Spaces:
Sleeping
Sleeping
File size: 11,493 Bytes
245621b | 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 | [
{
"query": "What risk factors are typically disclosed in a technology company's 10-K filing under SEC Regulation S-K Item 1A?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0000320575_0000320575-20-000008",
"0001386570_0001654954-20-005725"
],
"annotator": "devrajsinh",
"notes": "Risk factors subdomain."
},
{
"query": "How do companies disclose cybersecurity risks in their annual SEC filings following the 2023 SEC cybersecurity disclosure rules?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0001041588_0001041588-21-000001",
"0001386570_0001654954-20-005725"
],
"annotator": "devrajsinh",
"notes": "Risk factors subdomain."
},
{
"query": "What types of macroeconomic risks are commonly reported as material risk factors in 10-K filings?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0001386570_0001654954-20-005725",
"0000320575_0000320575-20-000008"
],
"annotator": "devrajsinh",
"notes": "Risk factors subdomain \u2014 interest rate, FX, inflation."
},
{
"query": "How do pharmaceutical companies describe clinical trial failure as a risk factor in their annual reports?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0001386570_0001654954-20-005725",
"0000320575_0000320575-20-000008"
],
"annotator": "devrajsinh",
"notes": "Risk factors subdomain."
},
{
"query": "What supply chain risk disclosures are typically included in manufacturing company 10-Ks?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0001386570_0001654954-20-005725",
"0000320575_0000320575-20-000008"
],
"annotator": "devrajsinh",
"notes": "Risk factors subdomain."
},
{
"query": "How do companies disclose geopolitical and sanctions-related risk factors in their SEC filings?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0000320575_0000320575-20-000008",
"0001386570_0001654954-20-005725"
],
"annotator": "devrajsinh",
"notes": "Risk factors subdomain."
},
{
"query": "What liquidity and capital resources risks are companies required to disclose in their 10-K filings?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0000320575_0000320575-20-000008",
"0001386570_0001654954-20-005725"
],
"annotator": "devrajsinh",
"notes": "Risk factors subdomain."
},
{
"query": "How do companies in the energy sector describe commodity price risk in their annual reports?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0000320575_0000320575-20-000008",
"0001386570_0001654954-20-005725"
],
"annotator": "devrajsinh",
"notes": "Risk factors subdomain."
},
{
"query": "What regulatory and compliance risks are disclosed by financial services companies in their 10-K filings?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0000320575_0000320575-20-000008",
"0001386570_0001654954-20-005725"
],
"annotator": "devrajsinh",
"notes": "Risk factors subdomain."
},
{
"query": "How do companies disclose risks related to customer concentration in their annual SEC reports?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0001041588_0001041588-21-000001",
"0000320575_0000320575-20-000008"
],
"annotator": "devrajsinh",
"notes": "Risk factors subdomain."
},
{
"query": "What is included in the Management Discussion and Analysis (MD&A) section of a 10-K, and what SEC rules govern it?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0001386570_0001654954-20-005725",
"0001041588_0001041588-21-000001"
],
"annotator": "devrajsinh",
"notes": "MD&A subdomain."
},
{
"query": "How do companies describe their revenue recognition policies in the MD&A section of annual reports?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0001041588_0001041588-21-000001",
"0001041588_0001041588-20-000001"
],
"annotator": "devrajsinh",
"notes": "MD&A subdomain \u2014 ASC 606 disclosures."
},
{
"query": "How is operating cash flow discussed in the MD&A, and what non-GAAP measures are typically explained there?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0001041588_0001041588-21-000001",
"0001386570_0001654954-20-005725"
],
"annotator": "devrajsinh",
"notes": "MD&A subdomain \u2014 EBITDA, adjusted earnings."
},
{
"query": "What forward-looking statements are typically made in the MD&A section and what safe harbor protections apply?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0001386570_0001654954-20-005725",
"0001041588_0001041588-21-000001"
],
"annotator": "devrajsinh",
"notes": "MD&A subdomain."
},
{
"query": "How do companies discuss goodwill impairment testing in their MD&A and related disclosures?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0000320575_0000320575-20-000008",
"0001041588_0001041588-21-000001"
],
"annotator": "devrajsinh",
"notes": "MD&A subdomain."
},
{
"query": "What segment reporting disclosures are included in the MD&A of diversified companies?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0001386570_0001654954-20-005725",
"0001041588_0001041588-20-000001"
],
"annotator": "devrajsinh",
"notes": "MD&A subdomain."
},
{
"query": "How does the MD&A section address year-over-year changes in gross margin for product companies?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0000320575_0000320575-20-000008",
"0001041588_0001041588-20-000001"
],
"annotator": "devrajsinh",
"notes": "MD&A subdomain."
},
{
"query": "What disclosure is required in the MD&A regarding off-balance-sheet arrangements and contingent liabilities?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0001386570_0001654954-20-005725",
"0001041588_0001041588-20-000001"
],
"annotator": "devrajsinh",
"notes": "MD&A subdomain."
},
{
"query": "How do companies disclose critical accounting estimates in the MD&A under SEC Staff Accounting Bulletin guidance?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0001041588_0001041588-21-000001",
"0001041588_0001041588-20-000001"
],
"annotator": "devrajsinh",
"notes": "MD&A subdomain."
},
{
"query": "What working capital and liquidity disclosures are expected in the MD&A of a growth-stage company?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0001041588_0001041588-20-000001",
"0001041588_0001041588-21-000001"
],
"annotator": "devrajsinh",
"notes": "MD&A subdomain."
},
{
"query": "What are the key differences between GAAP and IFRS in the treatment of lease accounting under ASC 842 vs IFRS 16?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0001386570_0001654954-20-005725",
"0001041588_0001041588-20-000001"
],
"annotator": "devrajsinh",
"notes": "Accounting standards subdomain."
},
{
"query": "How does IFRS 9 differ from ASC 326 (CECL) in the recognition of expected credit losses?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0001386570_0001654954-20-005725"
],
"annotator": "devrajsinh",
"notes": "Accounting standards subdomain."
},
{
"query": "What are the disclosure requirements under GAAP ASC 820 for fair value measurements at Level 3?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0001386570_0001654954-20-005725",
"0000320575_0000320575-20-000008"
],
"annotator": "devrajsinh",
"notes": "Accounting standards subdomain."
},
{
"query": "How does IFRS 15 govern revenue recognition for multi-element software licensing arrangements?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0001386570_0001654954-20-005725",
"0001041588_0001041588-21-000001"
],
"annotator": "devrajsinh",
"notes": "Accounting standards subdomain."
},
{
"query": "What are the required disclosures for pension and post-retirement benefit obligations under ASC 715?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0001386570_0001654954-20-005725",
"0001041588_0001041588-20-000001"
],
"annotator": "devrajsinh",
"notes": "Accounting standards subdomain."
},
{
"query": "How does GAAP treat research and development costs compared to IFRS, and what disclosures are required?",
"domain": "financial",
"is_in_domain": true,
"expected_source_docs": [
"0000320575_0000320575-20-000008",
"0001386570_0001654954-20-005725"
],
"annotator": "devrajsinh",
"notes": "Accounting standards subdomain."
},
{
"query": "What are the first-line treatment guidelines for stage 3 non-small cell lung cancer?",
"domain": "financial",
"is_in_domain": false,
"expected_source_docs": [],
"annotator": "devrajsinh",
"notes": "Out-of-domain: medical/oncology query posed to financial corpus \u2014 should trigger guardrail."
},
{
"query": "How is sepsis diagnosed and what is the initial antibiotic management protocol?",
"domain": "financial",
"is_in_domain": false,
"expected_source_docs": [],
"annotator": "devrajsinh",
"notes": "Out-of-domain: medical query posed to financial corpus."
},
{
"query": "What are the elements of a valid breach of contract claim under common law?",
"domain": "financial",
"is_in_domain": false,
"expected_source_docs": [],
"annotator": "devrajsinh",
"notes": "Out-of-domain: legal query posed to financial corpus."
},
{
"query": "How does the doctrine of fair use apply in copyright infringement cases involving parody works?",
"domain": "financial",
"is_in_domain": false,
"expected_source_docs": [],
"annotator": "devrajsinh",
"notes": "Out-of-domain: intellectual property/legal query posed to financial corpus."
},
{
"query": "What are the ADA diagnostic thresholds for prediabetes and type 2 diabetes using fasting glucose and HbA1c?",
"domain": "financial",
"is_in_domain": false,
"expected_source_docs": [],
"annotator": "devrajsinh",
"notes": "Out-of-domain: medical query posed to financial corpus."
}
] |