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.”