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-00000 | What is the total fair value of AIG's investments in New York state obligations as of December 31, 2023, and in which state and city is Goldman Sachs Group's principal executive office located according to its 2023 10-K filing? | The total fair value of AIG's investments in New York state obligations as of December 31, 2023 is $1,984 million. According to Goldman Sachs' 2023 10-K filing, its principal executive office is located in New York, NY. | [
"Step 1: From AIG's 10-K filing, identify the total fair value of investments in New York state obligations as of December 31, 2023, which is explicitly stated as $1,984 million.",
"Step 2: From Goldman Sachs' 10-K filing, locate the information regarding the address of the principal executive office, which is st... | qualitative | 2 | cross_company | chain | ORG -[Invests_In]-> GPE <-[Operates_In]- ORG | inter_document_cross_company | Financials | Multi-line Insurance | easy | 3.683308 | 49 | [
{
"role": "start",
"id": "AIG",
"name": "AIG",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "New_York",
"name": "New York",
"type": "GPE",
"year": null,
"idf_score": 3.6833084090644808
},
{
"role": "end",
"id": "GS"... | [
{
"hop": 1,
"relationship": "Invests_In",
"source_file": "AIG_10k_2023.pdf",
"page_id": "page_92",
"chunk_id": "chunk_2",
"chunk_text": "| | December 31, 2023 | December 31, 2023 | December 31, 2023 | December 31, 2023 | |... |
qualitative_2hop_cross_company-00001 | How does Microsoft's accounting policy on capitalizing software costs after technological feasibility contrast with NVIDIA's treatment of an IPR&D project from Mellanox that had not yet reached technological feasibility, and what were the respective financial implications for each company? | Microsoft expenses software development costs internally until technological feasibility is established, at which point those costs are capitalized and amortized over the product's estimated life. This policy is applied because Microsoft determines technological feasibility shortly before product release. In contrast, ... | [
"Step 1: From Microsoft's 10-K, extract the policy that software development costs are expensed until technological feasibility is established, which occurs shortly before release, after which costs are capitalized and amortized.",
"Step 2: From NVIDIA's 10-K, extract the detail that the IPR&D project from Mellan... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> ACCOUNTING_POLICY <-[Depends_On]- ORG | inter_document_cross_company | Information Technology | Systems Software | hard | 6.57368 | 49 | [
{
"role": "start",
"id": "MSFT",
"name": "MSFT",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Technological_Feasibility",
"name": "Technological Feasibility",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 6.573680166... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "MSFT_10k_2022.pdf",
"page_id": "page_53",
"chunk_id": "chunk_1",
"chunk_text": "## PART II\n\nItem 7\n\nOur products are generally sold with a right of return, we may provide other credits or incentives, and in certain instances we est... |
qualitative_2hop_cross_company-00002 | What is the combined fair value of U.S. Agency Securities held by Apple (AAPL) and short-term U.S. Agency Securities investments disclosed by Adobe (ADBE) in their respective 2024 10-K filings? | $5,159 million (Apple) + $12 million (Adobe) = $5,171 million total fair value of U.S. Agency Securities across both companies | [
"Step 1: Extract from source A - Apple reports a fair value of $5,159 million for U.S. Agency Securities in their 2024 10-K filing",
"Step 2: Extract from source B - Adobe discloses a fair value of $12 million for U.S. Agency Securities in their 2024 10-K filing",
"Step 3: Synthesize - Add both amounts to calcu... | qualitative | 2 | cross_company | chain | ORG -[Invests_In]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Information Technology | Technology Hardware, Storage & Peripherals | hard | 5.320917 | 49 | [
{
"role": "start",
"id": "AAPL",
"name": "AAPL",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "U.S._Agency_Securities",
"name": "U.S. Agency Securities",
"type": "FIN_INST",
"year": null,
"idf_score": 5.320917198465278
},
{... | [
{
"hop": 1,
"relationship": "Invests_In",
"source_file": "AAPL_10k_2024.pdf",
"page_id": "page_39",
"chunk_id": "chunk_4",
"chunk_text": "| | Adjusted Cost | Unrealized Gains | Unrealized Losses | Fair Value | Cash and Cash Equivalents | Cu... |
qualitative_2hop_cross_company-00003 | What percentage of development costs does Pfizer fund for the Eliquis collaboration, and how are profits and losses shared between Bristol-Myers Squibb and Pfizer globally? | Pfizer funds between 50% and 60% of all development costs for Eliquis depending on the study. Profits and losses are shared equally on a global basis between Bristol-Myers Squibb and Pfizer, except in certain countries where Pfizer commercializes the product and pays BMS a sales-based fee. | [
"Step 1: From BMY's 10-K filing, it is stated that Pfizer funds between 50% and 60% of all development costs for Eliquis and that profits and losses are shared equally globally, with exceptions in certain countries where Pfizer commercializes and pays a sales-based fee.",
"Step 2: From PFE's 10-K filing, it confi... | qualitative | 2 | cross_company | chain | ORG -[Produces]-> PRODUCT <-[Produces]- ORG | inter_document_cross_company | Health Care | Pharmaceuticals | hard | 6.57368 | 49 | [
{
"role": "start",
"id": "BMY",
"name": "BMY",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Eliquis",
"name": "Eliquis",
"type": "PRODUCT",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
"id": "PF... | [
{
"hop": 1,
"relationship": "Produces",
"source_file": "BMY_10k_2022.pdf",
"page_id": "page_112",
"chunk_id": "chunk_3",
"chunk_text": "\n(a) Includes unamortized up-front and milestone payments.\n\nSpecific information pertaining to significant alliances is discussed below, including the... |
qualitative_2hop_cross_company-00004 | How do the definitions of cash equivalents in PM's and TGT's 2024 10-K filings compare, and what specific inclusion related to financial transactions distinguishes TGT's definition from PM's? | Both PM and TGT define cash equivalents as highly liquid investments with original maturities of three months or less. However, TGT's definition specifically includes amounts due from third-party financial institutions for credit and debit card transactions, which typically settle in five days or less—a detail not pres... | [
"Step 1: Extract from evidence_source_a - PM defines cash equivalents as 'demand deposits with banks and all highly liquid investments with original maturities of three months or less.'",
"Step 2: Extract from evidence_source_b - TGT defines cash equivalents as 'highly liquid investments with an original maturity... | qualitative | 2 | cross_company | chain | ORG -[Includes]-> FIN_INST <-[Includes]- ORG | inter_document_cross_company | Consumer Staples | Tobacco | medium | 4.322388 | 48 | [
{
"role": "start",
"id": "PM",
"name": "PM",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Highly_Liquid_Investments",
"name": "Highly Liquid Investments",
"type": "FIN_INST",
"year": null,
"idf_score": 4.322388368354151
},
... | [
{
"hop": 1,
"relationship": "Includes",
"source_file": "PM_10k_2024.pdf",
"page_id": "page_87",
"chunk_id": "chunk_1",
"chunk_text": "## Note 2.\n\n## Summary of Significant Accounting Policies:\n\n## Acquisitions\n\nPMI uses the acquisition method of accounting for acquired busines... |
qualitative_2hop_cross_company-00005 | What is the combined total number of securities remaining available for future issuance under equity compensation plans approved by security holders for both EMR and LMT in their 2022 filings? | The combined total number of securities remaining available for future issuance under equity compensation plans approved by security holders is 11,289,708. This is calculated by summing the 3,837,000 securities from EMR and the 7,452,708 securities from LMT. | [
"Step 1: Extract from EMR's 2022 filing - The number of securities remaining available for future issuance under equity compensation plans approved by security holders is 3,837,000.",
"Step 2: Extract from LMT's 2022 filing - The number of securities remaining available for future issuance under equity compensati... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Industrials | Electrical Components & Equipment | medium | 4.558777 | 48 | [
{
"role": "start",
"id": "EMR",
"name": "EMR",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Equity_Compensation_Plans_Approved_by_Security_Holders",
"name": "Equity Compensation Plans Approved by Security Holders",
"type": "FIN_INST",... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "EMR_10k_2022.pdf",
"page_id": "page_86",
"chunk_id": "chunk_2",
"chunk_text": "| | Number of Securities to be Issued upon Exercise of Outstanding Options, Warrants and Rights ... |
qualitative_2hop_cross_company-00006 | How does the volatility in capital markets specifically impact both American Express's capital adequacy strategy and BlackRock's business performance, and what are the financial implications for each company's approach to managing this macroeconomic risk? | American Express specifically notes that volatility in capital markets influences its balance sheet management and capital adequacy strategy, prompting the company to maintain capital levels above regulatory minimums, particularly within a 10 to 11 percent target range for its Common Equity Tier 1 (CET1) risk-based cap... | [
"Step 1: Extract from evidence_source_a - American Express's capital adequacy strategy is shaped by capital markets volatility, with a CET1 target range of 10 to 11 percent to maintain flexibility and support growth.",
"Step 2: Extract from evidence_source_b - BlackRock identifies capital markets volatility as a ... | qualitative | 2 | cross_company | chain | ORG -[Impacted_By]-> MACRO_CONDITION <-[Negatively_Impacts]- ORG | inter_document_cross_company | Financials | Consumer Finance | hard | 5.069603 | 48 | [
{
"role": "start",
"id": "AXP",
"name": "AXP",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Capital_Markets_Volatility",
"name": "Capital Markets Volatility",
"type": "MACRO_CONDITION",
"year": null,
"idf_score": 5.06960277018... | [
{
"hop": 1,
"relationship": "Impacted_By",
"source_file": "AXP_10k_2023.pdf",
"page_id": "page_65",
"chunk_id": "chunk_1",
"chunk_text": "## Table\tof\tContents\n\n## CORPORATE\t&\tOTHER\n\nCorporate\tfunctions\tand\tcertain\tother\tbusinesses\tare\tincluded\tin\tCorporate\t&\tOther.... |
qualitative_2hop_cross_company-00007 | How does the requirement for Simon Property Group (SPG) to distribute at least 90% of its REIT taxable income influence its financing strategy, and how does this contrast with American Tower Corporation's (AMT) approach to maintaining REIT qualification in light of its substantial leverage and debt service obligations? | Simon Property Group (SPG) must distribute at least 90% of its REIT taxable income, which limits its ability to retain cash flows for reinvestment or debt repayment. As a result, SPG regularly accesses the debt markets to fund acquisitions, developments, and refinancing needs, maintaining a $5.0 billion unsecured revol... | [
"Step 1: Extract from evidence_source_a - AMT explicitly mentions its 'substantial leverage and debt service obligations' as a factor in maintaining REIT qualification.",
"Step 2: Extract from evidence_source_b - SPG states that its REIT qualification requires it to distribute at least 90% of its REIT taxable inc... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> REGULATORY_REQUIREMENT <-[Subject_To]- ORG | inter_document_cross_company | Real Estate | Telecom Tower REITs | hard | 6.57368 | 48 | [
{
"role": "start",
"id": "AMT",
"name": "AMT",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "REIT_Qualification",
"name": "REIT Qualification",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 6.573680166960646
},... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "AMT_10k_2024.pdf",
"page_id": "page_4",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\n## SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS\n\nThis Annual Report on Form 10-K (this 'Annual Report') contains statements ab... |
qualitative_2hop_cross_company-00008 | How does Chevron's specific equity investment structure in Angola LNG Limited contrast with ExxonMobil's described operational framework for energy projects in Angola, based on their respective 10-K disclosures? | Chevron holds a direct equity interest of 36.4 percent in Angola LNG Limited, which processes and liquefies natural gas produced in Angola for international delivery, as disclosed in Chevron’s 2024 10-K filing. In contrast, ExxonMobil’s 2024 10-K outlines a broader operational framework in Angola governed by production... | [
"Step 1: From Chevron’s 10-K, identify the specific equity interest of 36.4% in Angola LNG Limited, a liquefied natural gas processing entity.",
"Step 2: From ExxonMobil’s 10-K, extract the regulatory framework governing its operations in Angola, including exploration terms (3–4 years) and production periods (20–... | qualitative | 2 | cross_company | chain | ORG -[Operates_In]-> GPE <-[Operates_In]- ORG | inter_document_cross_company | Energy | Integrated Oil & Gas | hard | 6.57368 | 48 | [
{
"role": "start",
"id": "CVX",
"name": "CVX",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Angola",
"name": "Angola",
"type": "GPE",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
"id": "XOM",
... | [
{
"hop": 1,
"relationship": "Operates_In",
"source_file": "CVX_10k_2024.pdf",
"page_id": "page_85",
"chunk_id": "chunk_1",
"chunk_text": "## Notes to the C onsolidated F inancial Statem ents\n\nMillions of dollars, ex cept per-share am ounts\n\nDescriptions of major equity affiliates and non... |
qualitative_2hop_cross_company-00009 | What is the combined carrying value of preferred stock for both Charles Schwab (SCHW) and Visa (V) in 2022, and how does the structure of their preferred stock offerings differ based on the series and valuation methods disclosed in their respective 10-K filings? | The combined carrying value of preferred stock for Charles Schwab (SCHW) and Visa (V) in 2022 is $11,226 million. This is calculated by adding the total carrying value of preferred stock from Schwab in 2022, which is $9,954 million, to Visa’s book value of preferred stock in 2022, which is $1,272 million. Schwab’s pref... | [
"Step 1: Extract from source A - Schwab's total preferred stock carrying value at December 31, 2022, is $9,954 million.",
"Step 2: Extract from source B - Visa's total book value of preferred stock as of September 30, 2022, is $1,272 million.",
"Step 3: Calculate the combined carrying value by summing the value... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Financials | Investment Banking & Brokerage | hard | 5.880533 | 48 | [
{
"role": "start",
"id": "SCHW",
"name": "SCHW",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Total_Preferred_Stock",
"name": "Total Preferred Stock",
"type": "FIN_INST",
"year": null,
"idf_score": 5.8805329864007
},
{
... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "SCHW_10k_2022.pdf",
"page_id": "page_113",
"chunk_id": "chunk_2",
"chunk_text": "| | Shares Issued and Outstanding (in thousands) at December 31, | Shares Issued and Outstanding (in thous... |
qualitative_2hop_cross_company-00010 | What is the combined fair value of U.S. Treasury securities reported by both SCHW and V as of their respective fiscal years ending in 2022, and how does the unrealized loss position of these securities differ between the two companies? | The combined fair value of U.S. Treasury securities reported by SCHW and V in 2022 is $16,679 million + $4,804 million = $21,483 million. SCHW reports an unrealized loss of $125 million on its U.S. Treasury securities, while V reports an unrealized loss of $133 million, making the total unrealized loss position $258 mi... | [
"Step 1: Extract from source A - SCHW reports the fair value of U.S. Treasury securities as $16,679 million with an unrealized loss of $125 million as of December 31, 2021.",
"Step 2: Extract from source B - V reports the fair value of U.S. Treasury securities as $4,804 million with an unrealized loss of $133 mil... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Financials | Investment Banking & Brokerage | hard | 5.475068 | 48 | [
{
"role": "start",
"id": "SCHW",
"name": "SCHW",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "U.S._Treasury_securities",
"name": "U.S. Treasury securities",
"type": "FIN_INST",
"year": null,
"idf_score": 5.475067878292536
},... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "SCHW_10k_2022.pdf",
"page_id": "page_89",
"chunk_id": "chunk_2",
"chunk_text": "| | Less than 12 months | Less than 12 months | 12 months or longer | 12 months or longer | Total | Tot... |
qualitative_2hop_cross_company-00011 | What is the combined percentage of total sales that both Colgate-Palmolive and Procter & Gamble derive from Walmart Inc. and its affiliates, based on their respective 2024 financial reports? | The combined percentage of total sales from Walmart Inc. and its affiliates for Colgate-Palmolive (11%) and Procter & Gamble (16%) in 2024 is 27%. | [
"Step 1: From Colgate-Palmolive's 2024 10-K filing, it is stated that sales to Walmart Inc. and its affiliates represent approximately 11% of the company's net sales.",
"Step 2: From Procter & Gamble's 2024 10-K filing, it is stated that sales to Walmart Inc. and its affiliates represent approximately 16% of the ... | qualitative | 2 | cross_company | chain | ORG -[Depends_On]-> COMP <-[Partners_With]- ORG | inter_document_cross_company | Consumer Staples | Household Products | hard | 5.657389 | 48 | [
{
"role": "start",
"id": "CL",
"name": "CL",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Walmart_Inc.",
"name": "Walmart Inc.",
"type": "COMP",
"year": null,
"idf_score": 5.657389435086491
},
{
"role": "end",
"id"... | [
{
"hop": 1,
"relationship": "Depends_On",
"source_file": "CL_10k_2024.pdf",
"page_id": "page_114",
"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-00012 | How does Schwab's and Visa's exposure to settlement risk differ in terms of the mechanisms that mitigate potential losses, given Schwab's requirement for client deposits in excess of regulatory requirements and Visa's indemnification obligations tied to unsettled payment transactions? | Schwab mitigates settlement risk by requiring client deposits in excess of regulatory requirements for certain trades, which significantly reduces the likelihood of losses from client failure to fulfill obligations, and thus no liability has been recognized. In contrast, Visa faces settlement risk due to its indemnific... | [
"Step 1: Extract from source A (Schwab) - 'We have established procedures to reduce this risk by requiring deposits from clients in excess of amounts prescribed by regulatory requirements for certain types of trades, and therefore the potential to make payments under these client transactions is remote. Accordingly... | qualitative | 2 | cross_company | chain | ORG -[Faces]-> RISK_FACTOR <-[Faces]- ORG | inter_document_cross_company | Financials | Investment Banking & Brokerage | hard | 5.475068 | 48 | [
{
"role": "start",
"id": "SCHW",
"name": "SCHW",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Settlement_Risk",
"name": "Settlement Risk",
"type": "RISK_FACTOR",
"year": null,
"idf_score": 5.475067878292536
},
{
"role"... | [
{
"hop": 1,
"relationship": "Faces",
"source_file": "SCHW_10k_2022.pdf",
"page_id": "page_107",
"chunk_id": "chunk_3",
"chunk_text": "\nIncluded in cash and investments segregated and on deposit for regulatory purposes in the consolidated balance sheets. (1)\n\nActual collateral was greater ... |
qualitative_2hop_cross_company-00013 | What is the combined percentage of net sales that Colgate-Palmolive and Procter & Gamble each derive from their shared top customer, Walmart Inc., in 2024? | The combined percentage of net sales from Walmart Inc. for Colgate-Palmolive and Procter & Gamble in 2024 is 27%. Colgate-Palmolive reports that Walmart accounts for approximately 11% of its net sales, while Procter & Gamble reports that Walmart accounts for 16% of its net sales. Adding these percentages together gives... | [
"Step 1: Extract from evidence_source_a - Colgate-Palmolive reports that sales to Walmart, Inc. and its affiliates represent approximately 11% of its net sales in 2024.",
"Step 2: Extract from evidence_source_b - Procter & Gamble reports that Walmart Inc. and its affiliates accounted for 16% of its consolidated n... | qualitative | 2 | cross_company | chain | ORG -[Depends_On]-> COMP <-[Depends_On]- ORG | inter_document_cross_company | Consumer Staples | Household Products | hard | 5.657389 | 48 | [
{
"role": "start",
"id": "CL",
"name": "CL",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Walmart_Inc.",
"name": "Walmart Inc.",
"type": "COMP",
"year": null,
"idf_score": 5.657389435086491
},
{
"role": "end",
"id"... | [
{
"hop": 1,
"relationship": "Depends_On",
"source_file": "CL_10k_2024.pdf",
"page_id": "page_114",
"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-00014 | How does the REIT requirement to distribute at least 90% of taxable income impact both American Tower Corporation and Simon Property Group in terms of liquidity and investment flexibility, based on their respective 2022 10-K disclosures? | The REIT requirement to distribute at least 90% of taxable income impacts both American Tower Corporation (AMT) and Simon Property Group (SPG) by constraining liquidity and limiting investment flexibility. AMT manages this by operating certain businesses through taxable REIT subsidiaries (TRSs), allowing it to engage i... | [
"Step 1: Extract from evidence_source_a - American Tower operates through taxable REIT subsidiaries (TRSs), which allows it to engage in certain businesses that would otherwise not qualify under REIT rules.",
"Step 2: Extract from evidence_source_b - Simon Property Group must distribute at least 90% of its REIT t... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Subject_To]- ORG | inter_document_cross_company | Real Estate | Telecom Tower REITs | hard | 6.57368 | 48 | [
{
"role": "start",
"id": "AMT",
"name": "AMT",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "REIT_Requirements",
"name": "REIT Requirements",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 6.573680166960646
},
... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "AMT_10k_2022.pdf",
"page_id": "page_90",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\n## 1. BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES\n\nBusiness -American Tower Corporation (together with its subsidi... |
qualitative_2hop_cross_company-00015 | How does the impact of poor investment performance on performance fee volatility differ between BlackRock and Goldman Sachs, given their respective exposures and revenue structures? | BlackRock's performance fees, which amounted to $1.2 billion or 6% of total revenue in 2024, are expected to become more volatile due to the increasing proportion of private markets products in its performance fee-generating assets, including from the GIP Acquisition and proposed HPS Acquisition. These private market p... | [
"Step 1: Extract from source A - BlackRock's performance fees represented $1.2 billion or 6% of total revenue in 2024, and volatility is expected to increase due to the growing share of private markets products.",
"Step 2: Extract from source B - Goldman Sachs notes that poor investment performance could lead cli... | qualitative | 2 | cross_company | chain | ORG -[Impacted_By]-> RISK_FACTOR <-[Impacted_By]- ORG | inter_document_cross_company | Financials | Asset Management & Custody Banks | hard | 6.57368 | 48 | [
{
"role": "start",
"id": "BLK",
"name": "BLK",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Poor_Investment_Performance",
"name": "Poor Investment Performance",
"type": "RISK_FACTOR",
"year": null,
"idf_score": 6.5736801669606... | [
{
"hop": 1,
"relationship": "Impacted_By",
"source_file": "BLK_10k_2024.pdf",
"page_id": "page_23",
"chunk_id": "chunk_1",
"chunk_text": "## Geopolitical unrest and other events outside of BlackRock's control could adversely affect the global economy or specific international, regional and d... |
qualitative_2hop_cross_company-00016 | How do Microsoft's and Texas Instruments' approaches to debt investments differ in terms of unrealized gains and losses and credit loss recognition as of December 31, 2024? | Microsoft disclosed that changes in the fair value of debt investments, excluding credit losses and impairments, are recorded in other comprehensive income and that it evaluates impairments based on market conditions, credit quality, and investee conditions. If Microsoft plans to sell a security or is likely to be requ... | [
"Step 1: From Microsoft's 10-K, extract the methodology for handling unrealized gains/losses and credit losses on debt investments, including impairment triggers and the role of market and investee conditions.",
"Step 2: From Texas Instruments' 10-K, extract the statement that unrealized gains and losses were not... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Information Technology | Systems Software | hard | 5.069603 | 48 | [
{
"role": "start",
"id": "MSFT",
"name": "MSFT",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Debt_Investments",
"name": "Debt Investments",
"type": "FIN_INST",
"year": null,
"idf_score": 5.069602770184371
},
{
"role":... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "MSFT_10k_2024.pdf",
"page_id": "page_66",
"chunk_id": "chunk_1",
"chunk_text": "## PART II\n\n## Item 8\n\nDebt inv estments are classified as av ailable-for-sale and realized gains and losses are recorded using the specific identifica... |
qualitative_2hop_cross_company-00017 | What is the combined number of certifications filed under Section 302 of the Sarbanes-Oxley Act of 2002 by the Principal Executive Officer and Principal Financial Officer for both Accenture plc and Broadcom Inc. in their respective 2022 10-K filings? | The combined number of certifications filed under Section 302 of the Sarbanes-Oxley Act of 2002 by the Principal Executive Officer and Principal Financial Officer for both Accenture plc and Broadcom Inc. in their respective 2022 10-K filings is 4. | [
"Step 1: From evidence_source_a, Accenture plc filed two certifications under Section 302 of the Sarbanes-Oxley Act of 2002 — one by the Principal Executive Officer (Exhibit 31.1) and one by the Principal Financial Officer (Exhibit 31.2).",
"Step 2: From evidence_source_b, Broadcom Inc. also filed two certificati... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> ACCOUNTING_POLICY <-[Discloses]- ORG | inter_document_cross_company | Information Technology | IT Consulting & Other Services | hard | 5.069603 | 48 | [
{
"role": "start",
"id": "ACN",
"name": "ACN",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Certification_of_Principal_Financial_Officer",
"name": "Certification of Principal Financial Officer",
"type": "ACCOUNTING_POLICY",
"year"... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "ACN_10k_2022.pdf",
"page_id": "page_53",
"chunk_id": "chunk_1",
"chunk_text": "| 23.2 | Consent of KPMG LLP related to the Accenture plc 2010 Employee Share Purchase Plan (filed herewith) ... |
qualitative_2hop_cross_company-00018 | How do Capital One (COF) and MetLife (MET) manage their interest rate risk exposure through derivative instruments, and what specific types of derivatives does each company use as part of its risk management strategy? | Capital One (COF) manages its interest rate risk primarily by entering into interest rate swaps and other derivative instruments such as caps, floors, options, futures, and forward contracts. MetLife (MET) also uses a variety of interest rate derivatives, including interest rate swaps, interest rate total return swaps,... | [
"Step 1: From COF's 10-K filing, we extract that Capital One manages interest rate risk by entering into interest rate swaps and other derivative instruments such as caps, floors, options, futures, and forward contracts.",
"Step 2: From MET's 10-K filing, we extract that MetLife uses a variety of interest rate de... | qualitative | 2 | cross_company | chain | ORG -[Uses]-> FIN_INST <-[Depends_On]- ORG | inter_document_cross_company | Financials | Consumer Finance | hard | 6.57368 | 48 | [
{
"role": "start",
"id": "COF",
"name": "COF",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Floors",
"name": "Floors",
"type": "FIN_INST",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
"id": "MET... | [
{
"hop": 1,
"relationship": "Uses",
"source_file": "COF_10k_2023.pdf",
"page_id": "page_106",
"chunk_id": "chunk_1",
"chunk_text": "## Table\tof\tContents\n\n## Other\tCommitments\n\nIn\tthe\tnormal\tcourse\tof\tbusiness,\twe\tenter\tinto\tother\tcontractual\tobligations\tthat\tmay\trequire\... |
qualitative_2hop_cross_company-00019 | What was the total gross liquefied natural gas (LNG) capacity in Qatar associated with ExxonMobil's projects, and how many net development wells did ExxonMobil complete in Qatar in 2023? | ExxonMobil had 52.3 million metric tons per year of gross liquefied natural gas capacity and completed 4.7 net development wells in Qatar in 2023. | [
"Step 1: Extract from source B - ExxonMobil's 2023 10-K filing states that it participated in 52.3 million metric tons per year of gross liquefied natural gas capacity in Qatar.",
"Step 2: Extract from source B - ExxonMobil completed 4.7 net development wells in Qatar during 2023.",
"Step 3: Synthesize - Both m... | qualitative | 2 | cross_company | chain | ORG -[Operates_In]-> GPE <-[Operates_In]- ORG | inter_document_cross_company | Energy | Oil & Gas Exploration & Production | hard | 6.57368 | 48 | [
{
"role": "start",
"id": "COP",
"name": "COP",
"type": "ORG",
"year": 2023,
"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_2023.pdf",
"page_id": "page_10",
"chunk_id": "chunk_1",
"chunk_text": "## Europe,\tMiddle\tEast\tand\tNorth\tAfrica\n\nThe\tEurope,\tMiddle\tEast\tand\tNorth\tAfrica\tsegment\tconsists of\toperations\tprincipally\tlocated\tin... |
qualitative_2hop_cross_company-00020 | How much revenue growth did Pfizer attribute to Xeljanz in 2022, and how does this relate to Amgen's competitive landscape for ENBREL in the U.S. market? | Pfizer attributed $2,132 million in U.S. revenue growth to Xeljanz in 2022. This is significant because Amgen listed Xeljanz as one of the competitor-marketed products directly competing against ENBREL in the U.S. market, highlighting a key competitive pressure Amgen faces in maintaining ENBREL's market position. | [
"Step 1: Extract from evidence_source_b - Pfizer attributed $2,132 million in U.S. revenue growth to Xeljanz in 2022.",
"Step 2: Extract from evidence_source_a - Amgen listed Xeljanz as a direct competitor to ENBREL in the U.S. market.",
"Step 3: Synthesize - The revenue growth from Xeljanz for Pfizer represent... | qualitative | 2 | cross_company | chain | ORG -[Competes_Against]-> PRODUCT <-[Produces]- ORG | inter_document_cross_company | Health Care | Biotechnology | hard | 6.57368 | 48 | [
{
"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-00021 | How do the regulatory requirements imposed on AIG's insurance subsidiaries and PayPal's financial services operations differ in terms of oversight focus and compliance obligations under Financial Services Regulations? | AIG's insurance subsidiaries are primarily regulated based on financial condition, corporate conduct, and market conduct, with oversight including approval of policy language, advertising practices, minimum capital and liquidity requirements, investment restrictions, and enterprise risk management. These regulations ar... | [
"Step 1: Extract from evidence_source_a - AIG's regulatory oversight includes financial condition, market conduct, corporate conduct, and enterprise risk management, with specific controls on policy language approval, investment practices, and affiliate transactions.",
"Step 2: Extract from evidence_source_b - Pa... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Subject_To]- ORG | inter_document_cross_company | Financials | Multi-line Insurance | hard | 5.657389 | 48 | [
{
"role": "start",
"id": "AIG",
"name": "AIG",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Financial_Services_Regulations",
"name": "Financial Services Regulations",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score"... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "AIG_10k_2024.pdf",
"page_id": "page_7",
"chunk_id": "chunk_1",
"chunk_text": "ITEM 1 |\n\nBusiness\n\nCulture of Inclusion. We strive to create an inclusive workplace that provides equal opportunities for all colleagues. We believe in... |
qualitative_2hop_cross_company-00022 | What is the combined total of unrecognized tax benefits that, if recognized, would reduce the effective tax rate for both GILD and LLY as of December 31, 2024? | The combined total of unrecognized tax benefits that would reduce the effective tax rate for both companies is $4.02 billion. GILD reported $1.4 billion and LLY reported $2.62 billion as of December 31, 2024. Adding these values together yields $4.02 billion. | [
"Step 1: Extract from source A - GILD reported $1.4 billion in unrecognized tax benefits that would reduce its effective tax rate as of December 31, 2024.",
"Step 2: Extract from source B - LLY reported $2.62 billion in unrecognized tax benefits that would reduce its effective tax rate as of December 31, 2024.",
... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Health Care | Biotechnology | hard | 6.57368 | 48 | [
{
"role": "start",
"id": "GILD",
"name": "GILD",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Foreign_Income_Tax_Returns",
"name": "Foreign Income Tax Returns",
"type": "FIN_INST",
"year": null,
"idf_score": 6.573680166960646
... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "GILD_10k_2024.pdf",
"page_id": "page_94",
"chunk_id": "chunk_3",
"chunk_text": "\nThe valuation allowance increased $554 million for the year ended December 31, 2024, primarily due to capital losses, state research credits, and unreali... |
qualitative_2hop_cross_company-00023 | How do the Phantom Stock Unit programs at General Dynamics and Lockheed Martin differ in terms of payout mechanics and employee eligibility, based on their 2022 disclosures? | General Dynamics' Phantom Stock Units are participation units tied to the value of company stock and are payable in cash or common stock, with vesting typically occurring over a three-year period. Recipients of restricted stock receive cash dividends and can vote shares, while RSU recipients receive dividend-equivalent... | [
"Step 1: From General Dynamics' 2022 10-K, extract details about Phantom Stock Units being participation units tied to stock value, payable in cash or stock, with vesting over three years and mention of dividend treatment differences between restricted stock and RSUs.",
"Step 2: From Lockheed Martin's 2022 10-K, ... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Industrials | Aerospace & Defense | hard | 5.880533 | 48 | [
{
"role": "start",
"id": "GD",
"name": "GD",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Phantom_Stock_Units",
"name": "Phantom Stock Units",
"type": "FIN_INST",
"year": null,
"idf_score": 5.8805329864007
},
{
"role":... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "GD_10k_2022.pdf",
"page_id": "page_84",
"chunk_id": "chunk_5",
"chunk_text": "\nIn the table above, intrinsic value is calculated as the excess, if any, of the market price of our stock on the last trading day of the year over the exer... |
qualitative_2hop_cross_company-00024 | What was the total global revenue contribution from Reblozyl in 2023 from both Bristol-Myers Squibb (BMY) and Merck (MRK), and how did each company's share compare to their total pharmaceutical revenues for that year? | The total global revenue contribution from Reblozyl in 2023 was $1,220 million, with Bristol-Myers Squibb (BMY) reporting $1,008 million and Merck (MRK) reporting $212 million from their alliance. BMY's Reblozyl revenue represented approximately 2.8% of its total pharmaceutical revenues ($37,905 million), while MRK's R... | [
"Step 1: Extract from source A - Bristol-Myers Squibb (BMY) reported $1,008 million in 2023 revenue from Reblozyl, as stated in its New Product Portfolio section.",
"Step 2: Extract from source B - Merck (MRK) reported $212 million in 2023 alliance revenue from Reblozyl, split between U.S. ($168 million) and inte... | qualitative | 2 | cross_company | chain | ORG -[Produces]-> PRODUCT <-[Produces]- ORG | inter_document_cross_company | Health Care | Pharmaceuticals | hard | 6.57368 | 48 | [
{
"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_83",
"chunk_id": "chunk_2",
"chunk_text": "| Dollars in millions | 2023 | 2022 | 2021 |\n|--------------------------------------------------|----------|-------... |
qualitative_2hop_cross_company-00025 | Given CMCSA's reliance on Verizon's wireless network as an MVNO and AT&T's direct spectrum license obligations to the FCC, how might potential FCC spectrum policy changes differently affect their competitive positions and investment strategies in the U.S. wireless market? | CMCSA offers wireless services using MVNO rights over Verizon's network, which means it does not hold its own spectrum licenses and depends on Verizon's compliance with FCC regulations. In contrast, AT&T operates as a facilities-based provider that must directly seek renewal of its FCC-issued wireless licenses, which a... | [
"Step 1: Extract from CMCSA's filing - CMCSA offers wireless services using MVNO rights over Verizon's network, not its own licensed spectrum.",
"Step 2: Extract from AT&T's filing - AT&T holds FCC-issued wireless licenses that must be renewed and are subject to FCC rules and public interest assessments.",
"Ste... | qualitative | 2 | cross_company | chain | ORG -[Offers]-> PRODUCT <-[Seeks]- ORG | inter_document_cross_company | Communication Services | Cable & Satellite | hard | 6.168215 | 48 | [
{
"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": "Offers",
"source_file": "CMCSA_10k_2024.pdf",
"page_id": "page_5",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\nWe continue to evolve and enhance our domestic network capabilities, including deploying technology in select markets that will enable... |
qualitative_2hop_cross_company-00026 | As of December 31, 2023, what is the combined fair value of mutual fund investments held by AIG and MA, and how does this total compare to the combined fair value of their insurance contract holdings on the same date? | The combined fair value of mutual fund investments held by AIG and MA as of December 31, 2023, is $252 million ($19 million from AIG's Non-U.S. Plans and $233 million from MA). The combined fair value of their insurance contract holdings is $133 million ($9 million from AIG and $124 million from MA). Therefore, their m... | [
"Step 1: From AIG's 2023 10-K filing, identify the fair value of mutual fund investments under Non-U.S. Plans as $19 million.",
"Step 2: From MA's 2023 10-K filing, identify the fair value of mutual fund investments as $233 million.",
"Step 3: Add the mutual fund investments of both companies: $19 million (AIG)... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Financials | Multi-line Insurance | hard | 5.475068 | 48 | [
{
"role": "start",
"id": "AIG",
"name": "AIG",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Mutual_funds",
"name": "Mutual funds",
"type": "FIN_INST",
"year": null,
"idf_score": 5.475067878292536
},
{
"role": "end",
... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "AIG_10k_2023.pdf",
"page_id": "page_253",
"chunk_id": "chunk_2",
"chunk_text": "| | U.S. Plans | U.S. Plans | U.S. Plans | U.S. Plans | Non-U.S. Plans | Non-U.S. Plans | Non-U.S. P... |
qualitative_2hop_cross_company-00027 | How do GM and LOW differ in their use of observable market inputs when determining the fair value of Level 2 financial assets and liabilities? | GM uses quoted prices of similar instruments and foreign exchange and interest rate forward curves as observable market inputs for Level 2 instruments. In contrast, LOW uses benchmark yields, reported trades, broker-dealer quotes, issuer spreads, and benchmark securities as observable market inputs for Level 2 financia... | [
"Step 1: From GM's 10-K, extract the specific observable market inputs used for Level 2 instruments: 'quoted prices of similar instruments and foreign exchange and interest rate forward curves.'",
"Step 2: From LOW's 10-K, extract the specific observable market inputs used for Level 2 instruments: 'benchmark yiel... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> ACCOUNTING_POLICY <-[Relies_On]- ORG | inter_document_cross_company | Consumer Discretionary | Automobile Manufacturers | hard | 5.475068 | 48 | [
{
"role": "start",
"id": "GM",
"name": "GM",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Observable_Market_Inputs",
"name": "Observable Market Inputs",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 5.475067878292536... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "GM_10k_2023.pdf",
"page_id": "page_83",
"chunk_id": "chunk_3",
"chunk_text": "\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n(a) The\tgains/losses\tincluded\tin\tour\tconsolidated\tincome\tstatements\tand\tstatements\tof\tcomprehensive\tincome\tf... |
qualitative_2hop_cross_company-00028 | What is the difference in the weighted-average interest rates on secured debt between GM Financial and Lowe’s as of the end of their respective fiscal years in 2023? | The weighted-average interest rate on secured debt for GM Financial was 5.32% at December 31, 2023, while for Lowe’s it was 6.24% as of February 2, 2024. The difference between these rates is 0.92 percentage points. | [
"Step 1: Extract from source A - GM Financial's secured debt has a weighted-average interest rate of 5.32% as of December 31, 2023.",
"Step 2: Extract from source B - Lowe’s Mortgage notes (secured debt) have a weighted-average interest rate of 6.24% as of February 2, 2024.",
"Step 3: Calculate the difference b... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Consumer Discretionary | Automobile Manufacturers | hard | 5.069603 | 48 | [
{
"role": "start",
"id": "GM",
"name": "GM",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Secured_Debt",
"name": "Secured Debt",
"type": "FIN_INST",
"year": null,
"idf_score": 5.069602770184371
},
{
"role": "end",
... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "GM_10k_2023.pdf",
"page_id": "page_82",
"chunk_id": "chunk_3",
"chunk_text": "\nSecured\tdebt\tconsists\tof\trevolving\tcredit\tfacilities\tand\tsecuritization\tnotes\tpayable.\tMost\tof\tthe\tsecured\tdebt\twas\tissued by\t VIEs\t and... |
qualitative_2hop_cross_company-00029 | What is the combined effective date of the Clawback Policies disclosed by both AIG and Goldman Sachs in their respective 2023 10-K filings? | The combined effective date of the Clawback Policies from AIG and Goldman Sachs is December 1, 2023, as both companies implemented their policies on the same date. | [
"Step 1: Extract from source A - AIG's Clawback Policy is described in Exhibit (7) and is noted as 'AIG Clawback Policy (as amended and restated effective December 1, 2023).'",
"Step 2: Extract from source B - Goldman Sachs' Clawback Policy is listed in Exhibit 97.1 and is described as 'The Goldman Sachs Group, I... | qualitative | 2 | cross_company | chain | ORG -[Introduces]-> ACCOUNTING_POLICY <-[Discloses]- ORG | inter_document_cross_company | Financials | Multi-line Insurance | medium | 4.088774 | 48 | [
{
"role": "start",
"id": "AIG",
"name": "AIG",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Clawback_Policy",
"name": "Clawback Policy",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 4.088773517172645
},
{
"r... | [
{
"hop": 1,
"relationship": "Introduces",
"source_file": "AIG_10k_2023.pdf",
"page_id": "page_265",
"chunk_id": "chunk_1",
"chunk_text": "| Exhibit Number | Description ... |
qualitative_2hop_cross_company-00030 | How does the application of the equity method and fair value option differ between AMZN's investment in Rivian and GM's investments in nonconsolidated affiliates, and what specific financial impacts are reflected as a result of these accounting choices? | AMZN holds a 16% ownership interest in Rivian and has the ability to exercise significant influence, yet it elected the fair value option for its equity investment, resulting in a mark-to-market gain of $797 million in 2023, with the investment valued at $3.7 billion as of December 31, 2023. In contrast, GM uses the eq... | [
"Step 1: Extract from evidence_source_a - AMZN's 16% ownership in Rivian, use of fair value option, and $797 million valuation gain in 2023.",
"Step 2: Extract from evidence_source_b - GM uses the equity method for nonconsolidated affiliates under significant influence, reporting equity income without consolidati... | qualitative | 2 | cross_company | chain | ORG -[Complies_With]-> ACCOUNTING_POLICY <-[Subject_To]- ORG | inter_document_cross_company | Consumer Discretionary | Broadline Retail | medium | 4.964242 | 48 | [
{
"role": "start",
"id": "AMZN",
"name": "AMZN",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Significant_Influence",
"name": "Significant Influence",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 4.964242254526545
... | [
{
"hop": 1,
"relationship": "Complies_With",
"source_file": "AMZN_10k_2023.pdf",
"page_id": "page_46",
"chunk_id": "chunk_1",
"chunk_text": "## Table\tof\tContents\n\nIncluded\tin\tother\tincome\t(expense),\tnet\tin\t2022\tand\t2023\tis\ta\tmarketable\tequity\tsecurities\tvaluation\tgain\t(l... |
qualitative_2hop_cross_company-00031 | How do the content investment strategies of Disney and Netflix differ based on Disney's 2024 impairment charges for produced content and Netflix's expected amortization of produced content over the next three years? | Disney recorded $187 million in impairment charges for produced content in fiscal 2024, indicating that some of its internally developed content was written down due to reduced expectations of future value. In contrast, Netflix plans to amortize $10,152 million of unamortized produced content over the next three years,... | [
"Step 1: From evidence_source_a, extract that Disney recorded $187 million in impairment charges for produced content in fiscal 2024, indicating a write-down of content that is no longer expected to generate sufficient returns.",
"Step 2: From evidence_source_b, extract that Netflix expects to amortize $10,152 mi... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> PRODUCT <-[Amortizes]- ORG | inter_document_cross_company | Communication Services | Movies & Entertainment | hard | 6.57368 | 48 | [
{
"role": "start",
"id": "DIS",
"name": "DIS",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Produced_Content",
"name": "Produced Content",
"type": "PRODUCT",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "e... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "DIS_10k_2024.pdf",
"page_id": "page_97",
"chunk_id": "chunk_5",
"chunk_text": "\nPrimarily included in 'Costs of services' in the Consolidated Statements of Income. Fiscal 2024 amounts exclude impairment charges of $187 million for pro... |
qualitative_2hop_cross_company-00032 | What is the total combined leased square footage in facilities located outside the United States for both IBM and TXN as of December 31, 2021? | The total combined leased square footage outside the United States for IBM and TXN as of December 31, 2021, is 26.5 million square feet. | [
"Step 1: From IBM's 2022 10-K filing, IBM leased 25 million square feet outside the United States as of December 31, 2021.",
"Step 2: From TXN's 2022 10-K filing, the company leased 1.5 million square feet of its 10.2 million total square footage outside the United States as of December 31, 2021.",
"Step 3: To ... | qualitative | 2 | cross_company | chain | ORG -[Operates_In]-> GPE <-[Operates_In]- ORG | inter_document_cross_company | Information Technology | IT Consulting & Other Services | medium | 4.494239 | 48 | [
{
"role": "start",
"id": "IBM",
"name": "IBM",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Outside_United_States",
"name": "Outside United States",
"type": "GPE",
"year": null,
"idf_score": 4.4942386252808095
},
{
"ro... | [
{
"hop": 1,
"relationship": "Operates_In",
"source_file": "IBM_10k_2022.pdf",
"page_id": "page_22",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\n## Risks Related to Ownership of IBM Securities\n\nRisk Factors Related to IBM Securities: The company and its subsidiaries issue ... |
qualitative_2hop_cross_company-00033 | What is the combined fair value of debt securities held by ABBV and CVS as of their respective 2022 reporting periods, and how does the valuation methodology for these debt securities differ between the two companies? | The combined fair value of debt securities held by ABBV and CVS in 2022 is $4,331 million ($50 million for ABBV and $4,281 million for CVS). ABBV values its debt securities entirely using Level 2 inputs (significant observable data), whereas CVS uses a mix of Level 1 (quoted market prices) and Level 2 inputs, with the ... | [
"Step 1: From ABBV's 2022 10-K filing, the fair value of debt securities is stated as $50 million, with the valuation based entirely on Level 2 inputs.",
"Step 2: From CVS's 2022 10-K filing, the fair value of debt securities is reported as $4,281 million, with $1,233 million valued using Level 1 inputs and $3,04... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Health Care | Biotechnology | hard | 6.168215 | 48 | [
{
"role": "start",
"id": "ABBV",
"name": "ABBV",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Debt_securities",
"name": "Debt securities",
"type": "FIN_INST",
"year": null,
"idf_score": 6.168215058852481
},
{
"role": "... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "ABBV_10k_2022.pdf",
"page_id": "page_112",
"chunk_id": "chunk_4",
"chunk_text": "| | | Basis of fair value measurement | Basis of fair value measurement ... |
qualitative_2hop_cross_company-00034 | How does the competitive pressure from American Express, as described in both Capital One's and Visa's 2024 10-K filings, differently affect their respective business models in the credit card and payments ecosystem? | Capital One (COF) competes with American Express in its Credit Card business based on factors such as price, credit limit, reward programs, and customer experience. This competition affects Capital One’s ability to attract and retain customers in a market where product features and innovation are key differentiators. M... | [
"Step 1: From evidence_source_a, Capital One (COF) explicitly names American Express as a competitor in the credit card space and highlights that competition is based on price, credit limit, rewards, and customer experience.",
"Step 2: From evidence_source_b, Visa (V) describes American Express as a closed-loop c... | qualitative | 2 | cross_company | chain | ORG -[Competes_With]-> COMP <-[Competes_With]- ORG | inter_document_cross_company | Financials | Consumer Finance | hard | 5.475068 | 48 | [
{
"role": "start",
"id": "COF",
"name": "COF",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "American_Express",
"name": "American Express",
"type": "COMP",
"year": null,
"idf_score": 5.475067878292536
},
{
"role": "end"... | [
{
"hop": 1,
"relationship": "Competes_With",
"source_file": "COF_10k_2024.pdf",
"page_id": "page_8",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\n## COMPETITION\n\nEach of our business segments operates in a highly competitive environment, and we face competition in all aspe... |
qualitative_2hop_cross_company-00035 | How do Disney and Meta differ in their approaches to disclosing material non-public information, and what specific platforms does each company use to comply with Regulation FD? | Disney uses its Investor Relations website as the primary platform for disclosing material non-public information and complying with Regulation FD. In contrast, Meta utilizes multiple platforms including its investor.fb.com and about.fb.com/news/ websites, as well as Mark Zuckerberg’s personal social media accounts—Fac... | [
"Step 1: From evidence_source_a, Disney uses its Investor Relations website to disclose material non-public information and comply with Regulation FD.",
"Step 2: From evidence_source_b, Meta uses investor.fb.com, about.fb.com/news/, and personal social media accounts (Facebook, Instagram, Threads) for the same pu... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> RISK_FACTOR <-[Discloses]- ORG | inter_document_cross_company | Communication Services | Movies & Entertainment | hard | 5.880533 | 48 | [
{
"role": "start",
"id": "DIS",
"name": "DIS",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Material_Non-Public_Information",
"name": "Material Non-Public Information",
"type": "RISK_FACTOR",
"year": null,
"idf_score": 5.88053... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "DIS_10k_2023.pdf",
"page_id": "page_19",
"chunk_id": "chunk_1",
"chunk_text": "## TABLE\tOF\tCONTENTS\n\nthe\tUK.\tThese\tlaws\trequire\torganizations\tthat\tprocess\tthe\tpersonal\tdata\tof\tEU\tand\tUK\tcitizens\tto\tcomply\twith\tce... |
qualitative_2hop_cross_company-00036 | Considering the Inflation Reduction Act's 1% excise tax on stock repurchases, what is the combined incremental cost for Disney's $400 million share repurchase program and Meta's $50 billion share repurchase authorization? | The combined incremental cost due to the 1% excise tax is $504 million. Disney's $400 million repurchase program incurs a $4 million tax (1% of $400 million), and Meta's $50 billion repurchase authorization incurs a $500 million tax (1% of $50 billion). | [
"Step 1: Extract from source A (Disney) - The company is authorized to repurchase $400 million of its common stock.",
"Step 2: Extract from source B (Meta) - The company has authorized an additional $50 billion of repurchases under its program.",
"Step 3: Synthesize - Both companies are subject to the Inflation... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Impacted_By]- ORG | inter_document_cross_company | Communication Services | Movies & Entertainment | hard | 5.475068 | 48 | [
{
"role": "start",
"id": "DIS",
"name": "DIS",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Inflation_Reduction_Act_2022",
"name": "Inflation Reduction Act 2022",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 5.... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "DIS_10k_2023.pdf",
"page_id": "page_33",
"chunk_id": "chunk_3",
"chunk_text": "\nAmounts\texclude\tthe\tone\tpercent\texcise\ttax\ton\tstock\trepurchases\timposed\tby\tthe\tInflation\tReduction\tAct\tof\t2022. (1)\n\nUnder\ta\tshare\t... |
qualitative_2hop_cross_company-00037 | What is the combined value of U.S. government securities held by both ABT and CVS as of December 31, 2024, and how does each company's valuation method differ for these securities? | The combined value of U.S. government securities held by ABT and CVS as of December 31, 2024, is $627 million ($441 million by ABT and $186 million by CVS). ABT values its U.S. government securities using a mix of quoted prices in active markets ($7 million), significant other observable inputs ($420 million), and meas... | [
"Step 1: Extract ABT's value of U.S. government securities as of December 31, 2024, which is $441 million, and its valuation breakdown: $7 million in quoted prices in active markets, $420 million in significant other observable inputs, and $14 million measured at NAV.",
"Step 2: Extract CVS's value of U.S. govern... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Health Care | Health Care Equipment | hard | 5.187386 | 48 | [
{
"role": "start",
"id": "ABT",
"name": "ABT",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "U.S._government_securities",
"name": "U.S. government securities",
"type": "FIN_INST",
"year": null,
"idf_score": 5.187385805840755
... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "ABT_10k_2024.pdf",
"page_id": "page_69",
"chunk_id": "chunk_4",
"chunk_text": "| | | Basis of Fair Value Measurement | Basis of Fair Value Measurement | Basis of Fair Value ... |
qualitative_2hop_cross_company-00038 | What is the combined revenue from EMEA operations for Adobe (ADBE) and Texas Instruments (TXN) in 2021, and how does the percentage growth of EMEA revenue from 2020 to 2021 compare between the two companies? | Adobe's EMEA revenue in 2021 was $4,252 million, representing a 25% increase from $3,400 million in 2020. Texas Instruments' EMEA revenue in 2021 was $2,802 million, reflecting a 25% increase from $2,249 million in 2020. The combined EMEA revenue for both companies in 2021 was $7,054 million. Both companies experienced... | [
"Step 1: From Adobe's 10-K filing, extract EMEA revenue for 2021 ($4,252 million) and 2020 ($3,400 million), and the stated percentage change (25%).",
"Step 2: From Texas Instruments' 10-K filing, extract EMEA revenue for 2021 ($2,802 million) and 2020 ($2,249 million), and calculate the percentage change, which ... | qualitative | 2 | cross_company | chain | ORG -[Operates_In]-> GPE <-[Operates_In]- ORG | inter_document_cross_company | Information Technology | Application Software | medium | 4.047952 | 48 | [
{
"role": "start",
"id": "ADBE",
"name": "ADBE",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "EMEA",
"name": "EMEA",
"type": "GPE",
"year": null,
"idf_score": 4.04795152265239
},
{
"role": "end",
"id": "TXN",
"... | [
{
"hop": 1,
"relationship": "Operates_In",
"source_file": "ADBE_10k_2022.pdf",
"page_id": "page_47",
"chunk_id": "chunk_2",
"chunk_text": "| (dollars in millions) | 2021 | 2020 | 2019 | %Change 2021-2020 |\n|-----------------------------|----------|----------|----------|-... |
qualitative_2hop_cross_company-00039 | What is the difference in the total face value of the 2021 Notes issued by AMZN compared to the net carrying value of Tesla's 2021 Notes, and which company had a longer contractual maturity date for these notes? | The total face value of the 2021 Notes issued by AMZN was $18.5 billion, while the net carrying value of Tesla's 2021 Notes was $419 million. AMZN's 2021 Notes had maturity dates ranging from 2023 to 2061, whereas Tesla's 2021 Notes had a contractual maturity date of March 2021. Therefore, AMZN had a significantly high... | [
"Step 1: Extract from source A - AMZN's 2021 Notes issuance was $18.5 billion with maturities ranging from 2023 to 2061.",
"Step 2: Extract from source B - Tesla's 2021 Notes had a net carrying value of $419 million and a contractual maturity date of March 2021.",
"Step 3: Compare the total face value and contr... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Consumer Discretionary | Broadline Retail | hard | 6.168215 | 48 | [
{
"role": "start",
"id": "AMZN",
"name": "AMZN",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "2021_Notes",
"name": "2021 Notes",
"type": "FIN_INST",
"year": null,
"idf_score": 6.168215058852481
},
{
"role": "end",
... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "AMZN_10k_2022.pdf",
"page_id": "page_56",
"chunk_id": "chunk_2",
"chunk_text": "| | Maturities (1) | Stated Interest Rates | Effective Interest Rates | December 31, 2020 | December 3... |
qualitative_2hop_cross_company-00040 | How do the indemnification policies of Goldman Sachs and Visa differ in terms of maximum exposure estimation and collateral management, and what does this imply about their respective risk mitigation strategies? | Goldman Sachs states it is unable to estimate the maximum payout under its indemnifications due to dependence on future events, and it does not recognize any material liabilities for these arrangements on its balance sheet. In contrast, Visa quantifies its maximum daily settlement exposure at $137.4 billion for fiscal ... | [
"Step 1: Extract from evidence_source_a - Goldman Sachs cannot estimate maximum payout under indemnifications and does not recognize material liabilities for them.",
"Step 2: Extract from evidence_source_b - Visa's maximum daily settlement exposure was $137.4 billion in fiscal 2024, with $7.7 billion in collatera... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> ACCOUNTING_POLICY <-[Discloses]- ORG | inter_document_cross_company | Financials | Investment Banking & Brokerage | hard | 5.657389 | 48 | [
{
"role": "start",
"id": "GS",
"name": "GS",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Indemnification_Policies",
"name": "Indemnification Policies",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 5.657389435086491... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "GS_10k_2024.pdf",
"page_id": "page_205",
"chunk_id": "chunk_1",
"chunk_text": "## THE GOLDM AN SACHS GROUP , IN C . AN D SU BSID IAR IE S\n\n## Notes to Consolidated Financial Statements\n\nThe firm is unable to develop an estimate of... |
qualitative_2hop_cross_company-00041 | How did the secular declines in wireline services impact the goodwill impairment charges of both T and VZ in 2024, and what were the specific impairment amounts recorded by each company that year? | T recorded a noncash goodwill impairment charge of $4,422 million in the third quarter of 2024 for its Business Wireline reporting unit due to lower projected cash flows from secular declines. VZ, while not recording an impairment in 2024 for its Consumer reporting unit, had previously recorded a $5.8 billion noncash g... | [
"Step 1: Extract from evidence_source_a - T recorded a noncash goodwill impairment charge of $4,422 million in Q3 2024 for Business Wireline due to secular declines.",
"Step 2: Extract from evidence_source_b - VZ recorded a $5.8 billion goodwill impairment charge in Q4 2023 for its Business reporting unit due to ... | qualitative | 2 | cross_company | chain | ORG -[Impacted_By]-> RISK_FACTOR <-[Impacted_By]- ORG | inter_document_cross_company | Communication Services | Integrated Telecommunication Services | hard | 6.57368 | 48 | [
{
"role": "start",
"id": "T",
"name": "T",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Secular_Declines",
"name": "Secular Declines",
"type": "RISK_FACTOR",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "e... | [
{
"hop": 1,
"relationship": "Impacted_By",
"source_file": "T_10k_2024.pdf",
"page_id": "page_64",
"chunk_id": "chunk_3",
"chunk_text": "\n## NOTE 9. GOODWILL AND OTHER INTANGIBLE ASSETS\n\nWe test goodwill for impairment at a reporting unit level, which is deemed to be our principal operatin... |
qualitative_2hop_cross_company-00042 | What was Pfizer's pro rata share of the Consumer Healthcare JV's loan proceeds received in 2022, and how does AbbVie's relationship with GSK through Botox Therapeutic distribution in Japan differ from Pfizer's financial relationship with GSK through the Consumer Healthcare JV? | Pfizer's pro rata share of the Consumer Healthcare JV's loan proceeds received in 2022 was £2.9 billion ($3.7 billion). AbbVie has a commercial relationship with GSK as Botox Therapeutic is marketed by GSK in Japan, whereas Pfizer had a financial guarantee relationship with GSK through the Consumer Healthcare JV where ... | [
"Step 1: Extract from evidence_source_b - Pfizer received a loan of £2.9 billion ($3.7 billion) from the Consumer Healthcare JV on a pro rata equity ownership basis.",
"Step 2: Extract from evidence_source_b - Pfizer indemnified GSK for 32% of any amounts payable by GSK under its guarantee of the JV's notes.",
... | qualitative | 2 | cross_company | chain | ORG -[Partners_With]-> COMP <-[Protects]- ORG | inter_document_cross_company | Health Care | Biotechnology | hard | 6.57368 | 48 | [
{
"role": "start",
"id": "ABBV",
"name": "ABBV",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "GSK",
"name": "GSK",
"type": "COMP",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
"id": "PFE",
"... | [
{
"hop": 1,
"relationship": "Partners_With",
"source_file": "ABBV_10k_2023.pdf",
"page_id": "page_6",
"chunk_id": "chunk_1",
"chunk_text": "Oncology\tproducts. AbbVie's\toncology\tproducts\ttarget\tsome\tof\tthe\tmost\tcomplex\tand\tdifficult-to-treat\tcancers.\tThese\tproducts are:\n\nImbru... |
qualitative_2hop_cross_company-00043 | What is the combined value of Boeing's (BA) and Lockheed Martin's (LMT) equity stake-related income and investment in United Launch Alliance (ULA) as of 2024, based on the respective amounts disclosed in their 10-K filings? | The combined value of Boeing's and Lockheed Martin's financial interests in United Launch Alliance (ULA) as of 2024 is $551 million (Lockheed Martin's investment) plus $125 million (Boeing's equity stake income), totaling $676 million. | [
"Step 1: Extract from source A (Boeing 10-K) - Boeing reported equity method investment income of $125 million from ULA in 2024.",
"Step 2: Extract from source B (Lockheed Martin 10-K) - Lockheed Martin disclosed an investment in ULA totaling $551 million as of December 31, 2024.",
"Step 3: Synthesize - Both co... | qualitative | 2 | cross_company | chain | ORG -[Has_Stake_In]-> COMP <-[Has_Stake_In]- ORG | inter_document_cross_company | Industrials | Aerospace & Defense | hard | 6.57368 | 48 | [
{
"role": "start",
"id": "BA",
"name": "BA",
"type": "ORG",
"year": 2024,
"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": "Has_Stake_In",
"source_file": "BA_10k_2024.pdf",
"page_id": "page_42",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\nconstellation and meet lifecycle commitments. Net unfav orable cumulativ e contract catch-up adjustments were $2,328 million bette... |
qualitative_2hop_cross_company-00044 | What is the combined fair value of U.S. Agency Securities held by Apple (AAPL) and Adobe (ADBE) as reported in their respective 2024 10-K filings, and how does this allocation compare between current and non-current assets in Apple's portfolio? | The combined fair value of U.S. Agency Securities held by Apple and Adobe is $5,147 million. Apple reports the fair value of its U.S. Agency Securities as $5,136 million, with $36 million classified as current and $4,829 million as non-current. Adobe reports $11 million in U.S. Agency Securities as part of its short-te... | [
"Step 1: From AAPL's 10-K filing, extract the fair value of U.S. Agency Securities: $5,136 million, with $36 million as current and $4,829 million as non-current.",
"Step 2: From ADBE's 10-K filing, extract the fair value of U.S. Agency Securities: $11 million, categorized under short-term investments (current)."... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Information Technology | Technology Hardware, Storage & Peripherals | hard | 5.320917 | 48 | [
{
"role": "start",
"id": "AAPL",
"name": "AAPL",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "U.S._Agency_Securities",
"name": "U.S. Agency Securities",
"type": "FIN_INST",
"year": null,
"idf_score": 5.320917198465278
},
{... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "AAPL_10k_2024.pdf",
"page_id": "page_40",
"chunk_id": "chunk_1",
"chunk_text": "| | 2023 | 2023 | 2023 | 2023 | 2023 | 2023 ... |
qualitative_2hop_cross_company-00045 | What is the combined fair value of U.S. agency securities held by both AAPL and ADBE as reported in their respective 2024 10-K filings? | $5,159 million (from AAPL) + $11 million (from ADBE) = $5,170 million | [
"Step 1: Extract from source A - AAPL reports a fair value of $5,159 million for U.S. agency securities in its 2024 10-K filing.",
"Step 2: Extract from source B - ADBE reports a fair value of $11 million for U.S. agency securities in its 2024 10-K filing.",
"Step 3: Synthesize - To determine the combined fair ... | qualitative | 2 | cross_company | chain | ORG -[Invests_In]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Information Technology | Technology Hardware, Storage & Peripherals | hard | 5.320917 | 48 | [
{
"role": "start",
"id": "AAPL",
"name": "AAPL",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "U.S._Agency_Securities",
"name": "U.S. Agency Securities",
"type": "FIN_INST",
"year": null,
"idf_score": 5.320917198465278
},
{... | [
{
"hop": 1,
"relationship": "Invests_In",
"source_file": "AAPL_10k_2024.pdf",
"page_id": "page_39",
"chunk_id": "chunk_4",
"chunk_text": "| | Adjusted Cost | Unrealized Gains | Unrealized Losses | Fair Value | Cash and Cash Equivalents | Cu... |
qualitative_2hop_cross_company-00046 | What specific framework did both CL and MO use in their evaluation of internal control over financial reporting as required by Rules 13a-15(f) and 15d-15(f), and how does this shared framework support the consistency of their control assessments? | Both CL and MO used the Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in evaluating the effectiveness of their internal controls over financial reporting. This shared framework provides a standardized and consistent basis for assessi... | [
"Step 1: Extract from source A - CL explicitly states that it evaluated its internal control over financial reporting based on the Internal Control - Integrated Framework (2013) issued by COSO.",
"Step 2: Extract from source B - MO also states that it based its assessment of internal control over financial report... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Complies_With]- ORG | inter_document_cross_company | Consumer Staples | Household Products | medium | 4.964242 | 48 | [
{
"role": "start",
"id": "CL",
"name": "CL",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Rules_13a-15(f)_and_15d-15(f)",
"name": "Rules 13a-15(f) and 15d-15(f)",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 4.... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "CL_10k_2022.pdf",
"page_id": "page_59",
"chunk_id": "chunk_1",
"chunk_text": "## ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA\n\nSee 'Index to Financial Statements.'\n\n## ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNT... |
qualitative_2hop_cross_company-00047 | What specific mitigation strategies does Honeywell describe in its 2024 10-K to address labor disruptions, and how do these strategies compare to the risk exposure 3M highlights regarding labor shortages in its own 2024 filing? | Honeywell describes mitigation strategies such as pricing actions, hedging strategies, longer-term planning for constrained materials, new supplier development, material supply tracking tools, and direct engagement with key suppliers to address labor disruptions and supply chain volatility. These strategies are intende... | [
"Step 1: Extract from source A - Honeywell's mitigation strategies include pricing actions, hedging, supplier development, and material tracking tools to address labor disruptions and supply chain volatility.",
"Step 2: Extract from source B - 3M states that labor disruptions could materially adversely affect its... | qualitative | 2 | cross_company | chain | ORG -[Impacted_By]-> RISK_FACTOR <-[Negatively_Impacts]- ORG | inter_document_cross_company | Industrials | Industrial Conglomerates | hard | 5.320917 | 48 | [
{
"role": "start",
"id": "HON",
"name": "HON",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Labor_Disruptions",
"name": "Labor Disruptions",
"type": "RISK_FACTOR",
"year": null,
"idf_score": 5.320917198465278
},
{
"rol... | [
{
"hop": 1,
"relationship": "Impacted_By",
"source_file": "HON_10k_2024.pdf",
"page_id": "page_17",
"chunk_id": "chunk_1",
"chunk_text": "## MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS\n\n(Dollars in tables and graphs in millions, except per share am... |
qualitative_2hop_cross_company-00048 | How do KO's concerns about bisphenol A (BPA) in beverage packaging and MDLZ's compliance challenges with PFAS in packaging regulations reflect different strategic risks related to consumer perception and regulatory costs in their respective product lines? | KO specifically identifies bisphenol A (BPA), a chemical used in the interior coating of beverage cans, as a substance of concern that could affect consumer preferences and lead to additional governmental regulation, potentially increasing production costs or reducing demand for its sweetened beverages. This reflects a... | [
"Step 1: Extract from source A - KO mentions bisphenol A (BPA) in beverage packaging as a concern that could lead to regulatory action and consumer avoidance of sweetened beverages.",
"Step 2: Extract from source B - MDLZ highlights PFAS in packaging as part of the regulatory risks that could increase compliance ... | qualitative | 2 | cross_company | chain | ORG -[Negatively_Impacts]-> REGULATORY_REQUIREMENT <-[Complies_With]- ORG | inter_document_cross_company | Consumer Staples | Soft Drinks & Non-alcoholic Beverages | hard | 6.168215 | 48 | [
{
"role": "start",
"id": "KO",
"name": "KO",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Packaging_Regulations",
"name": "Packaging Regulations",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 6.168215058852481
... | [
{
"hop": 1,
"relationship": "Negatively_Impacts",
"source_file": "KO_10k_2024.pdf",
"page_id": "page_18",
"chunk_id": "chunk_1",
"chunk_text": "labor relations are not effectively managed at the local level, they could escalate in the form of corporate campaigns supported by the labor organi... |
qualitative_2hop_cross_company-00049 | How does the application of the Bank Holding Company Act (BHC Act) differ between Charles Schwab Corporation (CSC) and Wells Fargo & Company (WFC) in terms of affiliate lending restrictions and eligibility for financial holding company (FHC) activities, based on their 2023 10-K filings? | Charles Schwab Corporation (CSC), by electing to be treated as a financial holding company (FHC), is subject to affiliate lending restrictions under the BHC Act that limit its depository institution subsidiaries from making loans or extensions of credit to affiliates unless those affiliates engage only in activities pe... | [
"Step 1: Extract from source A - CSC's depository institution subsidiaries are restricted from making loans or credit extensions to affiliates unless those affiliates engage only in activities permissible under section 4(c) of the BHC Act.",
"Step 2: Extract from source B - WFC is prohibited from engaging in new ... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Subject_To]- ORG | inter_document_cross_company | Financials | Investment Banking & Brokerage | hard | 5.657389 | 48 | [
{
"role": "start",
"id": "SCHW",
"name": "SCHW",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "BHC_Act",
"name": "BHC Act",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 5.657389435086491
},
{
"role": "en... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "SCHW_10k_2023.pdf",
"page_id": "page_9",
"chunk_id": "chunk_1",
"chunk_text": "## THE\tCHARLES\tSCHWAB\tCORPORATION\n\ncompany\tthat\thas\tnot\telected\tto\tbe\ttreated\tas\tan\tFHC\tis\tpermitted\tto\tconduct,\tan\tFHC\tmay\talso\ten... |
qualitative_2hop_cross_company-00050 | What is the total number of distinct senior note issuances between Lowe's Companies, Inc. and Starbucks Corporation with U.S. Bank Trust Company, National Association as trustee in 2023 and early 2024? | Lowe's Companies, Inc. issued four distinct senior note tranches under the Twenty-Second Supplemental Indenture with U.S. Bank Trust Company on March 30, 2023, including 4.800% Notes due 2026, 5.150% Notes due 2033, 5.750% Notes due 2053, and 5.850% Notes due 2063. Starbucks Corporation issued three distinct senior not... | [
"Step 1: Extract from source A - Lowe's Companies, Inc. issued 4 distinct senior note tranches under the Twenty-Second Supplemental Indenture with U.S. Bank Trust Company on March 30, 2023: 4.800% Notes due 2026, 5.150% Notes due 2033, 5.750% Notes due 2053, and 5.850% Notes due 2063.",
"Step 2: Extract from sour... | qualitative | 2 | cross_company | chain | ORG -[Partners_With]-> COMP <-[Enters_Agreement]- ORG | inter_document_cross_company | Consumer Discretionary | Home Improvement Retail | hard | 6.168215 | 48 | [
{
"role": "start",
"id": "LOW",
"name": "LOW",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "U.S._Bank_Trust_Company",
"name": "U.S. Bank Trust Company",
"type": "COMP",
"year": null,
"idf_score": 6.168215058852481
},
{
... | [
{
"hop": 1,
"relationship": "Partners_With",
"source_file": "LOW_10k_2023.pdf",
"page_id": "page_78",
"chunk_id": "chunk_2",
"chunk_text": "| Exhibit | ... |
qualitative_2hop_cross_company-00051 | What is the combined fair value of Securities Available for Sale held by both AIG and COF as of December 31, 2024, and how does this total compare to the amortized cost of COF's Securities Available for Sale? | The combined fair value of Securities Available for Sale as of December 31, 2024, is $84.613 billion. This is calculated by adding AIG’s $1.6 billion fair value of pledged securities available for sale to COF’s $83.013 billion total fair value of securities available for sale. COF’s amortized cost of these securities i... | [
"Step 1: Extract from AIG's 10-K filing - AIG has pledged securities available for sale with a fair value of $1.6 billion as of December 31, 2024.",
"Step 2: Extract from COF's 10-K filing - COF reports a total fair value of $83.013 billion for its securities available for sale as of December 31, 2024.",
"Step ... | qualitative | 2 | cross_company | chain | ORG -[Depends_On]-> FIN_INST <-[Has_Stake_In]- ORG | inter_document_cross_company | Financials | Multi-line Insurance | hard | 6.57368 | 48 | [
{
"role": "start",
"id": "AIG",
"name": "AIG",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Securities_Available_for_Sale",
"name": "Securities Available for Sale",
"type": "FIN_INST",
"year": null,
"idf_score": 6.573680166960... | [
{
"hop": 1,
"relationship": "Depends_On",
"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 t... |
qualitative_2hop_cross_company-00052 | What was the revenue generated by JNJ from DARZALEX in 2024, and which competing product from AMGN is listed as a competitor to DARZALEX in the U.S. and Europe? | Johnson & Johnson (JNJ) generated $11,670 million in revenue from DARZALEX in 2024. Amgen (AMGN) lists DARZALEX as a competitor for its product KYPROLIS in the U.S. and Europe. | [
"Step 1: From evidence_source_b, JNJ's 2024 revenue for DARZALEX is explicitly stated as $11,670 million.",
"Step 2: From evidence_source_a, under AMGN's competitive landscape, DARZALEX is listed as a competitor for KYPROLIS in the U.S. and Europe."
] | qualitative | 2 | cross_company | chain | ORG -[Competes_With]-> PRODUCT <-[Discloses]- ORG | inter_document_cross_company | Health Care | Biotechnology | hard | 6.57368 | 48 | [
{
"role": "start",
"id": "AMGN",
"name": "AMGN",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "DARZALEX",
"name": "DARZALEX",
"type": "PRODUCT",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
"id":... | [
{
"hop": 1,
"relationship": "Competes_With",
"source_file": "AMGN_10k_2024.pdf",
"page_id": "page_15",
"chunk_id": "chunk_2",
"chunk_text": "| Product | Territory | Competitor-marketed product | Competitors |\n|------------|-----------... |
qualitative_2hop_cross_company-00053 | What is the combined total value of Government Bonds held by both KO and PM as of December 31, 2024, based on Level 1 and Level 2 valuations? | KO holds $79 million in Level 1 and $930 million in Level 2 Government Bonds, totaling $1,009 million. PM holds $166 million in Level 1 and $72 million in Level 2 Government Bonds, totaling $238 million. The combined total value of Government Bonds held by both companies is $1,247 million. | [
"Step 1: From KO's 10-K filing, extract the Level 1 and Level 2 Government Bonds values: $79 million and $930 million, respectively, totaling $1,009 million.",
"Step 2: From PM's 10-K filing, extract the Level 1 and Level 2 Government Bonds values: $166 million and $72 million, respectively, totaling $238 million... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Consumer Staples | Soft Drinks & Non-alcoholic Beverages | hard | 6.168215 | 48 | [
{
"role": "start",
"id": "KO",
"name": "KO",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Government_bonds",
"name": "Government bonds",
"type": "FIN_INST",
"year": null,
"idf_score": 6.168215058852481
},
{
"role": "en... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "KO_10k_2024.pdf",
"page_id": "page_114",
"chunk_id": "chunk_2",
"chunk_text": "| | December 31, 2024 | December 31, 2024 | December 31, 2024 | December 31, 2024 | December 31, 2024 | Decemb... |
qualitative_2hop_cross_company-00054 | What was the total annual dividend payment per share for Series K preferred shares issued by COF, and how much total capital did SCHW raise from the issuance of its own Series K preferred shares? | $46.24 in annual dividend payments per share for COF's Series K preferred shares; $740 million in total capital raised by SCHW from its Series K preferred shares issuance. | [
"Step 1: Extract from source A - COF's Series K preferred shares pay $11.56 per share quarterly in dividends.",
"Step 2: Calculate annual dividend payment per share - $11.56 quarterly × 4 quarters = $46.24 annually.",
"Step 3: Extract from source B - SCHW raised $740 million in net proceeds from issuing its Ser... | qualitative | 2 | cross_company | chain | ORG -[Introduces]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Financials | Consumer Finance | hard | 6.57368 | 48 | [
{
"role": "start",
"id": "COF",
"name": "COF",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Series_K",
"name": "Series K",
"type": "FIN_INST",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
"id": ... | [
{
"hop": 1,
"relationship": "Introduces",
"source_file": "COF_10k_2023.pdf",
"page_id": "page_83",
"chunk_id": "chunk_2",
"chunk_text": "| | | | Per Annum ... |
qualitative_2hop_cross_company-00055 | How does MET's use of interest rate swaps to hedge reinvestment risk in long-duration liability contracts compare with V's exposure to reinvestment risk in a falling-rate environment, and what specific financial instruments or strategies do each company employ to manage this risk? | MET actively hedges reinvestment risk associated with long-duration liability contracts using interest rate swaps, swaptions, and Treasury bond forwards. These instruments are designed to reduce interest rate risk and stabilize financial results under varying market conditions. In contrast, V acknowledges exposure to r... | [
"Step 1: Extract from source MET_10k_2024.pdf - MET uses interest rate swaps, swaptions, and Treasury bond forwards to hedge reinvestment risk in long-duration liability contracts.",
"Step 2: Extract from source V_10k_2024.pdf - V mentions exposure to reinvestment risk in a falling-rate environment due to fixed-r... | qualitative | 2 | cross_company | chain | ORG -[Hedges]-> RISK_FACTOR <-[Discloses]- ORG | inter_document_cross_company | Financials | Life & Health Insurance | hard | 6.168215 | 48 | [
{
"role": "start",
"id": "MET",
"name": "MET",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Reinvestment_Risk",
"name": "Reinvestment Risk",
"type": "RISK_FACTOR",
"year": null,
"idf_score": 6.168215058852481
},
{
"rol... | [
{
"hop": 1,
"relationship": "Hedges",
"source_file": "MET_10k_2024.pdf",
"page_id": "page_117",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\n## Hedging Activities\n\nWe use derivative contracts primarily to hedge a wide range of risks including interest rate risk, foreign cu... |
qualitative_2hop_cross_company-00056 | What is the difference in the maximum delinquency period before charge-off between PayPal's PPWC product and Charles Schwab's PALs loans? | PayPal's PPWC product has a maximum delinquency period of 360 days before charge-off, while Charles Schwab's PALs loans are charged off no later than 90 days past due. The difference between these two periods is 270 days. | [
"Step 1: Extract from evidence_source_a - PayPal charges off PPWC receivables when repayments are 360 days past due regardless of whether the merchant has made a payment within the last 60 days.",
"Step 2: Extract from evidence_source_b - Charles Schwab charges off PALs loans no later than at 90 days past due.",
... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> ACCOUNTING_POLICY <-[Discloses]- ORG | inter_document_cross_company | Financials | Transaction & Payment Processing Services | hard | 5.657389 | 48 | [
{
"role": "start",
"id": "PYPL",
"name": "PYPL",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Charge_Off_Policy",
"name": "Charge Off Policy",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 5.657389435086491
},
{
... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "PYPL_10k_2022.pdf",
"page_id": "page_107",
"chunk_id": "chunk_1",
"chunk_text": "## PayPal Holdings, Inc.\n\n## NOTES TO CONSOLIDATED FINANCIAL STATEMENTS-(Continued)\n\nThe decrease in the charge-offs for the year ended Decem... |
qualitative_2hop_cross_company-00057 | What is the combined fair value of asset-backed securities held by PYPL and SCHW as of December 31, 2021, and how does this total compare to the gross unrealized losses associated with these securities across both companies? | The combined fair value of asset-backed securities held by PYPL and SCHW as of December 31, 2021, is $1,302 million (PYPL) + $17,546 million (SCHW) = $18,848 million. The total gross unrealized losses associated with these securities are $3 million (PYPL) + $80 million (SCHW) = $83 million. | [
"Step 1: Extract from source A - PYPL's 10-K filing shows that as of December 31, 2021, the fair value of asset-backed securities is $1,302 million with gross unrealized losses of $3 million.",
"Step 2: Extract from source B - SCHW's 10-K filing shows that as of December 31, 2021, the fair value of asset-backed s... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Financials | Transaction & Payment Processing Services | hard | 5.475068 | 48 | [
{
"role": "start",
"id": "PYPL",
"name": "PYPL",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Asset-backed_securities",
"name": "Asset-backed securities",
"type": "FIN_INST",
"year": null,
"idf_score": 5.475067878292536
},
... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "PYPL_10k_2022.pdf",
"page_id": "page_93",
"chunk_id": "chunk_2",
"chunk_text": "| | December 31, 2021 | December 31, 2021 | December 31, 2021 | December 31, 2021 | December 31, 2... |
qualitative_2hop_cross_company-00058 | What is the total fair value of municipal securities held by both AAPL and CRM in 2023, and how does this compare to their respective unrealized losses on these securities? | The total fair value of municipal securities held by AAPL and CRM in 2023 is $771 million. AAPL reported a fair value of $602 million with an unrealized loss of $26 million, while CRM reported a fair value of $169 million with an unrealized loss of $6 million. Together, their unrealized losses on municipal securities a... | [
"Step 1: Extract from source AAPL_10k_2023.pdf - AAPL's fair value of municipal securities is $602 million with an unrealized loss of $26 million.",
"Step 2: Extract from source CRM_10k_2023.pdf - CRM's fair value of municipal securities is $169 million with an unrealized loss of $6 million.",
"Step 3: Sum the ... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Information Technology | Technology Hardware, Storage & Peripherals | medium | 4.781921 | 48 | [
{
"role": "start",
"id": "AAPL",
"name": "AAPL",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Municipal_Securities",
"name": "Municipal Securities",
"type": "FIN_INST",
"year": null,
"idf_score": 4.78192069773259
},
{
... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "AAPL_10k_2023.pdf",
"page_id": "page_40",
"chunk_id": "chunk_1",
"chunk_text": "| | 2023 | 2023 | 2023 | 2023 | 2023 | 2023 ... |
qualitative_2hop_cross_company-00059 | What is the combined fair value of municipal securities held by both AAPL and CRM as disclosed in their 2023 10-K filings? | The combined fair value of municipal securities held by AAPL and CRM in 2023 is $574 million. AAPL reported a fair value of $405 million, while CRM reported a fair value of $169 million. Adding these together results in $574 million. | [
"Step 1: Extract from evidence_source_a - AAPL disclosed a fair value of $405 million for municipal securities.",
"Step 2: Extract from evidence_source_b - CRM disclosed a fair value of $169 million for municipal securities.",
"Step 3: Combine the fair values - $405 million (AAPL) + $169 million (CRM) = $574 mi... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Information Technology | Technology Hardware, Storage & Peripherals | medium | 4.781921 | 48 | [
{
"role": "start",
"id": "AAPL",
"name": "AAPL",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Municipal_Securities",
"name": "Municipal Securities",
"type": "FIN_INST",
"year": null,
"idf_score": 4.78192069773259
},
{
... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "AAPL_10k_2023.pdf",
"page_id": "page_39",
"chunk_id": "chunk_4",
"chunk_text": "| | Adjusted Cost | Unrealized Gains | Unrealized Losses | Fair Value | Cash and Cash Equivalents | Cur... |
qualitative_2hop_cross_company-00060 | What is the maximum original maturity period for highly liquid investments classified as cash equivalents by both PM and TGT in their 2023 financial statements? | The maximum original maturity period for highly liquid investments classified as cash equivalents is three months, as stated by both PM and TGT in their respective 2023 financial statements. | [
"Step 1: From PM's 2023 10-K filing, cash equivalents include 'all highly liquid investments with original maturities of three months or less.'",
"Step 2: From TGT's 2023 10-K filing, cash equivalents also include 'highly liquid investments with an original maturity of three months or less from the time of purcha... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Consumer Staples | Tobacco | medium | 4.322388 | 48 | [
{
"role": "start",
"id": "PM",
"name": "PM",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Highly_Liquid_Investments",
"name": "Highly Liquid Investments",
"type": "FIN_INST",
"year": null,
"idf_score": 4.322388368354151
},
... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "PM_10k_2023.pdf",
"page_id": "page_91",
"chunk_id": "chunk_1",
"chunk_text": "## Note\t2.\n\n## Summary\tof\tSignificant\tAccounting\tPolicies:\n\n## Acquisitions\n\nPMI\t uses\t the\t acquisition\t method\t of\t accounting\t for\t acq... |
qualitative_2hop_cross_company-00061 | What is the combined fair value of Absolute return funds held by ABBV and ABT as of December 31, 2024, and how does this allocation compare in terms of its basis of fair value measurement between Level 1 and Level 2 inputs? | The combined fair value of Absolute return funds held by ABBV and ABT as of December 31, 2024, is $1,969 million. ABBV reports $155 million in Absolute return funds, with $66 million measured using Level 1 inputs and $89 million using Level 2 inputs. ABT reports $1,814 million in Absolute return funds, with $283 millio... | [
"Step 1: Extract from source A - ABBV reports $155 million in Absolute return funds, with $66 million measured using Level 1 inputs and $89 million using Level 2 inputs.",
"Step 2: Extract from source B - ABT reports $1,814 million in Absolute return funds, with $283 million measured using Level 1 inputs and $1,5... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Health Care | Biotechnology | hard | 6.57368 | 48 | [
{
"role": "start",
"id": "ABBV",
"name": "ABBV",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Absolute_return_funds",
"name": "Absolute return funds",
"type": "FIN_INST",
"year": null,
"idf_score": 6.573680166960646
},
{
... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "ABBV_10k_2024.pdf",
"page_id": "page_90",
"chunk_id": "chunk_4",
"chunk_text": "| | | | Basis of fair value measurement | Basis of fair value measurement ... |
qualitative_2hop_cross_company-00062 | What is the combined estimated reduction in unrecognized tax benefits over the next 12 months for both Cisco and Intel, based on their respective 2024 10-K filings? | The combined estimated reduction in unrecognized tax benefits over the next 12 months for Cisco and Intel is $414 million. Cisco estimates a reduction of $100 million, while Intel estimates a reduction of $314 million. | [
"Step 1: Extract from Cisco's 10-K filing - Cisco estimates that the unrecognized tax benefits as of July 27, 2024, could be reduced by $100 million in the next 12 months.",
"Step 2: Extract from Intel's 10-K filing - Intel estimates that the unrecognized tax benefits as of December 28, 2024, could decrease by as... | qualitative | 2 | cross_company | chain | ORG -[Faces]-> REGULATORY_REQUIREMENT <-[Faces]- ORG | inter_document_cross_company | Information Technology | Communications Equipment | hard | 6.168215 | 48 | [
{
"role": "start",
"id": "CSCO",
"name": "CSCO",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Tax_Authority_Discussions",
"name": "Tax Authority Discussions",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 6.1682... | [
{
"hop": 1,
"relationship": "Faces",
"source_file": "CSCO_10k_2024.pdf",
"page_id": "page_102",
"chunk_id": "chunk_3",
"chunk_text": "\nAs a result of the resolution of the IRS audit of our federal tax income tax returns for the fiscal years ended July 26, 2014 through July 30, 2016, the a... |
qualitative_2hop_cross_company-00063 | How does the requirement for Simon Property Group (SPG) to distribute at least 90% of its REIT taxable income impact its ability to manage asset retirement obligations compared to American Tower Corporation (AMT), which also operates as a REIT but has a $470 million increase in its asset retirement obligation liability... | Simon Property Group (SPG) must distribute at least 90% of its REIT taxable income annually, limiting retained earnings available for obligations like asset retirement. In contrast, American Tower Corporation (AMT) experienced a $470 million increase in its asset retirement obligation liability in 2024, which it can ma... | [
"Step 1: Extract from source A - AMT had a $470 million increase in asset retirement obligation liability in 2024 due to revised settlement dates.",
"Step 2: Extract from source B - SPG must distribute at least 90% of its REIT taxable income annually to maintain REIT status.",
"Step 3: Synthesize - AMT can mana... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Maintains]- ORG | inter_document_cross_company | Real Estate | Telecom Tower REITs | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "AMT",
"name": "AMT",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "REIT_Status",
"name": "REIT Status",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 6.573680166960646
},
{
"role... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "AMT_10k_2024.pdf",
"page_id": "page_96",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\n## AMERICAN TOWER CORPORATION AND SUBSIDIARIES\n\n## NOTES TO CONSOLIDATED FINANCIAL STATEMENTS\n\n(Tabular amounts in millions, un... |
qualitative_2hop_cross_company-00064 | How does the shift from term software licenses to subscription-based services impact the revenue recognition timing and volatility for CRM, and how does this contrast with Cisco's treatment of subscription revenue from term software licenses? | CRM recognizes revenue from term software licenses at the point in time when the software is made available to the customer, leading to greater revenue volatility period to period. As CRM transitions customers from term licenses to subscription-based services, revenue will be recognized ratably over the contract term, ... | [
"Step 1: From CRM's filing, we learn that term software licenses are recognized at a point in time, causing greater volatility in revenue periods.",
"Step 2: CRM also discloses that transitioning customers from term licenses to subscriptions will shift revenue recognition to a ratable model over the contract term... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> PRODUCT <-[Produces]- ORG | inter_document_cross_company | Information Technology | Application Software | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "CRM",
"name": "CRM",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Term_Software_Licenses",
"name": "Term Software Licenses",
"type": "PRODUCT",
"year": null,
"idf_score": 6.573680166960646
},
{
... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "CRM_10k_2024.pdf",
"page_id": "page_47",
"chunk_id": "chunk_7",
"chunk_text": "\nOur industry vertical service offerings revenue is included in one of the above service offerings depending on the primary service purchased.\n\nIntegrati... |
qualitative_2hop_cross_company-00065 | How does the reliance on third-party distributors by both Philip Morris (PM) and Target (TGT) expose them to different types of operational risks, and what specific facilities or services are most vulnerable in each company's supply chain? | Philip Morris (PM) relies on third-party distributors and subcontractors, particularly concentrated in specific geographic areas, for the distribution of products like ZYN, which is manufactured in a single facility in Kentucky that supplies nearly all U.S. ZYN sales. A disruption at this facility or with its third-par... | [
"Step 1: From evidence_source_a, PM relies on third-party distributors and subcontractors, especially for ZYN, which is produced almost entirely at a facility in Kentucky. A disruption could significantly impact U.S. sales.",
"Step 2: From evidence_source_b, TGT uses third-party distributors and common carriers f... | qualitative | 2 | cross_company | chain | ORG -[Depends_On]-> COMP <-[Depends_On]- ORG | inter_document_cross_company | Consumer Staples | Tobacco | medium | 4.558777 | 47 | [
{
"role": "start",
"id": "PM",
"name": "PM",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Third-Party_Distributors",
"name": "Third-Party Distributors",
"type": "COMP",
"year": null,
"idf_score": 4.558777146418381
},
{
... | [
{
"hop": 1,
"relationship": "Depends_On",
"source_file": "PM_10k_2024.pdf",
"page_id": "page_16",
"chunk_id": "chunk_1",
"chunk_text": "## Risks Related to Sourcing and Distribution of Products, Services and Materials\n\n## Use of third-parties may negatively impact the distribution, quality... |
qualitative_2hop_cross_company-00066 | How does the use of the percentage-of-completion cost-to-cost method for recognizing revenue over time impact the financial reporting of long-term contracts for both EMR and LMT, given their respective approaches to progress measurement and profit booking rate adjustments? | For EMR, the percentage-of-completion method is used for approximately 10% of revenues, primarily in the Systems & Software product offering within the Automation Solutions segment. This method measures progress based on costs incurred, which EMR believes closely corresponds with the transfer of control to the customer... | [
"Step 1: Extract from source A - EMR uses the percentage-of-completion method for approximately 10% of revenues, primarily in the Systems & Software product offering within the Automation Solutions segment, measuring progress based on costs incurred.",
"Step 2: Extract from source B - LMT uses the percentage-of-c... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> ACCOUNTING_POLICY <-[Recognizes]- ORG | inter_document_cross_company | Industrials | Electrical Components & Equipment | medium | 4.62777 | 47 | [
{
"role": "start",
"id": "EMR",
"name": "EMR",
"type": "ORG",
"year": 2022,
"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": "Discloses",
"source_file": "EMR_10k_2022.pdf",
"page_id": "page_53",
"chunk_id": "chunk_1",
"chunk_text": "contracts include multiple performance obligations, where revenue is recognized separately for each good or service, as well as contracts where revenue is r... |
qualitative_2hop_cross_company-00067 | What was the grant-date fair value of the 2023 Time-based Stock Options awarded by BlackRock, and which valuation model was used to estimate this value, as required under the same accounting policy approach used by American Express for stock option valuation? | The grant-date fair value of the 2023 Time-based Stock Options awarded by BlackRock was $55 million, and this value was estimated using the Black-Scholes-Merton model. This aligns with American Express’s approach, which also uses the Black-Scholes-Merton option-pricing model to estimate the fair value of stock options ... | [
"Step 1: Extract from source A - American Express uses the Black-Scholes-Merton model to estimate the fair value of stock options without market conditions.",
"Step 2: Extract from source B - BlackRock awarded 2023 Time-based Stock Options with a grant-date fair value of $55 million, estimated using the Black-Sch... | qualitative | 2 | cross_company | chain | ORG -[Complies_With]-> ACCOUNTING_POLICY <-[Discloses]- ORG | inter_document_cross_company | Financials | Consumer Finance | hard | 5.320917 | 47 | [
{
"role": "start",
"id": "AXP",
"name": "AXP",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Black-Scholes-Merton_Model",
"name": "Black-Scholes-Merton Model",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 5.320917198... | [
{
"hop": 1,
"relationship": "Complies_With",
"source_file": "AXP_10k_2023.pdf",
"page_id": "page_129",
"chunk_id": "chunk_3",
"chunk_text": "\nStock-based\tcompensation\texpense\tis\tgenerally\trecognized\tratably\tbased\ton\tthe\tgrant-date\tfair\tvalue\tof\tthe\tawards,\tnet\tof expected\t... |
qualitative_2hop_cross_company-00068 | What is the total ownership percentage in Sabal Trail Transmission, LLC, when combining Duke Energy's direct stake and the stake held by a subsidiary of NextEra Energy Resources? | Duke Energy owns a 7.5% interest in Sabal Trail, while a subsidiary of NextEra Energy Resources holds a 42.5% interest in Sabal Trail Transmission, LLC. Combined, the total ownership percentage represented in the filings is 50%. | [
"Step 1: Extract from source A - Duke Energy owns a 7.5% interest in Sabal Trail, an interstate natural gas pipeline.",
"Step 2: Extract from source B - A subsidiary of NextEra Energy Resources holds a 42.5% interest in Sabal Trail Transmission, LLC.",
"Step 3: Synthesize - Combine Duke Energy's 7.5% and NextEr... | 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": 2023,
"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_2023.pdf",
"page_id": "page_176",
"chunk_id": "chunk_3",
"chunk_text": "\nDuring\tthe\tyears\tended\tDecember\t31,\t2023,\t2022\tand\t2021,\tDuke\tEnergy\treceived\tdistributions\tfrom\tequity\tinvestments\tof\t$50\tmillion,... |
qualitative_2hop_cross_company-00069 | What was Chevron's share of Tengizchevroil LLP's 2024 net income, and how does this compare to ExxonMobil's after-tax earnings from its 25% interest in the same entity during the same year? | Chevron's share of Tengizchevroil LLP's 2024 net income was $2,889.5 million, based on its 50% ownership stake in the entity, where TCO's total net income was $5,779 million. ExxonMobil's after-tax earnings from its 25% interest in Tengizchevroil LLP were approximately $1.9 billion in 2024. Therefore, Chevron’s share o... | [
"Step 1: Extract from evidence_source_a - Tengizchevroil LLP's total net income in 2024 was $5,779 million.",
"Step 2: Extract from evidence_source_a - Chevron holds a 50% equity ownership interest in TCO.",
"Step 3: Calculate Chevron’s share: $5,779 million × 50% = $2,889.5 million.",
"Step 4: Extract from e... | qualitative | 2 | cross_company | chain | ORG -[Has_Stake_In]-> COMP <-[Has_Stake_In]- ORG | inter_document_cross_company | Energy | Integrated Oil & Gas | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "CVX",
"name": "CVX",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Tengizchevroil_LLP",
"name": "Tengizchevroil LLP",
"type": "COMP",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "... | [
{
"hop": 1,
"relationship": "Has_Stake_In",
"source_file": "CVX_10k_2024.pdf",
"page_id": "page_77",
"chunk_id": "chunk_5",
"chunk_text": "\n## Note 7\n\n## Summarized Financial Data - Tengizchev roil LLP\n\nChevron has a 50 percent equity ownership interest in Tengizchevroil LLP (TCO). Refe... |
qualitative_2hop_cross_company-00070 | How does the Medicare Program's regulatory changes under the Inflation Reduction Act (IRA), specifically impacting JNJ's drug pricing strategy, compound the financial and operational risks faced by CVS through its Medicare-related business units such as Oak Street Health and Signify Health? | The Inflation Reduction Act (IRA), which imposes government-established pricing on selected drugs like JNJ's XARELTO and STELARA in the Medicare program starting in 2026 and 2028, introduces significant uncertainty in JNJ's revenue projections and pricing strategies. This regulatory pressure could reduce JNJ's profitab... | [
"Step 1: Extract from evidence_source_b - JNJ's drugs XARELTO and STELARA are on the IRA's Selected Drug list, which subjects them to government-established pricing starting in 2026 (Part D) and 2028 (Part B).",
"Step 2: Extract from evidence_source_b - JNJ is challenging the IRA's constitutionality due to its im... | qualitative | 2 | cross_company | chain | ORG -[Operates_In]-> REGULATORY_REQUIREMENT <-[Discloses]- ORG | inter_document_cross_company | Health Care | Health Care Services | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "CVS",
"name": "CVS",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Medicare_Program",
"name": "Medicare Program",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 6.573680166960646
},
{... | [
{
"hop": 1,
"relationship": "Operates_In",
"source_file": "CVS_10k_2023.pdf",
"page_id": "page_47",
"chunk_id": "chunk_1",
"chunk_text": "- the\tregulatory\tand\tbusiness\trisks\tassociated\twith\tparticipation\tin\tcertain\tgovernment\thealth\tcare\tprograms,\tincluding\tthe Medicare\tShare... |
qualitative_2hop_cross_company-00071 | How does the difference in revenue recognition timing between Salesforce's (CRM) subscription model and Cisco's (CSCO) term software licenses impact their respective financial predictability, given Salesforce recognizes revenue ratably over 12 to 36 months while Cisco recognizes term licenses upfront upon transfer of c... | Salesforce's (CRM) subscription model recognizes revenue ratably over 12 to 36 months, which delays the reflection of new business downturns or growth in financial results and creates uncertainty in forecasting. In contrast, Cisco (CSCO) recognizes revenue for term software licenses upfront upon transfer of control, pr... | [
"Step 1: Extract from evidence_source_a - Salesforce (CRM) recognizes revenue ratably over 12 to 36 months for subscriptions, which delays the financial impact of new or declining business.",
"Step 2: Extract from evidence_source_b - Cisco (CSCO) recognizes revenue for term software licenses upfront upon transfer... | qualitative | 2 | cross_company | chain | ORG -[Impacted_By]-> PRODUCT <-[Discloses]- ORG | inter_document_cross_company | Information Technology | Application Software | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "CRM",
"name": "CRM",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Term_Software_Licenses",
"name": "Term Software Licenses",
"type": "PRODUCT",
"year": null,
"idf_score": 6.573680166960646
},
{
... | [
{
"hop": 1,
"relationship": "Impacted_By",
"source_file": "CRM_10k_2024.pdf",
"page_id": "page_27",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\n## Financial Risks\n\n## Because we generally recognize revenue from subscriptions for our services over the term of the subscript... |
qualitative_2hop_cross_company-00072 | Meta conducted a pay equity analysis in July 2023 confirming pay equity across genders globally and by race in the U.S., while Netflix discloses conducting pay equity analyses at least annually and aims to rectify any pay gaps found. Based on these practices, how frequently did each company conduct pay equity analyses ... | Meta conducted at least one pay equity analysis in July 2023, confirming pay equity across genders globally and by race in the U.S. Netflix conducts pay equity analyses at least annually, and in 2023, this practice would have occurred once. While Meta’s single analysis in 2023 suggests a point-in-time validation of equ... | [
"Step 1: Extract from source A - Meta conducted a pay equity analysis in July 2023 and found pay equity across genders globally and by race in the U.S.",
"Step 2: Extract from source B - Netflix conducts pay equity analyses at least annually and aims to rectify any pay gaps found through these analyses.",
"Step... | qualitative | 2 | cross_company | chain | ORG -[Introduces]-> ACCOUNTING_POLICY <-[Discloses]- ORG | inter_document_cross_company | Communication Services | Interactive Media & Services | hard | 5.880533 | 47 | [
{
"role": "start",
"id": "META",
"name": "META",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Pay_Equity_Analyses",
"name": "Pay Equity Analyses",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 5.8805329864007
},
... | [
{
"hop": 1,
"relationship": "Introduces",
"source_file": "META_10k_2023.pdf",
"page_id": "page_13",
"chunk_id": "chunk_1",
"chunk_text": "## Table\tof\tContents\n\n## Compensation,\tBenefits,\tHealth,\tand\tWell-being\n\nWe\toffer\tcompetitive\tcompensation\tto\tattract\tand\tretain\tthe\tbe... |
qualitative_2hop_cross_company-00073 | What is the total ownership percentage of Sabal Trail pipeline by both Duke Energy and NextEra Energy, and how much natural gas capacity per day does this pipeline provide to the companies collectively? | Duke Energy owns a 7.5% interest in Sabal Trail, while NextEra Energy owns a 42.5% interest. Together, they collectively own 50% of Sabal Trail, which has a total net capacity of 0.43 Bcf (billion cubic feet) per day. Therefore, the combined natural gas capacity available to both companies from Sabal Trail is 0.215 Bcf... | [
"Step 1: From Duke Energy's 2023 10-K filing, it is stated that Duke Energy owns a 7.5% interest in Sabal Trail, a 517-mile interstate natural gas pipeline.",
"Step 2: From NextEra Energy's 2023 10-K filing, it is stated that NextEra Energy owns a 42.5% interest in Sabal Trail, which spans 517 miles and has a tot... | 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": 2023,
"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_2023.pdf",
"page_id": "page_176",
"chunk_id": "chunk_3",
"chunk_text": "\nDuring\tthe\tyears\tended\tDecember\t31,\t2023,\t2022\tand\t2021,\tDuke\tEnergy\treceived\tdistributions\tfrom\tequity\tinvestments\tof\t$50\tmillion,... |
qualitative_2hop_cross_company-00074 | How many Physiomesh-related cases were still pending in the MDL and New Jersey MCL combined as of December 31, 2023, and how does this compare to the total number of cases covered under the master settlement agreement (MSA) entered in September 2021? | As of December 31, 2023, there were 8 Physiomesh-related cases still pending in the MDL and New Jersey MCL combined (5 in MDL and 3 in MCL). These were not included in the master settlement agreement (MSA) entered in September 2021, which covered 3,729 cases. This means that the vast majority of cases (3,729 out of 3,7... | [
"Step 1: From evidence_source_b, we learn that as of December 31, 2023, there were 5 Physiomesh cases in the MDL and 3 in the New Jersey MCL, totaling 8 unresolved cases.",
"Step 2: Also from evidence_source_b, we extract that the MSA entered in September 2021 included 3,729 Physiomesh cases.",
"Step 3: Combini... | qualitative | 2 | cross_company | chain | ORG -[Faces]-> LITIGATION <-[Faces]- ORG | inter_document_cross_company | Health Care | Health Care Services | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "CVS",
"name": "CVS",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Opioid_Lawsuit",
"name": "Opioid Lawsuit",
"type": "LITIGATION",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "en... | [
{
"hop": 1,
"relationship": "Faces",
"source_file": "CVS_10k_2023.pdf",
"page_id": "page_209",
"chunk_id": "chunk_2",
"chunk_text": "| /s/ FERNANDO AGUIRRE | Director | February 7, 2024 |\n|------------------------------------|-----... |
qualitative_2hop_cross_company-00075 | How does the shift toward term software licenses impact both Cisco's revenue recognition timing and Salesforce's financial forecasting challenges? | Cisco recognizes revenue from term software licenses ratably over the contract term, which aligns with Salesforce's practice of recognizing subscription revenue over 12 to 36 month terms. This creates forecasting challenges for Salesforce, as downturns in new business may not be immediately reflected in their financial... | [
"Step 1: Extract from evidence_source_a - Salesforce recognizes revenue ratably over 12 to 36 month subscription terms",
"Step 2: Extract from evidence_source_b - Cisco recognizes revenue from term software licenses ratably over the contract term",
"Step 3: Synthesize - Both companies face financial forecasting... | qualitative | 2 | cross_company | chain | ORG -[Impacted_By]-> PRODUCT <-[Produces]- ORG | inter_document_cross_company | Information Technology | Application Software | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "CRM",
"name": "CRM",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Term_Software_Licenses",
"name": "Term Software Licenses",
"type": "PRODUCT",
"year": null,
"idf_score": 6.573680166960646
},
{
... | [
{
"hop": 1,
"relationship": "Impacted_By",
"source_file": "CRM_10k_2024.pdf",
"page_id": "page_27",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\n## Financial Risks\n\n## Because we generally recognize revenue from subscriptions for our services over the term of the subscript... |
qualitative_2hop_cross_company-00076 | How does the difference in treatment of lease and nonlease components between PMI and Target affect their respective lease expense classifications? | PMI accounts for lease and nonlease components as a single-lease component with the exception of its vehicle leases, where it accounts for the lease components separately from the nonlease components. In contrast, Target combines lease and nonlease components for new and reassessed leases. This difference in treatment ... | [
"Step 1: Extract from evidence_source_a - PMI accounts for lease and nonlease components as a single-lease component except for vehicle leases.",
"Step 2: Extract from evidence_source_b - Target combines lease and nonlease components for new and reassessed leases.",
"Step 3: Synthesize - The differing approache... | qualitative | 2 | cross_company | chain | ORG -[Accounts]-> ACCOUNTING_POLICY <-[Introduces]- ORG | inter_document_cross_company | Consumer Staples | Tobacco | medium | 4.222305 | 47 | [
{
"role": "start",
"id": "PM",
"name": "PM",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Lease_Components",
"name": "Lease Components",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 4.222304909797168
},
{
"r... | [
{
"hop": 1,
"relationship": "Accounts",
"source_file": "PM_10k_2024.pdf",
"page_id": "page_89",
"chunk_id": "chunk_1",
"chunk_text": "## Income taxes\n\nIncome taxes are provided on all earnings for jurisdictions outside the United States. These provisions, as well as state ... |
qualitative_2hop_cross_company-00077 | How do Emerson's and Lockheed Martin's treatment of lease termination options differ in terms of their impact on right-of-use asset and lease liability measurements? | Emerson includes termination options in the measurement of right-of-use assets and lease liabilities when it is 'reasonably certain' they will be exercised, and it accounts for lease and non-lease components as a single component for offices and manufacturing facilities. Lockheed Martin similarly includes options to te... | [
"Step 1: Extract from source A - Emerson includes termination options in lease measurements when it is 'reasonably certain' they will be exercised and combines lease and non-lease components as a single component for offices and manufacturing facilities.",
"Step 2: Extract from source B - Lockheed Martin includes... | qualitative | 2 | cross_company | chain | ORG -[Considers]-> ACCOUNTING_POLICY <-[Subject_To]- ORG | inter_document_cross_company | Industrials | Electrical Components & Equipment | medium | 4.494239 | 47 | [
{
"role": "start",
"id": "EMR",
"name": "EMR",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Termination_Options",
"name": "Termination Options",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 4.4942386252808095
},
... | [
{
"hop": 1,
"relationship": "Considers",
"source_file": "EMR_10k_2022.pdf",
"page_id": "page_52",
"chunk_id": "chunk_1",
"chunk_text": "business. A reporting unit is an operating segment as defined in ASC 280, Segment Reporting , or a business one level below an operating segment if discrete... |
qualitative_2hop_cross_company-00078 | How do the compensation equity reviews at American Express and BlackRock differ in terms of stated outcomes, and what does this imply about their respective approaches to pay equity? | American Express explicitly states that after conducting compensation equity reviews, they made adjustments where inconsistencies were found and believe they maintained 100% pay equity across genders globally and across races and ethnicities in the United States in 2023. In contrast, while BlackRock describes a strong ... | [
"Step 1: From AXP_10k_2023.pdf, American Express conducted reviews of compensation practices and made adjustments where inconsistencies were found, resulting in a claim of 100% pay equity globally across genders and in the U.S. across races and ethnicities.",
"Step 2: From BLK_10k_2023.pdf, BlackRock describes it... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> ACCOUNTING_POLICY <-[Discloses]- ORG | inter_document_cross_company | Financials | Consumer Finance | medium | 4.964242 | 47 | [
{
"role": "start",
"id": "AXP",
"name": "AXP",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Compensation_Practices",
"name": "Compensation Practices",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 4.964242254526545
... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "AXP_10k_2023.pdf",
"page_id": "page_9",
"chunk_id": "chunk_3",
"chunk_text": "\n## Career\tGrowth\tand\tDevelopment\n\nWe\tcontinuously\tinvest\tin\tprograms,\tbenefits\tand\tresources\tto\tfoster\tthe\tpersonal\tand\tprofessional\tgro... |
qualitative_2hop_cross_company-00079 | How do the REIT requirements affect both AMT's and SPG's ability to retain earnings for reinvestment, and what are the specific limitations each company faces in terms of asset composition and distribution requirements? | Both AMT and SPG, as REITs, are required to distribute at least 90% of their REIT taxable income to shareholders, which limits their ability to retain earnings for reinvestment. AMT faces an additional constraint where no more than 25% of its gross income may consist of dividend income from its TRSs and other nonqualif... | [
"Step 1: Extract from source A - AMT must distribute at least 90% of its REIT taxable income and no more than 25% of its gross income may consist of dividend income from TRSs.",
"Step 2: Extract from source B - SPG must ensure that at least 75% of its assets consist of real estate assets, cash, or government secu... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Subject_To]- ORG | inter_document_cross_company | Real Estate | Telecom Tower REITs | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "AMT",
"name": "AMT",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "REIT_Requirements",
"name": "REIT Requirements",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 6.573680166960646
},
... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "AMT_10k_2024.pdf",
"page_id": "page_21",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\npreviously filed tax returns and continuing assessments of our tax exposures may have an adverse effect on our provision for incom... |
qualitative_2hop_cross_company-00080 | What is the total number of net exploratory and development wells completed in Angola in 2024 by both Chevron and ExxonMobil? | 5.6 net exploratory and development wells were completed in Angola in 2024 by ExxonMobil, while Chevron did not explicitly report completing any net wells in Angola during the same period. Therefore, the total number of net wells completed in Angola by both companies is 5.6. | [
"Step 1: From the ExxonMobil 2024 10-K filing, in the Angola section, it is explicitly stated that 'During the year, a total of 5.6 net exploratory and development wells were completed.'",
"Step 2: Chevron's 2024 10-K filing mentions Angola as one of its major operating areas, but does not provide any specific da... | 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": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Angola",
"name": "Angola",
"type": "GPE",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
"id": "XOM",
... | [
{
"hop": 1,
"relationship": "Operates_In",
"source_file": "CVX_10k_2024.pdf",
"page_id": "page_36",
"chunk_id": "chunk_3",
"chunk_text": "\nIncom e net of tax , also ref erred to as ' earnings' in the discussions that f ollow. 2\n\nRefer to the Results of Operations section for a discussion... |
qualitative_2hop_cross_company-00081 | What was the total financial impact on both CVS and JNJ from talc-related litigation as disclosed in their respective 2023 10-K filings, and how did each company attempt to manage this liability? | The total financial impact from talc-related litigation on both companies was approximately $2.5 billion for JNJ, as disclosed in the JNJ 2023 10-K filing, while CVS did not specify a dollar amount but acknowledged being a defendant in hundreds of litigation proceedings related to talc. JNJ attempted to manage the liab... | [
"Step 1: Extract from source A (CVS) - CVS is a defendant in hundreds of litigation proceedings relating to the sale of products containing talc, and the coverage available under its insurance programs and indemnification from third parties may not be adequate.",
"Step 2: Extract from source B (JNJ) - JNJ paid ap... | qualitative | 2 | cross_company | chain | ORG -[Faces]-> LITIGATION <-[Faces]- ORG | inter_document_cross_company | Health Care | Health Care Services | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "CVS",
"name": "CVS",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Talc_Litigation",
"name": "Talc Litigation",
"type": "LITIGATION",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "... | [
{
"hop": 1,
"relationship": "Faces",
"source_file": "CVS_10k_2023.pdf",
"page_id": "page_64",
"chunk_id": "chunk_1",
"chunk_text": "also\tneed\tto\tdevelop\tor\tacquire\tnew\ttechnology\tsystems,\tcontract\twith\tnew\tvendors\tor\tmodify\tcertain\tof\tour\texisting\tsystems to\tsupport\tthe\... |
qualitative_2hop_cross_company-00082 | How do CRM and CSCO differ in their revenue recognition approaches for term software licenses, and what does this reveal about their respective software monetization strategies? | CRM recognizes revenues from term software licenses generally upon transfer of control, following its broader subscription and support revenue model where revenue is recognized ratably over the contract term. CSCO, on the other hand, includes term software licenses within its subscription revenue and recognizes revenue... | [
"Step 1: From CRM's 10-K, we learn that term software license revenues are recognized generally upon transfer of control to the customer, and are part of the broader 'subscription and support revenues' category where revenue is recognized ratably over the contract term.",
"Step 2: From CSCO's 10-K, we see that te... | qualitative | 2 | cross_company | chain | ORG -[Offers]-> PRODUCT <-[Produces]- ORG | inter_document_cross_company | Information Technology | Application Software | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "CRM",
"name": "CRM",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Term_Software_Licenses",
"name": "Term Software Licenses",
"type": "PRODUCT",
"year": null,
"idf_score": 6.573680166960646
},
{
... | [
{
"hop": 1,
"relationship": "Offers",
"source_file": "CRM_10k_2024.pdf",
"page_id": "page_67",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\n## Concentrations of Credit Risk, Significant Customers and Investments\n\nThe Company's financial instruments that are exposed to conc... |
qualitative_2hop_cross_company-00083 | How does the use of standalone selling price differ between EMR and LMT in allocating transaction price to performance obligations, and what specific methods do they use when observable prices are not available? | EMR uses observable selling prices from actual transactions when possible and resorts to third-party pricing or management's best estimate when not. LMT, on the other hand, uses expected cost plus a reasonable profit margin to estimate standalone selling prices for customized solutions and uses observable standalone sa... | [
"Step 1: From EMR's filing, we learn that they use observable selling prices from actual transactions whenever possible, and in other instances, they use third-party pricing or management's best estimate for allocating revenue to performance obligations.",
"Step 2: From LMT's filing, we learn that for non-U.S. Go... | qualitative | 2 | cross_company | chain | ORG -[Uses]-> ACCOUNTING_POLICY <-[Discloses]- ORG | inter_document_cross_company | Industrials | Electrical Components & Equipment | medium | 4.494239 | 47 | [
{
"role": "start",
"id": "EMR",
"name": "EMR",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Standalone_Selling_Price",
"name": "Standalone Selling Price",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 4.4942386252808... | [
{
"hop": 1,
"relationship": "Uses",
"source_file": "EMR_10k_2022.pdf",
"page_id": "page_53",
"chunk_id": "chunk_1",
"chunk_text": "contracts include multiple performance obligations, where revenue is recognized separately for each good or service, as well as contracts where revenue is recogn... |
qualitative_2hop_cross_company-00084 | What is the combined total NRSF (in thousands) of data centers in Denver, CO, operated by AMT, and the total GLA of Cherry Creek Shopping Center in Denver, CO, in which SPG holds a 44.0% ownership interest? | The combined total NRSF of data centers in Denver, CO, operated by AMT, and the total GLA of Cherry Creek Shopping Center in Denver, CO, in which SPG holds a 44.0% ownership interest is 1,282,146 (in thousands). | [
"Step 1: Extract from source A - From AMT's 2024 10-K filing, the total NRSF (in thousands) of data centers in Denver, CO, is 38.",
"Step 2: Extract from source B - From SPG's 2024 10-K filing, the total GLA of Cherry Creek Shopping Center in Denver, CO, is 1,244,146.",
"Step 3: Synthesize - Add the total NRSF ... | qualitative | 2 | cross_company | chain | ORG -[Operates_In]-> GPE <-[Operates_In]- ORG | inter_document_cross_company | Real Estate | Telecom Tower REITs | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "AMT",
"name": "AMT",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Denver",
"name": "Denver",
"type": "GPE",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
"id": "SPG",
... | [
{
"hop": 1,
"relationship": "Operates_In",
"source_file": "AMT_10k_2024.pdf",
"page_id": "page_32",
"chunk_id": "chunk_4",
"chunk_text": "| | Number of Data Centers | Total NRSF(1) (in thousands) |\n|----------------------|--------------------------|-----------------... |
qualitative_2hop_cross_company-00085 | How does the potential for a change of control impact both Meta's corporate governance structure and Netflix's debt obligations, based on their respective 2023 10-K filings? | Meta's corporate governance structure is significantly influenced by Mark Zuckerberg's control over a majority of the voting power of its outstanding capital stock, which allows him to control the outcome of all matters submitted to stockholders for approval, including any merger, consolidation, or sale of all or subst... | [
"Step 1: Extract from source A - Mark Zuckerberg controls a majority of the voting power of Meta's outstanding capital stock, allowing him to control key decisions including change of control transactions.",
"Step 2: Extract from source B - Netflix's Senior Notes (totaling €5,170 million) are repayable 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": "META",
"name": "META",
"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": "META_10k_2023.pdf",
"page_id": "page_38",
"chunk_id": "chunk_1",
"chunk_text": "## Table\tof\tContents\n\n## If\tour\tgoodwill\tor\tintangible\tassets\tbecome\timpaired,\twe\tmay\tbe\trequired\tto\trecord\ta\tsignificant\tchar... |
qualitative_2hop_cross_company-00086 | What was the combined discounted future net cash flow from Australia/Oceania operations for both Chevron (CVX) and ExxonMobil (XOM) as of December 31, 2023, and how did this compare to their respective totals across all geographic regions? | As of December 31, 2023, Chevron (CVX) reported $14,506 million in discounted future net cash flows from Australia/Oceania, which was part of its global total of $154,266 million. ExxonMobil (XOM) reported $12,821 million from Australia/Oceania, contributing to its global total of $185,664 million. Combined, the two co... | [
"Step 1: From CVX's 10-K filing, Chevron reported $14,506 million in discounted future net cash flows from Australia/Oceania as of December 31, 2023, and a total of $154,266 million across all regions.",
"Step 2: From XOM's 10-K filing, ExxonMobil reported $12,821 million in discounted future net cash flows from ... | 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": 2024,
"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_2024.pdf",
"page_id": "page_106",
"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 incl... |
qualitative_2hop_cross_company-00087 | Considering the specific coverage limitations described in both Abbott's and Amgen's 2023 10-K filings, how do these regulatory pressures influence their respective pricing strategies in both U.S. and international markets? | Abbott faces U.S. coverage limitations such as the DRG and PPS systems, which fix reimbursement based on diagnosis or procedure rather than actual costs, incentivizing healthcare facilities to limit expenditures on health care products. Additionally, the competitive bidding system for durable medical equipment, includi... | [
"Step 1: Extract from source A - Abbott faces DRG and PPS systems that fix reimbursement based on diagnosis or procedure, and competitive bidding systems for diabetes products and WIC rebates.",
"Step 2: Extract from source B - Amgen faces U.S. state-level PDABs in four states that set upper payment limits and in... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Subject_To]- ORG | inter_document_cross_company | Health Care | Health Care Equipment | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "ABT",
"name": "ABT",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Coverage_Limitations",
"name": "Coverage Limitations",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 6.573680166960646
... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "ABT_10k_2023.pdf",
"page_id": "page_9",
"chunk_id": "chunk_1",
"chunk_text": "Access\t to\t human\t health\t care\t products\t continues\t to\t be\t a\t subject\t of\t investigation\t and\t action\t by\t governmental\t agencies, legis... |
qualitative_2hop_cross_company-00088 | How does the difference in revenue recognition timing for term software licenses between CRM and CSCO affect their respective financial reporting strategies, given CRM recognizes term software license revenue ratably over the contract term and CSCO recognizes term software licenses upfront upon transfer of control? | CRM recognizes term software license revenue ratably over the contract term, which results in a more gradual and stable revenue recognition pattern that aligns with the ongoing delivery of services. In contrast, CSCO recognizes revenue from term software licenses upfront upon transfer of control, leading to a more imme... | [
"Step 1: Extract from evidence_source_a - CRM recognizes revenues from term software licenses ratably over the contract term, as part of subscription and support revenues.",
"Step 2: Extract from evidence_source_b - CSCO recognizes revenue from term software licenses upfront upon transfer of control, with softwar... | qualitative | 2 | cross_company | chain | ORG -[Offers]-> PRODUCT <-[Discloses]- ORG | inter_document_cross_company | Information Technology | Application Software | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "CRM",
"name": "CRM",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Term_Software_Licenses",
"name": "Term Software Licenses",
"type": "PRODUCT",
"year": null,
"idf_score": 6.573680166960646
},
{
... | [
{
"hop": 1,
"relationship": "Offers",
"source_file": "CRM_10k_2024.pdf",
"page_id": "page_67",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\n## Concentrations of Credit Risk, Significant Customers and Investments\n\nThe Company's financial instruments that are exposed to conc... |
qualitative_2hop_cross_company-00089 | How do Lockheed Martin and Union Pacific differ in their disclosure approaches regarding Section 16(a) compliance, based on the specific structure and presentation of information in their respective 10-K filings? | Lockheed Martin incorporates Section 16(a) compliance information by reference from its 2022 Proxy Statement under the caption 'Delinquent Section 16(a) Reports' and does not present this information directly in its 10-K filing. In contrast, Union Pacific explicitly structures its Section 16(a) compliance disclosure wi... | [
"Step 1: From evidence_source_a, Lockheed Martin states that information required by Item 405 of Regulation S-K (which governs Section 16(a) reporting) is included under 'Delinquent Section 16(a) Reports' in the 2022 Proxy Statement and is incorporated by reference in the 10-K, but it is not presented directly in t... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Complies_With]- ORG | inter_document_cross_company | Industrials | Aerospace & Defense | hard | 5.657389 | 47 | [
{
"role": "start",
"id": "LMT",
"name": "LMT",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Section_16(a)",
"name": "Section 16(a)",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 5.657389435086491
},
{
"... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "LMT_10k_2022.pdf",
"page_id": "page_120",
"chunk_id": "chunk_1",
"chunk_text": "## Table of Contents\n\n## ITEM 9B. Other Information\n\nNone.\n\n## ITEM 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections\n\nNot a... |
qualitative_2hop_cross_company-00090 | What is the significance of Rules 13a-15(f) and 15d-15(f) as they relate to the internal control evaluations described in both American Express's and BlackRock's 2023 10-K filings? | Rules 13a-15(f) and 15d-15(f) under the Securities Exchange Act of 1934, as referenced by both American Express (AXP) and BlackRock (BLK), define the framework for evaluating internal control over financial reporting. Both companies concluded that their internal controls were effective as of December 31, 2023, and both... | [
"Step 1: Extract from source A - American Express evaluated internal control over financial reporting under Rules 13a-15(f) and 15d-15(f) and concluded that there were no changes in the fourth quarter of 2023 that materially affected their controls.",
"Step 2: Extract from source B - BlackRock also assessed inter... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Subject_To]- ORG | inter_document_cross_company | Financials | Consumer Finance | medium | 4.964242 | 47 | [
{
"role": "start",
"id": "AXP",
"name": "AXP",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Rules_13a-15(f)_and_15d-15(f)",
"name": "Rules 13a-15(f) and 15d-15(f)",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": ... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "AXP_10k_2023.pdf",
"page_id": "page_159",
"chunk_id": "chunk_1",
"chunk_text": "## ITEM\t9.\t\t\t\tCHANGES\tIN\tAND\tDISAGREEMENTS\tWITH\tACCOUNTANTS\tON\tACCOUNTING\tAND\tFINANCIAL DISCLOSURE\n\nNot\tapplicable.\n\n## ITEM\t9A.\t\t\t... |
qualitative_2hop_cross_company-00091 | What is the combined maximum allowable percentage of total asset value that AMT and SPG can hold in TRS securities while still complying with REIT regulations, and how does this constraint affect their investment flexibility? | The combined maximum allowable percentage of total asset value that AMT and SPG can hold in TRS securities is 40% (20% for AMT and 20% for SPG). This constraint limits their ability to invest in non-REIT qualifying business activities, potentially reducing their flexibility to pursue certain attractive investment oppor... | [
"Step 1: Extract from source A - AMT is limited to holding no more than 20% of the value of its total assets in TRS securities.",
"Step 2: Extract from source B - SPG is also limited to holding no more than 20% of the value of its total assets in TRS securities.",
"Step 3: Synthesize - By combining these limits... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Depends_On]- ORG | inter_document_cross_company | Real Estate | Telecom Tower REITs | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "AMT",
"name": "AMT",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Income_Tests",
"name": "Income Tests",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 6.573680166960646
},
{
"ro... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "AMT_10k_2023.pdf",
"page_id": "page_23",
"chunk_id": "chunk_1",
"chunk_text": "## Table\tof\tContents\n\n- we\twill\tnot\tbe\tallowed\ta\tdeduction\tfor\tdistributions\tto\tstockholders\tand\twould\tbe\tsubject\tto\tfederal\tand\tstat... |
qualitative_2hop_cross_company-00092 | How does the difference in crude oil production between Chevron (CVX) and ExxonMobil (XOM) in Angola in 2023 reflect their respective operational scale and contractual exploration terms in the region? | Chevron produced 55 thousand barrels per day (MBD) of crude oil in Angola in 2023, while ExxonMobil operates under production sharing agreements with exploration terms ranging from 3 to 4 years, with options to extend. Chevron's higher production volume indicates a more established operational presence in Angola compar... | [
"Step 1: Extract from source A - Chevron's crude oil production in Angola was 55 MBD in 2023.",
"Step 2: Extract from source B - ExxonMobil's operations in Angola are governed by production sharing agreements with initial exploration terms ranging from 3 to 4 years, with options to extend.",
"Step 3: Synthesize... | 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": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Angola",
"name": "Angola",
"type": "GPE",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "end",
"id": "XOM",
... | [
{
"hop": 1,
"relationship": "Operates_In",
"source_file": "CVX_10k_2023.pdf",
"page_id": "page_9",
"chunk_id": "chunk_2",
"chunk_text": "| Thousands of barrels per day (MBD) | Oil-Equivalent (MBD) 1 | Oil-Equivalent (MBD) 1 | Crude Oil (MBD) 2 | Crude Oil (MBD) 2 | Natural Gas Li... |
qualitative_2hop_cross_company-00093 | What is the time gap in months between the amendment dates of the Articles of Incorporation referenced in the 10-K filings of Costco Wholesale Corporation (COST) and Mondelēz International, Inc. (MDLZ)? | The Articles of Incorporation for Costco Wholesale Corporation were amended on August 28, 2022, as disclosed in their 10-K filing, while Mondelēz International, Inc. referenced their Amended and Restated Articles of Incorporation effective March 14, 2013, in their 10-K filing. The time gap between these two amendment d... | [
"Step 1: Extract from evidence_source_a - Costco's amended Articles of Incorporation were filed with a period ended date of August 28, 2022.",
"Step 2: Extract from evidence_source_b - Mondelēz’s Amended and Restated Articles of Incorporation were effective March 14, 2013.",
"Step 3: Calculate the difference in... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> ACCOUNTING_POLICY <-[Amends]- ORG | inter_document_cross_company | Consumer Staples | Consumer Staples Merchandise Retail | medium | 4.964242 | 47 | [
{
"role": "start",
"id": "COST",
"name": "COST",
"type": "ORG",
"year": 2024,
"idf_score": null
},
{
"role": "intermediate",
"id": "Articles_of_Incorporation",
"name": "Articles of Incorporation",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 4.964242254... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "COST_10k_2024.pdf",
"page_id": "page_66",
"chunk_id": "chunk_2",
"chunk_text": "| | ... |
qualitative_2hop_cross_company-00094 | How do the carryforward periods influence the evaluation of deferred tax assets for both AMZN and BKNG, and what specific factors do they consider in their assessments? | Both AMZN and BKNG consider carryforward periods as a critical factor in evaluating the likelihood of realizing deferred tax assets. AMZN assesses factors such as recent cumulative loss experience, expectations of future earnings, and the carryforward periods available for tax reporting purposes to determine the need f... | [
"Step 1: Extract from source A - AMZN considers 'carryforward periods available to us for tax reporting purposes' as part of its evaluation of deferred tax assets.",
"Step 2: Extract from source B - BKNG considers 'carryforward periods available for tax reporting purposes' as part of its assessment of deferred ta... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> ACCOUNTING_POLICY <-[Considers]- ORG | inter_document_cross_company | Consumer Discretionary | Broadline Retail | hard | 5.657389 | 47 | [
{
"role": "start",
"id": "AMZN",
"name": "AMZN",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Carryforward_Periods",
"name": "Carryforward Periods",
"type": "ACCOUNTING_POLICY",
"year": null,
"idf_score": 5.657389435086491
}... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "AMZN_10k_2023.pdf",
"page_id": "page_46",
"chunk_id": "chunk_5",
"chunk_text": "\n## Income\tTaxes\n\nIncome\ttax\texpense\tincludes\tU.S.\t(federal\tand\tstate)\tand\tforeign\tincome\ttaxes.\tCertain\tforeign\tsubsidiary\tearnings\tan... |
qualitative_2hop_cross_company-00095 | What is the total number of shares that could be earned by employees under Lockheed Martin's 2020 IPA Plan as of December 31, 2021, and how does this compare in structure to Union Pacific's approach to performance-based stock unit grants tied to ROIC and OIG metrics? | As of December 31, 2021, Lockheed Martin had 640,770 shares that could be earned pursuant to grants of performance stock units (PSUs) under its 2020 Incentive Performance Award Plan (IPA Plan), assuming maximum performance targets are met over the three-year performance period. Union Pacific also uses PSUs, specificall... | [
"Step 1: From Lockheed Martin's 10-K, extract the number of PSU shares that could be earned as of December 31, 2021 (640,770 shares).",
"Step 2: From Lockheed Martin's 10-K, extract the structure of PSUs under the 2020 IPA Plan, including the three-year performance period and maximum payout assumption.",
"Step ... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- ORG | inter_document_cross_company | Industrials | Aerospace & Defense | medium | 4.701878 | 47 | [
{
"role": "start",
"id": "LMT",
"name": "LMT",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Performance_Stock_Units",
"name": "Performance Stock Units",
"type": "FIN_INST",
"year": null,
"idf_score": 4.701877990059054
},
{... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "LMT_10k_2022.pdf",
"page_id": "page_121",
"chunk_id": "chunk_3",
"chunk_text": "\nColumn (a) includes, as of December 31, 2021: 1,609,681 shares that have been granted as restricted stock units (RSUs), 640,770 shares that could be earn... |
qualitative_2hop_cross_company-00096 | What specific regulatory provision allows both Schwab and Visa to omit schedules from their 10-K filings, and how does each company commit to handle requests for these omitted materials? | Both Schwab and Visa omit schedules from their 10-K filings under Item 601(b)(2) of Regulation S-K. Schwab agrees to furnish supplementally a copy of such schedules and exhibits, or any section thereof, to the SEC upon request. Similarly, Visa states that a copy of any omitted schedule will be furnished supplementally ... | [
"Step 1: Extract from evidence_source_a - Schwab omits schedules pursuant to Item 601(b)(2) and agrees to furnish supplementally a copy of such schedules to the SEC upon request.",
"Step 2: Extract from evidence_source_b - Visa also omits schedules under Item 601(b)(2) and states it will furnish omitted schedules... | qualitative | 2 | cross_company | chain | ORG -[Complies_With]-> REGULATORY_REQUIREMENT <-[Subject_To]- ORG | inter_document_cross_company | Financials | Investment Banking & Brokerage | hard | 6.168215 | 47 | [
{
"role": "start",
"id": "SCHW",
"name": "SCHW",
"type": "ORG",
"year": 2022,
"idf_score": null
},
{
"role": "intermediate",
"id": "Item_601(b)(2)",
"name": "Item 601(b)(2)",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 6.168215058852481
},
{
... | [
{
"hop": 1,
"relationship": "Complies_With",
"source_file": "SCHW_10k_2022.pdf",
"page_id": "page_136",
"chunk_id": "chunk_3",
"chunk_text": "\n* The schedules have been omitted pursuant to Item 601(b)(2) of Regulation S-K. Schwab agrees to furnish supplementally a copy of such schedules and... |
qualitative_2hop_cross_company-00097 | How does the potential failure to qualify as a REIT differently impact AMT's tax liabilities compared to SPG's distribution requirements, and what are the specific financial consequences for each company? | If AMT fails to qualify as a REIT, it will be taxed at corporate income tax rates, which could substantially reduce available funds. Additionally, if AMT does not qualify as a Real Estate Investment Vehicle under the OECD's Pillar 2 Rules, it may be subject to Top-Up Taxes starting in fiscal year 2026 on its U.S. incom... | [
"Step 1: Extract from source A - AMT would be subject to corporate income tax rates if it fails to qualify as a REIT, and Top-Up Taxes under the OECD Pillar 2 Rules could apply starting in fiscal year 2026 if it does not qualify as a Real Estate Investment Vehicle.",
"Step 2: Extract from source B - SPG must dist... | qualitative | 2 | cross_company | chain | ORG -[Subject_To]-> REGULATORY_REQUIREMENT <-[Subject_To]- ORG | inter_document_cross_company | Real Estate | Telecom Tower REITs | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "AMT",
"name": "AMT",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "REIT_Qualification",
"name": "REIT Qualification",
"type": "REGULATORY_REQUIREMENT",
"year": null,
"idf_score": 6.573680166960646
},... | [
{
"hop": 1,
"relationship": "Subject_To",
"source_file": "AMT_10k_2023.pdf",
"page_id": "page_22",
"chunk_id": "chunk_1",
"chunk_text": "## Table\tof\tContents\n\nhave\tgovernment\tcustomers\tfor\tseveral\tof\tour\tcommunications\tsites\tand\tdata\tcenters,\twhich\tsubjects\tus\tto\trisks\ti... |
qualitative_2hop_cross_company-00098 | How do the amended wholesale contracts of Duke Energy Carolinas and Progress, which include recovery of expenditures related to AROs for coal ash basin closure, contrast with Southern Company's risk exposure regarding the ability to recover costs from counterparties, especially in the context of compliance with federal... | Duke Energy Carolinas and Progress have amended their wholesale contracts to include recovery of expenditures related to Asset Retirement Obligations (AROs) for coal ash basin closure, with provisions limiting challenges to CCR cost recovery actions at FERC. This ensures that Duke Energy can recover compliance costs ti... | [
"Step 1: Extract from evidence_source_a - Duke Energy Carolinas' and Progress' wholesale contracts were amended to include recovery of expenditures related to AROs for the closure of coal ash basins, with retail disallowance parity and FERC challenge limitations.",
"Step 2: Extract from evidence_source_b - Southe... | qualitative | 2 | cross_company | chain | ORG -[Discloses]-> FIN_INST <-[Discloses]- 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": "Wholesale_Contracts",
"name": "Wholesale Contracts",
"type": "FIN_INST",
"year": null,
"idf_score": 6.573680166960646
},
{
"ro... | [
{
"hop": 1,
"relationship": "Discloses",
"source_file": "DUK_10k_2024.pdf",
"page_id": "page_14",
"chunk_id": "chunk_1",
"chunk_text": "## BUSINE SS\n\n## Inventory\n\nEU&I m ust m aintain an adequate stock of fuel and m aterials and supplies in order to ensure continuous operation of ge... |
qualitative_2hop_cross_company-00099 | How did Chevron and ExxonMobil's combined oil-equivalent production volumes change from 2022 to 2023, and what might this indicate about their production strategies in the current energy market? | Chevron's total oil-equivalent production decreased from 11,229 million barrels in 2022 to 11,069 million barrels in 2023, a decline of 160 million barrels. ExxonMobil's oil-equivalent production remained flat at 3,738 thousand barrels daily in 2023 compared to 3,737 thousand barrels daily in 2022. The combined product... | [
"Step 1: From Chevron's 10-K filing, the total oil-equivalent production for 2022 is 11,229 million barrels and for 2023 is 11,069 million barrels, showing a decrease of 160 million barrels.",
"Step 2: From ExxonMobil's 10-K filing, the oil-equivalent production for 2022 is 3,737 thousand barrels daily and for 20... | qualitative | 2 | cross_company | chain | ORG -[Produces]-> RAW_MATERIAL <-[Produces]- ORG | inter_document_cross_company | Energy | Integrated Oil & Gas | hard | 6.57368 | 47 | [
{
"role": "start",
"id": "CVX",
"name": "CVX",
"type": "ORG",
"year": 2023,
"idf_score": null
},
{
"role": "intermediate",
"id": "Oil-Equivalent",
"name": "Oil-Equivalent",
"type": "RAW_MATERIAL",
"year": null,
"idf_score": 6.573680166960646
},
{
"role": "... | [
{
"hop": 1,
"relationship": "Produces",
"source_file": "CVX_10k_2023.pdf",
"page_id": "page_7",
"chunk_id": "chunk_2",
"chunk_text": "| | 2023 | 2022 | 2021 |\n|---------------------------------------------------------------... |
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