Dataset Viewer
Auto-converted to Parquet Duplicate
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&amp;\tOTHER\n\nCorporate\tfunctions\tand\tcertain\tother\tbusinesses\tare\tincluded\tin\tCorporate\t&amp;\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\...
End of preview. Expand in Data Studio

Dataset Card for FinMultiHopQA

FinMultiHopQA is a KG-grounded benchmark of 15,600 qualitative and quantitative multi-hop questions over SEC 10-K filings. Every question is built from a typed path in FinReflectKG, a provenance-linked financial knowledge graph, and ships with the exact evidence chunks (filing, page, chunk) for each hop.

Dataset Details

Dataset Description

Curated by: Domyn

Language(s): English

License: CC-BY-NC-4.0

FinMultiHopQA tests whether models can combine evidence that is scattered across pages, filings, fiscal years, and companies. Questions require 2 or 3 reasoning hops and cover three document regimes: intra-document, inter-year (same company, different fiscal years), and cross-company. Answers are grounded only in the released evidence chunks, so no external knowledge is needed.

Dataset Sources

Base knowledge graph: FinReflectKG | Paper: FinReflectKG: Agentic Construction and Evaluation of Financial Knowledge Graphs

Benchmark paper: FinMultiHopQA: Financial QA Benchmark for Reasoning with Knowledge Graph Evidence

Key Features

  • 15,600 QA pairs: 7,800 qualitative and 7,800 quantitative; 6,000 2-hop and 9,600 3-hop
  • Three document regimes: intra-document, inter-year, and cross-company
  • Two 3-hop motif families: connector chains (type1) and three-anchor branches (type2)
  • Full provenance: every hop carries its source filing, page, chunk ID, and chunk text
  • Coverage: 96 companies, 267 10-K filings, fiscal years 2022–2024, 11 GICS sectors
  • Quality-screened: every pair scored by an LLM validator (≥ 45/50) plus hard rejection rules
  • Expert-validated: a two-SME quality audit on a 360-pair random sample

Inter-year multi-hop instance: KG path, per-hop evidence chunks, and reference answer

Quick Start

from datasets import load_dataset

ds = load_dataset("domyn/FinMultiHopQA", split="test")  # 15,600 questions

# Filter by question type, hop count, topology, or motif
quant = ds.filter(lambda r: r["question_type"] == "quantitative")
three_hop = ds.filter(lambda r: r["hop_count"] == 3)
inter_year = ds.filter(lambda r: r["topology"] == "cross_year" and r["motif"] == "chain")

row = ds[0]
print(row["question"])
for hop in row["hops"]:
    print(hop["hop"], hop["relationship"], hop["source_file"], hop["page_id"])

Dataset Structure

Files and splits

The full benchmark is a single test split (15,600 rows). Use the question_type, hop_count, topology, and motif columns to select subsets.

Statistics

Question type Topology 2-hop 3-hop Total
Qualitative Cross-company 1,250 2,000 3,250
Qualitative Inter-year 1,000 1,600 2,600
Qualitative Intra-document 750 1,200 1,950
Quantitative Cross-company 1,250 2,000 3,250
Quantitative Inter-year 1,000 1,600 2,600
Quantitative Intra-document 750 1,200 1,950
Total 6,000 9,600 15,600

Motifs: 10,000 chain (all 2-hop + 3-hop type1) and 5,600 branch (3-hop type2).

Hop count and document topology across the benchmark

Sector coverage (GICS): Information Technology 2,321 · Industrials 2,106 · Health Care 2,019 · Financials 1,952 · Consumer Staples 1,828 · Consumer Discretionary 1,611 · Communication Services 1,518 · Energy 853 · Utilities 853 · Real Estate 371 · Materials 168

Sector distribution, full generation corpus versus filtered benchmark

Partitions

Each partition keeps the top-N candidates by quality_score (descending), then source question ID (ascending).

Partition Questions Sampling Quality score (min / max / mean)
qualitative_2hop_cross_company 1,250 top_quality_score 46 / 49 / 46.78
qualitative_2hop_cross_year 1,000 top_quality_score 46 / 49 / 46.64
qualitative_2hop_intra_doc 750 top_quality_score 46 / 50 / 47.14
qualitative_3hop_cross_company_type1 600 top_quality_score 47 / 48 / 47.03
qualitative_3hop_cross_company_type2 1,400 top_quality_score 47 / 48 / 47.15
qualitative_3hop_cross_year_type1 800 top_quality_score 47 / 48 / 47.02
qualitative_3hop_cross_year_type2 800 top_quality_score 46 / 48 / 47.06
qualitative_3hop_intra_doc_type1 600 top_quality_score 47 / 48 / 47.03
qualitative_3hop_intra_doc_type2 600 top_quality_score 46 / 48 / 46.72
quantitative_2hop_cross_company 1,250 top_quality_score 47 / 49 / 47.13
quantitative_2hop_cross_year 1,000 top_quality_score 47 / 49 / 47.08
quantitative_2hop_intra_doc 750 top_quality_score 47 / 50 / 47.27
quantitative_3hop_cross_company_type1 600 top_quality_score 46 / 48 / 46.97
quantitative_3hop_cross_company_type2 1,400 top_quality_score 47 / 48 / 47.09
quantitative_3hop_cross_year_type1 800 top_quality_score 47 / 48 / 47.02
quantitative_3hop_cross_year_type2 800 top_quality_score 47 / 49 / 47.22
quantitative_3hop_intra_doc_type1 600 top_quality_score 47 / 48 / 47.03
quantitative_3hop_intra_doc_type2 600 top_quality_score 46 / 48 / 46.82

Data Fields

Field Type Description
id string Unique key: <partition>-<row index>
question string The multi-hop question
answer string Reference answer grounded in the evidence chunks
reasoning_steps list[string] Step-by-step reasoning chain behind the reference answer
question_type string qualitative or quantitative
hop_count int 2 or 3
topology string intra_doc, cross_year, or cross_company (from the partition; use this for topology analysis)
motif string chain (2-hop and 3-hop type1) or branch (3-hop type2)
pattern string Typed KG path, e.g. ORG -[Invests_In]-> GPE <-[Operates_In]- ORG
document_relationship string intra_document, inter_document_same_company, or inter_document_cross_company
sector string GICS sector
sub_industry string GICS sub-industry (null when not resolved)
difficulty string IDF-based heuristic: easy / medium / hard
idf_score float Connector IDF score (higher = more specific connector)
quality_score int LLM-validator rubric total (0–50)
nodes list[struct] KG path nodes: {role, id, name, type, year, idf_score}
hops list[struct] Evidence per hop: {hop, relationship, source_file, page_id, chunk_id, chunk_text}

Node roles: 2-hop paths use start, intermediate, end; 3-hop chains use start, node_2, node_3, end; 3-hop branches use start, connector (the shared node the anchors link to), end. For every row, hops[i].source_file gives the filing behind hop i.

Example

{
  "id": "qualitative_3hop_cross_company_type2-00000",
  "question": "How do Boeing (BA), Emerson (EMR), and Honeywell (HON) each approach the strategic asset allocation for their defined benefit pension plans, ...?",
  "answer": "Boeing focuses on reducing asset volatility relative to liabilities, ...",
  "reasoning_steps": ["Hop 1: BA → Asset Allocation: ...", "Hop 2: EMR → Asset Allocation: ...", "Hop 3: HON → Asset Allocation: ..."],
  "question_type": "qualitative",
  "hop_count": 3,
  "topology": "cross_company",
  "motif": "branch",
  "pattern": "ORG -[Monitors]-> ACCOUNTING_POLICY <-[Discloses]- ORG <-[Discloses]- ORG",
  "sector": "Industrials",
  "difficulty": "medium",
  "quality_score": 48,
  "nodes": [
    {"role": "start", "id": "BA", "name": "BA", "type": "ORG", "year": 2024, "idf_score": null},
    {"role": "connector", "id": "Asset_Allocation", "name": "Asset Allocation", "type": "ACCOUNTING_POLICY", "year": null, "idf_score": 4.01},
    {"role": "end", "id": null, "name": "EMR", "type": "ORG", "year": null, "idf_score": null}
  ],
  "hops": [
    {"hop": 1, "relationship": "Monitors", "source_file": "BA_10k_2024.pdf", "page_id": "page_99", "chunk_id": "chunk_1", "chunk_text": "..."},
    {"hop": 2, "relationship": "Discloses", "source_file": "EMR_10k_2024.pdf", "page_id": "page_63", "chunk_id": "chunk_5", "chunk_text": "..."},
    {"hop": 3, "relationship": "Discloses", "source_file": "HON_10k_2024.pdf", "page_id": "page_107", "chunk_id": "chunk_3", "chunk_text": "..."}
  ]
}

Dataset Creation

Motif families

Questions are instantiated from typed KG motifs, each under three evidence regimes with explicit provenance constraints:

  • 2-hop bridge (cross_company, cross_year, intra_doc): cross-company uses two distinct organizations with matched fiscal years; inter-year uses one organization across different years; intra-document uses one document but distinct pages/chunks (or distinct facts in a shared chunk).
  • 3-hop connector chain (type1): connector pairs are chosen by IDF ranking within GICS strata, which suppresses generic connectors; the linking relation must share provenance with the anchor edges.
  • 3-hop multi-branch (type2): three organization anchors (or one organization across three years) each linked independently to one shared connector node.

Generation and filtering

The pipeline generates a full corpus of 36,668 QA pairs; this benchmark is the filtered subset of 15,600. Filtering preserves the topology and sector balance of the full corpus.

Quality control

Every generated pair is scored by an LLM validator on five dimensions (0–10 each, max 50): multi-chunk dependency, financial context, answer grounding, causal-connection grounding, and natural analyst quality. Pairs below 45/50 are regenerated. Independent of the score, a pair is discarded if it:

  • mentions page or section structure;
  • is answerable from one evidence fact without combining the required hops;
  • needs external knowledge not present in the evidence;
  • asserts a fabricated causal link between companies that only share a generic term.

The rubric total is released as quality_score on every row.

13 schema-aware motif categories

Human (SME) validation

Two finance SMEs independently rated a fixed-seed, topology-stratified random sample of 360 QA pairs on four criteria. A separate SME judge-calibration study scored model answers on a distinct 360-pair panel (1,080 assessments).

Uses

  • Evaluating LLM multi-hop reasoning over financial filings
  • Comparing evidence-delivery strategies (KG-linked chunks vs. page windows vs. retrieval)
  • Studying how performance changes with hop count, topology, and motif

The benchmark paper evaluates six evidence protocols: KG-linked provenance (E1), page windows (E2), page windows with distractors (E3), relevance-sorted descending (E4) and ascending (E5), and semantic retrieval (E6).

Known Issues

  • difficulty is an IDF heuristic (~80% hard), not a calibrated difficulty measure.

Citation

If you use this dataset, please cite:

@article{arun2026finmultihopqa,
  title={FinMultiHopQA: Financial QA Benchmark for Reasoning with Knowledge Graph Evidence},
  author={Arun, Abhinav and Harsh, Reetu Raj and Sarmah, Bhaskarjit and Pasquali, Stefano},
  journal={arXiv preprint},
  year={2026}
}

FinMultiHopQA is built on FinReflectKG:

@article{arun2025finreflectkg,
  title={FinReflectKG: Agentic Construction and Evaluation of Financial Knowledge Graphs},
  author={Arun, Abhinav and Dimino, Fabrizio and Agarwal, Tejas Prakash and Sarmah, Bhaskarjit and Pasquali, Stefano},
  journal={arXiv preprint arXiv:2508.17906},
  year={2025},
  url={https://arxiv.org/pdf/2508.17906}
}
Downloads last month
35

Paper for domyn/FinMultiHopQA