",
"Step 2: Extract from source B - NKE requires its contract manufacturers and licensees' contractors to comply wit... | qualitative | 2 | cross_company | chain | ORG -[Uses]-> COMP <-[Depends_On]- ORG | inter_document_cross_company | Consumer Discretionary | Broadline Retail | medium | 4.376456 | 47 | [
{
"role": "start",
"id": "AMZN",
"name": "AMZN",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Contract_Manufacturers",
"name": "Contract Manufacturers",
"type": "COMP",
"year": null,
"idf_score": 4.376455589624427
},
{
... | [
{
"hop": 1,
"relationship": "Uses",
"source_file": "AMZN_10k_2023.pdf",
"page_id": "page_47",
"chunk_id": "chunk_1",
"chunk_text": "## Table\tof\tContents\n\n## Fair\tValue\tof\tFinancial\tInstruments\n\nFair\tvalue\tis\tdefined\tas\tthe\tprice\tthat\twould\tbe\treceived\tto\tsell\tan\tasset... |
qualitative_2hop_cross_company-00269 | How does the reliance on contract manufacturers impact both Amazon's and Nike's financial obligations and operational risks, particularly in terms of inventory commitments and supply chain disruptions? | Amazon has non-cancellable purchase commitments with contract manufacturers based on forecasted customer demand, and if demand decreases, Amazon may incur additional costs. Nike, on the other hand, depends heavily on contract manufacturers for the majority of its products, and any disruptions in manufacturing—such as l... | [
"Step 1: Extract from source A - Amazon has non-cancellable purchase commitments with contract manufacturers based on forecasted customer demand, and reducing these commitments may result in additional costs.",
"Step 2: Extract from source B - Nike relies on contract manufacturers for most of its products, and ri... | qualitative | 2 | cross_company | chain | ORG -[Uses]-> COMP <-[Depends_On]- ORG | inter_document_cross_company | Consumer Discretionary | Broadline Retail | medium | 4.376456 | 47 | [
{
"role": "start",
"id": "AMZN",
"name": "AMZN",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Contract_Manufacturers",
"name": "Contract Manufacturers",
"type": "COMP",
"year": null,
"idf_score": 4.376455589624427
},
{
... | [
{
"hop": 1,
"relationship": "Uses",
"source_file": "AMZN_10k_2023.pdf",
"page_id": "page_47",
"chunk_id": "chunk_1",
"chunk_text": "## Table\tof\tContents\n\n## Fair\tValue\tof\tFinancial\tInstruments\n\nFair\tvalue\tis\tdefined\tas\tthe\tprice\tthat\twould\tbe\treceived\tto\tsell\tan\tasset... |
qualitative_2hop_cross_company-00270 | How does Amgen's acquisition strategy and Gilead's investment in third-party companies contribute differently to their respective approaches in expanding product development and commercialization capabilities globally? | Amgen expands its product commercialization globally by acquiring existing third-party businesses or product rights, as seen in its expansion into markets like China, Japan, and Latin America. This strategy allows Amgen to integrate new capabilities and products directly. In contrast, Gilead focuses on strategic collab... | [
"Step 1: From evidence_source_a, Amgen expands into new markets through acquiring third-party businesses or product rights, as stated in its 2022 10-K, specifically mentioning expansion into Asia, the Middle East, and Latin America.",
"Step 2: From evidence_source_b, Gilead's 2022 10-K reveals that the company en... | qualitative | 2 | cross_company | chain | ORG -[Acquires]-> COMP <-[Invests_In]- ORG | inter_document_cross_company | Health Care | Biotechnology | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "AMGN",
"name": "AMGN",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Specific_Third-Party_Companies",
"name": "Specific Third-Party Companies",
"type": "COMP",
"year": null,
"idf_score": 6.573680166960... | [
{
"hop": 1,
"relationship": "Acquires",
"source_file": "AMGN_10k_2022.pdf",
"page_id": "page_10",
"chunk_id": "chunk_1",
"chunk_text": "## Marketing, Distribution and Selected Marketed Products\n\nThe largest concentration of our sales and marketing forces is based in the United States and E... |
qualitative_2hop_cross_company-00271 | How does AIG's approach to managing catastrophe exposure through reinsurance and underwriting controls contrast with Morgan Stanley's use of risk limits and stress testing in mitigating concentrated risk scenarios? | AIG manages catastrophe exposure through a combination of internal underwriting standards, reinsurance, and modeling techniques to ensure net risk remains within acceptable limits set by the Chief Underwriting Officer. This includes monitoring geographic and industry-specific risk concentrations and using reinsurance t... | [
"Step 1: Extract from source A - AIG uses reinsurance and underwriting controls to manage catastrophe exposure and sets limits through the Chief Underwriting Officer.",
"Step 2: Extract from source B - Morgan Stanley uses a risk limits framework linked to capital planning and stress tests under a Severely Adverse... | qualitative | 2 | cross_company | chain | ORG -[Impacts]-> RISK_FACTOR <-[Discloses]- ORG | inter_document_cross_company | Financials | Multi-line Insurance | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "AIG",
"name": "AIG",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Risk_Concentrations",
"name": "Risk Concentrations",
"type": "RISK_FACTOR",
"year": null,
"idf_score": 6.573680166960646
},
{
... | [
{
"hop": 1,
"relationship": "Impacts",
"source_file": "AIG_10k_2023.pdf",
"page_id": "page_119",
"chunk_id": "chunk_1",
"chunk_text": "## INSURANCE\tRISKS\n\nInsurance\trisk\tis\tdefined\tas\tthe\trisk\tof\tactual\tclaims\texperience\tand/or\tpolicyholder\tbehavior\tbeing\tmaterially\tdiffer... |
qualitative_2hop_cross_company-00272 | What is the total expected amortization over the next three years for licensed content and produced content combined, based on the unamortized costs disclosed by NFLX as of December 31, 2021? | The total expected amortization over the next three years for licensed content and produced content combined is $13,789 million. This includes $6,008 million, $3,149 million, and $1,944 million for licensed content, and $2,736 million, $1,884 million, and $1,138 million for produced content, respectively, adding up to ... | [
"Step 1: Extract from source B - Licensed content amortization amounts: $6,008 million, $3,149 million, and $1,944 million over the next three years.",
"Step 2: Extract from source B - Produced content amortization amounts: $2,736 million, $1,884 million, and $1,138 million over the next three years.",
"Step 3:... | qualitative | 2 | cross_company | chain | ORG -[Decreases]-> PRODUCT <-[Discloses]- ORG | inter_document_cross_company | Communication Services | Cable & Satellite | hard | 6.168215 | 47 | [
{
"role": "start",
"id": "CMCSA",
"name": "CMCSA",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Licensed_Content",
"name": "Licensed Content",
"type": "PRODUCT",
"year": null,
"idf_score": 6.168215058852481
},
{
"role"... | [
{
"hop": 1,
"relationship": "Decreases",
"source_file": "CMCSA_10k_2022.pdf",
"page_id": "page_98",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\n## Comcast Corporation\n\n## Capitalization and Recognition of Film and Television Content\n\nWe capitalize costs for owned film a... |
qualitative_2hop_cross_company-00273 | How might U.S. price reporting regulations affect AMGN and GILD's rebate obligations and compliance costs, and what specific financial risks does each company highlight in relation to these regulations? | AMGN faces potential financial risks from U.S. price reporting regulations that could require the company to pay additional rebates and provide extra discounts if previously submitted pricing data are incorrect. Specifically, CMS finalized a rule in December 2020 that, starting January 1, 2023, would treat patient assi... | [
"Step 1: Extract from source A - AMGN highlights that CMS's rule finalized in December 2020 could treat patient assistance amounts as price reductions for Best Price and/or Average Manufacturer Price reporting unless the full value is passed on to patients, potentially increasing rebate obligations.",
"Step 2: Ex... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Subject_To]- ORG | inter_document_cross_company | Health Care | Biotechnology | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "AMGN",
"name": "AMGN",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Price_Reporting_Regulations",
"name": "Price Reporting Regulations",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 6.... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "AMGN_10k_2022.pdf",
"page_id": "page_40",
"chunk_id": "chunk_1",
"chunk_text": "incentives that aim to manage or reduce Medicare costs without negatively affecting the efficacy of care) has reduced utilization of certain of our oncolo... |
qualitative_2hop_cross_company-00274 | How do Amazon's non-cancellable purchase commitments with contract manufacturers and Nike's reliance on a single contract manufacturer for more than 10% of its apparel production expose each company to distinct financial risks in their supply chains? | Amazon is exposed to financial risk through its non-cancellable purchase commitments with contract manufacturers, which are based on forecasted customer demand. If Amazon reduces these commitments, it may incur additional costs, and any overcommitments could lead to excess inventory or financial penalties. This creates... | [
"Step 1: From Amazon's 10-K, extract the detail that the company has non-cancellable purchase commitments with contract manufacturers based on forecasted customer demand, and that reducing these commitments could result in additional costs.",
"Step 2: From Nike's 10-K, extract the fact that one apparel contract m... | qualitative | 2 | cross_company | chain | ORG -[Uses]-> COMP <-[Depends_On]- ORG | inter_document_cross_company | Consumer Discretionary | Broadline Retail | medium | 4.376456 | 47 | [
{
"role": "start",
"id": "AMZN",
"name": "AMZN",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Contract_Manufacturers",
"name": "Contract Manufacturers",
"type": "COMP",
"year": null,
"idf_score": 4.376455589624427
},
{
... | [
{
"hop": 1,
"relationship": "Uses",
"source_file": "AMZN_10k_2023.pdf",
"page_id": "page_47",
"chunk_id": "chunk_1",
"chunk_text": "## Table\tof\tContents\n\n## Fair\tValue\tof\tFinancial\tInstruments\n\nFair\tvalue\tis\tdefined\tas\tthe\tprice\tthat\twould\tbe\treceived\tto\tsell\tan\tasset... |
qualitative_2hop_cross_company-00275 | How would the inability to access bank credit lines, which RTX reported having $7.0 billion available as of December 31, 2021, impact both RTX’s strategic uses of capital such as acquisitions and stock repurchases, and EMR’s ability to execute its business plan including divestiture proceeds deployment? | The inability to access bank credit lines would significantly impair both RTX’s and EMR’s strategic and operational capabilities. RTX relies on its $7.0 billion in available credit facilities to fund strategic initiatives such as acquisitions, pension contributions, dividend payments, and stock repurchases. Without acc... | [
"Step 1: Extract from evidence_source_a - EMR states that access to capital markets and sufficient bank credit lines is essential to execute its business plan and that failure to maintain access could result in a material adverse effect on its business and financial results.",
"Step 2: Extract from evidence_sourc... | qualitative | 2 | cross_company | chain | ORG -[Negatively_Impacts]-> FIN_INST <-[Depends_On]- ORG | inter_document_cross_company | Industrials | Electrical Components & Equipment | hard | 6.168215 | 47 | [
{
"role": "start",
"id": "EMR",
"name": "EMR",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Bank_Credit_Lines",
"name": "Bank Credit Lines",
"type": "FIN_INST",
"year": null,
"idf_score": 6.168215058852481
},
{
"role":... | [
{
"hop": 1,
"relationship": "Negatively_Impacts",
"source_file": "EMR_10k_2022.pdf",
"page_id": "page_15",
"chunk_id": "chunk_1",
"chunk_text": "Further, we may not realize some or all of the anticipated strategic, financial or other benefits of the planned sale. Moreover, after the transact... |
qualitative_2hop_cross_company-00276 | How do the valuation methodologies for 'securities sold but not yet purchased' differ between AIG and Charles Schwab, and what specific data sources do each company rely on when quoted market prices are unavailable? | AIG estimates the fair value of 'securities sold but not yet purchased' based on current market prices when available, but does not specify alternative valuation techniques in the provided excerpt. In contrast, Schwab uses quoted market prices or other observable market data and obtains prices from three independent th... | [
"Step 1: From AIG's 10-K, we learn that they measure 'securities sold but not yet purchased' at fair value, with fair values based on current market prices, but no alternative methodology is described in the excerpt.",
"Step 2: From Schwab's 10-K, we see that they use quoted market prices or observable market dat... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Measures]- ORG | inter_document_cross_company | Financials | Multi-line Insurance | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "AIG",
"name": "AIG",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Securities_Sold_But_Not_Yet_Purchased",
"name": "Securities Sold But Not Yet Purchased",
"type": "FIN_INST",
"year": null,
"idf_score"... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "AIG_10k_2024.pdf",
"page_id": "page_114",
"chunk_id": "chunk_1",
"chunk_text": "ITEM 8 | Notes to Consolidated Financial Statements | 5. Fair Value Measurements\n\nWe value our super senior credit default swap portfolio using prices ob... |
qualitative_2hop_cross_company-00277 | What is the combined list of principal competitors for both Salesforce's market segment (as identified by CRM) and IBM's Software segment, and how does this reflect the competitive landscape in enterprise software? | The combined list of principal competitors includes Alphabet (Google), Amazon, BMC, Broadcom, Informatica, Microsoft, Oracle, Palo Alto Networks, SAP, Splunk (from IBM's Software segment), and additionally, Salesforce is listed as a competitor in IBM's segment. Salesforce itself competes with companies offering single-... | [
"Step 1: From CRM_10k_2023.pdf, extract the types of competitors Salesforce faces — including single-product vendors, niche industry vendors, productivity tool providers, and platform development companies.",
"Step 2: From IBM_10k_2023.pdf, extract the list of principal competitors in IBM’s Software segment: Alph... | qualitative | 2 | cross_company | chain | ORG -[Competes_With]-> COMP <-[Competes_With]- ORG | inter_document_cross_company | Information Technology | Application Software | hard | 5.069603 | 47 | [
{
"role": "start",
"id": "CRM",
"name": "CRM",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Salesforce",
"name": "Salesforce",
"type": "COMP",
"year": null,
"idf_score": 5.069602770184371
},
{
"role": "end",
"id": ... | [
{
"hop": 1,
"relationship": "Competes_With",
"source_file": "CRM_10k_2023.pdf",
"page_id": "page_10",
"chunk_id": "chunk_1",
"chunk_text": "## Table\tof\tContents\n\n- software\tcompanies\tthat\tprovide\ttheir\tproduct\tor\tservice\tfree\tof\tcharge\tas\ta\tsingle\tproduct\tor\twhen\tbundled... |
qualitative_2hop_cross_company-00278 | What is the total face value of Euro notes issued by MO in 2019, and how does this compare to the amount of euro notes extinguished by KO in 2021? | MO issued €750 million and €1,000 million in Euro notes in February 2019, totaling €1,750 million. KO extinguished €2,430 million in euro notes in 2021. Therefore, KO extinguished €680 million more in euro notes than MO issued in 2019. | [
"Step 1: From evidence_source_a, identify the amount of euro notes extinguished by KO in 2021: €2,430 million.",
"Step 2: From evidence_source_b, identify the face value of Euro notes issued by MO in February 2019: €750 million and €1,000 million, totaling €1,750 million.",
"Step 3: Compare the total face value... | qualitative | 2 | cross_company | chain | ORG -[Pays Off]-> FIN_INST <-[Issues]- ORG | inter_document_cross_company | Consumer Staples | Soft Drinks & Non-alcoholic Beverages | medium | 4.868932 | 47 | [
{
"role": "start",
"id": "KO",
"name": "KO",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Euro_Notes",
"name": "Euro Notes",
"type": "FIN_INST",
"year": null,
"idf_score": 4.8689320747222204
},
{
"role": "end",
"id... | [
{
"hop": 1,
"relationship": "Pays Off",
"source_file": "KO_10k_2023.pdf",
"page_id": "page_91",
"chunk_id": "chunk_3",
"chunk_text": "\nRates\trepresent\tthe\tweighted-average\teffective\tinterest\trate\ton\tthe\tbalances\toutstanding\tas\tof\tyear\tend,\tas\tadjusted\tfor\tthe\teffective am... |
qualitative_2hop_cross_company-00279 | What is the combined value of FHLB stock holdings for AIG and SCHW as reported at December 31, 2024, and how does this total compare to their respective 2023 values? | At December 31, 2024, AIG held $13 million in FHLB stock and SCHW held $703 million, resulting in a combined total of $716 million. In 2023, AIG held $15 million and SCHW held $1.1 billion, totaling $1.115 billion. This means that the combined FHLB stock holdings decreased by $399 million from 2023 to 2024. | [
"Step 1: From AIG's 2024 10-K, extract the FHLB stock value of $13 million at December 31, 2024, and $15 million at December 31, 2023.",
"Step 2: From SCHW's 2024 10-K, extract the FHLB stock value of $703 million at December 31, 2024, and $1.1 billion at December 31, 2023.",
"Step 3: Add AIG’s and SCHW’s 2024 ... | qualitative | 2 | cross_company | chain | ORG -[Has_Stake_In]-> FIN_INST <-[Invests_In]- ORG | inter_document_cross_company | Financials | Multi-line Insurance | hard | 6.168215 | 47 | [
{
"role": "start",
"id": "AIG",
"name": "AIG",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "FHLB_Stock",
"name": "FHLB Stock",
"type": "FIN_INST",
"year": null,
"idf_score": 6.168215058852481
},
{
"role": "end",
"i... | [
{
"hop": 1,
"relationship": "Has_Stake_In",
"source_file": "AIG_10k_2024.pdf",
"page_id": "page_132",
"chunk_id": "chunk_1",
"chunk_text": "## Other Pledges and Restrictions\n\nCertain of our subsidiaries are members of Federal Home Loan Banks (FHLBs) and such membership requires the members... |
qualitative_2hop_cross_company-00280 | Given both companies' positions in the content-driven media industry, how does Netflix's transparent disclosure of licensed content spending contrast with Comcast's accounting methodology for licensed content costs, and what implications does this have for understanding their respective content investment strategies? | Netflix provides transparent disclosure of its licensed content spending, reporting $8,055,811,000 in 2021, $7,544,631,000 in 2020, and $7,242,799,000 in 2019, showing a consistent upward trend in investment. In contrast, Comcast's accounting methodology for licensed content involves capitalizing costs when the license... | [
"Step 1: Extract Netflix’s licensed content spending figures from evidence_source_b, showing a clear financial trend over three years.",
"Step 2: Extract Comcast’s accounting treatment for licensed content from evidence_source_a, noting that costs are capitalized when content becomes available and amortized as us... | qualitative | 2 | cross_company | chain | ORG -[Tests]-> PRODUCT <-[Discloses]- ORG | inter_document_cross_company | Communication Services | Cable & Satellite | hard | 6.168215 | 47 | [
{
"role": "start",
"id": "CMCSA",
"name": "CMCSA",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Licensed_Content",
"name": "Licensed Content",
"type": "PRODUCT",
"year": null,
"idf_score": 6.168215058852481
},
{
"role"... | [
{
"hop": 1,
"relationship": "Tests",
"source_file": "CMCSA_10k_2022.pdf",
"page_id": "page_74",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\nultimate revenue is whether the series can be successfully licensed beyond its initial license window. Initial estimates of ultimate r... |
qualitative_2hop_cross_company-00281 | What was the total global revenue contribution from Reblozyl in 2023 from both Bristol-Myers Squibb and Merck, considering their respective roles as producer and alliance revenue recipient? | The total global revenue contribution from Reblozyl in 2023 was $1,220 million, combining Bristol-Myers Squibb's direct product revenue of $1,008 million and Merck's alliance revenue of $212 million. | [
"Step 1: Extract from source A - Bristol-Myers Squibb reported $1,008 million in Reblozyl revenue globally in 2023.",
"Step 2: Extract from source B - Merck reported $212 million in alliance revenue from Reblozyl in 2023 (comprising $168 million from U.S. and $43 million from international markets).",
"Step 3: ... | qualitative | 2 | cross_company | chain | ORG -[Produces]-> PRODUCT <-[Produces]- ORG | inter_document_cross_company | Health Care | Pharmaceuticals | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "BMY",
"name": "BMY",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Reblozyl",
"name": "Reblozyl",
"type": "PRODUCT",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
"id": "... | [
{
"hop": 1,
"relationship": "Produces",
"source_file": "BMY_10k_2023.pdf",
"page_id": "page_48",
"chunk_id": "chunk_1",
"chunk_text": "| | Year Ended December 31, | Year Ended December 31, | Year Ended December 31, |\n|------------------... |
qualitative_2hop_cross_company-00282 | How did the impact of quarantines and travel restrictions related to the COVID-19 pandemic affect both Emerson Electric Co. (EMR) and RTX Corporation (RTX) in terms of operational challenges and revenue declines, based on their respective 2022 10-K filings? | Emerson Electric Co. (EMR) faced operational disruptions due to quarantines and travel restrictions, which affected its global operations, customers, and suppliers, particularly in China where shutdowns continued. RTX Corporation (RTX) experienced a significant decrease in demand for its products and services due to re... | [
"Step 1: Extract from source A (EMR) - Quarantines and travel restrictions, particularly in China, caused operational disruptions affecting global operations, customers, and suppliers.",
"Step 2: Extract from source B (RTX) - Reduced commercial air travel and production cuts by aircraft manufacturers led to decre... | qualitative | 2 | cross_company | chain | ORG -[Impacted_By]-> RISK_FACTOR <-[Negatively_Impacts]- ORG | inter_document_cross_company | Industrials | Electrical Components & Equipment | medium | 4.868932 | 47 | [
{
"role": "start",
"id": "EMR",
"name": "EMR",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Quarantines",
"name": "Quarantines",
"type": "RISK_FACTOR",
"year": null,
"idf_score": 4.8689320747222204
},
{
"role": "end",
... | [
{
"hop": 1,
"relationship": "Impacted_By",
"source_file": "EMR_10k_2022.pdf",
"page_id": "page_16",
"chunk_id": "chunk_1",
"chunk_text": "Security and/or Data Privacy Breaches, or Disruptions of Our Information Technology Systems Could Adversely Affect Our Business\n\nThe Company relies on i... |
qualitative_2hop_cross_company-00283 | What is the total unamortized cost of licensed content as of December 31, 2021, and how much of this cost is expected to be amortized in the first year for Netflix? | As of December 31, 2021, the total unamortized cost of licensed content for Netflix was $13,799 million. Of this amount, $6,008 million is expected to be amortized in the first year. | [
"Step 1: Extract from source B (NFLX_10k_2022.pdf) - The total unamortized cost of licensed content is $13,799 million as of December 31, 2021.",
"Step 2: Extract from source B (NFLX_10k_2022.pdf) - $6,008 million of the $13,799 million unamortized cost of licensed content is expected to be amortized in the first... | qualitative | 2 | cross_company | chain | ORG -[Tests]-> PRODUCT <-[Discloses]- ORG | inter_document_cross_company | Communication Services | Cable & Satellite | hard | 6.168215 | 47 | [
{
"role": "start",
"id": "CMCSA",
"name": "CMCSA",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Licensed_Content",
"name": "Licensed Content",
"type": "PRODUCT",
"year": null,
"idf_score": 6.168215058852481
},
{
"role"... | [
{
"hop": 1,
"relationship": "Tests",
"source_file": "CMCSA_10k_2022.pdf",
"page_id": "page_74",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\nultimate revenue is whether the series can be successfully licensed beyond its initial license window. Initial estimates of ultimate r... |
qualitative_2hop_cross_company-00284 | How did Reblozyl's U.S. revenue growth in 2023 reflect the financial contributions and strategic positioning of its co-developers, considering BMY's reported increase and MRK's alliance revenue? | Reblozyl's U.S. revenue growth of 37% in 2023, as reported by BMY, indicates strong demand for the drug, which directly benefits its co-developer MRK through alliance revenue. MRK reported $168 million in U.S. alliance revenue from Reblozyl in 2023, showing that BMY's successful commercialization efforts translated int... | [
"Step 1: Extract from evidence_source_a - BMY reported a 37% increase in U.S. revenues for Reblozyl in 2023 due to higher demand.",
"Step 2: Extract from evidence_source_b - MRK reported $168 million in U.S. alliance revenue from Reblozyl in 2023.",
"Step 3: Synthesize - BMY's strong U.S. performance for Rebloz... | qualitative | 2 | cross_company | chain | ORG -[Produces]-> PRODUCT <-[Produces]- ORG | inter_document_cross_company | Health Care | Pharmaceuticals | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "BMY",
"name": "BMY",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Reblozyl",
"name": "Reblozyl",
"type": "PRODUCT",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
"id": "... | [
{
"hop": 1,
"relationship": "Produces",
"source_file": "BMY_10k_2023.pdf",
"page_id": "page_51",
"chunk_id": "chunk_1",
"chunk_text": "Yervoy (ipilimumab)\t-\ta\tCTLA4\timmune\tcheckpoint\tinhibitor. Yervoy is\ta\tmonoclonal\tantibody\tfor\tthe\ttreatment\tof\tpatients\twith unresectable\tor... |
qualitative_2hop_cross_company-00285 | By how much did Tesla's foreign exchange losses offset the favorable impact of Bitcoin remeasurement gains in 2024, and how does this compare to Amazon's exposure to foreign currency fluctuations through its international operations and foreign-denominated assets? | Tesla experienced a $523 million favorable change in Other Income (Expense), Net primarily due to Bitcoin remeasurement gains, but this was partially offset by unfavorable foreign exchange rate fluctuations on intercompany balances. Amazon, on the other hand, holds foreign currency assets such as British Pounds, Canadi... | [
"Step 1: Extract from source A - Amazon holds cash equivalents and marketable securities in British Pounds, Canadian Dollars, Euros, and Japanese Yen, and is exposed to foreign exchange rate fluctuations as it expands internationally.",
"Step 2: Extract from source B - Tesla's Other Income (Expense), Net improved... | qualitative | 2 | cross_company | chain | ORG -[Depends_On]-> FIN_INST <-[Depends_On]- ORG | inter_document_cross_company | Consumer Discretionary | Broadline Retail | medium | 4.781921 | 47 | [
{
"role": "start",
"id": "AMZN",
"name": "AMZN",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Foreign_Currency_Assets",
"name": "Foreign Currency Assets",
"type": "FIN_INST",
"year": null,
"idf_score": 4.78192069773259
},
... | [
{
"hop": 1,
"relationship": "Depends_On",
"source_file": "AMZN_10k_2024.pdf",
"page_id": "page_9",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\nunable to prevent third parties from acquiring domain names that are similar to, infringe upon, or diminish the value of our tradem... |
qualitative_2hop_cross_company-00286 | What is the total estimated contingent liability for indemnities and guarantees held by both EMR and RTX as of their respective fiscal years ending in 2022, and how do their accounting policies differ in recognizing these liabilities? | EMR does not report any material contingent liabilities related to indemnities as of September 30, 2022, and historically payments under indemnity arrangements have been inconsequential. RTX, as of December 31, 2021, reports a carrying amount of $120 million for liabilities related to indemnities and representations fr... | [
"Step 1: From EMR's 10-K, we learn that as of September 30, 2022, there are no known contingent liabilities, including indemnities, that are material to the company's financial statements, and historically payments under indemnity arrangements have been inconsequential.",
"Step 2: From RTX's 10-K, we find that th... | qualitative | 2 | cross_company | chain | ORG -[Complies_With]-> ACCOUNTING_POLICY <-[Discloses]- ORG | inter_document_cross_company | Industrials | Electrical Components & Equipment | medium | 4.781921 | 47 | [
{
"role": "start",
"id": "EMR",
"name": "EMR",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Indemnities",
"name": "Indemnities",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 4.78192069773259
},
{
"role": "en... | [
{
"hop": 1,
"relationship": "Complies_With",
"source_file": "EMR_10k_2022.pdf",
"page_id": "page_68",
"chunk_id": "chunk_1",
"chunk_text": "were $10 and $9 for 2022 and 2021, respectively, and the Company estimates that future health care benefit payments will be approximately $10 per year f... |
qualitative_2hop_cross_company-00287 | Given AIG's $4,116 million exposure to Other Financial Institutions in 2024 and Schwab's disclosure that problems at such institutions could increase FDIC premiums, how might financial sector instability impact Schwab's profitability? | AIG’s significant exposure of $4,116 million to Other Financial Institutions in 2024 indicates a material connection to the broader financial sector. Schwab explicitly states that financial sector instability, such as the failure of other institutions, could lead to increased FDIC premiums and special assessments. High... | [
"Step 1: Extract from AIG’s 2024 10-K - AIG has a $4,116 million exposure to Other Financial Institutions, indicating a significant link to the broader financial system.",
"Step 2: Extract from Schwab’s 2024 10-K - Schwab discloses that problems at other financial institutions could lead to increased FDIC premium... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> COMP <-[Negatively_Impacts]- ORG | inter_document_cross_company | Financials | Multi-line Insurance | hard | 5.880533 | 47 | [
{
"role": "start",
"id": "AIG",
"name": "AIG",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Other_Financial_Institutions",
"name": "Other Financial Institutions",
"type": "COMP",
"year": null,
"idf_score": 5.8805329864007
},... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "AIG_10k_2024.pdf",
"page_id": "page_66",
"chunk_id": "chunk_2",
"chunk_text": "| IndustryCategory (in millions) | December 31, 2024 | Decem ber 31, 2023 |\n|-----------------------------------------------|-----------... |
qualitative_2hop_cross_company-00288 | What is the combined total of CMCSA's available revolving credit facility and T's outstanding term loan credit agreements as of December 31, 2021, and how does this reflect their respective reliance on external financing for liquidity management? | CMCSA had $11.0 billion available under its revolving credit facility, while T had $7,350 million outstanding under the 2021 Syndicated Term Loan and $2,000 million under the BAML Bilateral Term Loan, totaling $9,350 million in outstanding term loans. The combined total of CMCSA's available revolving credit and T's out... | [
"Step 1: From CMCSA's evidence, extract the amount available under the revolving credit facility as of December 31, 2021: $11.0 billion.",
"Step 2: From T's evidence, extract the outstanding amounts under term loan credit agreements: $7,350 million under the 2021 Syndicated Term Loan and $2,000 million under the ... | qualitative | 2 | cross_company | chain | ORG -[Depends_On]-> FIN_INST <-[Utilizes]- ORG | inter_document_cross_company | Communication Services | Cable & Satellite | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "CMCSA",
"name": "CMCSA",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "External_Loans",
"name": "External Loans",
"type": "FIN_INST",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "... | [
{
"hop": 1,
"relationship": "Depends_On",
"source_file": "CMCSA_10k_2022.pdf",
"page_id": "page_65",
"chunk_id": "chunk_5",
"chunk_text": "\nOur businesses generate significant cash flows from operating activities. We believe that we will be able to continue to meet our current and long-term... |
qualitative_2hop_cross_company-00289 | What specific regulatory approval milestone for Reblozyl, announced by Bristol-Myers Squibb in 2023, likely contributed to Merck's 2023 alliance revenue, and how does this compare to Merck's 2022 revenue from Reblozyl-related payments? | The specific regulatory approval milestone for Reblozyl that likely contributed to Merck's 2023 alliance revenue was the FDA approval in August 2023 for treating anemia in ESA-naïve adult patients with lower-risk MDS who may require regular red blood cell transfusions. This approval, as part of the Reblozyl development... | [
"Step 1: Extract from evidence_source_a - Bristol-Myers Squibb announced FDA approval of Reblozyl in August 2023 for treating anemia in ESA-naïve adult patients with lower-risk MDS who may require regular red blood cell transfusions.",
"Step 2: Extract from evidence_source_b - Merck's 2023 alliance revenue for Re... | qualitative | 2 | cross_company | chain | ORG -[Announces]-> PRODUCT <-[Produces]- ORG | inter_document_cross_company | Health Care | Pharmaceuticals | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "BMY",
"name": "BMY",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Reblozyl",
"name": "Reblozyl",
"type": "PRODUCT",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
"id": "... | [
{
"hop": 1,
"relationship": "Announces",
"source_file": "BMY_10k_2023.pdf",
"page_id": "page_68",
"chunk_id": "chunk_1",
"chunk_text": "| Product | Indication | Date | Developments ... |
qualitative_2hop_cross_company-00290 | How much did The Coca-Cola Company's foreign currency contracts impact Net Operating Revenues and Consolidated Net Income in 2023, and how does this compare to Colgate-Palmolive's stated approach to managing foreign exchange risk through similar instruments? | The Coca-Cola Company's foreign currency contracts reclassified $3 million to Net Operating Revenues and reduced Consolidated Net Income by $7 million in 2023. In contrast, Colgate-Palmolive manages its foreign exchange risk through a comprehensive strategy that includes the use of foreign currency contracts (forwards,... | [
"Step 1: From KO's 10-K filing, we extract that foreign currency contracts reclassified $3 million to Net Operating Revenues and resulted in a net $7 million reduction in Consolidated Net Income after tax.",
"Step 2: From CL's 10-K filing, we extract that the company uses foreign currency contracts (forwards, swa... | qualitative | 2 | cross_company | chain | ORG -[Values]-> FIN_INST <-[Reclassifies]- ORG | inter_document_cross_company | Consumer Staples | Household Products | hard | 5.880533 | 47 | [
{
"role": "start",
"id": "CL",
"name": "CL",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Currency_Contracts",
"name": "Currency Contracts",
"type": "FIN_INST",
"year": null,
"idf_score": 5.8805329864007
},
{
"role": "... | [
{
"hop": 1,
"relationship": "Values",
"source_file": "CL_10k_2023.pdf",
"page_id": "page_91",
"chunk_id": "chunk_1",
"chunk_text": "## COLGATE-PALMOLIVE\tCOMPANY\n\n## Notes\tto\tConsolidated\tFinancial\tStatements\t(continued)\n\n(Dollars\tin\tMillions\tExcept\tShare\tand\tPer\tShare\tAmoun... |
qualitative_2hop_cross_company-00291 | How does the involvement of the Audit Committee in cybersecurity oversight differ between Tesla and Amazon, based on the specific reporting structures described in their 2024 10-K filings? | Tesla's Audit Committee receives quarterly updates from senior management, including leaders from Information Security, Product Security, Compliance, and Legal teams, and engages in ad hoc discussions with management on cybersecurity-related news events. In contrast, Amazon's cybersecurity oversight is managed by the S... | [
"Step 1: From evidence_source_a, Amazon’s cybersecurity oversight is managed by the Security Committee, which reports to the Board annually and receives reports from the chief security officer.",
"Step 2: From evidence_source_b, Tesla’s Audit Committee receives quarterly updates from senior management, including ... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Faces]- ORG | inter_document_cross_company | Consumer Discretionary | Broadline Retail | medium | 4.494239 | 47 | [
{
"role": "start",
"id": "AMZN",
"name": "AMZN",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Audit_Committee_Oversight",
"name": "Audit Committee Oversight",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 4.4942... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "AMZN_10k_2024.pdf",
"page_id": "page_17",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\n## Item 1C. Cybersecurity\n\nWe have processes in place for assessing, identifying, and managing material risks from potential una... |
qualitative_2hop_cross_company-00292 | How did the recognition of tax credits in 2023 impact the effective income tax rate for The Charles Schwab Corporation, and how does this compare with Bank of America's recognition pattern for similar tax credits from its investments in affordable housing and renewable energy projects? | The recognition of tax credits in 2023 contributed to a decrease in Schwab's effective income tax rate from 23.5% in 2022 to 20.6% in 2023. Schwab recognized these credits as part of its income tax benefits, directly lowering its effective tax rate. In contrast, Bank of America recognizes tax credits from affordable ho... | [
"Step 1: Extract from evidence_source_b - Schwab’s effective tax rate decreased from 23.5% in 2022 to 20.6% in 2023, primarily due to the recognition of certain tax credits.",
"Step 2: Extract from evidence_source_a - Bank of America recognizes tax credits from affordable housing investments ratably over up to 10... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> ACCOUNTING_POLICY <-[Subject_To]- ORG | inter_document_cross_company | Financials | Diversified Banks | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "BAC",
"name": "BAC",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Tax_Credits_Recognition",
"name": "Tax Credits Recognition",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 6.573680166960646... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "BAC_10k_2023.pdf",
"page_id": "page_131",
"chunk_id": "chunk_3",
"chunk_text": "\nAt\tDecember\t31,\t2023\tand\t2022,\tloans\tand\tleases\tin\tthe\tconsolidated\tcredit\tcard\ttrust\tincluded\t$3.2\tbillion\tand\t$3.3\tbillion\tof\tsel... |
qualitative_2hop_cross_company-00293 | How does CMCSA's competitive positioning against DIRECTV, as a DBS provider, contrast with T's financial stake and governance structure in DIRECTV following the 2021 transaction, and what does this reveal about their respective strategic roles in the U.S. video services market? | CMCSA competes directly with DIRECTV, a DBS provider, in the U.S. video services market, where DIRECTV offers features and packaging comparable to CMCSA’s offerings. Meanwhile, T holds a junior preferred unit with $3,212 of remaining distribution rights and common units with a $4,200 distribution preference in DIRECTV ... | [
"Step 1: From evidence_source_a, CMCSA competes with DIRECTV, a DBS provider, in the U.S. video services market, which includes similar offerings in terms of features, pricing, and packaging.",
"Step 2: From evidence_source_b, T holds a junior preferred unit with $3,212 of remaining distribution rights and common... | qualitative | 2 | cross_company | chain | ORG -[Competes_With]-> COMP <-[Has_Stake_In]- ORG | inter_document_cross_company | Communication Services | Cable & Satellite | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "CMCSA",
"name": "CMCSA",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "DIRECTV",
"name": "DIRECTV",
"type": "COMP",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
"id": "T... | [
{
"hop": 1,
"relationship": "Competes_With",
"source_file": "CMCSA_10k_2022.pdf",
"page_id": "page_9",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\nCable Communications offers services directly to residential and business customers through customer service teams, retail stor... |
qualitative_2hop_cross_company-00294 | How might changes in U.S.-China trade agreements impact both Boeing's commercial aircraft backlog and Union Pacific's international trade-related revenues, and what specific mitigations or risks are each company monitoring in response? | Changes in U.S.-China trade agreements could impact Boeing's commercial aircraft backlog because China represents a key market for Boeing’s commercial aircraft, and ongoing economic and national security concerns have stalled the trade relationship. Boeing is already exposed to tariffs on certain aircraft parts and com... | [
"Step 1: Extract from source A - Boeing’s commercial aircraft backlog is significantly tied to Chinese customers, and Boeing is already affected by U.S.-China tariffs on aircraft parts, with mitigations through Duty-Drawback Customs procedures.",
"Step 2: Extract from source B - Union Pacific’s revenues are parti... | qualitative | 2 | cross_company | chain | ORG -[Impacted_By]-> REGULATORY_REQUIREMENT <-[Impacted_By]- ORG | inter_document_cross_company | Industrials | Aerospace & Defense | hard | 5.069603 | 47 | [
{
"role": "start",
"id": "BA",
"name": "BA",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Trade_Agreements",
"name": "Trade Agreements",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 5.069602770184371
},
{
... | [
{
"hop": 1,
"relationship": "Impacted_By",
"source_file": "BA_10k_2023.pdf",
"page_id": "page_30",
"chunk_id": "chunk_3",
"chunk_text": "\nContractual\tbacklog\tof\tunfilled\torders\texcludes\tpurchase\toptions,\tannounced\torders\tfor\twhich\tdefinitive\tcontracts\thave\tnot been\texecuted,... |
qualitative_2hop_cross_company-00295 | What is the combined minimum capital buffer requirement for Bank of America (BAC) and Charles Schwab (SCHW) under the CCAR process, based on their respective risk-weighted assets as described in their 2023 10-K filings? | The combined minimum capital buffer requirement for Bank of America and Charles Schwab under the CCAR process is 5.0 percent of their respective risk-weighted assets. This is calculated as the sum of BAC's 2.5 percent Stress Capital Buffer (SCB) effective October 1, 2023, and SCHW's 2.5 percent minimum Stress Capital B... | [
"Step 1: Extract from source A - BAC's Stress Capital Buffer (SCB) is 2.5 percent effective October 1, 2023.",
"Step 2: Extract from source B - SCHW is subject to a 2.5 percent minimum Stress Capital Buffer under the CCAR process, effective with the 2022 CCAR cycle.",
"Step 3: Synthesize - Both companies are su... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Subject_To]- ORG | inter_document_cross_company | Financials | Diversified Banks | hard | 6.168215 | 47 | [
{
"role": "start",
"id": "BAC",
"name": "BAC",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Comprehensive_Capital_Analysis_and_Review_(CCAR)",
"name": "Comprehensive Capital Analysis and Review (CCAR)",
"type": "REGULATORY_REQUIREMENT... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "BAC_10k_2023.pdf",
"page_id": "page_49",
"chunk_id": "chunk_1",
"chunk_text": "develop\ta\tcomprehensive\tunderstanding\tof\tpotential\timpacts\tof\tonand off-balance sheet risks at the Corporation and certain subsidiaries\t and\t how... |
qualitative_2hop_cross_company-00296 | How do the post-incident review processes at ACN and MSFT, as described in their respective 2024 10-K filings, contribute to their enterprise-wide cybersecurity risk management strategies, and what specific frameworks or governance structures do they reference to ensure alignment with broader regulatory and operational... | Accenture (ACN) integrates its post-incident review process into its enterprise risk management system, leveraging frameworks such as ISO 27001/27701, NIST Cyber Security Framework, and CIS Critical Security Controls to ensure alignment with global standards and regulatory expectations. Microsoft (MSFT) similarly condu... | [
"Step 1: Extract from ACN's filing - Accenture integrates post-incident reviews into its enterprise risk management system and uses frameworks like ISO 27001/27701, NIST CSF, and CIS Controls to manage cybersecurity risks.",
"Step 2: Extract from MSFT's filing - Microsoft conducts post-incident reviews and aligns... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> ACCOUNTING_POLICY <-[Conducts]- ORG | inter_document_cross_company | Information Technology | IT Consulting & Other Services | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "ACN",
"name": "ACN",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Post-Incident_Review",
"name": "Post-Incident Review",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 6.573680166960646
},
... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "ACN_10k_2024.pdf",
"page_id": "page_36",
"chunk_id": "chunk_1",
"chunk_text": "## Item 1C. Cybersecurity\n\n## Cybersecurity Risk Management and Strategy\n\nSafeguarding data and systems is one of our most important responsibilities in... |
qualitative_2hop_cross_company-00297 | How do the impairment test policies for indefinite-lived intangible assets differ between Colgate-Palmolive and Coca-Cola in terms of frequency and methodology, and what does this imply about their respective asset management strategies? | Colgate-Palmolive performs impairment tests on indefinite-lived intangible assets, such as global brands, at least annually or when events or changes in circumstances indicate potential impairment. The company may choose either a quantitative or qualitative analysis for these tests. In contrast, Coca-Cola emphasizes th... | [
"Step 1: Extract from evidence_source_a - Colgate-Palmolive performs impairment tests on indefinite-lived intangible assets at least annually or when events or changes in circumstances indicate potential impairment, using either a quantitative or qualitative analysis.",
"Step 2: Extract from evidence_source_b - C... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> ACCOUNTING_POLICY <-[Discloses]- ORG | inter_document_cross_company | Consumer Staples | Household Products | hard | 5.069603 | 47 | [
{
"role": "start",
"id": "CL",
"name": "CL",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Impairment_Tests",
"name": "Impairment Tests",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 5.069602770184371
},
{
"r... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "CL_10k_2023.pdf",
"page_id": "page_58",
"chunk_id": "chunk_1",
"chunk_text": "The\tareas\tof\taccounting\tthat\tinvolve\tsignificant\tor\tcomplex\tjudgments\tand\testimates\tare\tpensions\tand\tother\tretiree\tbenefit\tcost\tassumption... |
qualitative_2hop_cross_company-00298 | Given BAC's use of risk ratings to evaluate single-name credit concentration limits and SCHW's collateral maintenance provisions for securities borrowed receivables, how do these distinct approaches influence the calculation and allocation of credit loss reserves in each institution? | BAC utilizes risk ratings as a factor in determining the level of allocated capital and the allowance for credit losses, particularly for commercial credit exposures that exceed single-name credit risk concentration guidelines. This approach directly ties risk ratings to capital allocation and loss provisioning for lar... | [
"Step 1: Extract from source A - BAC uses risk ratings as a factor in determining the level of allocated capital and the allowance for credit losses, particularly for single-name credit risk concentration guidelines.",
"Step 2: Extract from source B - SCHW applies a practical expedient based on collateral mainten... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> RISK_FACTOR <-[Evaluates]- ORG | inter_document_cross_company | Financials | Diversified Banks | hard | 6.168215 | 47 | [
{
"role": "start",
"id": "BAC",
"name": "BAC",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Concentrations",
"name": "Concentrations",
"type": "RISK_FACTOR",
"year": null,
"idf_score": 6.168215058852481
},
{
"role": "e... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "BAC_10k_2023.pdf",
"page_id": "page_64",
"chunk_id": "chunk_3",
"chunk_text": "\nConsumer\tloans\tmay\tbe\treturned\tto\tperforming\tstatus\twhen\tall\tprincipal\tand\tinterest\tis\tcurrent\tand\tfull\trepayment\tof\tthe\tremaining\tco... |
qualitative_2hop_cross_company-00299 | What specific wireless service expansion does CMCSA offer in its Business Services Connectivity segment, and how could FCC licensing requirements for spectrum usage, as described in T's 10-K filing, directly constrain the scalability of this offering? | CMCSA offers wireless services to small businesses as part of its Business Services Connectivity segment, which includes services similar to those provided to residential customers, such as wireless backup connectivity and advanced Wi-Fi solutions. However, FCC licensing requirements, as outlined in T's 10-K, mandate t... | [
"Step 1: From CMCSA's filing, identify the specific wireless service offering in the Business Services Connectivity segment.",
"Step 2: From T's filing, extract the regulatory constraints related to FCC licensing for wireless spectrum usage.",
"Step 3: Synthesize how FCC licensing limitations could directly aff... | qualitative | 2 | cross_company | chain | ORG -[Includes]-> PRODUCT <-[Seeks]- ORG | inter_document_cross_company | Communication Services | Cable & Satellite | hard | 6.168215 | 47 | [
{
"role": "start",
"id": "CMCSA",
"name": "CMCSA",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Wireless_Services",
"name": "Wireless Services",
"type": "PRODUCT",
"year": null,
"idf_score": 6.168215058852481
},
{
"rol... | [
{
"hop": 1,
"relationship": "Includes",
"source_file": "CMCSA_10k_2024.pdf",
"page_id": "page_6",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\n## Video\n\nWe offer video services to residential and business customers primarily through our X1 platform in the United States ove... |
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