annotation_guidelines.md

# FilingsBench v0.1 annotation guidelines

## Scope

Version 0.1 labels eight fields for 10-K and 10-Q inline-XBRL filings. Six
identity fields come from the SEC Submissions API; revenue and net income come
from SEC Company Facts. These are **silver, cross-source labels**, not human-gold
labels. The distinction must remain in every record and release claim.

## Selection rules

1. Filing accession, primary document, dates, form, CIK, and registrant name must
   agree with the SEC Submissions API.
2. Revenue uses the first available concept in this fixed order:
   `RevenueFromContractWithCustomerExcludingAssessedTax`, `Revenues`,
   `SalesRevenueNet`.
3. Net income uses `NetIncomeLoss`, then `ProfitLoss`.
4. Numeric facts must match the accession and period end, have no explicit
   segment dimension, and span 250–410 days for 10-K or 60–110 days for 10-Q.
5. If equally ranked values conflict, label the field `abstained`; do not choose.
6. Values use the SEC-reported unit and full scaled number. Do not infer currency.
7. Issuers are ranked by a stable SHA-256 hash of CIK and assigned 9/3/3 to
   train/validation/test; a CIK cannot occur in more than one split.

## Verification path

Human-gold promotion requires two-pass review against the accession's primary
document, exact inline-XBRL concept/context evidence, disagreement adjudication,
and reviewer IDs recorded without personal data. Until that happens, releases
must say “silver SEC cross-source labels.”