Evidence-to-Taxonomy Retrieval: FinTagging / US-GAAP 2024 splits
The two splits used in Factorized Hypothesis Search for Evidence-to-Taxonomy Retrieval. Each record is one fact: a value observed in a filing, together with the source context it came from, and the US-GAAP concept(s) a human tagger assigned to it. The task is to retrieve that concept from the 17,388-concept taxonomy given only the context and the value — there is no natural-language query in the input.
| file | facts | source contexts | table / text facts | distinct gold concepts | md5 |
|---|---|---|---|---|---|
data/test.jsonl |
2,509 | 191 | 2,341 / 168 | 388 | 70b4a0f4dc64ada13c47bdb657a26ce9 |
data/dev.jsonl |
661 | 70 | 566 / 95 | 180 | 8bfd4c17373d2727187aa10d0c756b8c |
How each split was used. Every number reported in the paper is computed on test.jsonl.
dev.jsonl is the configuration-selection sample: the number of hypotheses $J$ and the score
weight $\beta$ were chosen on it, and it is also the sample behind the appendix tables marked
[DEV]. No test fact influenced any configuration choice.
Splits are disjoint at the context level. All facts from one source context stay together,
so a context never appears in two splits; the two files share zero context_id values.
dev.jsonl carries split: "train" because the development sample is drawn from the training
split of the underlying benchmark, not from a separate pool — the field records provenance, not
the role the file plays here.
Record schema
Both files use the same schema, except that dev.jsonl adds fact_id (its index within the
sample). Fields:
| field | type | meaning |
|---|---|---|
context_id |
int | source context; the unit to cluster on when bootstrapping |
source_sample_idx |
int | index of the context in the underlying benchmark |
split |
str | provenance split of the source context |
input_type |
str | table or text |
input |
str | JSON string of input_fields, kept for loaders that want one flat column |
input_fields |
dict | the parsed context: numeric_entity, datatype, and the row/column or sentence context |
ground_truth_concepts |
list[str] | gold US-GAAP concept tags |
ground_truth_count |
int | length of the above |
output |
str | JSON string of ground_truth_concepts |
source_entity_indices |
list[int] | where the value occurs in the source context |
source_match_statuses |
list[str] | how the value was located: exact_cell, exact_sentence, ambiguous_cell, ambiguous_sentence, unmatched |
source_occurrence_count |
int | number of occurrences found |
fact_id |
int | dev only: index within the development sample |
input / output duplicate input_fields / ground_truth_concepts as JSON strings. They are
kept because the runs read them; a loader should prefer the structured fields.
The retrieval index
taxonomy/us_gaap_2024_enriched_retrieval.jsonl (17,388 concepts, ~12 MB,
md5 a33ecd6538a11b77d2d6d2fa18fff237) is the index every reported retrieval number is measured
against — the taxonomy_jsonl path recorded in all 69 run manifests. One concept per line:
| field | type | meaning |
|---|---|---|
tag |
str | US-GAAP concept name, without the us-gaap: prefix |
type |
str | XBRL item type (monetaryItemType, stringItemType, …). This is the datatype the retriever filters on |
standard_label |
str | readable standard label |
documentation |
str | documentation label from us-gaap-doc-2024.xml; present for 14,918 of 17,388 concepts |
references |
list[str] | paragraph-level ASC references from us-gaap-ref-2024.xml; present for 11,888 |
retrieval_text |
str | tag, standard_label and documentation joined — this string, and only this string, is what BM25 indexes |
Two things a reader should not have to discover by experiment: references is carried but is
not part of retrieval_text, so it never enters the lexical score; and retrieval is
restricted to concepts declaring the fact's own type, falling back to the full index when the
taxonomy declares none. taxonomy/build_summary.json records the four US-GAAP 2024 source files
this was built from and the per-field coverage counts.
Concept counts by type (top): monetary 7,650, string 4,628, domain 1,915, textBlock 982, enumerationSet 569, percent 463.
Provenance
All three files are byte-identical copies (verified by md5) of the files the reported runs read:
data/test.jsonl—FinTagging_800_200_grounding_test_JSON/data/test.jsonl, the path recorded in thetest_jsonlfield of all 53 run manifests behind the paper's tables.data/dev.jsonl—runs_ags_coverage_pilot/qwen3_32b/sample_facts.jsonl, the defaultSAMPLE_PATHof the configuration-selection scripts.taxonomy/us_gaap_2024_enriched_retrieval.jsonl—retrieval_data/us_gaap_2024_enriched/, thetaxonomy_jsonlpath recorded in all 69 run manifests.