| --- |
| license: cc-by-4.0 |
| task_categories: |
| - question-answering |
| language: |
| - en |
| tags: |
| - finance |
| - xbrl |
| - sec-edgar |
| - audit |
| pretty_name: FinReason Cup 2026 Task 3 hidden phases |
| size_categories: |
| - 1K<n<10K |
| --- |
| |
| # FinReason Cup 2026 · Task 3 — development and test inputs |
|
|
| Questions only. The answers stay with the organizers. |
|
|
| This is the input side of the two ranked phases of Task 3, *Financial Audit |
| Verification*, at the [FinReason Cup 2026](https://the-finai.github.io/IEEE-bigdata-cup/task3/) |
| (IEEE Big Data Cup 2026, Challenge 03). The practice phase is separate and |
| ships its answers with it: see [TheFinAI/FinMR](https://huggingface.co/datasets/TheFinAI/FinMR) |
| and the [starter kit](https://github.com/The-FinAI/IEEE-bigdata-cup/tree/main/finreason_task3). |
|
|
| | File | Cases | Phase | |
| | --- | --- | --- | |
| | `development_inputs.jsonl` | 680 | Development — scored, ranked, public leaderboard | |
| | `test_inputs.jsonl` | 680 | Test — acceptance receipt only, decides the final result | |
|
|
| ## Revision, 28 September 2026 |
|
|
| The filing content was incomplete in part of the set and has been corrected. |
| Both files were replaced: 453 of the 680 development cases and 367 of the 680 |
| test cases now carry more of their filing than before. |
|
|
| Nothing else moved. The ids are the same, the expected answers are byte for |
| byte identical, and the development/test split is unchanged, so a prediction |
| file written against the earlier download is still structurally valid and any |
| score already on the leaderboard is still a true measurement. |
|
|
| What does change is how hard the questions are. Reading a value out of a filing |
| that was missing part of itself is harder than reading it out of a complete one: |
| the organizers' rule-based baseline drops from a 23.97% extraction-error rate to |
| 10.88% on the corrected content, and its accuracy rises from 25.00% to 31.76%. |
| If you have already submitted, re-downloading and submitting again is worth a |
| try, and costs one of your three development attempts for the day. |
|
|
| ## Format |
|
|
| One JSON object per line, two fields: |
|
|
| ```json |
| {"id": "DEV3_000000", "query": "You are an auditor for XBRL filings. ..."} |
| ``` |
|
|
| `query` carries the whole case: the instruction, the question, and the filing's |
| schema, presentation, calculation, definition and label linkbases, its instance |
| document, and the US GAAP taxonomy. Answer with the value the filing reports for |
| the target element and the value its own calculation relationships imply: |
|
|
| ```json |
| {"id": "DEV3_000000", "extracted_value": "-1284", "calculated_value": "1284"} |
| ``` |
|
|
| Emit `"0"` when your system cannot determine a value. Never omit a line — a |
| missing id invalidates the whole submission rather than costing you one case. |
| Predictions are matched by `id`, never by row order. |
|
|
| ## How to submit |
|
|
| Upload `predictions.jsonl`, or a ZIP containing exactly one root-level file of |
| that name, at the [Task 3 submission page](https://the-finai.github.io/IEEE-bigdata-cup/task3/submit/). |
| Development returns scores, a receipt and a rank. Test returns an acceptance |
| receipt and nothing else. |
|
|
| ## Two things worth knowing |
|
|
| **No rule labels.** The practice set tells you which data-quality rule each case |
| came from. These files do not, on purpose: for one of the three rules the label |
| alone gives away the answer's shape. |
|
|
| **Do not look the answers up.** Each case is a real SEC filing and says so in |
| its own identifiers, so you can work out which one it is. Deriving the two |
| values from the filing materials shipped with the case is the task. Reading |
| either value out of a service that already publishes data-quality findings for |
| that filing is not, and a submission produced that way is not a valid entry. |
| See the [Terms of Participation](https://the-finai.github.io/IEEE-bigdata-cup/terms/). |
|
|
| ## Construction |
|
|
| Drawn from SEC EDGAR XBRL filings across 455 companies. Development and test |
| share no company: a filing yields many cases, so splitting by case would put |
| the same financial statements on both sides. The rule mix is fixed rather than |
| natural, so that a system which simply negates whatever it extracted cannot |
| place well. |
|
|
| Deadline: **15 October 2026, 23:59 AoE**. |
|
|
