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Please answer the given financial question based on the context.
Context: underlying physical transaction occurs . we have not qualified commodity derivative instruments used in our osm or rm&t segments for hedge accounting . as a result , we recognize in net income all changes in the fair value of derivative instrumen... | [
"1357500.0"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: billion at december 31 , 2008 and december 31 , 2007 , respectively . securities and other marketable assets held as collateral amounted to $ 27 billion and $ 54 billion , the majority of which collateral is held to reimburse losses realized unde... | [
"0.05346"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Read the questions and answers carefully, and choose the one you think is appropriate among the three options A, B and C.
Q:The information provided by a balance sheet item is limited because of uncertainty regarding:,CHOICES: A: measurement of its cost or value with reliability.,B: the change in current value followin... | [
"B"
] | TheFinAI/flare-cfa | test | the change in current value following the end of the reporting period. | Choice | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: intel corporation notes to consolidated financial statements ( continued ) note 16 : other comprehensive income ( loss ) the changes in accumulated other comprehensive income ( loss ) by component and related tax effects for each period were as f... | [
"-606.0"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: liquidity and capital resources during the past three years , we had sufficient financial resources to meet our operating requirements , to fund our capital spending , share repurchases and pension plans and to pay increasing dividends to our sha... | [
"757058823.52941"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: the following is a schedule of future minimum rental payments required under long-term operating leases at october 29 , 2011 : fiscal years operating leases .
|fiscal years|operating leases|
|2012|$ 17590|
|2013|12724|
|2014|6951|
|2015|5649|
|20... | [
"0.9447"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: taxing authorities could challenge our historical and future tax positions . our future effective tax rates could be affected by changes in the mix of earnings in countries with differing statutory rates and changes in tax laws or their interpret... | [
"0.14286"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: tax returns for 2001 and beyond are open for examination under statute . currently , unrecognized tax benefits are not expected to change significantly over the next 12 months . 19 . stock-based and other management compensation plans in april 20... | [
"0.70067"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: december 31 , 2009 , $ 397 million of the credit losses related to securities rated below investment grade . as of december 31 , 2009 , the noncredit portion of otti losses recorded in accumulated other comprehensive loss for non-agency residenti... | [
"0.71064"
] | ChanceFocus/flare-finqa | valid | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: december 18 , 2007 , we issued an additional 23182197 shares of common stock to citadel . the issuances were exempt from registration pursuant to section 4 ( 2 ) of the securities act of 1933 , and each purchaser has represented to us that it is ... | [
"-0.2695"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: table of contents company stock performance the following graph shows a comparison of cumulative total shareholder return , calculated on a dividend reinvested basis , for the company , the s&p 500 index , the dow jones u.s . technology supersect... | [
"3.07"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: 14 2018 annual report performance graph the following chart presents a comparison for the five-year period ended june 30 , 2018 , of the market performance of the company 2019s common stock with the s&p 500 index and an index of peer companies se... | [
"197.44"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: entergy new orleans , inc . management's financial discussion and analysis ( 1 ) includes approximately $ 30 million annually for maintenance capital , which is planned spending on routine capital projects that are necessary to support reliabilit... | [
"0.25968"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: table of contents item 2 . properties flight equipment and fleet renewal as of december 31 , 2016 , american operated a mainline fleet of 930 aircraft . in 2016 , we continued our extensive fleet renewal program , which has provided us with the y... | [
"-16.0"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: during the first quarter of fiscal 2010 , the company recorded an additional charge of $ 4.7 million related to this cost reduction action . approximately $ 3.4 million of the charge related to lease obligation costs for the cambridge wafer fabri... | [
"0.06358"
] | ChanceFocus/flare-finqa | test | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: the goldman sachs group , inc . and subsidiaries management 2019s discussion and analysis in the table above : 2030 deduction for goodwill and identifiable intangible assets , net of deferred tax liabilities , included goodwill of $ 3.67 billion ... | [
"16609.0"
] | ChanceFocus/flare-finqa | test | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: part ii item 5 . market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities the following table presents reported quarterly high and low per share sale prices of our class a common stock on t... | [
"44.2825"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: advance auto parts , inc . and subsidiaries notes to the consolidated financial statements december 28 , 2013 , december 29 , 2012 and december 31 , 2011 ( in thousands , except per share data ) in july 2012 , the fasb issued asu no . 2012-02 201... | [
"-4951.0"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: operating expenses operating expenses were $ 2.9 billion , an increase of 8% ( 8 % ) over 2000 . adjusted for the formation of citistreet , operating expenses grew 10% ( 10 % ) . expense growth in 2001 of 10% ( 10 % ) is significantly lower than ... | [
"0.12207"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: operating expenses millions 2012 2011 2010 % ( % ) change 2012 v 2011 % ( % ) change 2011 v 2010 .
|millions|2012|2011|2010|% ( % ) change 2012 v 2011|% ( % ) change 2011 v 2010|
|compensation and benefits|$ 4685|$ 4681|$ 4314|-% ( - % )|9% (... | [
"1050000000.0"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: generally , our variable-rate home equity lines of credit have either a seven or ten year draw period , followed by a 20 year amortization term . during the draw period , we have home equity lines of credit where borrowers pay interest only and h... | [
"151.2"
] | ChanceFocus/flare-finqa | valid | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: jpmorgan chase & co./2016 annual report 49 net interest income excluding cib 2019s markets businesses in addition to reviewing net interest income on a managed basis , management also reviews net interest income excluding net interest income aris... | [
"0.13393"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: american tower corporation and subsidiaries notes to consolidated financial statements 2014 ( continued ) basis step-up from corporate restructuring represents the tax effects of increasing the basis for tax purposes of certain of the company 201... | [
"0.0132"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: entergy corporation notes to consolidated financial statements ( a ) consists of pollution control revenue bonds and environmental revenue bonds , certain series of which are secured by non-interest bearing first mortgage bonds . ( b ) the bonds ... | [
"965.635"
] | ChanceFocus/flare-finqa | valid | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: derivative instruments see quantitative and qualitative disclosures about market risk for a discussion of derivative instruments and associated market risk . dividends to stockholders dividends of $ 0.92 per common share or $ 637 million were pai... | [
"10215.0"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: at december 31 , 2013 , total future minimum commitments under existing non-cancelable operating leases and purchase obligations were as follows: .
|in millions|2014|2015|2016|2017|2018|thereafter|
|lease obligations|$ 171|$ 133|$ 97|$ 74|$ 59|$ ... | [
"0.13024"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: impairment the following table presents net unrealized losses on securities available for sale as of december 31: .
|( in millions )|2011|2010|
|fair value|$ 99832|$ 81881|
|amortized cost|100013|82329|
|net unrealized loss pre-tax|$ -181 ( 181 )... | [
"114.0"
] | ChanceFocus/flare-finqa | valid | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: the new york stock exchange ( the 201cseparation 201d ) . the separation was effectuated through a pro-rata dividend distribution on july 2 , 2016 of all of the then-outstanding shares of common stock of fortive corporation to the holders of comm... | [
"-0.01"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: item 1b . unresolved staff comments not applicable . item 2 . properties as of december 28 , 2013 , our major facilities consisted of : ( square feet in millions ) united states countries total owned facilities1 29.9 16.7 46.6 leased facilities2 ... | [
"0.84882"
] | ChanceFocus/flare-finqa | valid | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: an adverse development with respect to one claim in 2008 and favorable developments in three cases in 2009 . other costs were also lower in 2009 compared to 2008 , driven by a decrease in expenses for freight and property damages , employee trave... | [
"79.0"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: performance graph the following graph compares the yearly change in the cumulative total stockholder return for our last five full fiscal years , based upon the market price of our common stock , with the cumulative total return on a nasdaq compo... | [
"-0.2445"
] | ChanceFocus/flare-finqa | test | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: investment securities table 11 : details of investment securities .
|in millions|december 31 2012 amortized cost|december 31 2012 fair value|december 31 2012 amortized cost|fair value|
|total securities available for sale ( a )|$ 49447|$ 51052|$ ... | [
"49080.0"
] | ChanceFocus/flare-finqa | test | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: supplementary information on oil and gas producing activities ( unaudited ) changes in the standardized measure of discounted future net cash flows ( in millions ) 2011 2010 2009 .
|( in millions )|2011|2010|2009|
|sales and transfers of oil and ... | [
"7231.0"
] | ChanceFocus/flare-finqa | test | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Read the questions and answers carefully, and choose the one you think is appropriate among the three options A, B and C.
Q:The graph of the capital asset pricing model is the:,CHOICES: A: capital market line.,B: security market line.,C: security characteristic line. Answer: | [
"B"
] | TheFinAI/flare-cfa | test | security market line. | Choice | null | null | null | null | null | null | null | null | null | null | null | null | null |
Read the questions and answers carefully, and choose the one you think is appropriate among the three options A, B and C.
Q:An analyst tests the profitability of a trading strategy with the null hypothesis that the average abnormal return before trading costs equals zero. The calculated t-statistic is 2.802, with criti... | [
"C"
] | TheFinAI/flare-cfa | test | neither statistically nor economically significant | Choice | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: action commenced by the california attorney general , we are providing customers with greater transparency into the pricing of this product and other alternatives offered by us for addressing their foreign exchange requirements . although we beli... | [
"0.29167"
] | ChanceFocus/flare-finqa | test | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: notes to consolidated financial statements ( continued ) | 72 snap-on incorporated following is a reconciliation of the beginning and ending amount of unrecognized tax benefits : ( amounts in millions ) amount .
|( amounts in millions )|amount|
|... | [
"-2.6"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: entergy corporation and subsidiaries management 2019s financial discussion and analysis regulatory asset associated with new nuclear generation development costs as a result of a joint stipulation entered into with the mississippi public utilitie... | [
"0.03208"
] | ChanceFocus/flare-finqa | test | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: 34| | duke realty corporation annual report 2010 value of $ 173.9 million for which our 80% ( 80 % ) share of net proceeds totaled $ 138.3 million . we expect , and are under contract , to sell additional buildings to duke/ princeton , llc by the... | [
"0.51119"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: as a result of the transaction , we recognized a net gain of approximately $ 1.3 billion , including $ 1.2 billion recognized in 2016 . the net gain represents the $ 2.5 billion fair value of the shares of lockheed martin common stock exchanged a... | [
"0.12845"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: n o t e s t o c o n s o l i d a t e d f i n a n c i a l s t a t e m e n t s ( c o n t i n u e d ) the realization of this investment gain ( $ 5624 net of the award ) . this award , which will be paid out over a three-year period , is presented as... | [
"0.02047"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: capital asset purchases associated with the retail segment were $ 294 million in 2007 , bringing the total capital asset purchases since inception of the retail segment to $ 1.0 billion . as of september 29 , 2007 , the retail segment had approxi... | [
"0.38648"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: system and to use that system to conduct its electric delivery business and for other purposes that the franchises permit . the terms of the franchises , with various expiration dates , typically range from 30 to 50 years . natural gas distributi... | [
"0.89051"
] | ChanceFocus/flare-finqa | valid | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: adjusted ebitda increased $ 574 million , or 5% ( 5 % ) , in 2017 primarily from : 2022 an increase in branded postpaid and prepaid service revenues primarily due to strong customer response to our un- carrier initiatives , the ongoing success of... | [
"29200.0"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: bank holding companies and banks must have basel i capital ratios of at least 6% ( 6 % ) for tier 1 risk-based , 10% ( 10 % ) for total risk- based , and 5% ( 5 % ) for leverage . the basel ii framework , which was adopted by the basel committee ... | [
"0.96391"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Read the questions and answers carefully, and choose the one you think is appropriate among the three options A, B and C.
Q:Which of the following may be controlled by an investor?,CHOICES: A: Risk,B: Raw returns,C: Risk-adjusted returns Answer: | [
"A"
] | TheFinAI/flare-cfa | test | null | Choice | null | null | null | null | null | null | null | null | null | null | null | null | null |
Please answer the given financial question based on the context.
Context: 10-k altria ar release tuesday , february 27 , 2018 10:00pm andra design llc performance stock units : in january 2017 , altria group , inc . granted an aggregate of 187886 performance stock units to eligible employees . the payout of the perform... | [
"-0.28211"
] | ChanceFocus/flare-finqa | train | null | Numeric | null | null | null | null | null | null | null | null | null | null | null | null | null |
Read the questions and answers carefully, and choose the one you think is appropriate among the three options A, B and C.
Q:A written investment policy statement (IPS) is most likely to succeed if:,CHOICES: A: it is created by a software program to assure consistent quality.,B: it is a collaborative effort of the clien... | [
"B"
] | TheFinAI/flare-cfa | test | it is a collaborative effort of the client and the portfolio manager. | Choice | null | null | null | null | null | null | null | null | null | null | null | null | null |
Read the questions and answers carefully, and choose the one you think is appropriate among the three options A, B and C.
Q:A linear price scale is:,CHOICES: A: inappropriate for a candlestick chart.,B: better suited for analysis of short-term price movements.,C: constructed with equal vertical distances corresponding ... | [
"B"
] | TheFinAI/flare-cfa | test | better suited for analysis of short-term price movements. | Choice | null | null | null | null | null | null | null | null | null | null | null | null | null |
End of preview. Expand in Data Studio
Dataset Information
Target to select Q&A dataset related to financial domain and have hard enough difficulty for generating thinking trajectory traces from reasoning models (such as Deepseek R1)
| Dataset | Total Examples | Contaminated Questions | Contamination Rate | Clean Examples |
|---|---|---|---|---|
| FinAI_flare ├── TheFinAI/flare-cfa (1032) └── ChanceFocus/flare-finqa (8281) |
9313 | 0 | 0.00% | 9313 |
| Duxiaoman-DI/FinCorpus (fin_exam.jsonl.gz and filter for questions >500 CHN chars) | 5334 | 0 | 0.00% | 5334 |
| IDEAFinBench (cfa_l2) | 714 | 40 | 5.60% | 674 |
| Salesforce/FinEval | 886 | 3 | 0.34% | 883 |
| KirkHan/FRM_QA100 | 100 | 4 | 4.00% | 96 |
Notes:
- Decontamincation based on s1's procedure
- For IDEAFinBench, examples of matching n-grams include:
- the excess of the purchase price over the
- excess of the purchase price over the fair
- of the purchase price over the fair value
- the purchase price over the fair value of
- change in the us consumer price index for
- For FinEval, examples of matching n-grams include:
- of the following is least likely to be
- the following is least likely to be a
- exhibit 1, which of the following statements is
- more than offset the negative effects of higher
- For FRM_QA100, examples of matching n-grams include:
- the standard error of the sample mean is
- standard error of the sample mean is closest
- a decline in the value of the euro
- which of the following is closest to the
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