| # FilingsBench v0.1 annotation guidelines |
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|
| ## Scope |
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| 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 |
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| 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. |
|
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| ## Verification path |
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| 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.” |
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