[
  {
    "id": "doc_fin_01",
    "topic": "ebitda_definition",
    "content": "EBITDA stands for Earnings Before Interest, Taxes, Depreciation, and Amortization. It serves as a core metric for operational profitability."
  },
  {
    "id": "doc_fin_02",
    "topic": "lending_thresholds",
    "content": "Commercial loans above $500,000 require secondary risk committee sign-off, two years of audited financials, and debt service coverage ratio over 1.25."
  }
]