{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_l466ev24yflvyljrf4n6s","dataset_version":"task1-v4","question":"A company has total assets of 37311 USD and total liabilities of 21389 USD. Using Assets = Liabilities + Equity, compute total equity. Preserve a negative result if liabilities exceed assets.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_k57lusvtjul4zvjzavqkq","dataset_version":"task1-v4","question":"An acquirer pays 450000 USD and issues 3500 shares valued at 170 USD per share. The acquiree's identifiable assets are land 250000 USD, inventory 125000 USD, and patents 100000 USD; assumed liabilities are borrowings 95000 USD and accounts payable 70000 USD. Ignore non-controlling interests, prior holdings, and deferred taxes. Compute goodwill = total consideration minus identifiable net assets.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Total cash and share consideration.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"},{"description":"Total identifiable assets.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_2"},{"description":"Identifiable assets less assumed liabilities.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_3"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_l6uisxsd3phstwayvlpk6","dataset_version":"task1-v4","question":"A company reports cash of 14921 USD and accounts payable of 7263 USD. Compute cash minus accounts payable. Report a negative amount when payables exceed cash.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"multiple"},"case_id":"t1_dn6jqxuofdgjbht24scvs","dataset_version":"task1-v4","question":"Current assets are 127000 USD and current liabilities before reclassification are 55000 USD. Of a 41000 USD long-term loan, 15000 USD becomes current; the reclassified amount is included only in adjusted current liabilities. Compute the decrease in the current ratio: initial ratio minus adjusted ratio.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `multiple` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Current ratio before reclassification.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"trace_1"},{"description":"Current liabilities after adding the reclassified amount.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_2"},{"description":"Current ratio after reclassification.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"trace_3"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"days"},"case_id":"t1_zh2luhmqm7fvogaroda3e","dataset_version":"task1-v4","question":"Opening inventory is 16787 USD, purchases are 30967 USD, and closing inventory is 18063 USD. Assume no other cost-of-goods-sold adjustments, use average inventory = (opening + closing) / 2, and use a 365-day year. Compute inventory turnover days = 365 / (COGS / average inventory).\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `days` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Cost of goods sold from opening inventory plus purchases less closing inventory.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"},{"description":"Exact average of opening and closing inventory.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_2"},{"description":"Exact inventory turnover rate.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"times_per_year"},"slot_id":"trace_3"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_modr7rtbn45fewongy5hc","dataset_version":"task1-v4","question":"An acquisition requires an upfront cash payment of 1450000 USD. Expected cash synergies are operating savings 130000 USD, tax savings 135000 USD, additional revenue cash contribution 140000 USD, and working-capital benefits 145000 USD. Integration cash costs are technology integration 70000 USD and workforce integration 75000 USD. Compute the net cash flow impact as total synergies minus the acquisition payment and integration costs.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Total expected cash synergies.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"},{"description":"Acquisition payment plus integration cash costs.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_efnxlmtamei3y2qzg4mik","dataset_version":"task1-v4","question":"Opening cash is 34000 USD. Net operating cash flow is 49000 USD, net investing cash flow is 1 USD, and net financing cash flow is -1 USD. Each net flow is signed: positive means inflow and negative means outflow. Compute closing cash.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_24ucgzebigdbidbqilwk2","dataset_version":"task1-v4","question":"Cash proceeds from issuing equity are 340000 USD and proceeds from issuing debt are 490000 USD. Debt repayments are 260000 USD and dividends paid are 100000 USD. Treat the latter two as positive outflow magnitudes. Compute net cash flow from financing activities.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Total financing cash inflows.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"},{"description":"Total financing cash outflows.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_5ebp5xkxsh2q2mzobgzda","dataset_version":"task1-v4","question":"Net income is 127000 USD. Depreciation is 19000 USD and amortization is 13500 USD. Accounts receivable increase by 22000 USD, inventory increases by 19500 USD, accounts payable decreases by 11500 USD, and accrued expenses increase by 9800 USD. Compute cash flow from operations using the indirect method.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Total depreciation and amortization add-backs.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"},{"description":"Net working-capital cash-flow adjustment.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_nzxvz6dubg26rwzxlfz5w","dataset_version":"task1-v4","question":"Income tax expense is 25000 USD. Income taxes payable are 9169 USD at the start and 14127 USD at the end. Assume no other tax-related adjustments. Compute tax cash outflow = tax expense minus (closing payable minus opening payable).\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Closing less opening income taxes payable.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_noj5shttqhx7uqtvrcppq","dataset_version":"task1-v4","question":"At the reversal date, an asset's carrying amount before reversal is 88000 USD. Its carrying amount at that same date had no impairment ever been recognized would be 110000 USD. Evidence supports a proposed reversal of 22000 USD. Recognized reversal is the smaller of the proposed reversal and the nonnegative gap between the ceiling and current carrying amount. Compute the recognized reversal.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Unfloored gap to the unimpaired carrying ceiling.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"},{"description":"Nonnegative reversal room under the ceiling.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_btupvfy23s4dss7zeftzw","dataset_version":"task1-v4","question":"An asset has historical cost 150000 USD and accumulated depreciation 50000 USD. Its fair value less costs of disposal is 71000 USD and its value in use is 66000 USD. Recoverable amount is the larger of those two values. Compute impairment loss = max(0, carrying amount minus recoverable amount).\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Carrying amount before impairment.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"},{"description":"Larger of fair value less costs and value in use.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_vi63koi2zltheno3wxohm","dataset_version":"task1-v4","question":"An asset costs 100000 USD, has zero residual value, and a useful life of 9 years. It receives 9 months of straight-line depreciation in its acquisition year, then 4 complete depreciation years before disposal. It is sold immediately after those periods for 65000 USD, with no disposal-period depreciation beyond the stated periods. Compute signed disposal gain or loss = sale price minus carrying amount.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact annual straight-line depreciation.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_year"},"slot_id":"trace_1"},{"description":"Total depreciation through disposal.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_2"},{"description":"Carrying amount immediately before disposal.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_3"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_year"},"case_id":"t1_2tnievrdwdiccuqiszgfs","dataset_version":"task1-v4","question":"An asset costs 85000 USD, has an estimated residual value of 15000 USD, and has a useful life of 15 years. Assume straight-line depreciation and no partial-year convention. Compute annual depreciation.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_year` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Cost less residual value.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_3s4cu4m74qubftb55ckgk","dataset_version":"task1-v4","question":"An asset costs 100000 USD, has zero residual value, and has a useful life of 15 years. Compute depreciation in year 4 using the sum-of-the-years-digits method. Year 1 is the first depreciation year.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Sum of integers from one through useful life.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"dimensionless"},"slot_id":"trace_1"},{"description":"Exact SYD depreciation factor.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_ndp2mexuo5fs47f6latja","dataset_version":"task1-v4","question":"A company purchases an asset for 76543 USD with a useful life of 6 years. The useful life is one of 5, 6, 7, or 8 years, residual value is zero, and no switch to straight-line depreciation occurs during the first two years. Apply double-declining-balance depreciation at the exact annual rate 2 divided by useful life. Use the exact first-year carrying value in Year 2, do not round any intermediate value, and compute book value at the end of Year 2.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact annual DDB rate as a rational value.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio_per_year"},"slot_id":"ddb_rate_trace"},{"description":"Exact first-year closing book value used downstream.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"year1_book_value_trace"},{"description":"Exact second-year depreciation used in the final subtraction.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"year2_depreciation_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_gucyz2ii64si74drjvt7m","dataset_version":"task1-v4","question":"A company recognizes 98765 USD of warranty expense under accrual financial reporting in the current period. Only 54321 USD is deductible on the current tax return; the entire remainder will be deductible when the warranty obligation is settled. The enacted tax rate expected when the difference reverses is 28 percent. Assume the full gross deferred tax asset is recognized with no valuation allowance and no discounting. Compute the deferred tax asset from this deductible temporary difference.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact warranty expense remaining deductible in a future period.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"temporary_difference_trace"},{"description":"Exact enacted tax rate expressed as a ratio.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"tax_rate_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"days"},"case_id":"t1_xs3u2t5kbbyt3qfelu53g","dataset_version":"task1-v4","question":"For a 365-day reporting year, a company reports annual cost of goods sold of 777777 USD, opening inventory of 45678 USD, and closing inventory of 87654 USD. Compute average inventory as the exact arithmetic mean of opening and closing inventory, compute inventory turnover as annual COGS divided by that exact average, and compute average days to sell as 365 divided by exact turnover. Do not round any intermediate value.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `days` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact arithmetic mean of opening and closing inventory.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"average_inventory_trace"},{"description":"Exact inventory turnover retained for the final division.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"times_per_year"},"slot_id":"inventory_turnover_trace"}]}}
{"answer_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"case_id":"t1_66fd3jfijzcewegww4avm","dataset_version":"task1-v4","question":"For one reporting period, a company reports gross profit of 57890 USD and total operating expenses of 23456 USD. The operating-expense amount includes every charge to be deducted between gross profit and operating profit, with no separate depreciation, amortization, or other operating charge remaining. Compute operating profit as gross profit minus operating expenses.\n\nAnswer format: return only the exact numeric value interpreted in `usd`, using finite-decimal notation when it terminates in base 10 and an irreducible `numerator/denominator` fraction otherwise, with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"case_id":"t1_zir4ew36bdqtkyibogg6u","dataset_version":"task1-v4","question":"For one reporting period, a company reports revenue of 67321 USD and cost of goods sold of 23456 USD. The amounts use the same period and currency, and cost of goods sold does not exceed revenue. Compute gross profit as revenue minus cost of goods sold.\n\nAnswer format: return only the exact numeric value interpreted in `usd`, using finite-decimal notation when it terminates in base 10 and an irreducible `numerator/denominator` fraction otherwise, with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"ratio"},"case_id":"t1_elg5pwb6hzx7u6bm44vb6","dataset_version":"task1-v4","question":"Use exact arithmetic. Original debt is 200 USD million, equity is 370 USD million, asset sale price is 125 USD million, and transaction cost is 20 USD million. The disclosed inputs always satisfy transaction cost no greater than sale price. Net proceeds equal sale price minus transaction cost. All net proceeds repay debt, with adjusted debt floored at zero. Divide adjusted debt by equity.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `ratio` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Net cash proceeds available for debt repayment.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_1"},{"description":"Debt remaining after repayment, floored at zero.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"ratio"},"case_id":"t1_ojxzdaugizovyzexr2yes","dataset_version":"task1-v4","question":"Use exact arithmetic. Total debt is 390 USD million, equity before the buyback is 550 USD million, and buyback cash is 70 USD million. The disclosed inputs always satisfy buyback less than equity. Subtract buyback cash from equity, leave debt unchanged, and divide debt by adjusted equity.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `ratio` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Equity remaining after the cash buyback.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_1"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"ratio"},"case_id":"t1_76kdshikskh372hxhdii2","dataset_version":"task1-v4","question":"Use exact arithmetic. Short-term debt is 210 USD million, long-term debt is 310 USD million, and shareholders' equity is 400 USD million. Total debt equals short-term debt plus long-term debt. Compute the debt-to-equity ratio as total debt divided by equity.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `ratio` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Total debt before computing leverage.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_1"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"ratio"},"case_id":"t1_gqdtxy4p6wnofzvuxnhwy","dataset_version":"task1-v4","question":"Use exact arithmetic. Existing debt is 400 USD million, original equity is 640 USD million, the new bond issue is 90 USD million, and buyback cash is 95 USD million. The disclosed inputs always satisfy buyback less than original equity. Add the bond issue to debt, subtract the buyback from equity, and divide adjusted debt by adjusted equity.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `ratio` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Debt after adding the new bond issue.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_1"},{"description":"Equity after the cash buyback.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"ratio"},"case_id":"t1_uyidnoy3sfi32h6o6h2go","dataset_version":"task1-v4","question":"Use exact arithmetic. Original debt is 520 USD million, original equity is 750 USD million, new bond principal is 140 USD million, scheduled debt repayment is 110 USD million, and buyback cash is 90 USD million. Disclosed inputs always satisfy repayment less than original debt plus new bond and buyback less than original equity. Adjusted debt equals original debt plus new bond minus repayment. Adjusted equity equals original equity minus buyback. Divide adjusted debt by adjusted equity.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `ratio` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Debt after issuing the new bond.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_1"},{"description":"Debt after the scheduled repayment.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_iemdmuicznl4oua6zmygo","dataset_version":"task1-v4","question":"Use exact arithmetic. Earnings per share are 3.33 USD, the target payout ratio is 50 percent, last year's dividend per share was 1.37 USD, the adjustment speed is 45 percent, and shares outstanding are 1525790. Target dividend per share equals earnings per share times the payout ratio. New dividend per share equals last dividend per share plus adjustment speed times the difference between target and last dividend per share. Multiply the exact new dividend per share by shares outstanding.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact target dividend per share.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"trace_1"},{"description":"Exact smoothed dividend per share.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_ak3ob3k7wib6v7vxgpqrm","dataset_version":"task1-v4","question":"Use exact arithmetic. The three annual EPS observations are 2.13, 2.47, and 2.89 USD per share, the target payout ratio is 50 percent, last year's dividend per share was 0.93 USD, the adjustment speed is 45 percent, and shares outstanding are 1888890. Average the three EPS values exactly. Target dividend per share equals average EPS times payout ratio. New dividend per share equals last dividend per share plus adjustment speed times the target gap. Multiply the exact new dividend per share by shares outstanding.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact arithmetic mean of the three EPS observations.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"trace_1"},{"description":"Exact smoothed dividend per share.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_xiscs46qq33f7pa3eccuu","dataset_version":"task1-v4","question":"Use exact arithmetic. Last year's dividend per share was 1.37 USD, the stable growth rate is 3 percent, and current shares outstanding are 1613570. Convert the growth percentage to a ratio. New dividend per share equals last dividend per share times one plus growth. Total dividend equals the exact new dividend per share times shares outstanding.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"One plus the exact growth rate.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"trace_1"},{"description":"New dividend per share before rounding.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_gvvtolu2al7ourhu6efwc","dataset_version":"task1-v4","question":"Use exact arithmetic. Shares before the stock dividend are 3000000, the stock-dividend rate is 15 percent, last year's cash dividend per share was 0.63 USD, and the cash-DPS growth rate is 5 percent. New shares equal old shares times one plus the stock-dividend rate. New cash dividend per share equals last dividend per share times one plus cash-DPS growth. Total cash distributed equals exact new shares times exact new cash dividend per share.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Shares outstanding after the stock dividend.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"count"},"slot_id":"trace_1"},{"description":"Cash dividend per share after growth.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_ze2uw6qowxitmnhqoltaq","dataset_version":"task1-v4","question":"Use exact arithmetic. Forecast earnings per share are 3.33 USD per share, the target payout ratio is 35 percent, and shares outstanding are 1531110. Convert the payout percentage to a ratio. Total dividend equals earnings per share times the payout ratio times shares outstanding.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Target dividend per share before any rounding.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"trace_1"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_count"},"case_id":"t1_3cc44nee5z26v6qoswp5k","dataset_version":"task1-v4","question":"Use exact arithmetic. Net income is 6611110 USD, preferred shares are 30000, the quarterly preferred dividend is 1.8 USD per preferred share, beginning common shares are 550000, and the stock-split factor is 2. The disclosed inputs make net income exceed annual preferred dividends. Annualize preferred dividends over four quarters and subtract them from net income. For EPS, apply the stock split retroactively to all beginning shares for the full year, so adjusted weighted-average shares equal beginning shares times the split factor. Divide common earnings by those adjusted shares.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_count` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact annual preferred dividends.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"},{"description":"Full-year share denominator restated for the stock split.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"count"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_count"},"case_id":"t1_ajqg5g5agilwiynvgmi44","dataset_version":"task1-v4","question":"Use exact arithmetic. Net income is 5055550 USD, annual preferred dividends are 85000 USD, beginning common shares are 680000, new common shares issued are 96000, and the new shares were outstanding for 10 months. The disclosed inputs make preferred dividends no greater than net income and give an integer month count from 1 through 12. Earnings available to common equal net income minus preferred dividends. Weighted-average shares equal beginning shares plus new shares times months outstanding divided by 12. Divide common earnings by exact weighted-average shares.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_count` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Earnings remaining for common shareholders.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"},{"description":"Exact weighted-average common shares.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"count"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_count"},"case_id":"t1_3pzlpzdvqawijwstx7daa","dataset_version":"task1-v4","question":"Use exact arithmetic on a 365-day year. Net income is 5777770 USD, preferred shares are 32000, the quarterly preferred dividend is 1.8 USD per share, beginning common shares are 790000, shares repurchased are 45000, and the repurchased shares were absent for 270 inclusive days. Disclosed inputs make net income exceed annual preferred dividends, buyback shares less than beginning shares, and days not outstanding an integer from 1 through 365. Annualize preferred dividends over four quarters. Weighted-average common shares equal beginning shares minus buyback shares times days not outstanding divided by 365. Divide common earnings by exact weighted-average shares.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_count` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact annual preferred dividends.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"},{"description":"Exact weighted-average common shares after the buyback.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"count"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_count"},"case_id":"t1_l7bvhflewtkggo5idpyjs","dataset_version":"task1-v4","question":"Use exact arithmetic. Net income is 4111110 USD, preferred shares outstanding are 27000, the preferred dividend is 1.25 USD per preferred share each quarter, and common shares outstanding are 670000. The disclosed inputs always make net income exceed annual preferred dividends. Annual preferred dividends equal preferred shares times the quarterly dividend per share times four. Subtract that amount from net income and divide by common shares.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_count` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact annual preferred dividend requirement.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"},{"description":"Earnings available to common shareholders.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_count"},"case_id":"t1_erxl3zox4tkxriukbpqca","dataset_version":"task1-v4","question":"Use exact arithmetic. Net income is 2733330 USD, beginning common shares are 510000, new shares issued are 84000, and those new shares were outstanding for 11 months. The disclosed month count is an integer from 1 through 12. Weighted-average shares equal beginning shares plus new shares times months outstanding divided by 12. EPS equals net income divided by exact weighted-average shares.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_count` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Fraction of the year the new shares were outstanding.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"trace_1"},{"description":"Exact weighted-average common shares.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"count"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_dcniz7gyr5gqaouem6qaw","dataset_version":"task1-v4","question":"A company has market-value common equity E of 82.14 USD million and market-value interest-bearing debt D of 22.86 USD million. Its common-equity beta is 1.33, the annual nominal risk-free rate rf is 3.71 percent, the expected annual nominal market return rm is 8.19 percent, the annual nominal pretax debt cost kd is 4.91 percent, and the corporate tax rate T is 29.73 percent. The market return is greater than the risk-free rate. Let ke=rf+beta*(rm-rf), V=E+D, wE=E/V, wD=D/V, and WACC=wE*ke+wD*kd*(1-T/100). Use exact arithmetic and do not round any intermediate value.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact expected market risk premium.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"market_risk_premium_percent"},{"description":"Exact CAPM common-equity cost percentage.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"capm_equity_cost_percent"},{"description":"Exact debt capital weight.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"debt_weight"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"real_percent"},"case_id":"t1_jxvqgd57v37oxuzj2usng","dataset_version":"task1-v4","question":"A company has market-value common equity E of 106.24 USD million, debt A value DA of 34.76 USD million, and debt B value DB of 18.92 USD million. Its common-equity beta is 1.03. The expected annual nominal market return rn is 11.19 percent and expected annual inflation pi is 2.91 percent. The supplied annual real risk-free rate rf is 3.87 percent, the annual real pretax debt costs are ka=3.63 percent and kb=6.17 percent, and the corporate tax rate T is 25.84 percent. The exact real market return exceeds rf, kb is not below ka, and both debts share one tax shield. Let rm=100*((1+rn/100)/(1+pi/100)-1), ke=rf+beta*(rm-rf), D=DA+DB, kd=(DA*ka+DB*kb)/D, V=E+D, wE=E/V, wD=D/V, and real WACC=wE*ke+wD*kd*(1-T/100). Use exact arithmetic and do not round any intermediate value.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `real_percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact Fisher-adjusted real market return percentage.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"real_percent"},"slot_id":"real_market_return_percent"},{"description":"Exact real CAPM common-equity cost percentage.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"real_percent"},"slot_id":"capm_real_equity_cost_percent"},{"description":"Exact value-weighted real pretax debt cost.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"real_percent"},"slot_id":"weighted_real_debt_cost_percent"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_ayuzckngnmj7ym6rjzbiu","dataset_version":"task1-v4","question":"A company has market-value common equity E of 104.28 USD million, preferred stock P of 26.72 USD million, and interest-bearing debt D of 31.55 USD million. Its common-equity beta is 0.97, the annual nominal risk-free rate rf is 3.83 percent, the expected annual nominal market return rm is 9.17 percent, the annual preferred-stock cost kp is 6.23 percent, the annual nominal pretax debt cost kd is 6.87 percent, and the corporate tax rate T is 24.61 percent. The market return is greater than the risk-free rate. Let ke=rf+beta*(rm-rf), V=E+P+D, wE=E/V, wP=P/V, wD=D/V, and WACC=wE*ke+wP*kp+wD*kd*(1-T/100). Preferred distributions receive no tax shield; only debt receives the interest tax shield. Use exact arithmetic and do not round any intermediate value.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact CAPM common-equity cost percentage.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"capm_equity_cost_percent"},{"description":"Exact preferred-stock capital weight.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"preferred_weight"},{"description":"Exact annual after-tax debt cost percentage.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"after_tax_debt_cost_percent"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_vjbrtr64yjgepocao2gdg","dataset_version":"task1-v4","question":"A company has market-value common equity E of 54.32 USD million and market-value interest-bearing debt D of 18.76 USD million. Its annual nominal cost of equity ke is 9.87 percent, its annual nominal pretax cost of debt kd is 5.43 percent, and its corporate tax rate T is 28.21 percent. Let V=E+D, wE=E/V, wD=D/V, and WACC=wE*ke+wD*kd*(1-T/100). Apply the tax shield only to debt. Use exact arithmetic from the disclosed inputs and do not round any intermediate value.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact total market-value capital.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"total_capital"},{"description":"Exact common-equity capital weight.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"equity_weight"},{"description":"Exact annual after-tax debt cost percentage.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"after_tax_debt_cost_percent"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_5islvopzq6gbhtwbijkt4","dataset_version":"task1-v4","question":"A company has market-value common equity E of 101.23 USD million, senior debt Ds of 28.77 USD million with annual nominal pretax cost ks of 5.44 percent, and subordinated debt Du of 33.21 USD million with annual nominal pretax cost ku of 6.73 percent. Its annual nominal common-equity cost ke is 6.89 percent and its corporate tax rate T is 23.57 percent. The subordinated debt cost is not below the senior debt cost, and both tranches receive the same interest tax shield. Let D=Ds+Du, kd=(Ds*ks+Du*ku)/D, V=E+D, wE=E/V, wD=D/V, and WACC=wE*ke+wD*kd*(1-T/100). Use exact arithmetic and do not round any intermediate value.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact total market value of debt.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"total_debt"},{"description":"Exact value-weighted pretax debt cost.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"weighted_debt_cost_percent"},{"description":"Exact combined-debt capital weight.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"debt_weight"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_3dj2lpqswpduz67aye6kq","dataset_version":"task1-v4","question":"A fictional liquidity pool generated 2507 USD. Its local policy first withholds 11 percent of fees, then pays a provider 11 percent of the remaining distributable fees. Convert both percentages to ratios. Distributable fees equal total fees times one minus the reserve ratio, and the reward equals distributable fees times the provider-share ratio. What is the provider reward in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Fee fraction remaining after reserve.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"distributable_ratio_trace"},{"description":"Fees available for distribution.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"distributable_fees_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_u3uxije3awwy7e6ggx66i","dataset_version":"task1-v4","question":"A fictional DeFi portfolio is valued at 11100 USD. The staking allocation is 40 percent, its disclosed yield boost is 10 percent, and the signed whole-portfolio swap-fee effect is -4 percent, where a negative value is a loss. Convert all percentages to ratios. Staking impact equals portfolio value times staking share times yield boost; fee impact equals portfolio value times the signed fee-effect ratio; net impact is their sum. What is the net impact in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Staking contribution to net impact.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"staking_impact_trace"},{"description":"Signed fee contribution to net impact.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"fee_impact_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_fx6szyt6vpoc3ptcn2abu","dataset_version":"task1-v4","question":"A fictional DeFi pool applies a stated annual yield to a stake for one full year. The stake is 2507 USD and the annual yield is 11 percent. Convert the percentage to a ratio and multiply it by the stake. What is the annual reward in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Converted annual yield ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"yield_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_cjtky332y4xrdwywcl2ey","dataset_version":"task1-v4","question":"A fictional decentralized exchange charges one percentage fee and no other fee. The swap value is 2507 USD and the fee rate is 11 percent. Convert the percentage to a ratio and multiply it by the swap value. What fee is charged in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Converted swap fee ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"fee_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_6ekzr2m3xjxikrfv757cu","dataset_version":"task1-v4","question":"A fictional yield farm uses simple linear time scaling with no compounding. The initial investment is 2507 USD, the annualized return is 11 percent, and the holding period is 14 months. Convert the annual percentage to a ratio, divide the months by 12, and multiply the investment by both values. What is the holding-period return in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Converted annual return ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"annual_roi_ratio_trace"},{"description":"Holding period divided by twelve months.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"holding_fraction_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_xx464vdm7ufdktwercsbu","dataset_version":"task1-v4","question":"A fictional global event affects a locally described crypto asset. Its pre-event price is 2507 USD and the disclosed drop is 11 percent. Convert the drop to a ratio, subtract it from one, and multiply the result by the initial price. What is the post-event price in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Fraction of price retained after the event.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"retention_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_yymeqfqcsopaslpqgachs","dataset_version":"task1-v4","question":"A fictional market event changes only the stated trading volume. The initial volume is 2507 USD and the increase is 11 percent. Convert the percentage to a ratio, add one, and multiply by the initial volume. What is the new trading volume in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact multiplier applied to volume.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"volume_multiple_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_tlmeinop6xzkxudsenor6","dataset_version":"task1-v4","question":"A fictional local scenario supplies all impacts. The initial price is 2100 USD; signed liquidity, geopolitical, and regulatory impacts are -20, 0, and 0 percent. The local policy clips their sum between -10 and 10 percent. Sum the three impacts, take the larger of that sum and the floor, then the smaller of that result and the cap. Convert the clipped percent to a ratio, add one, and multiply by the initial price. What is the final price in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Raw sum of signed impacts.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"raw_impact_trace"},{"description":"Impact after applying both bounds.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"clipped_impact_trace"},{"description":"Exact multiplier applied to price.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"price_multiple_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_4hxphnnhrly2j5jwy5ceu","dataset_version":"task1-v4","question":"A fictional market-cap policy uses only the supplied local values. Initial market cap is 2100 USD, the signed sentiment change is -20 percent, and the disclosed policy floor is 1680 USD. Convert the change to a ratio and compute raw cap as initial cap times one plus that ratio. The published cap is the larger of raw cap and the floor. What market cap is published in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Signed sentiment ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"sentiment_ratio_trace"},{"description":"Market cap before the floor.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"raw_market_cap_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_w4vxx4y7d3zqgit3foq66","dataset_version":"task1-v4","question":"A fictional regulatory announcement has a locally supplied signed price impact and requires no external facts. The initial asset price is 2507 USD and the impact is 3 percent, where negative means a decline and positive means an increase. Convert the impact to a ratio, add one, and multiply by the initial price. What is the resulting price in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Signed impact ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"impact_ratio_trace"},{"description":"Exact price multiplier.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"price_multiple_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_kj4vx5tgibslcumrmktr2","dataset_version":"task1-v4","question":"A fictional crypto firm has a local compliance fee of 2507 USD. A disclosed regulation applies an adjustment multiple of 2.1 to that fee. Multiply the base fee by the multiple. What is the adjusted fee in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_uogcb5ju3v3gqbndzw6pe","dataset_version":"task1-v4","question":"A fictional local compliance rule imposes a penalty on transaction volume. The covered volume is 2507 USD and the penalty rate is 11 percent. Convert the percentage to a ratio and multiply it by the volume. What is the penalty amount in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Converted penalty ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"penalty_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_wx2lazeofo5klxeqanxt2","dataset_version":"task1-v4","question":"A fictional firm has baseline compliance cost of 2100 USD. Local audit-frequency, fine-risk, and surcharge factors are 4, 3, and 3 percent and add linearly. A refundable local credit of 210 USD then reduces the charge, but the final additional cost cannot be below zero. Convert and sum the three percentages, multiply by baseline cost, subtract the credit, and take the larger of that result and zero. What additional compliance cost remains in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Combined regulatory factor in percent.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"total_factor_trace"},{"description":"Gross additional compliance cost.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"gross_cost_trace"},{"description":"Cost after applying the credit.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"credited_cost_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_slrqeuajbkb5pzrhare4y","dataset_version":"task1-v4","question":"A fictional exchange uses a local listing-fee rule. Its current fee is 2507 USD, the disclosed increase is 11 percent, and a fixed filing supplement of 10 USD is also added. Convert the percentage to a ratio. The total increase equals current fee times that ratio plus the supplement. What is the total increase in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Converted fee increase ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"increase_ratio_trace"},{"description":"Variable portion of the increase.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"percentage_increase_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_6ygo4pgtres4fmthemrae","dataset_version":"task1-v4","question":"A fictional trade originally costs 2100 USD. A local regulation applies a total-cost multiple of 1.05 and also requires a minimum additional charge of 105 USD. Subtract one from the multiple, multiply by original cost to get the calculated additional cost, then take the larger of that amount and the minimum charge. What additional cost applies in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Increase portion of the regulation multiple.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"increase_multiple_trace"},{"description":"Calculated additional cost before the minimum.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"calculated_cost_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"dimensionless"},"case_id":"t1_3lfdybnxujuexngflu3ie","dataset_version":"task1-v4","question":"A fictional local model has signed tweet, news, and price signals of -3, 0, and 0. Their positive weights are 1, 1, and 1.11. The model clips the weighted sum between -2 and 2. Multiply each signal by its weight, sum the three components, take the larger of the sum and the floor, then the smaller of that result and the cap. What dimensionless composite sentiment score is published?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `dimensionless` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Weighted tweet component.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"dimensionless"},"slot_id":"tweet_component_trace"},{"description":"Weighted news component.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"dimensionless"},"slot_id":"news_component_trace"},{"description":"Unclipped composite score.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"dimensionless"},"slot_id":"raw_composite_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"dimensionless"},"case_id":"t1_kfxzdvv55iuzrwdb2rcvo","dataset_version":"task1-v4","question":"A fictional local dataset contains 11 articles. Their signed average sentiment is -11/17, their local source-quality weight is 0.55, and their influence weight is 11 percent. Treat article count as a dimensionless integer, convert influence to a ratio, and multiply all four values. What is the news-based dimensionless sentiment score?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `dimensionless` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Source-quality weighted sentiment.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"dimensionless"},"slot_id":"quality_sentiment_trace"},{"description":"Converted influence ratio.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"influence_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"dimensionless"},"case_id":"t1_fpora6c25lyumxxm4bwru","dataset_version":"task1-v4","question":"A fictional local sentiment model uses no external market data. Its normalized price-move signal is -11/17 and its sensitivity multiple is 2.1. Multiply the signal by the multiple. What is the resulting dimensionless sentiment score?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `dimensionless` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"dimensionless"},"case_id":"t1_nyybis5zki5yy7m6sixe6","dataset_version":"task1-v4","question":"A fictional local dataset contains 11 influential tweets. Their signed average polarity is -11/17 and the engagement weight is 11 percent. Treat the count as a dimensionless integer, convert engagement to a ratio, and multiply count, polarity, and engagement ratio. What is the tweet-based dimensionless sentiment score?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `dimensionless` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Converted engagement ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"engagement_ratio_trace"},{"description":"Polarity-weighted tweet total.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"dimensionless"},"slot_id":"polarity_total_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"dimensionless"},"case_id":"t1_y24neddqxjgmcmydghc42","dataset_version":"task1-v4","question":"A fictional local sentiment model uses a normalized volume-change signal of -11/17 and a sensitivity multiple of 2.1. Multiply the signal by the sensitivity. What is the resulting dimensionless volume-sentiment score?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `dimensionless` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_elcbrauvr4tab45ghqpsq","dataset_version":"task1-v4","question":"A fictional protocol has 1110000 token units at an unchanged price of 2507 USD per token. It emits new tokens equal to 11 percent of current supply. Convert the percentage to a ratio, add one, multiply current supply by that multiple, then multiply the new supply by price. What is the new market cap in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Converted emission ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"emission_ratio_trace"},{"description":"Exact supply after emission.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"count"},"slot_id":"new_supply_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_pqovsxt3shwpavo6egqqu","dataset_version":"task1-v4","question":"A fictional token has 1110000 units in circulation and a price of 2507 USD per token. Multiply supply by price per token. What is its market capitalization in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_teko2xfnudak63sbmluhg","dataset_version":"task1-v4","question":"A fictional token begins with 1110000 units at 2507 USD per token. The protocol first burns 11 percent of initial supply, then emits 11 percent of the post-burn supply. A local signed market reaction changes price by 3 percent. Convert the percentages to ratios. Adjusted supply equals initial supply times one minus burn ratio times one plus emission ratio. Adjusted price equals initial price times one plus reaction ratio. What is the final market cap in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Supply after burn.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"count"},"slot_id":"post_burn_supply_trace"},{"description":"Supply after emission.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"count"},"slot_id":"adjusted_supply_trace"},{"description":"Price after market reaction.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"adjusted_price_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_xh2srcwg3htsooxf2bk4o","dataset_version":"task1-v4","question":"A fictional token has 1110000 units and an initial price of 2507 USD per token. Staking locks 11 percent of supply, while the local scenario increases price by 11 percent. Convert both percentages to ratios. Effective supply equals supply times one minus the lock ratio; adjusted price equals initial price times one plus the increase ratio; new market cap equals effective supply times adjusted price. What is the new market cap in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Effective supply after lockup.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"count"},"slot_id":"effective_supply_trace"},{"description":"Adjusted token price.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"adjusted_price_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_count"},"case_id":"t1_e4u57mkxeqfvw3m3q5kik","dataset_version":"task1-v4","question":"A fictional token has market capitalization of 2507 USD and 1110000 token units in circulation. Divide market capitalization by supply. What is the price per token in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_count` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_eladzdzmf4sfuodc7muzo","dataset_version":"task1-v4","question":"A fictional batch contains three transfers of 2507, 2507, and 2507 USD. Their respective fee rates are 11, 11, and 11 percent. Convert each fee to a ratio. For each transfer multiply its amount by one minus its fee ratio, then sum the three net amounts. What is the batch net amount in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Net amount from transfer one.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"net_one_trace"},{"description":"Net amount from transfer two.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"net_two_trace"},{"description":"Net amount from transfer three.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"net_three_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_ihnjhgueg72hxejfhbzrg","dataset_version":"task1-v4","question":"A fictional cross-chain transfer begins at 2507 USD. The bridge charges 11 percent and then credits a fixed local bonus of 10 USD. Convert the fee to a ratio, multiply initial value by one minus that ratio, then add the bonus. What net amount is received in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Fraction retained after the bridge fee.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"retained_ratio_trace"},{"description":"Transfer value after the fee.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"after_fee_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_d2xxr72myqcooo4z4svuk","dataset_version":"task1-v4","question":"A fictional crypto transfer has gross value 2507 USD and a fixed processing fee of 10 USD. Subtract the fee from gross value. What net amount is received in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_rjcqhs5qxlqciprwnbcgs","dataset_version":"task1-v4","question":"A fictional transfer of 2507 USD sends 11 percent to Network 1 and the remainder to Network 2. Network 1 deducts 11 percent. Network 2 first deducts 10 USD, then applies a 10 percent bonus to its remainder. Convert percentages to ratios. Split the transfer; compute Network 1 net as its part times one minus its fee ratio; compute Network 2 net as its part minus the fixed fee, then times one plus its bonus ratio; sum both nets. What total net amount is received in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Net received from Network 1.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"network_one_net_trace"},{"description":"Network 2 amount after fixed fee.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"network_two_after_fixed_trace"},{"description":"Net received from Network 2.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"network_two_net_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_cbl7vjaggqjclolitnwgk","dataset_version":"task1-v4","question":"A fictional crypto transfer has gross value 2507 USD and a fee of 11 percent. Convert the fee to a ratio, subtract it from one, and multiply by gross value. What net amount is received in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Fraction retained after fee.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"retained_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_bcegk37jcdgugykoszmss","dataset_version":"task1-v4","question":"A fictional cross-exchange transfer starts at 120000 USD. The destination deducts 2 percent, then a local settlement policy applies an additional haircut of 1 percent to the post-fee amount. The whale threshold is 116424 USD. Convert both percentages to ratios; multiply gross amount by one minus the fee ratio and then by one minus the haircut ratio; subtract the threshold; take the larger of the difference and zero. What is the net excess in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Amount after exchange fee.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"post_fee_trace"},{"description":"Amount after the settlement haircut.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"effective_amount_trace"},{"description":"Signed excess before zero floor.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"raw_excess_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_ta3piho4uknetugn3x6ta","dataset_version":"task1-v4","question":"A fictional monitoring policy observes a transfer of 1110 USD and uses a local whale threshold of 1110 USD. Subtract the threshold from the transfer, then take the larger of that difference and zero. What is the nonnegative excess in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Signed excess before applying the zero floor.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"raw_excess_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_afy3bn5fnuh6qtggrfop2","dataset_version":"task1-v4","question":"A fictional monitoring batch contains transfers of 1080, 1090, and 1100 USD and uses the same local threshold of 1110 USD for each. For every transfer subtract the threshold and take the larger of that difference and zero. Sum the three nonnegative excesses. What is the total excess in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Nonnegative excess for transfer one.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"excess_one_trace"},{"description":"Nonnegative excess for transfer two.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"excess_two_trace"},{"description":"Nonnegative excess for transfer three.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"excess_three_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_2uyrv5xpwqx6mi6r6zq3q","dataset_version":"task1-v4","question":"A fictional transfer of 2100 USD is evaluated against an original local threshold of 2100 USD. The threshold receives a signed adjustment of 0 percent. Convert the adjustment to a ratio, multiply the original threshold by one plus that ratio, subtract the adjusted threshold from the transfer, and take the larger of the difference and zero. What is the nonnegative excess in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact adjusted threshold.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"adjusted_threshold_trace"},{"description":"Signed excess before the zero floor.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"raw_excess_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"multiple"},"case_id":"t1_7qoijq7ao3xobpgerkdvm","dataset_version":"task1-v4","question":"A fictional wallet-monitoring policy observes a transfer of 1110 USD and compares it with a local threshold of 1110 USD. Divide transfer amount by threshold. What is the transfer-to-threshold multiple?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `multiple` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"allowed_values":["false","true"],"type":"enum"},"case_id":"t1_n6wkqdpqufkqhyqxeuaw2","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local ownership policy. Direct ownership percent is 24.999. Indirect ownership percent is 0. The scenario control flag is false. The ownership threshold percent is 25. Add direct and indirect ownership exactly. Enhanced review is true when total ownership is at least the threshold or the control flag is true. Report total ownership and the threshold condition before the final Boolean.\n\nAnswer format: return exactly the lowercase token `true` or `false` and no additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report combined ownership.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"total_ownership_percent"},{"description":"Report the ownership condition.","position":2,"result_spec":{"allowed_values":["false","true"],"type":"enum"},"slot_id":"ownership_threshold_met"}]}}
{"answer_spec":{"allowed_values":["false","true"],"type":"enum"},"case_id":"t1_fzyu4767esbumes2txxfo","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local multi-entity policy. Entity A ownership percent is 5. Entity B ownership percent is 5. Entity C ownership percent is 15. The aggregate threshold percent is 25. The single-entity threshold percent is 15. Add all three percentages and also find their maximum. Review is true when the aggregate is at least its threshold or the maximum is at least its threshold. Report the aggregate and maximum before the final Boolean.\n\nAnswer format: return exactly the lowercase token `true` or `false` and no additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report aggregate ownership.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"aggregate_ownership_percent"},{"description":"Report largest ownership.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"largest_entity_percent"}]}}
{"answer_spec":{"allowed_values":["no_action","manual_review","file_sar"],"type":"enum"},"case_id":"t1_t6oxdw6slqkspkyvlkrcy","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local AML decision policy. Base risk score is 7.999. Transaction flag is false. Identity flag is false. The medium score threshold is 5 and the high score threshold is 8. Return file_sar when score is at least 8 or both flags are true. Otherwise return manual_review when score is at least 5 or either flag is true. Otherwise return no_action. The file_sar branch has precedence. Report the high and review triggers before the final label.\n\nAnswer format: return exactly one of these case-sensitive tokens and no additional text: `no_action`, `manual_review`, `file_sar`.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report the filing trigger.","position":1,"result_spec":{"allowed_values":["false","true"],"type":"enum"},"slot_id":"high_trigger"},{"description":"Report the review trigger.","position":2,"result_spec":{"allowed_values":["false","true"],"type":"enum"},"slot_id":"review_trigger"}]}}
{"answer_spec":{"allowed_values":["false","true"],"type":"enum"},"case_id":"t1_kmv6slmyjrwsuhoeky3nk","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local AML policy. Transaction count is 3. Each transaction amount in USD is 499.99. The count trigger is 3. The amount ceiling in USD is 500. The count condition is true at or above the trigger. The amount condition is true strictly below the ceiling. Alert only when both conditions are true. Report both conditions and the final Boolean.\n\nAnswer format: return exactly the lowercase token `true` or `false` and no additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report the count condition.","position":1,"result_spec":{"allowed_values":["false","true"],"type":"enum"},"slot_id":"count_trigger_met"},{"description":"Report the amount condition.","position":2,"result_spec":{"allowed_values":["false","true"],"type":"enum"},"slot_id":"amount_below_ceiling"}]}}
{"answer_spec":{"allowed_values":["false","true"],"type":"enum"},"case_id":"t1_nfcxu3hyknnsrumz5ecky","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local AML policy. The transaction amount in USD is 49.999. The scenario threshold in USD is 50. Compute signed excess as amount minus threshold. A threshold breach is true exactly when amount is at least the threshold, so equality breaches. Report the signed excess and final Boolean.\n\nAnswer format: return exactly the lowercase token `true` or `false` and no additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report amount minus threshold.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"amount_excess"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_million"},"case_id":"t1_srlhyy7un5fceimlrce44","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local capital policy. Risk-weighted assets in USD millions are 999. Base required percent is 8. Buffer percent is 2. Add the two percentages, convert the total percent to a ratio, and multiply by risk-weighted assets. Round only the final required capital half up to two decimals. Report total required percent and exact unrounded required capital.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_million` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report combined requirement percent.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"total_required_percent"}]}}
{"answer_spec":{"allowed_values":["false","true"],"type":"enum"},"case_id":"t1_kwdy4zatgmax6jmbjva4k","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local capital policy. Tier 1 capital in USD millions is 300. Exposure in USD millions is 10000. Divide capital by exposure, convert the ratio to percent, and compare it with an inclusive 3 percent threshold. Report the exact leverage percent and final Boolean.\n\nAnswer format: return exactly the lowercase token `true` or `false` and no additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report exact leverage percent.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"leverage_percent"}]}}
{"answer_spec":{"allowed_values":["false","true"],"type":"enum"},"case_id":"t1_ou2v4a62bc7vo64ujpfu6","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local prudential policy. Tier 1 capital is 31 USD million. Exposure is 1000 USD million. Total capital is 106 USD million. Risk-weighted assets are 1000 USD million. Liquidity assets are 99.9 USD million. Net outflows are 100 USD million. Leverage must be at least 3 percent, total capital at least 10.5 percent of RWA, and liquidity at least 100 percent of outflows. All three must hold. Report each Boolean condition before the final Boolean.\n\nAnswer format: return exactly the lowercase token `true` or `false` and no additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report leverage condition.","position":1,"result_spec":{"allowed_values":["false","true"],"type":"enum"},"slot_id":"leverage_met"},{"description":"Report capital condition.","position":2,"result_spec":{"allowed_values":["false","true"],"type":"enum"},"slot_id":"capital_met"},{"description":"Report liquidity condition.","position":3,"result_spec":{"allowed_values":["false","true"],"type":"enum"},"slot_id":"liquidity_met"}]}}
{"answer_spec":{"allowed_values":["false","true"],"type":"enum"},"case_id":"t1_rkfgpqxmmejubsexjgjau","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local capital policy. Total capital in USD millions is 52.5. Current risk-weighted assets in USD millions are 400. The RWA increase in USD millions is 100. Add current RWA and the increase, divide capital by new RWA, convert to percent, and compare with an inclusive 10.5 percent threshold. Report new RWA and exact capital percent before the final Boolean.\n\nAnswer format: return exactly the lowercase token `true` or `false` and no additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report new RWA.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"new_rwa_usd_million"},{"description":"Report exact capital percent.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"new_capital_percent"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_tkovuy76gy3zt4zn3omz4","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local capital composition rule. Common equity in USD millions is 25. Additional Tier 1 amount in USD millions is 25. Total Tier 1 capital in USD millions is 200. Add the first two amounts, divide by total Tier 1 capital, convert to percent, and round only the final percent half up to two decimals. Report the eligible amount and exact ratio before the final percent.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report combined eligible capital.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"eligible_tier1_usd_million"},{"description":"Report exact composition ratio.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"composition_ratio"}]}}
{"answer_spec":{"allowed_values":["low_risk","medium_risk","high_risk"],"type":"enum"},"case_id":"t1_4gzl6iacca5zavozgys4s","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local compliance policy. Inherent risk score is 4. Control effectiveness ratio is 0.5. Incident score is 3. High-risk override is false. Residual risk equals inherent risk times one minus control effectiveness. Composite risk equals residual risk plus incident score. Return high_risk when composite risk is at least 8 or override is true; otherwise medium_risk when composite is at least 5; otherwise low_risk. High risk has precedence. Report residual and composite scores.\n\nAnswer format: return exactly one of these case-sensitive tokens and no additional text: `low_risk`, `medium_risk`, `high_risk`.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report residual risk.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"risk_point"},"slot_id":"residual_risk_score"},{"description":"Report composite risk.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"risk_point"},"slot_id":"composite_risk_score"},{"description":"Report high-risk trigger.","position":3,"result_spec":{"allowed_values":["false","true"],"type":"enum"},"slot_id":"high_trigger"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_wphghpobntm4sj7h47u4e","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local compliance policy. Base fine in USD is 25. Delay in whole days is 7. Daily penalty in USD per day is 1.25. Multiply delay by daily penalty, add base fine, and round only the final total half up to two decimals. Report delay penalty and exact unrounded total.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report exact delay penalty.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"delay_penalty_usd"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_qatnsu5gvv5jw7tbdtfbo","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local compliance policy. Violation count is 11. Fine per violation in USD is 9.09. Multiply the two values exactly and round only the final fine half up to two decimals. Report the exact unrounded fine before the final amount.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"risk_point"},"case_id":"t1_7wi3lji2x4euv5pitlg4w","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local compliance score. Region A risk score is 5. Region B risk score is 15. Region A supplied weight is 0.5. Region B supplied weight is 0.5. Multiply each score by its supplied weight and add the components without normalization. Round only the final score half up to two decimals. Report both exact components.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `risk_point` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report Region A component.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"risk_point"},"slot_id":"region_a_component"},{"description":"Report Region B component.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"risk_point"},"slot_id":"region_b_component"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"risk_point"},"case_id":"t1_sw7qfkayklnjf2ovnoste","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local compliance score. Control failure count is 14. Risk points per failure are 0.7143. Multiply exactly and round only the final score half up to two decimals. Report the exact weighted score before the final score.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `risk_point` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"allowed_values":["standard_risk","medium_risk","high_risk"],"type":"enum"},"case_id":"t1_pkcl5so46bvb2sw4f6uh6","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local policy; no real country, sanctions list, or sector data is used. The supplied jurisdiction base score is 6. The supplied sector multiplier is 1.5. The scenario high-risk override is false. The sector EDD flag is false. Multiply the score and multiplier exactly. The numeric band is high_risk at an exact composite of at least 8, medium_risk at an exact composite of at least 5 but below 8, and standard_risk below 5. The final label is high_risk when the numeric high threshold or high-risk override applies; otherwise it is medium_risk when the numeric medium threshold or EDD flag applies; otherwise it is standard_risk. Round only the composite trace half up to two decimals; all thresholds use the exact unrounded composite.\n\nAnswer format: return exactly one of these case-sensitive tokens and no additional text: `standard_risk`, `medium_risk`, `high_risk`.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report the exact composite with half-up two-decimal display.","position":1,"result_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"risk_point"},"slot_id":"composite_risk_score"},{"description":"Report the band from exact composite before overrides.","position":2,"result_spec":{"allowed_values":["standard_risk","medium_risk","high_risk"],"type":"enum"},"slot_id":"numeric_risk_band"}]}}
{"answer_spec":{"allowed_values":["low_risk","medium_risk","high_risk"],"type":"enum"},"case_id":"t1_r52s36beothqdqfw4cc2m","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local rating policy, not current law or external country data. The supplied residency risk points are 3. The account type is savings. The expected monthly transaction volume in whole USD is 25001. Account points are savings=1, business=3, and offshore=4. Volume points are 1 for volume at most USD 10000, 2 for volume above USD 10000 and at most USD 25000, 3 for volume above USD 25000 and at most USD 50000, and 4 for volume above USD 50000. Add a one-point escalation bonus exactly when account type is offshore and volume is above USD 25000; otherwise add zero. Add residency points, account points, volume points, and the escalation bonus exactly. Return low_risk for a total at most 5, medium_risk for a total from 6 through 8 inclusive, and high_risk for a total of at least 9. Report volume points, escalation bonus, and total points before the final label.\n\nAnswer format: return exactly one of these case-sensitive tokens and no additional text: `low_risk`, `medium_risk`, `high_risk`.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report the points from the exact volume band.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"risk_point"},"slot_id":"volume_risk_points"},{"description":"Report the offshore high-volume escalation bonus.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"risk_point"},"slot_id":"escalation_bonus"},{"description":"Report the complete risk-point total.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"risk_point"},"slot_id":"total_risk_points"}]}}
{"answer_spec":{"allowed_values":["individual_customer","trust_account","ngo_noncorporate_entity","partnership_customer","corporate_customer"],"type":"enum"},"case_id":"t1_yqcxyrtbghgtlvkvapo62","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local onboarding taxonomy, not current law or institutional policy. The account nature is trust. The number of account holders is 3. The identifiers personal_savings, joint, and minor_account belong to natural_person and map to individual_customer. The identifier trust belongs to legal_arrangement and maps to trust_account. The identifier nonprofit_organization belongs to nonprofit_entity and maps to ngo_noncorporate_entity. The identifier partnership belongs to partnership_entity and maps to partnership_customer. The identifiers business and offshore_company belong to legal_person and map to corporate_customer. Separately, one holder is single_holder and more than one holder is multiple_holders. Classify the legal-form family and holder configuration, then return the customer classification.\n\nAnswer format: return exactly one of these case-sensitive tokens and no additional text: `individual_customer`, `trust_account`, `ngo_noncorporate_entity`, `partnership_customer`, `corporate_customer`.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report the scenario-local legal-form family.","position":1,"result_spec":{"allowed_values":["natural_person","legal_person","legal_arrangement","nonprofit_entity","partnership_entity"],"type":"enum"},"slot_id":"legal_form_family"},{"description":"Report whether the holder count is single or multiple.","position":2,"result_spec":{"allowed_values":["single_holder","multiple_holders"],"type":"enum"},"slot_id":"holder_configuration"}]}}
{"answer_spec":{"allowed_values":["false","true"],"type":"enum"},"case_id":"t1_p33hgguhkaqcab4u7ecy6","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local document matrix, not current law or general KYC guidance. The submitted document is student_id. The requested use is address_verification. The identifiers passport and national_id_card are identity_only. The identifiers utility_bill, bank_statement, and rental_agreement are address_only. The identifier drivers_license is dual_purpose. The identifiers employee_id and student_id are unsupported. The purpose identity_verification accepts identity_only or dual_purpose; the purpose address_verification accepts address_only or dual_purpose. Classify the document category and determine whether it is valid for the requested use.\n\nAnswer format: return exactly the lowercase token `true` or `false` and no additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report the scenario-local document category.","position":1,"result_spec":{"allowed_values":["identity_only","address_only","dual_purpose","unsupported"],"type":"enum"},"slot_id":"document_category"}]}}
{"answer_spec":{"allowed_values":["low_risk","medium_risk","high_risk"],"type":"enum"},"case_id":"t1_4z6zqzokwtm25t6t6ma6m","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local source-of-funds policy, not current law or external country data. The supplied source risk score is 4. The supplied jurisdiction risk score is 3. The deposit amount in whole USD is 250000. The supplied evidence traceability is low. Add the two scores exactly. The high_value_low_traceability route applies exactly when the amount is at least USD 100000 and traceability is low. Return high_risk when the total score is at least 12 or that combination route applies; otherwise return medium_risk when the total is at least 8; otherwise return low_risk. Report the total score and combination route before the final label.\n\nAnswer format: return exactly one of these case-sensitive tokens and no additional text: `low_risk`, `medium_risk`, `high_risk`.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report source score plus jurisdiction score.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"risk_point"},"slot_id":"total_risk_score"},{"description":"Report the named amount-and-traceability route.","position":2,"result_spec":{"allowed_values":["standard_amount_route","high_value_low_traceability_route"],"type":"enum"},"slot_id":"amount_traceability_route"}]}}
{"answer_spec":{"allowed_values":["false","true"],"type":"enum"},"case_id":"t1_ry4h264nzankl45lrarx2","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local securities policy. Ownership percent is 49.999. Disclosure threshold percent is 50. Compute signed margin as ownership minus threshold. Disclosure is required exactly when ownership is at least the threshold, including equality. Report margin and final Boolean.\n\nAnswer format: return exactly the lowercase token `true` or `false` and no additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report signed ownership margin.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"ownership_margin_percent"}]}}
{"answer_spec":{"allowed_values":["timely_disclosure","late_disclosure","immediate_escalation"],"type":"enum"},"case_id":"t1_5hyghc5eynll6jicst3mo","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local disclosure policy. Event day offset is 50. Disclosure day offset is 52. Allowed delay in whole days is 2. Leak flag is false. Delay equals disclosure day minus event day. A disclosure is late only when delay is strictly greater than the allowance; equality is timely. Return immediate_escalation when leak flag is true, otherwise late_disclosure when late, otherwise timely_disclosure. Leak precedence is absolute. Report delay and late condition.\n\nAnswer format: return exactly one of these case-sensitive tokens and no additional text: `timely_disclosure`, `late_disclosure`, `immediate_escalation`.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report signed disclosure delay.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"days"},"slot_id":"disclosure_delay_days"},{"description":"Report late condition.","position":2,"result_spec":{"allowed_values":["false","true"],"type":"enum"},"slot_id":"late_condition"}]}}
{"answer_spec":{"allowed_values":["false","true"],"type":"enum"},"case_id":"t1_7zoso3wwhpu5yqleqszn2","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local securities policy. Ownership percent is 5. Transaction value in USD is 100000.001. Ownership threshold percent is 5. Value threshold in USD is 100000. Reporting is required when ownership is at least its threshold or value is at least its threshold. Equality triggers each branch. Report both trigger Booleans before the final Boolean.\n\nAnswer format: return exactly the lowercase token `true` or `false` and no additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report ownership trigger.","position":1,"result_spec":{"allowed_values":["false","true"],"type":"enum"},"slot_id":"ownership_trigger"},{"description":"Report value trigger.","position":2,"result_spec":{"allowed_values":["false","true"],"type":"enum"},"slot_id":"value_trigger"}]}}
{"answer_spec":{"allowed_values":["false","true"],"type":"enum"},"case_id":"t1_ml42i7q5uuhjejr4moaik","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local offer policy, not any real exemption. Annual income in USD is 50000. Net worth in USD is 75000. Proposed investment in USD is 7500. The scenario limit is exactly 10 percent of the larger of income and net worth. The proposal is allowed when it is at most that limit, including equality. Report the selected financial base and limit before the final Boolean.\n\nAnswer format: return exactly the lowercase token `true` or `false` and no additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report selected financial base.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"financial_base_usd"},{"description":"Report exact investment limit.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"investment_limit_usd"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_kmxakvotskvbccjqixtq6","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local calculation, with no legal conclusion. Share count is 11. Purchase price per share in USD is 5. Sale price per share in USD is 6. Subtract purchase price from sale price, multiply by share count, and round only the final signed gain half up to two decimals. Report gain per share and exact total.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report signed gain per share.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"gain_per_share"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_awr4dnrlt5ywgdhvomd7q","dataset_version":"task1-v4","question":"A bond has a quoted clean price of USD 1010, face value USD 2100, annual coupon rate 0 percent, and 4 equal coupon payments per year. Settlement is 110 days after the last coupon in a coupon period of 180 days. Use simple accrued interest = (face x coupon rate/100 / payments per year) x (elapsed days / period days), then dirty price = clean price + accrued interest. No other day-count adjustment applies.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Annual coupon amount.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"annual_coupon_trace"},{"description":"Coupon per payment period.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"coupon_per_period_trace"},{"description":"Simple accrued interest.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"accrued_interest_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_kfmhyy2u3netyunkgu24w","dataset_version":"task1-v4","question":"A one-year bond has face value USD 2100, an annual coupon rate of 1 percent of face value, and an effective annual yield of 3 percent. The coupon and face value are both paid at year end. Compute price = (face value + coupon)/(1 + yield/100) exactly.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Annual coupon payment.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"annual_coupon_trace"},{"description":"Face value plus year-end coupon.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"maturity_cash_flow_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_gjlqwj736a4k5ldzhwz5w","dataset_version":"task1-v4","question":"A three-year bond has face value USD 2100, pays an annual coupon equal to 0 percent of face value at each year end, and has an effective annual yield of 3 percent. Discount the year-one coupon by (1+y), the year-two coupon by (1+y)^2, and the year-three coupon plus face value by (1+y)^3, then sum exactly.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Annual coupon payment.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"annual_coupon_trace"},{"description":"Final coupon plus face value.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"terminal_cash_flow_trace"},{"description":"PV of final cash flow.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"pv_terminal_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_7knymdh2cjntiad7jfgxq","dataset_version":"task1-v4","question":"A two-year bond has face value USD 3750 and trades exactly at par, so its current clean price equals face value. It pays one annual coupon at each year end at a rate of 10 percent of face value, with the second coupon paid together with principal. Under annual compounding, a par bond's effective annual YTM equals annual coupon divided by face value. Compute that exact YTM percent.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Annual coupon payment.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"annual_coupon_trace"},{"description":"Exact par-bond yield ratio.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"ytm_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_nhx7qohfyjwzjrgqxnpuq","dataset_version":"task1-v4","question":"A zero-coupon bond pays USD 2100 at maturity in 5 years. Its effective annual yield is 2 percent. Compute price = face value / (1 + yield/100)^years with exact arithmetic and no intermediate rounding.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact maturity discount denominator.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"dimensionless"},"slot_id":"discount_denominator_trace"}]}}
{"answer_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"count"},"case_id":"t1_vsly5xdmsyppeetnvqayy","dataset_version":"task1-v4","question":"Convert 320 whole euros using EUR/USD = 2 USD per euro and GBP/USD = 1 USD per pound. Compute the exact cross rate GBP per EUR = (USD per EUR)/(USD per GBP), then multiply by euros. The supplied exact inputs produce a whole number of pounds; do not round the cross rate.\n\nAnswer format: return only the exact numeric value interpreted in `count`, using finite-decimal notation when it terminates in base 10 and an irreducible `numerator/denominator` fraction otherwise, with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact implied GBP per EUR cross rate.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"dimensionless"},"slot_id":"cross_rate_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_d3hcgxg2wmb2kjg6qyffi","dataset_version":"task1-v4","question":"Convert 375 units of a foreign base currency to USD at a direct quote of USD 3.5 per foreign unit. Because the quote is USD per base unit, multiply the amount by the quote. Use exact arithmetic.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_2komnyrfhywv4rrm5z3hu","dataset_version":"task1-v4","question":"A trader buys 65000 base-currency units at USD 1.1 per unit and closes the long position at USD 1.16 per unit. One pip is a quote change of USD 0.0001 per unit. Compute signed pip difference = (close - open)/pip size, pip value = pip size x position units, and P/L = pip difference x pip value. A negative final value is a loss.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Signed quote movement.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"quote_change_trace"},{"description":"Signed number of pips.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"dimensionless"},"slot_id":"pip_difference_trace"},{"description":"USD value per pip.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"pip_value_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_yjkvik55dmqph3267w7ig","dataset_version":"task1-v4","question":"Start with USD 2100. The exact conversion rates are 3 units of currency A per USD, 2 units of currency B per unit of A, and USD 0.5 per unit of B. Convert USD to A, A to B, and B back to USD by multiplication, then compute ending USD minus starting USD. Generated inputs produce whole intermediate currency counts; use no fees or intermediate rounding.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Currency A units after trade one.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"count"},"slot_id":"foreign_a_trace"},{"description":"Currency B units after trade two.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"count"},"slot_id":"foreign_b_trace"},{"description":"USD after completing the cycle.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"ending_usd_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_7rejak2qso5hp7trn6f4k","dataset_version":"task1-v4","question":"A USD-quoted FX position contains 120000 base-currency units. One pip changes the USD quote by USD 0.0001 per base unit. Compute the USD value of one pip as position units x pip size. Use exact arithmetic.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_count"},"case_id":"t1_l2kfyzm5tdm5mqfxsgmry","dataset_version":"task1-v4","question":"A call option has spot price USD 135 per share and strike price USD 92 per share. Compute intrinsic value per share = max(spot - strike, 0) using exact arithmetic.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_count` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Signed spot-minus-strike amount.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"moneyness_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_count"},"case_id":"t1_jr2zpophyvox4lttrgamo","dataset_version":"task1-v4","question":"An exact factorized European call scenario supplies spot price USD 155 per share, strike USD 123, exact first factor N(d1) = 0.6, exact second factor N(d2) = 0.25, and exact strike discount factor = 0.9. Treat these factors as participant-visible scenario inputs and do not derive them with logs, roots, exponentials, CDFs, or market data. Compute C = spot x N(d1) - strike x discount factor x N(d2) exactly.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_count` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Spot-weighted first term.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"weighted_spot_trace"},{"description":"Discounted strike before the second factor.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"discounted_strike_trace"},{"description":"Fully weighted discounted-strike term.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"weighted_strike_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_jrxknsok6raltcfzjveue","dataset_version":"task1-v4","question":"A long call costs a premium of USD 13 per share, has strike price USD 100, and expires when the underlying is USD 135 per share. Compute payoff = max(expiration spot - strike, 0), net P/L = payoff - premium, and ROI = net P/L / premium x 100 percent. Use exact arithmetic.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Expiration call payoff per share.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"call_payoff_trace"},{"description":"Net profit or loss per share.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"net_profit_loss_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_count"},"case_id":"t1_bmlkhlpzhct4ywtjr3b4w","dataset_version":"task1-v4","question":"A one-period binomial call has spot price USD 155 per share, strike USD 20, up multiplier 2, down multiplier 0.5, and one-period risk-free rate 4 percent. The supplied values satisfy up multiplier > 1 + rate/100 > down multiplier. Compute state prices, state payoffs max(S-K,0), risk-neutral q = [(1+r)-d]/(u-d), and call value = [q C_u + (1-q) C_d]/(1+r). Keep all steps exact.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_count` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Call payoff in the up state.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"up_payoff_trace"},{"description":"Call payoff in the down state.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"down_payoff_trace"},{"description":"Exact risk-neutral up probability.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"up_probability_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_count"},"case_id":"t1_qw5n7sssrin3ahxnfty7q","dataset_version":"task1-v4","question":"A put option has spot price USD 135 per share and strike price USD 142 per share. Compute intrinsic value per share = max(strike - spot, 0) using exact arithmetic.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_count` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Signed strike-minus-spot amount.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"moneyness_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_pmvieqhhiemu2jozndlwc","dataset_version":"task1-v4","question":"A stock pays an annual dividend of USD 4 per share and trades at USD 95 per share. Compute dividend yield = annual dividend / current price x 100 percent. Keep the ratio exact until final rounding.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact dividend-yield ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"yield_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_count"},"case_id":"t1_w3qwkdibliynykl5gxcxq","dataset_version":"task1-v4","question":"A company has a P/E multiple of 10, total earnings of USD 2375000, and 210000 shares outstanding. Compute exact EPS = total earnings / shares outstanding, then implied share price = P/E x EPS. Do not round EPS.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_count` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact earnings per share before final multiplication.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"earnings_per_share_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_g66lvopw4x2hnaookxvz6","dataset_version":"task1-v4","question":"An investor buys 65 shares at USD 61 per share and later sells them at USD 66 per share. Compute signed capital gain = total sale proceeds - total purchase cost. A negative result is a capital loss. Use exact arithmetic.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Total purchase cost.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"purchase_cost_trace"},{"description":"Total sale proceeds.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"sale_proceeds_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_kdb6yy7bl2ulev4pixlwe","dataset_version":"task1-v4","question":"An investor buys 75 shares at USD 41 each, receives a holding-period dividend of USD 3 per share, and sells all shares at USD 45 each. Compute total dollar return = sale proceeds + dividends - purchase cost. Use exact arithmetic and round only the final dollar result.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Total purchase cost.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"purchase_cost_trace"},{"description":"Total dividends received.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"total_dividends_trace"},{"description":"Total sale proceeds.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"sale_proceeds_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_kndzndagav5y2vvvojjee","dataset_version":"task1-v4","question":"An investor buys 21 shares at USD 31 each and 37 more shares at USD 41 each, then sells all shares at USD 57 each. Compute each lot cost, total shares, exact total cost basis, exact average cost per share, sale proceeds, and final net profit = proceeds - total cost. Do not round the average cost.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Total shares across both lots.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"count"},"slot_id":"total_shares_trace"},{"description":"Exact average cost per share.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"average_cost_trace"},{"description":"Total sale proceeds.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"sale_proceeds_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"multiple"},"case_id":"t1_szgko675wtxnvxzbqgfj4","dataset_version":"task1-v4","question":"Net sales are 1100000 USD, beginning total assets are 1400000 USD, and ending total assets are 1470000 USD. Use the arithmetic mean of beginning and ending assets. Compute asset turnover.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `multiple` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Arithmetic mean of beginning and ending assets.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"multiple"},"case_id":"t1_5cwwqlg23obgz4ov4yw3e","dataset_version":"task1-v4","question":"Net sales are 700000 USD in both periods. Average total assets were 1400000 USD in the prior period and increase by 140000 USD in the current period. Compute the decline in asset turnover: prior-period turnover minus current-period turnover.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `multiple` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Prior-period asset turnover.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"trace_1"},{"description":"Current-period asset turnover.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"multiple"},"case_id":"t1_iys46fvp7o2coup4fleve","dataset_version":"task1-v4","question":"A company reports net sales of 1080000 USD and average total assets of 720000 USD for the same period. Compute asset turnover = net sales / average total assets.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `multiple` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"multiple"},"case_id":"t1_ndipjgxpr2cddxyzw73j4","dataset_version":"task1-v4","question":"Net sales are 1000000 USD and the unadjusted asset base is 2000000 USD. A depreciation adjustment of 300000 USD reduces that asset base, with sales unchanged. Compute the increase in asset turnover: adjusted turnover minus unadjusted turnover.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `multiple` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Asset turnover before the adjustment.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"trace_1"},{"description":"Asset base after deducting depreciation.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_2"},{"description":"Asset turnover after the adjustment.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"trace_3"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"multiple"},"case_id":"t1_evslruvlh6g7byjpj5tnc","dataset_version":"task1-v4","question":"Current net sales are 1800000 USD and current assets are 2300000 USD. Scenario 1 adds 380000 USD of assets and then deducts 150000 USD, with sales unchanged. Scenario 2 leaves assets unchanged and increases sales by 48 percent. Compute Scenario 2 asset turnover minus Scenario 1 asset turnover.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `multiple` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Scenario 1 asset turnover.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"trace_1"},{"description":"Scenario 2 asset turnover.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"multiple"},"case_id":"t1_j4raou6pcmkkulu6hdfig","dataset_version":"task1-v4","question":"Total liabilities are 350000 USD and total equity before an owner capital injection is 210000 USD. The injection adds 25200 USD to equity and does not change liabilities. Compute debt-to-equity after the injection.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `multiple` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Equity after the capital injection.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"multiple"},"case_id":"t1_yjppicvklmaqzsqpstbk4","dataset_version":"task1-v4","question":"Before conversion, total liabilities are 75000 USD and equity is 45000 USD. Convertible debt of 23000 USD is fully converted: liabilities decrease and equity increases by that same amount. Compute debt-to-equity after conversion.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `multiple` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Liabilities after conversion.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"},{"description":"Equity after conversion.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"multiple"},"case_id":"t1_py22mvfjvxmjb5gwfn562","dataset_version":"task1-v4","question":"Opening total liabilities are 700000 USD and equity is 370000 USD. During the period, the company repays 126000 USD of liabilities and incurs 126000 USD of new liabilities. Equity is unchanged. Compute closing debt-to-equity.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `multiple` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Liabilities after repayment and before new borrowing.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"},{"description":"Closing liabilities after new borrowing.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"multiple"},"case_id":"t1_pvq4ffdeo7wz6f4d2ssxs","dataset_version":"task1-v4","question":"A company reports total liabilities of 34000 USD and total equity of 18000 USD. Compute debt-to-equity = total liabilities / total equity.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `multiple` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"multiple"},"case_id":"t1_hunhgnr6votaehxqtmq7w","dataset_version":"task1-v4","question":"Current liabilities are 1050000 USD and current equity is 700000 USD. In the debt-financing scenario, the company issues 189000 USD of debt and equity is unchanged. In the equity-financing scenario, it issues 224000 USD of equity and liabilities are unchanged. Compute debt-scenario debt-to-equity minus equity-scenario debt-to-equity.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `multiple` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Debt-to-equity under debt financing.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"trace_1"},{"description":"Debt-to-equity under equity financing.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"multiple"},"case_id":"t1_ahabyxztyebjmgpjg76qk","dataset_version":"task1-v4","question":"Current assets are 140000 USD, including inventory 30000 USD and prepaid expenses 11000 USD. Current liabilities are 70000 USD. Compute the quick ratio after excluding both inventory and prepaid expenses; also derive the current ratio as a trace.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `multiple` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Current ratio before exclusions.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"trace_1"},{"description":"Quick assets after excluding inventory and prepayments.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"multiple"},"case_id":"t1_yhgk3jwfqar6ezalx3hku","dataset_version":"task1-v4","question":"A company reports current assets of 33400 USD and current liabilities of 15800 USD. Compute current ratio = current assets / current liabilities.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `multiple` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_wd7f6wjiovj72kp2zsnrs","dataset_version":"task1-v4","question":"Current assets comprise cash 125000 USD, marketable securities 35000 USD, accounts receivable 100000 USD, inventory 65000 USD, and prepaid expenses 1000 USD. Current liabilities are 180000 USD and the minimum quick ratio is 2.2. Quick assets include only cash, marketable securities, and accounts receivable. If new quick assets do not change liabilities, compute the minimum additional quick assets needed, floored at zero.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Current ratio from all current assets.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"trace_1"},{"description":"Current quick ratio.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"trace_2"},{"description":"Quick assets required at the minimum ratio.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_3"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"multiple"},"case_id":"t1_cu3f7wou5q34knb3mwak6","dataset_version":"task1-v4","question":"Current assets are 70000 USD, including inventory of 17500 USD, and current liabilities are 35000 USD. Assume inventory is the only non-quick current asset. Compute quick ratio = (current assets minus inventory) / current liabilities.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `multiple` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Current assets excluding inventory.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_y64esefrqgyf74bbbomxe","dataset_version":"task1-v4","question":"Current assets are 300000 USD, including inventory 60000 USD and prepaid expenses 15000 USD. Current liabilities are 150000 USD and the target quick ratio is 1.9. Assume any added amount is a quick asset and liabilities do not change. Compute the minimum additional quick assets needed, floored at zero.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Current quick assets.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"},{"description":"Quick assets required at the target ratio.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_f5ef6k3pcvg3l6xs5bvna","dataset_version":"task1-v4","question":"Revenue is 650000 USD, cost of goods sold is 403000 USD, and net income is 91000 USD. Compute the gross-to-net margin gap in percentage points: gross profit margin minus net profit margin.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Gross profit margin as a percent.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"trace_1"},{"description":"Net profit margin as a percent.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_ekyi7ef2qt3b4xflaztre","dataset_version":"task1-v4","question":"Revenue is 370000 USD and cost of goods sold is 251600 USD for the same period. Compute gross profit margin = (revenue minus cost of goods sold) / revenue, expressed as a percent.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Revenue less cost of goods sold.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"},{"description":"Gross profit divided by revenue.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_lte3bjiaa4ugb5aq5mfl4","dataset_version":"task1-v4","question":"A company reports revenue of 280000 USD and net income of 67200 USD for the same period. Compute net profit margin as a percent of revenue.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Net income divided by revenue.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"trace_1"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_oo7oycdugvgpnfg3s2xay","dataset_version":"task1-v4","question":"Revenue is 600000 USD, cost of goods sold is 342000 USD, and operating expenses excluding cost of goods sold are 138000 USD. Compute operating profit margin = (revenue minus both cost categories) / revenue, expressed as a percent.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Revenue less cost of goods sold.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"},{"description":"Operating profit after both cost categories.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_t3re2o7beqojjvasmic6u","dataset_version":"task1-v4","question":"Revenue is 900000 USD and current net income is 135000 USD. The target net profit margin is 17 percent, with revenue held constant. Compute the minimum additional net income needed to reach the target, floored at zero.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Current net margin as a percent.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"trace_1"},{"description":"Net income required at the target margin.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"count"},"case_id":"t1_h6g7ojbvfyepmzjjbgna2","dataset_version":"task1-v4","question":"A fictional hardship plan uses a zero-interest equal-principal policy, fully replacing ordinary amortization. Initial principal is 2600 USD, the scheduled monthly principal payment is 100 USD, 26 whole monthly payments have been made, and an extra payment of 0 USD is then applied. Scheduled principal paid equals monthly payment times months paid. Balance before extra payment is the larger of initial principal minus scheduled principal paid and zero. Balance after extra payment is the larger of that balance minus extra payment and zero. Remaining payoff time equals balance after extra payment divided by the monthly principal payment. What is the remaining payoff time in months?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `count` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Principal removed by scheduled payments.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"scheduled_paid_trace"},{"description":"Balance before the extra payment.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"balance_before_trace"},{"description":"Balance after the extra payment.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"balance_after_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_tfgpanbop3ku6g32t3ujq","dataset_version":"task1-v4","question":"A fictional banking summary has already aggregated three category totals: Category A is 230 USD, Category B is 220 USD, and Category C is 210 USD. First take the larger of A and B, then take the larger of that result and C. What is the highest category total in USD? Ties return the same numeric amount, so no tie-breaking label is needed.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Larger of the first two category totals.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"max_a_b_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_fdj6bsk2kclxixfs2ihzs","dataset_version":"task1-v4","question":"A fictional digital account receives 2507 USD at the end of each month for 14 months. Its monthly compound rate is 11 percent. Convert the rate to a ratio i. Under the disclosed ordinary-annuity rule, future value equals monthly deposit times ((1+i) raised to the number of months minus 1) divided by i. What is the future value in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Converted monthly rate ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"monthly_rate_trace"},{"description":"Exact compound growth power.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"growth_power_trace"},{"description":"Exact ordinary-annuity factor.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"annuity_factor_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_jz7pts764kdxdv7idof4m","dataset_version":"task1-v4","question":"A fictional digital savings account starts with 2507 USD, earns simple annual interest of 11 percent, and remains open for 1 years. Convert the percentage to a ratio. Interest equals principal times annual ratio times years, and ending balance equals principal plus interest. What is the ending balance in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact accrued simple interest.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"simple_interest_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_34bhzhdfarslrwa3mpyky","dataset_version":"task1-v4","question":"A fictional banking app sends 2507 USD and charges 10 percent of the transfer amount. Convert the percentage to a ratio, multiply by transfer amount to obtain the fee, then add fee to transfer amount. What total amount is deducted in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact transfer fee amount.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"fee_amount_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_xnaqwsb6h4mfk3ciebfra","dataset_version":"task1-v4","question":"A fictional payment batch has total sales of 2507 USD across 157 transactions. Pricing is 10 USD per transaction plus 10 percent of total sales. Convert the percentage to a ratio. Multiply count by the fixed per-transaction fee, multiply sales by the variable ratio, add the two fees, divide by total sales, and convert the result to percent. What is the effective fee rate in percent?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Aggregate fixed fees.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"fixed_fee_total_trace"},{"description":"Aggregate variable fees.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"variable_fee_total_trace"},{"description":"Total batch fees.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"total_fees_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_hu5x6hqhs4nshl67s2uzk","dataset_version":"task1-v4","question":"A fictional purchase costs 2507 USD. A buy-now-pay-later service adds 10 percent, then divides the total evenly across 18 installments. Convert the fee to a ratio, multiply purchase price by one plus that ratio, and divide by installment count. What is each installment in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Converted service fee ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"fee_ratio_trace"},{"description":"Exact total amount due.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"total_due_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_z34bpbfqstixhxhb7baiu","dataset_version":"task1-v4","question":"A fictional merchant processes a sale of 2507 USD and pays a merchant discount fee of 11 percent. Convert the percentage to a ratio, multiply sale amount by one minus that ratio, and report the result. What net amount does the merchant receive in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Fraction retained after processing fee.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"merchant_keep_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_bsnxgnstulsape3ezmbbu","dataset_version":"task1-v4","question":"A fictional cross-border settlement starts from a notional amount of 2507 USD under a local accounting convention. The disclosed conversion multiple is 2.1, the platform spread is 10 percent, and the fixed processing fee is 10 USD. Convert spread to a ratio. The platform multiple equals conversion multiple times one minus spread ratio. Settlement before fee equals source notional times that platform multiple. Subtract the fixed fee. What net settlement amount is reported in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Conversion multiple after spread.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"platform_multiple_trace"},{"description":"Settlement before fixed fee.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"before_fee_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_46jlgzh64w2lfnuxgod3w","dataset_version":"task1-v4","question":"A fictional monthly plan processes 111 transactions averaging 100 USD. It charges subscription 31 USD, flat fee 0.1 USD per transaction, 2 percent on sales up to 11100 USD, and 3 percent on sales above the cap. Total sales equal count times average value. Tier-one sales are the smaller of total sales and cap; tier-two sales are the larger of total sales minus cap and zero. Convert both rates to ratios, compute tier fees, add subscription and flat fees, divide total fees by sales, then convert to percent. What is the effective monthly fee rate in percent?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact total monthly sales.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"total_sales_trace"},{"description":"Sales above the first-tier cap.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"tier_two_sales_trace"},{"description":"Exact total monthly fees.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"total_fees_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_klydpvgxp3y7bhsj6tcze","dataset_version":"task1-v4","question":"A fictional two-asset portfolio holds 1260 USD in equities and 840 USD in bonds. Its target equity allocation is 60 percent. Convert target to a ratio, add the two holdings, multiply total value by target ratio, then subtract current equity value. What signed equity trade is required in USD, where positive means buy and negative means sell?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Total portfolio value.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"total_value_trace"},{"description":"Target equity value.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"target_equity_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_vnmgaz26rv77z6tqvu4ec","dataset_version":"task1-v4","question":"A fictional plan deposits 2507 USD at each month end for 14 months. Its monthly return is 11 percent, and a one-time ending advisory fee of 10 percent is applied to accumulated value. Convert rates to ratios. Before-fee value equals contribution times ((1+monthly return) raised to months minus 1) divided by monthly return. Multiply by one minus ending-fee ratio. What is the projected value after fee in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact compound growth power.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"growth_power_trace"},{"description":"Exact ordinary-annuity factor.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"annuity_factor_trace"},{"description":"Accumulated value before fee.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"before_fee_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_goguum6dxtr5iyssxal2i","dataset_version":"task1-v4","question":"A fictional robo-advised portfolio is worth 2507 USD and pays an advisory fee of 10 percent of assets. Convert the fee to a ratio and multiply portfolio value by one minus that ratio. What is the portfolio value after the fee in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Fraction retained after advisory fee.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"keep_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_kuvdbz5dbxai3brnmbxp4","dataset_version":"task1-v4","question":"A fictional portfolio starts at 2507 USD, has a signed one-year gross return of 3 percent, and then pays 10 percent of ending assets. Convert both percentages to ratios. Multiply starting value by one plus return ratio, then by one minus fee ratio. What is the ending value after fee in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Gross-return growth multiple.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"growth_multiple_trace"},{"description":"Ending value before advisory fee.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"before_fee_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_scs7q4eohmjezjivk7qta","dataset_version":"task1-v4","question":"Under a fictional local tax policy, 21 shares have cost basis 111 USD per share and current price 111 USD per share. The allowed marginal tax rate is 20 percent. Loss per share is the larger of cost basis minus current price and zero. Multiply by share count for eligible loss, convert tax rate to a ratio, and multiply. What tax savings result in USD?\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Nonnegative loss per share.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"loss_per_share_trace"},{"description":"Total eligible loss.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"eligible_loss_trace"},{"description":"Converted marginal tax ratio.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"tax_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_t75h6upp73ixgifhjjo5y","dataset_version":"task1-v4","question":"An annually compounded account will total USD 13663 after 2 years at an annual rate of 5 percent. Infer P = A/(1 + r/100)^n, then compute interest A - P. Use exact arithmetic and round only the final interest.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact annual compound multiplier.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"dimensionless"},"slot_id":"growth_multiplier_trace"},{"description":"Implied starting principal.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"implied_principal_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_zhapr37wuhqi3a3x7d5c2","dataset_version":"task1-v4","question":"An account starts with USD 15500. After 3 years, an additional USD 1050 is deposited. The annual compound rate is 4 percent, and the account then remains invested for 4 more years. Compute the ending value of each contribution separately, add them, and subtract both contributions. Use exact arithmetic and round only the final interest.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Ending value of the initial principal.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"initial_ending_trace"},{"description":"Ending value of the later deposit.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"deposit_ending_trace"},{"description":"Combined ending balance.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"ending_balance_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_j5sorgko6yuwjahrzhkrg","dataset_version":"task1-v4","question":"An account starts with USD 3221, has a nominal annual rate of 8 percent, and compounds quarterly for 4 years. Use m = 4, A = P(1 + (r/100)/m)^(m n), and interest = A - P. Use exact arithmetic and do not round intermediate values.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact quarterly rate ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"quarterly_rate_trace"},{"description":"Ending account balance.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"ending_balance_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_rixhhp2wrz2hrifw2jpjc","dataset_version":"task1-v4","question":"An account starts with USD 2507, earns a nominal annual rate of 2 percent, and compounds annually for 2 years. Using exact arithmetic, compute A = P(1 + r/100)^n and then compound interest A - P. Do not round intermediate values.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Ending account balance before final subtraction.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"ending_balance_trace"},{"description":"Exact compound growth multiplier.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"dimensionless"},"slot_id":"growth_multiplier_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_srxcnblox5zl2a2uk64oo","dataset_version":"task1-v4","question":"USD 7750 is compounded semiannually. For the first 3 years the nominal annual rate is 10 percent; for the next 1 years it is 3 percent. For each phase use (1 + (r/100)/2)^(2 years), multiply the phase factors, and subtract the original principal. Use exact arithmetic with no intermediate rounding.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"First phase growth multiplier.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"dimensionless"},"slot_id":"first_growth_trace"},{"description":"Second phase growth multiplier.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"dimensionless"},"slot_id":"second_growth_trace"},{"description":"Ending balance before final subtraction.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"ending_balance_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_kvrn3syb3qnamhumiyya4","dataset_version":"task1-v4","question":"An investment costs 32000 USD at time 0, and that amount remains its tax basis. Exactly one year later it is sold for 37001 USD. Selling cost of 1000 USD is paid first. Capital-gains tax equals 20 percent of the strictly positive net gain, defined as sale price minus selling cost minus tax basis. The after-tax net sale proceeds are the only terminal cash flow. Compute the effective after-tax annual IRR as a percentage.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Sale proceeds after selling cost.","position":1,"result_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"slot_id":"net_sale_proceeds_trace"},{"description":"Gain subject to capital-gains tax.","position":2,"result_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"slot_id":"taxable_gain_trace"},{"description":"Terminal net sale proceeds after tax.","position":3,"result_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"slot_id":"after_tax_proceeds_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_2o27jkbcxmbqjlmq52n26","dataset_version":"task1-v4","question":"An investment costs 32000 USD at time 0, and that amount remains its tax basis. Exactly one year later it is sold for 36001 USD. Capital-gains tax equals 20 percent of the strictly positive gain, defined as sale price minus tax basis. The after-tax sale proceeds are the only terminal cash flow. Compute the effective after-tax annual IRR as a percentage.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Gain subject to capital-gains tax.","position":1,"result_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"slot_id":"taxable_gain_trace"},{"description":"Capital-gains tax paid at sale.","position":2,"result_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"slot_id":"gain_tax_trace"},{"description":"Terminal sale proceeds after tax.","position":3,"result_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"slot_id":"after_tax_proceeds_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_zvggfocjr4tojn7zzc6iq","dataset_version":"task1-v4","question":"An investor pays 8000 USD at time 0 for a one-year 10000 USD par bond. Its 4 percent nominal annual coupon is paid in two equal semiannual coupons. The first coupon is received after six months and immediately reinvested for the remaining six months at a simple annual rate of 5 percent. At maturity the investor receives the 10000 USD par value, the second semiannual coupon, and the accumulated first coupon. There are no other cash flows. Compute the one-year effective terminal-value IRR as a percentage.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Amount of each semiannual coupon.","position":1,"result_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"slot_id":"semiannual_coupon_trace"},{"description":"Maturity value of the first coupon.","position":2,"result_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"slot_id":"reinvested_first_coupon_trace"},{"description":"Total maturity cash including both coupons and par.","position":3,"result_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"slot_id":"terminal_cash_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_sxgkwgxjx3ega4qcnml7k","dataset_version":"task1-v4","question":"An investment requires 40000 USD at time 0. Exactly one year later it is sold for 45001 USD, and 1000 USD of selling costs is paid at that sale. Net sale proceeds exceed the initial investment, and there are no other cash flows. Compute the effective annual IRR as a percentage.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Net sale proceeds after selling cost.","position":1,"result_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"slot_id":"net_sale_proceeds_trace"},{"description":"Exact one-year gross return multiple.","position":2,"result_spec":{"rounding":{"decimal_places":6,"mode":"half_up"},"type":"decimal","unit":"multiple"},"slot_id":"gross_return_multiple_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_6b2ezbfl7titad2jfd6ak","dataset_version":"task1-v4","question":"An investment costs 32000 USD at time 0, and that amount remains its tax basis. It is sold exactly six months later for 40001 USD, with 1000 USD of selling cost paid at sale. Capital-gains tax equals 25 percent of the strictly positive net gain, defined as sale price minus selling cost minus tax basis. The after-tax net sale proceeds are the only terminal cash flow. Compute the effective annualized after-tax IRR as a percentage. For the exact six-month holding period, square the after-tax gross return multiple before subtracting one.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Sale proceeds after selling cost.","position":1,"result_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"slot_id":"net_sale_proceeds_trace"},{"description":"Six-month terminal proceeds after tax.","position":2,"result_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"slot_id":"after_tax_proceeds_trace"},{"description":"Exact six-month after-tax gross return multiple.","position":3,"result_spec":{"rounding":{"decimal_places":6,"mode":"half_up"},"type":"decimal","unit":"multiple"},"slot_id":"six_month_gross_multiple_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_nr5k5psz754jhlwsq4vvo","dataset_version":"task1-v4","question":"A project costs USD 8750 now and generates USD 1915 at each year-end for four years. It also has USD 1050 of salvage at the end of year four. At an annual discount rate of 4 percent, discount four separate savings payments, combine the fourth saving with salvage before discounting, sum all present values, and subtract the initial investment. Use exact arithmetic throughout.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Combined year-four savings and salvage.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"year_four_total_trace"},{"description":"Present value of the year-four total.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"pv_year_four_trace"},{"description":"Total present value of benefits.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"total_pv_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_zaczlwxlnn4rh6zzk7dk2","dataset_version":"task1-v4","question":"A project costs USD 11300 now and pays USD 2295, USD 2505, USD 2815, and USD 3125 at the ends of years one through four. A cleanup outflow of USD 840 also occurs at the end of year four. The annual discount rate is 9 percent. Discount every dated cash flow exactly, subtract the initial investment and the discounted cleanup cost, and round only the final NPV.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Total PV of operating inflows.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"gross_pv_trace"},{"description":"Present value of cleanup outflow.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"pv_cleanup_trace"},{"description":"Value after subtracting initial investment, before cleanup.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"after_initial_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_psfm4z7vfoghzrzit2xyu","dataset_version":"task1-v4","question":"A project costs USD 2100 at time zero and pays USD 2150 at the end of year one. The annual discount rate is 20 percent. Compute NPV = CF1/(1 + r/100) - I0 with exact arithmetic and no intermediate rounding.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Present value of the year-one cash flow.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"present_value_trace"},{"description":"Exact one-year discount denominator.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"discount_factor_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_jtcsnukdw7wyrjatfebcm","dataset_version":"task1-v4","question":"A project costs USD 7200 now. It pays USD 1140, USD 1505, and USD 1870 at the ends of years one through three, plus USD 685 at the end of year three. With annual discount rate 16 percent, add salvage to the year-three flow, discount each year's combined flow by (1+r)^t, and subtract the initial investment. Do not round intermediate values.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Combined end-of-year-three cash flow.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"terminal_cash_flow_trace"},{"description":"Present value of terminal cash flow.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"pv_three_trace"},{"description":"Total present value of all inflows.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"total_pv_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_pv4e4egpbetmfxlu4wtzy","dataset_version":"task1-v4","question":"A project costs USD 3875 at time zero, pays USD 1215 at the end of year one, and USD 2165 at the end of year two. The annual discount rate is 9 percent. Compute NPV = CF1/(1+r) + CF2/(1+r)^2 - I0, where r is the percent rate divided by 100. Keep all intermediate values exact.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Present value of year-one cash flow.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"pv_one_trace"},{"description":"Present value of year-two cash flow.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"pv_two_trace"},{"description":"Total present value of inflows.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"total_pv_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_o552apxru4kkk25rn6ui2","dataset_version":"task1-v4","question":"A portfolio returned 8 percent, the risk-free rate was 4 percent, the market returned 9 percent, and portfolio beta was 2.5. Compute Jensen alpha = R_p - [R_f + beta(R_m - R_f)] in percentage points using exact arithmetic.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Market return minus risk-free rate.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"market_premium_trace"},{"description":"CAPM-implied portfolio return.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"capm_return_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_vil32cvitmkbx3y5lqrnq","dataset_version":"task1-v4","question":"A portfolio return is 11 percent with standard deviation 9 percent. The risk-free rate is 5 percent and market standard deviation is 11 percent. Compute M-squared = R_f + [(R_p - R_f)/sigma_p] sigma_m using the displayed percentage values exactly.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Portfolio excess return.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"excess_return_trace"},{"description":"Exact portfolio Sharpe ratio.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"sharpe_ratio_trace"},{"description":"Market-volatility-scaled premium.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"scaled_premium_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":4,"mode":"half_up"},"type":"decimal","unit":"multiple"},"case_id":"t1_3yzobgozqup32cbpih26u","dataset_version":"task1-v4","question":"A portfolio return is 5 percent, the risk-free rate is 3 percent, and portfolio standard deviation is 6 percent. Compute the Sharpe ratio as (R_p - R_f) / sigma_p. Because all three inputs are displayed percentages, divide their displayed values directly and use exact arithmetic.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 4 decimal digits, and return only the numeric value interpreted in `multiple` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Portfolio return minus risk-free return.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"excess_return_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_4kba3w2fl5c75ipsdcc5k","dataset_version":"task1-v4","question":"A portfolio holds USD 2100 of asset A with beta 2.5, USD 2380 of asset B with beta 4.5, and USD 2660 of asset C with beta 0.25. The risk-free rate is 4 percent and expected market return is 12 percent. Compute exact dollar weights, portfolio beta = sum(w_i beta_i), then CAPM return R_f + beta_p(R_m - R_f). Do not round weights or beta.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Total portfolio value.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"total_value_trace"},{"description":"Exact dollar-weighted portfolio beta.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"portfolio_beta_trace"},{"description":"Market risk premium.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"market_premium_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_ukdppumxbxixj6gcjapcs","dataset_version":"task1-v4","question":"A two-asset portfolio has perfect positive correlation, rho = +1. Asset A has weight 100 percent and standard deviation 16 percent; asset B has weight 0 percent and standard deviation 14 percent. The supplied weights sum exactly to 100 percent. Compute sigma_p = sqrt((w_A sigma_A + w_B sigma_B)^2) using exact arithmetic and the nonnegative square root.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Asset A contribution to portfolio risk.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"weighted_sd_a_trace"},{"description":"Asset B contribution to portfolio risk.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"weighted_sd_b_trace"},{"description":"Exact rational square used as the variance.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"dimensionless"},"slot_id":"variance_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_jjohvhlemcvodkawr76y6","dataset_version":"task1-v4","question":"An investment of USD 3375 produces gross profit of USD 1250. In this exact algebraic scenario, apply a tax rate of 0 percent directly to gross profit, so after-tax profit = gross profit x (1 - tax rate/100). Compute after-tax ROI = after-tax profit / initial investment x 100 percent. No other tax rules apply.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Fraction of gross profit retained after tax.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"retention_rate_trace"},{"description":"Profit after applying the stated algebraic tax factor.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"after_tax_profit_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_syqxo5dx463g457yjw5zy","dataset_version":"task1-v4","question":"USD 4925 earns an annual compound return of 4 percent for 6 years. Compute ending value = P(1+r/100)^n, profit = ending value - P, and ROI = profit/P x 100 percent. This is total holding-period ROI, not annualized ROI. Use exact arithmetic.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact compound growth multiplier.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"dimensionless"},"slot_id":"growth_multiplier_trace"},{"description":"Investment ending value.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"ending_value_trace"},{"description":"Compound investment profit.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"investment_profit_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_qqvu4yac6qc2q5lghrlba","dataset_version":"task1-v4","question":"A campaign receives 210000 impressions, a click-through rate of 2 percent, a per-click conversion rate of 4 percent, average revenue of USD 75 per sale, and costs USD 2375. The supplied exact rates produce whole expected click and sale counts. Compute clicks = impressions x CTR/100, sales = clicks x conversion/100, revenue = sales x average sale value, and ROI = (revenue - spend)/spend x 100 percent. Do not truncate or round intermediates.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact whole expected click count.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"count"},"slot_id":"expected_clicks_trace"},{"description":"Exact whole expected sale count.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"count"},"slot_id":"expected_sales_trace"},{"description":"Expected campaign revenue.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"campaign_revenue_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_f66x5srxo2jc3asmqbzl6","dataset_version":"task1-v4","question":"An investor buys 105 fund shares at USD 31 each, later sells them at USD 37 each, receives USD 1 per share per year for 2 years, and pays an annual fee of 2 percent of the initial investment. Fees are simple: initial investment x annual fee rate x years, with no compounding. Compute net profit = sale proceeds - initial investment + total dividends - total fees, then ROI = net profit / initial investment x 100 percent.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Total dividends received.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"total_dividends_trace"},{"description":"Total simple annual fees.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"total_fees_trace"},{"description":"Net holding-period profit.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"net_profit_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_xpothscwodi6cs7e2biqc","dataset_version":"task1-v4","question":"A property is purchased for USD 2100, renovated for USD 320, and sold for USD 3520. Compute total investment = purchase + renovation, profit = sale - total investment, and ROI = profit / total investment x 100 percent. Use exact arithmetic and round only the final ROI.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Total purchase and renovation investment.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"total_investment_trace"},{"description":"Property investment profit or loss.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"investment_profit_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_x3mnabvx4txdn255xfhfo","dataset_version":"task1-v4","question":"Use exact arithmetic. Total deal value is 125000000 USD and the cash portion is 47.5 percent. Convert the cash percentage to a ratio and multiply it by total deal value to obtain the cash consideration.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Cash percentage as an exact ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"trace_1"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_jbk7cqhkvg7vs34dhvgkg","dataset_version":"task1-v4","question":"Use exact arithmetic. Base purchase price is 115000000 USD, control premium is 30 percent of base price, maximum earn-out is 12500000 USD, performance achievement is 100 percent, and debt financing is 50 percent of total consideration. Disclosed achievement and debt percentages lie from zero through one hundred. Prorated earn-out equals maximum earn-out times achievement percentage. Total consideration equals base price plus control premium amount plus prorated earn-out. Equity contribution equals total consideration times one minus the debt-financing ratio.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Control premium amount.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"},{"description":"Total consideration before financing allocation.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_h2z5pghybj4dxu2jsqidm","dataset_version":"task1-v4","question":"Use exact arithmetic. Base price is 35000000 USD, maximum basic earn-out is 10000000 USD, target revenue is 100000000 USD, actual revenue is 175000000 USD, the excess-revenue bonus rate is 12.5 percent, and the bonus cap is 3000000 USD. Target revenue is always positive. Basic earn-out equals maximum basic earn-out times actual revenue divided by target revenue, capped at the stated maximum. The bonus threshold is 110 percent of target revenue. Bonus-eligible excess is the greater of actual revenue minus that threshold and zero. Bonus equals excess times the bonus rate, capped at the bonus cap. Total deal value equals base price plus capped basic earn-out plus capped bonus.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Basic earn-out after applying the stated maximum.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"},{"description":"Bonus after applying the stated cap.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"count"},"case_id":"t1_5lk23jk3aqv5p37ccfetq","dataset_version":"task1-v4","question":"Use exact arithmetic. Total deal value is 130000000 USD, debt financing is 25 percent, and equity shares are valued at 1250000 USD per share. Equity financing is the complement of the debt percentage. Basic shares equal equity financing value divided by share price. If and only if share price is strictly below 2000000 USD per share, adjusted shares equal basic shares times 1.05; at or above the threshold, adjusted shares equal basic shares.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `count` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Equity capital raised in the LBO.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"},{"description":"Shares before any low-price bonus.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"count"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"count"},"case_id":"t1_qftn3dvuwvf4uw67gifoa","dataset_version":"task1-v4","question":"Use exact arithmetic. Stock consideration is 37500000 USD and the agreed value per issued share is 825000 USD per share. Divide stock consideration by share value to obtain the number of shares issued.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `count` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_mmkfqe3ihs3tzvn36yx7w","dataset_version":"task1-v4","question":"Use exact arithmetic. New debt principal is 630000 USD, annual interest rate is 8 percent, and corporate tax rate is 35 percent. Disclosed tax rates lie from zero through one hundred. Annual interest equals debt times the interest-rate ratio. After-tax interest cost equals annual interest times one minus the tax-rate ratio.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact annual interest expense before tax.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"},{"description":"One minus the corporate tax rate.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_hikdyukpq2jmqe37v6n2o","dataset_version":"task1-v4","question":"Use exact arithmetic. Year-1 free cash flow is 700000 USD, annual forecast growth is 4.25 percent for Years 2 through 5, discount rate is 15 percent, and perpetual terminal growth is 3 percent. Disclosed inputs always satisfy discount rate greater than terminal growth. For each year t from 1 through 5, FCF_t equals Year-1 FCF times one plus forecast growth to power t minus 1, and present value equals FCF_t divided by one plus discount rate to power t. Terminal value at the end of Year 5 equals FCF_5 times one plus terminal growth divided by discount rate minus terminal growth. Enterprise value equals the sum of the five present values plus terminal value discounted for five years.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact free cash flow for Year 5.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"},{"description":"Gordon-growth terminal value at end of Year 5.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_million"},"case_id":"t1_3sgluincbxcvam2nnam3e","dataset_version":"task1-v4","question":"Use exact arithmetic. Net income is 1500 USD million and the price-to-earnings multiple is 20 times. Market capitalization equals net income multiplied by the P/E multiple.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_million` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_fsmzbhzpkd4iudtb5zzcc","dataset_version":"task1-v4","question":"Use exact arithmetic. Company A revenue is 320000 USD, Company B revenue is 310000 USD, the first-year synergy rate is 5.25 percent of combined revenue, and one-year integration cost is 50000 USD. Add the revenues, multiply the sum by the synergy-rate ratio, and subtract integration cost to obtain net first-year synergy benefit. A negative result represents a first-year net cost.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Combined annual revenue.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_1"},{"description":"Gross first-year synergy benefit.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_tntdm223bixisttfjwycw","dataset_version":"task1-v4","question":"Use exact arithmetic. Current assets are 43000 USD and current liabilities are 43000 USD. The disclosed inputs make current assets no less than current liabilities. Working capital equals current assets minus current liabilities.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_million"},"case_id":"t1_pjgw3tzmbcy52m644wbxu","dataset_version":"task1-v4","question":"Use exact arithmetic. Overlapping operating costs are 200 and 200 USD million, the overlap reduction rate is 40 percent, and one-time integration cost is 80 USD million. Gross saving equals combined overlap cost times the reduction-rate ratio. Net cost reduction equals gross saving minus integration cost. A negative result represents a net first-period cost.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_million` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Combined overlapping operating cost.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_1"},{"description":"Gross saving before integration cost.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_million"},"case_id":"t1_mgeoxcwvm4vqyjtjynn3a","dataset_version":"task1-v4","question":"Use exact arithmetic. Duplicate operating cost at Company A is 150 USD million, duplicate operating cost at Company B is 160 USD million, and integration reduces their combined amount by 35 percent. Add the two costs, convert the percentage to a ratio, and multiply to obtain annual savings.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_million` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Combined duplicate operating cost.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_1"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_million"},"case_id":"t1_7mvlawspzm3rv2kqhptqc","dataset_version":"task1-v4","question":"Use exact arithmetic. Overlapping annual revenue at Company A is 500 USD million, overlapping annual revenue at Company B is 520 USD million, cross-selling uplift is 15 percent of combined overlap, and cannibalization loss is 2.25 percent of that same combined overlap. Gross synergy equals combined overlap times the synergy-rate ratio. Cannibalization loss equals combined overlap times the cannibalization-rate ratio. Net additional annual revenue equals gross synergy minus cannibalization loss.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_million` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Combined overlapping annual revenue.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_1"},{"description":"Gross annual cross-selling revenue.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_million"},"case_id":"t1_mhk2lpq3erryrn7n7pp4y","dataset_version":"task1-v4","question":"Use exact arithmetic. Annual supply-chain spend is 650 and 650 USD million, annual cost reduction is 18 percent, the savings horizon is 4 years, annual discount rate is 10 percent, and up-front integration cost is 150 USD million. The disclosed horizon is exactly 3, 4, or 5 years. Annual saving equals combined spend times the reduction-rate ratio. For each year t from 1 through the disclosed horizon, discount that same annual saving by dividing it by one plus discount rate to power t. NPV savings equal the exact sum of those discounted amounts. Net NPV benefit equals NPV savings minus integration cost.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_million` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact recurring annual supply-chain saving.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_1"},{"description":"Exact NPV of recurring savings for the selected horizon.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_million"},"case_id":"t1_whl4nb3gneyp7mulofgvq","dataset_version":"task1-v4","question":"Use exact arithmetic. Pre-merger valuation of Company A is 1750 USD million, pre-merger valuation of Company B is 1800 USD million, and the integration premium is 10 percent of their combined valuation. Add the valuations and multiply the total by one plus the premium ratio to obtain post-merger valuation.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_million` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Combined pre-merger valuation.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_1"},{"description":"One plus the integration premium.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_million"},"case_id":"t1_qnzjjrp4xbyj4tl7svowq","dataset_version":"task1-v4","question":"Use exact arithmetic. Annual operating cost bases are 150 and 155 USD million, and redundant operations are expected to reduce their combined cost by 15 percent. Add the cost bases, convert the percentage to a ratio, and multiply to obtain annual cost savings.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_million` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Combined annual operating cost base.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_1"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_million"},"case_id":"t1_em6e6f2q2tvpu67r6xfru","dataset_version":"task1-v4","question":"Use exact arithmetic. Fixed annual savings identified at Company A are 15 USD million and those at Company B are 25 USD million. Add the two amounts to obtain total fixed annual savings.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_million` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_million"},"case_id":"t1_rzl7recaeld3ap5awdby4","dataset_version":"task1-v4","question":"Use exact arithmetic. Annual operating cost bases are 230 and 240 USD million, gross synergy rate is 18 percent of combined cost, one-time integration cost is 60 USD million, straight-line amortization period is 5 years, and corporate tax rate is 30 percent. Annual integration charge equals integration cost divided by amortization years. Pre-tax net savings equal gross synergy savings minus annual integration charge. After-tax annual savings equal pre-tax net savings times one minus the tax-rate ratio. A negative result remains negative.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_million` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact annual gross synergy savings.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_1"},{"description":"Annual savings before corporate tax.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_million"},"case_id":"t1_evptrn2j3zhbkokm76boo","dataset_version":"task1-v4","question":"Use exact arithmetic. Procurement spends are 90 and 95 USD million, procurement reduction is 8.5 percent of combined spend, and fixed annual IT savings are 18 USD million. Procurement savings equal combined procurement spend times the savings-rate ratio. Add fixed IT savings to obtain total annual savings.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_million` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Combined annual procurement spend.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_1"},{"description":"Annual procurement savings.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_million"},"case_id":"t1_uvloqs4vbu3v7midvsrcu","dataset_version":"task1-v4","question":"Use exact arithmetic. Annual cost bases are 190 and 200 USD million, overlap removal saves 18 percent of their combined cost, and first-year integration cost is 35 USD million. Gross synergy equals combined cost times the synergy-rate ratio. Net first-year savings equal gross synergy minus integration cost. A negative result is a first-year net cost.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_million` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Combined annual operating cost base.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_1"},{"description":"Gross annual synergy savings.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_million"},"case_id":"t1_wibzrcj2s7td6hkbv33bo","dataset_version":"task1-v4","question":"Use exact arithmetic. EBITDA is 70 USD million, the comparable EBITDA multiple is 11 times, total debt is 70 USD million, and cash is 110 USD million. Enterprise value equals EBITDA times the multiple. Net debt equals total debt minus cash and may be negative. Equity value equals enterprise value minus net debt.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_million` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Enterprise value implied by the EBITDA multiple.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_1"},{"description":"Total debt less cash, which may be negative.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_million"},"case_id":"t1_3lzkravnysyqjcpcxq7sc","dataset_version":"task1-v4","question":"Use exact arithmetic. Revenue is 150 USD million, the comparable revenue multiple is 4.5 times, and net debt is 15 USD million. Enterprise value equals revenue times the multiple. Equity value equals enterprise value minus net debt.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_million` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Enterprise value implied by the revenue multiple.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_1"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_million"},"case_id":"t1_xpcitvmvcat3piqd75byw","dataset_version":"task1-v4","question":"Use exact arithmetic. Free cash flows for Years 1 through 3 are 18.5, 19.5, and 20.5 USD million, discount rate is 9.25 percent, terminal growth rate is 3 percent, total debt is 85 USD million, and cash is 26 USD million. Disclosed inputs always satisfy discount rate greater than terminal growth. Discount each forecast cash flow by one plus discount rate to its year power. Terminal value at end of Year 3 equals Year-3 FCF times one plus terminal growth divided by discount rate minus terminal growth and is then discounted for three years. Enterprise value equals forecast present values plus terminal present value. Net debt equals total debt minus cash. Equity value equals enterprise value minus net debt.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_million` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Gordon terminal value at the end of Year 3.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_1"},{"description":"Enterprise value from forecast and terminal present values.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_million"},"case_id":"t1_vdknm37nuc3o7jgyjp5la","dataset_version":"task1-v4","question":"Use exact arithmetic. Free cash flows for Years 1 through 3 are 18, 19, and 20 USD million, discount rate is 9.25 percent, terminal growth rate is 3 percent, total debt is 80 USD million, and cash is 25 USD million. Disclosed inputs always satisfy discount rate greater than terminal growth. Discount each annual cash flow by one plus discount rate to its year power. Terminal value at the end of Year 3 equals Year-3 FCF times one plus terminal growth divided by discount rate minus terminal growth, then is discounted for three years. Equity value equals the sum of forecast and terminal present values minus total debt plus cash.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_million` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Sum of exact forecast-period present values.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_1"},{"description":"Present value of the terminal value.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_2"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_million"},"case_id":"t1_wxba5kbkc64ap53f2i2dy","dataset_version":"task1-v4","question":"Use exact arithmetic. EBITDA is 70 USD million, the selected EBITDA multiple is 8 times, and net debt is 20 USD million. Enterprise value equals EBITDA times the multiple. Equity value equals enterprise value minus net debt.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_million` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Enterprise value implied by the EBITDA multiple.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_million"},"slot_id":"trace_1"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_lfxh32x6qkaexgapex4f6","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local budgeting rule. Original budget in USD is 750. Added cost in USD is 100. Savings offset in USD is 25. Net added cost equals added cost minus savings offset. Revised budget equals original budget plus net added cost. Round only the final revised budget half up to two decimals. Report net added cost and exact revised budget.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report signed net added cost.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"net_added_cost_usd"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_swugoi4vcfrgdcd5g4xo2","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local budgeting rule. Baseline budget in USD is 7500. Cut ratio is 0.4. Recovery amount in USD is 100. Cut amount equals baseline times cut ratio. Post-cut budget equals baseline minus cut amount. Reforecast equals post-cut budget plus recovery. Round only the final reforecast half up to two decimals. Report cut amount and exact reforecast.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report exact cut amount.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"cut_amount_usd"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_bee6sjm5s25upekglaa6w","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local budgeting rule. Initial budget in USD is 500. Annual growth ratio is 0.1. Whole-year count is 4. Growth factor equals one plus the ratio. Raise it to the positive integer year count, multiply by initial budget, and round only the final future budget half up to two decimals. Report the one-year factor and compounded multiple.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report one-year growth factor.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"growth_factor"},{"description":"Report compounded multiple.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"compounded_multiple"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_zjgxwyvyruxqpzpsgquac","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local budgeting rule. Current budget in USD is 750. New project cost in USD is 125. Contingency ratio is 0.25. Contingency equals project cost times the ratio. Project requirement equals project cost plus contingency. Adjusted budget equals current budget plus project requirement. Round only the final amount half up to two decimals. Report contingency and project requirement.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report contingency amount.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"contingency_usd"},{"description":"Report project requirement.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"project_requirement_usd"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_month"},"case_id":"t1_47ifuwvy7dwo7hkcnmsa6","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local budgeting rule. Monthly income in USD is 7500. Allocation ratio is 0.4. Multiply income by the ratio exactly and round only the final monthly allocation half up to two decimals. Report the exact unrounded allocation.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_month` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"allowed_values":["false","true"],"type":"enum"},"case_id":"t1_j4ldcewfif6c5cy7kxluy","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local loan policy. Outstanding balance in USD is 500. Accrued interest in USD is 50. Penalty ratio is 0.2. Available cash in USD is 650. Penalty-waived flag is false. Scheduled penalty equals balance times penalty ratio, but effective penalty is zero when waived. Payoff due equals balance plus interest plus effective penalty. Surplus equals cash minus payoff due. Affordability is true at zero or positive surplus. Report effective penalty, payoff due, and surplus.\n\nAnswer format: return exactly the lowercase token `true` or `false` and no additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report effective penalty.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"effective_penalty_usd"},{"description":"Report payoff due.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"payoff_due_usd"},{"description":"Report signed cash surplus.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"cash_surplus_usd"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_fkle5vyxfdqhcua34mmqk","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local loan calculation. Scheduled monthly payment in USD is 750. Extra monthly payment in USD is 50. Positive integer month count is 10. Add the two monthly payments, multiply by month count, and round only the final paid total half up to two decimals. Report combined monthly payment and exact total.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report combined monthly payment.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_month"},"slot_id":"combined_monthly_payment"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_month"},"case_id":"t1_l6ueelw4kxvpuzhaypquy","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local loan calculation. Total repayment in USD is 7500. Positive integer month count is 24. Divide total repayment by month count exactly and round only the final monthly installment half up to two decimals. Report the exact unrounded installment.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_month` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_mh35sejyhyn6rl5wbgcpk","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local refinancing calculation. Projected old-loan interest in USD is 750. Projected new-loan interest in USD is 500. Refinancing fee in USD is 100. Gross savings equals old interest minus new interest. Net benefit equals gross savings minus the fee and may be negative. Round only the final net benefit half up to two decimals. Report gross savings and exact net benefit.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report gross interest savings.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"gross_interest_savings_usd"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_rog4e64jlrz633uyc44wu","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local loan calculation. Principal in USD is 750. Total interest amount in USD is 50. Add the two exactly and round only the final repayment half up to two decimals. Report the exact unrounded repayment.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_jfauoxro4ozfwocb5cbz2","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local investment calculation. Principal in USD is 500. Exact return ratio per period is 0.1. Positive integer period count is 4. Add one to the return ratio, raise the factor to period count, multiply by principal, and round only the final future value half up to two decimals. Report the period factor and compounded multiple.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report period growth factor.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"period_growth_factor"},{"description":"Report compounded multiple.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"compounded_multiple"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"risk_point"},"case_id":"t1_hfjdnydre6ckpzw523sos","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local portfolio policy. Asset A weight is 0.4. Asset B weight is 0.6. Asset A risk points are 5. Asset B risk points are 5. Concentration penalty points are 1. Use weights directly without normalization. Base risk is the sum of weight-times-risk components. Concentration applies when the larger weight is at least 0.6, including equality; then add the penalty, otherwise add zero. Round only the final risk score half up to two decimals. Report base risk, concentration condition, and applied penalty.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `risk_point` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report exact base risk.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"risk_point"},"slot_id":"base_risk_score"},{"description":"Report concentration condition.","position":2,"result_spec":{"allowed_values":["false","true"],"type":"enum"},"slot_id":"concentration_condition"},{"description":"Report applied penalty.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"risk_point"},"slot_id":"applied_penalty_points"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_4jdui2w7ngmm4atmjwfaa","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local portfolio calculation. Portfolio value in USD is 7500. Target asset ratio is 0.4. Asset amount equals portfolio value times the ratio. Remaining ratio equals one minus the ratio, and remaining amount equals portfolio value times remaining ratio. Round only the final asset amount half up to two decimals. Report exact asset and remaining amounts.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report exact remaining amount.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"remaining_amount_usd"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_lrg6an2cczdsqe4zoluve","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local portfolio calculation. Expected value in USD is 750. Volatility ratio is 0.4. Spread equals expected value times volatility ratio. Lower bound equals expected value minus spread. Upper bound equals expected value plus spread. Round only the final upper bound half up to two decimals. Report spread and exact lower bound.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report exact band spread.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"band_spread_usd"},{"description":"Report exact lower bound.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"lower_bound_usd"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_h4nltn6c5crfkpicj26zo","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local portfolio calculation. Starting balance in USD is 750. Withdrawal in USD is 100. Fee ratio is 0.05. Fee equals withdrawal times the ratio. Total outflow equals withdrawal plus fee. Ending balance equals starting balance minus total outflow and may be negative. Round only the final ending balance half up to two decimals. Report fee and total outflow.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report exact withdrawal fee.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"withdrawal_fee_usd"},{"description":"Report exact total outflow.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"total_outflow_usd"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_year"},"case_id":"t1_nuvcuzulasafllpyq3z6i","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local retirement calculation with no returns. Target savings in USD are 7500. Current savings in USD are 1000. Existing annual saving in USD per year is 500. Positive integer years remaining are 10. Project existing contributions as annual saving times years and add current savings. Shortfall is the larger of target minus projected available and zero. Divide shortfall by years and round only the final additional annual saving half up to two decimals. Report projected available and shortfall.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_year` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report projected available savings.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"projected_available_usd"},{"description":"Report nonnegative shortfall.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"shortfall_usd"}]}}
{"answer_spec":{"allowed_values":["false","true"],"type":"enum"},"case_id":"t1_tbvr2h3rg4flb4hhmw23c","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local early-retirement bridge policy. Liquid savings in USD are 750. Annual spending in USD per year is 100. Positive integer bridge years are 5. Annual other income in USD per year is 0. Contingency ratio is 0.5. Net annual need is the larger of spending minus other income and zero. Base bridge need equals net annual need times bridge years. Contingency equals base need times the ratio. Required capital equals base need plus contingency. Funding gap equals required capital minus savings. The plan is funded when savings are at least required capital, including equality. Report net annual need, required capital, and funding gap.\n\nAnswer format: return exactly the lowercase token `true` or `false` and no additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report net annual need.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_year"},"slot_id":"net_annual_need"},{"description":"Report required capital.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"required_capital_usd"},{"description":"Report signed funding gap.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"funding_gap_usd"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_year"},"case_id":"t1_dbqmq6slfrh5k3rhn6tqa","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local inflation calculation. Current annual spending in USD per year is 500. Inflation ratio per period is 0.1. Positive integer period count is 4. Add one to the ratio, raise the factor to period count, multiply by annual spending, and round only the final adjusted spending half up to two decimals. Report the period factor and compounded multiple.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_year` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report one-period inflation factor.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"inflation_factor"},{"description":"Report compounded inflation multiple.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"inflation_multiple"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_vfo2mji2tga365kbrjxdc","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local one-period retirement calculation. Starting savings in USD are 750. End-of-period contribution in USD is 250. One-period return ratio is 0.25. Pre-return balance equals savings plus contribution. Return amount equals pre-return balance times the ratio. Ending savings equals pre-return balance plus return amount. Round only the final ending savings half up to two decimals. Report pre-return balance and return amount.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report pre-return balance.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"pre_return_balance_usd"},{"description":"Report exact return amount.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"return_amount_usd"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"years"},"case_id":"t1_abi5wonslbqvty3o37524","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local retirement calculation with no returns. Target savings in USD are 7500. Current savings in USD are 2500. Annual saving in USD per year is 500. Funding gap is the larger of target minus current and zero. Divide the gap by annual saving. Fractional years are allowed and no ceiling is applied. Round only the final years half up to two decimals. Report the funding gap.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `years` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report nonnegative funding gap.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"funding_gap_usd"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_ufd3hlbjjcnjwvgg45pla","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local tax policy. Sale proceeds in USD are 7500. Cost basis in USD is 2500. Capital-gain tax ratio is 0.4. Taxable gain is the larger of sale proceeds minus cost basis and zero. Tax equals taxable gain times the ratio. Round only the final tax half up to two decimals. Report taxable gain.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report taxable gain.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"taxable_gain_usd"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_fsz5fxhphgh3phewbpn4e","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local tax policy. Taxable income in USD is 7500. Flat tax ratio is 0.4. Multiply income by the ratio exactly and round only the final tax half up to two decimals. Report the exact unrounded tax.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_5nn7wo6fpvro4rmjga3ug","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local tax policy. Foreign income in USD is 7500. Domestic tax ratio is 0.2. Foreign tax already paid in USD is 500. Relief cap ratio is 0.5. Domestic tax before relief equals income times domestic ratio. Credit cap equals that tax times the relief cap ratio. Allowed credit is the smaller of foreign tax paid and the cap. Net domestic tax is the larger of domestic tax before relief minus allowed credit and zero. Round only the final net tax half up to two decimals. Report domestic tax before relief, allowed credit, and exact net tax.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report domestic tax before relief.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"domestic_tax_before_relief_usd"},{"description":"Report allowed credit.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"allowed_credit_usd"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_tdc5aavkignyv2faaikoq","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local tax policy. Gross income in USD is 750. Standard deduction in USD is 250. Itemized deduction in USD is 300. Flat tax ratio is 0.2. Chosen deduction is the larger deduction. Taxable income is the larger of gross income minus chosen deduction and zero. Tax equals taxable income times the ratio. Round only the final tax half up to two decimals. Report chosen deduction and taxable income.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report chosen deduction.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"chosen_deduction_usd"},{"description":"Report taxable income.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"taxable_income_usd"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_qwd3ls5wvtermphvrmgyi","dataset_version":"task1-v4","question":"Apply only this fictional scenario-local tax policy. Gross income in USD is 750. Standard deduction in USD is 250. Flat tax ratio is 0.2. Taxable income is the larger of gross income minus deduction and zero. Tax equals taxable income times the ratio. Round only the final tax half up to two decimals. Report taxable income.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Report taxable income.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"taxable_income_usd"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_kacbjmnc6ox5g7klhzkgw","dataset_version":"task1-v4","question":"Use exact arithmetic. Reported capital is C=130000.25 USD and the supplied scenario minimum is M=199999.75 USD. Define deficiency=max(M-C,0). Compute the deficiency in USD with no intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Signed capital difference before the zero floor.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"raw_deficiency_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_n2zfmwh4lqohp4qvagao6","dataset_version":"task1-v4","question":"Use exact arithmetic. Current capital is C=110000.25 USD and required capital is R=175000.75 USD. Define shortfall=max(R-C,0). Compute the shortfall in USD with no intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Signed capital difference before the zero floor.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"raw_shortfall_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_wowaf2yv3bm4ffcxmd2pe","dataset_version":"task1-v4","question":"Use exact arithmetic. Exposure is E=175000.25 USD, the threshold is T=100000 USD, and the penalty rate is r=4.5 percent. Define excess=max(E-T,0) and penalty=excess*(r/100). Compute the penalty in USD with no intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Signed pre-floor exposure difference.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"raw_excess_trace"},{"description":"Nonnegative penalized excess.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"excess_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_hisdttqfnzcbur36covvw","dataset_version":"task1-v4","question":"Use exact arithmetic. Liquid assets are A=105000.25 USD and the supplied liquidity requirement is Q=149999.75 USD. Define gap=max(Q-A,0). Compute the gap in USD with no intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Signed liquidity difference before the zero floor.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"raw_gap_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_ijzio6mrzecxetqzigzsm","dataset_version":"task1-v4","question":"Use exact arithmetic. Exposure is E=175000.25 USD, threshold T=100000.5 USD, penalty rate r=4.5 percent, current capital C=110000.25 USD, minimum capital M=140000.5 USD, liquid assets A=105000.25 USD, and liquidity requirement Q=125000.5 USD. Define penalty=max(E-T,0)*(r/100), shortfall=max(M-C,0), gap=max(Q-A,0), and total=penalty+shortfall+gap. Compute total in USD without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact compliance penalty component.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"penalty_trace"},{"description":"Exact capital shortfall component.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"shortfall_trace"},{"description":"Exact liquidity gap component.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"gap_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_bh2uo23yqmiry3qykepd6","dataset_version":"task1-v4","question":"Use exact arithmetic. Total capital is C=100000.5 USD and the disclosed risk-appetite allocation is a=22.5 percent. Compute allocation=C*(a/100) in USD without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact allocation ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"appetite_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_vaevfw6ktdlzfz753pgv4","dataset_version":"task1-v4","question":"Use exact arithmetic. Base capital is C=1300000.5 USD, risk appetite is a=52.5 percent, and the disclosed volatility adjustment is v=6.25 percent. Define m=1+v/100 and adjusted threshold=C*(a/100)*m. Compute it in USD without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact appetite ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"appetite_ratio_trace"},{"description":"Exact disclosed adjustment multiple.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"adjustment_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_uhtjios7d26ziz2i2xebg","dataset_version":"task1-v4","question":"Use exact arithmetic. Capital is C=300000.5 USD, the risk factor is f=16.5 percent, and the risk premium is p=5.5 percent. Compute additional allocation=C*(f/100)*(p/100) in USD with no intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact risk-factor ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"factor_ratio_trace"},{"description":"Exact premium ratio.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"premium_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_cth2d6uupzh2moyhnq7n4","dataset_version":"task1-v4","question":"Use exact arithmetic. Total assets are A=550000.5 USD and the disclosed risk-appetite limit is r=32.5 percent. Compute maximum exposure=A*(r/100) in USD without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact exposure-limit ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"appetite_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_dxpbt4nazmrr5spxi2vym","dataset_version":"task1-v4","question":"Use exact arithmetic. Baseline capital is B=200000.5 USD and risk appetite is a=27.5 percent. Compute threshold=B*(a/100) in USD without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact appetite ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"appetite_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_4g5lafz33b6bfgxoyf5ic","dataset_version":"task1-v4","question":"Use exact arithmetic. Portfolio value is V=150000.5 USD and the disclosed spread is s=0.55 percent. Compute additional liquidity cost=V*(s/100) in USD without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact spread ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"spread_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_abg6jkbozymexdrf7ybqa","dataset_version":"task1-v4","question":"Use exact arithmetic. Portfolio value is V=450000.5 USD. Factor weights are w1=33, w2=27, w3=40 percent and sum exactly to 100. Signed factor changes are c1=-1.75, c2=2.25, c3=-0.5 percent; signed sensitivities are s1=1.25, s2=-0.75, s3=1.5. For each i define impact_i=V*(wi/100)*(ci/100)*si, then sum all three impacts. Compute the signed USD total without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact first-factor impact.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"impact_one_trace"},{"description":"Exact second-factor impact.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"impact_two_trace"},{"description":"Exact third-factor impact.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"impact_three_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_23cbwbomfrrecyub3xfe4","dataset_version":"task1-v4","question":"Use exact arithmetic. Portfolio value is V=300000.5 USD, volatility is s=14.5 percent, and the participant-visible exact scenario multiplier is z=1.7. Treat z as supplied data and do not infer or compute a distribution quantile. Compute VaR=V*(s/100)*z in USD without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact volatility ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"volatility_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_r34gtrjt5zrrbobsko3bg","dataset_version":"task1-v4","question":"Use exact arithmetic. Stock price is P=130.5 USD and the downside move is d=11.5 percent. Compute absolute loss=P*(d/100) in USD without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact downside ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"drop_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_77oud3utjwdiefnakt3oa","dataset_version":"task1-v4","question":"Use exact arithmetic. Vega is G=27.5 USD of option-value change per one percentage-point volatility step, and the signed number of such steps is n=-2.5. Compute change=G*n in USD without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_mkycodi3kfpvpfpcv7p36","dataset_version":"task1-v4","question":"Use exact arithmetic. Loan amount is L=1300000.5 USD, the rate increase is r=1.875 percent, and the disclosed financing sensitivity is s=1.375. Compute additional cost=L*(r/100)*s in USD without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact rate-change ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"rate_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_7wyucbvudz4xx43bubhjw","dataset_version":"task1-v4","question":"Use exact arithmetic. Initial investment is V=3000000.5 USD. Signed market, interest, and inflation changes are cm=-1.75, ci=2.25, cf=-0.5 percent, with corresponding signed sensitivities sm=1.25, si=-0.75, sf=1.5. Compute delta=V*(sm*cm/100+si*ci/100+sf*cf/100) in USD without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact market effect ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"market_effect_trace"},{"description":"Exact interest effect ratio.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"interest_effect_trace"},{"description":"Exact inflation effect ratio.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"inflation_effect_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_tqel6632vez3z5vkwiqwk","dataset_version":"task1-v4","question":"Use exact arithmetic. Initial revenue is R=300000.5 USD and the downturn is d=16.5 percent, with 0<=d<=100. Compute new revenue=R*(1-d/100) in USD without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact remaining revenue ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"remaining_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_6ahwq6wbqspz7dbixgrv4","dataset_version":"task1-v4","question":"Use exact arithmetic. Initial operating cost is C=150000.5 USD and the increase is g=10.5 percent. Compute new cost=C*(1+g/100) in USD without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact cost growth multiple.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"growth_multiple_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_3otfknhf37uadhaj77pyg","dataset_version":"task1-v4","question":"Use exact arithmetic. Initial revenue is R=550000.5 USD, downturn is d=23.5 percent, and recovery applied to the reduced revenue is q=13.5 percent. Compute final revenue=R*(1-d/100)*(1+q/100) with no intermediate rounding, then round only the final USD value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact ratio after downturn.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"remaining_ratio_trace"},{"description":"Exact recovery multiple.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"recovery_multiple_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_ung2vbxly7wpjhz3sk7bg","dataset_version":"task1-v4","question":"Use exact arithmetic. Portfolio value is V=130000.5 USD. Weights w1=33, w2=27, w3=40 percent sum exactly to 100; signed sensitivities are s1=1.25, s2=-0.75, s3=1.5; signed common rate change is c=-1.75 percent. Define weighted sensitivity S=w1*s1/100+w2*s2/100+w3*s3/100 and change=V*(c/100)*S. Compute signed USD change without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact weighted sensitivity.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"weighted_sensitivity_trace"},{"description":"Exact signed factor-change ratio.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"factor_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_75plrcixjcnlyqwlqyss6","dataset_version":"task1-v4","question":"Use exact arithmetic. Portfolio value is V=300000.5 USD. Signed interest, market, and credit changes are ci=-1.75, cm=2.25, cc=-0.5 percent; signed sensitivities are si=1.25, sm=-0.75, sc=1.5. Compute total change=V*(si*ci/100+sm*cm/100+sc*cc/100) in USD without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact interest effect ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"interest_effect_trace"},{"description":"Exact market effect ratio.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"market_effect_trace"},{"description":"Exact credit effect ratio.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"credit_effect_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_agdjaa5vr7dgpgpcon4e4","dataset_version":"task1-v4","question":"Use exact arithmetic. Asset value is V=27500.5 USD, signed interest-rate change is c=-1.75 percent, and signed sensitivity is s=1.25. Compute change=V*(c/100)*s in USD without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact signed factor-change ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"factor_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_xmoc25vdqamq3zm3euszw","dataset_version":"task1-v4","question":"Use exact arithmetic. Stock price is P=275.5 USD, signed market-index change is c=-1.75 percent, and signed sensitivity is s=0.75. Compute price change=P*(c/100)*s in USD without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact signed market-change ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"market_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_oxcugembuqjnbpv6mm576","dataset_version":"task1-v4","question":"Use exact arithmetic. Vega is G=28.5 USD of value change per one percentage-point volatility step, and the signed number of such steps is n=-2.5. Compute change=G*n in USD without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_ki7f5elh3geabd2ijsdxk","dataset_version":"task1-v4","question":"Use exact arithmetic. Portfolio value is V=130000.5 USD. Weights w1=33, w2=27, w3=40 percent sum exactly to 100; signed sensitivities are s1=1.25, s2=-0.75, s3=1.5; signed common stress change is c=-1.75 percent. Define S=w1*s1/100+w2*s2/100+w3*s3/100 and impact=V*(c/100)*S. Compute signed USD impact without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact weighted sensitivity.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"weighted_sensitivity_trace"},{"description":"Exact signed stress ratio.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"factor_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_2sgj6n37hmshfhefc6q46","dataset_version":"task1-v4","question":"Use exact arithmetic. Portfolio value is V=550000.5 USD. Signed credit and market shocks are qc=-1.75 and qm=2.25 percent, with signed sensitivities sc=1.25 and sm=-0.75. Compute credit impact=V*(qc/100)*sc, market impact=V*(qm/100)*sm, and their signed sum in USD. Use no intermediate rounding, then round only the final total half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact credit impact.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"credit_impact_trace"},{"description":"Exact market impact.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"market_impact_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_dcskica7oah25rnbvc2go","dataset_version":"task1-v4","question":"Use exact arithmetic. Portfolio value is V=300000.5 USD, signed stress change is c=-1.75 percent, and signed sensitivity is s=0.75. Compute impact=V*(c/100)*s in USD without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact signed factor-change ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"factor_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_chs7dogug7x5hdjeoa7wi","dataset_version":"task1-v4","question":"Use exact arithmetic. Stock value is P=275.5 USD, signed external shock is q=-3.5 percent, and signed sensitivity is s=1.25. Compute impact=P*(q/100)*s in USD without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact signed shock ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"shock_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_dhqz4ze4vldxthvrtst2s","dataset_version":"task1-v4","question":"Use exact arithmetic. Vega is G=29.5 USD of value change per one percentage-point volatility step, and signed step count is n=-2.5. Compute impact=G*n in USD without intermediate rounding, then round only the final value half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_saj7lrouk7mbxq3qq6vmk","dataset_version":"task1-v4","question":"Use exact arithmetic. Portfolio value is V=200000 USD; weights are w1=40 percent, w2=20 percent, and w3=40 percent; corresponding volatilities are s1=2.75 percent, s2=1.25 percent, and s3=3.75 percent; the supplied exact time-scaling scenario multiplier is t=2.2; and confidence is c=94.5 percent. The weights are guaranteed to sum exactly to 100 percent. Case ranges are V from 50000 through 200000; w1 and w2 from 20 through 40; w3 from 20 through 60; each volatility from 1 through 4; t from 1 through 11/5; and c from 90 through 99. Define weighted volatility S=(w1*s1+w2*s2+w3*s3)/100 percent and the disclosed heuristic confidence multiplier m=1+(100-c)/100, which is a stipulated scenario rule rather than a normal quantile. Compute VaR=V*(S/100)*t*m in USD with no intermediate rounding, then round only the final VaR half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact weighted average volatility in percent.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"weighted_volatility_trace"},{"description":"Exact weighted volatility ratio used by the VaR calculation.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"weighted_ratio_trace"},{"description":"Exact disclosed heuristic confidence multiplier.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"confidence_multiplier_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_yeemkl4zqjkapfowinyum","dataset_version":"task1-v4","question":"Use exact arithmetic. Portfolio value is V=500000 USD; market risk is a=3.75 percent; credit risk is b=2.4 percent; liquidity risk is q=1.4 percent; the supplied exact time-scaling scenario multiplier is t=3.74; and confidence is c=98.75 percent. Case ranges are V from 100000 through 500000, a from 1 through 4, b from 1/2 through 5/2, q from 3/10 through 3/2, t from 11/5 through 387/100, and c from 95 through 99. Define the combined risk R=(a+b+q)/3 percent and the disclosed heuristic confidence multiplier m=1+(100-c)/100, which is a stipulated scenario rule rather than a normal quantile. Compute VaR=V*(R/100)*t*m in USD with no intermediate rounding, then round only the final VaR half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact arithmetic mean of market, credit, and liquidity risk percentages.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"combined_risk_trace"},{"description":"Exact disclosed heuristic confidence multiplier.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"confidence_multiplier_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_yypnznxfpvccolpqadxza","dataset_version":"task1-v4","question":"Use exact arithmetic. The portfolio value is V=50000 USD; daily volatility is s=2.75 percent; the supplied exact time-scaling scenario multiplier is t=2.2; and confidence is c=94.5 percent. All case values lie in V from 10000 through 50000, s from 1 through 5, t from 1 through 11/5, and c from 90 through 99. For this disclosed scenario, define the heuristic confidence multiplier m=1+(100-c)/100; it is a stipulated scenario rule, not a normal quantile. Compute VaR=V*(s/100)*t*m in USD using no intermediate rounding. Round only the final VaR half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact volatility ratio used by the VaR calculation.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"volatility_ratio_trace"},{"description":"Exact disclosed heuristic confidence multiplier.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"multiple"},"slot_id":"confidence_multiplier_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_jt5ml3abb2ibk7i4jym3c","dataset_version":"task1-v4","question":"Use exact arithmetic. The stock value is V=20000 USD; the adverse downside scale is l=1.1 percent; and the participant-visible exact scenario multiplier is z=1.55. All case values lie in V from 5000 through 20000, l from 1/2 through 3, and z from 32/25 through 33/20. Treat z as supplied data; do not compute a normal quantile or infer a confidence level. Compute VaR=V*(l/100)*z in USD using no intermediate rounding. Round only the final VaR half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact downside loss ratio used by the VaR calculation.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"loss_ratio_trace"},{"description":"Exact adverse loss amount before applying the supplied z multiplier.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"base_loss_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_fky7yx37deje2cqgsa6v2","dataset_version":"task1-v4","question":"Use exact arithmetic. Portfolio value is V=100000 USD; daily volatility is s=3.75 percent; the participant-visible exact time-scaling scenario multiplier is t=2.65; and the participant-visible exact scenario z multiplier is z=1.95. All case values lie in V from 20000 through 100000, s from 2 through 6, t from 17/10 through 63/20, and z from 7/5 through 41/20. Treat t and z as supplied exact data: do not compute a square root, a normal quantile, or a confidence level. Compute VaR=V*(s/100)*t*z in USD with no intermediate rounding, then round only the final VaR half up to 2 decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact daily volatility ratio used by the VaR calculation.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"volatility_ratio_trace"},{"description":"Exact volatility ratio after applying supplied time and z multipliers.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"scaled_volatility_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_4yaoptzi3spb47u2r6r6m","dataset_version":"task1-v4","question":"A company spends exactly 12345 USD, an integer from 2000 through 50000 inclusive, to buy divisible carbon credits. The base price is 13.37 USD per credit, an exact decimal from 10.00 through 20.00 inclusive with at most two decimal places, and a 6.66 percent purchase discount applies, an exact decimal from 5.00 through 10.00 inclusive with at most two decimal places. The full investment is spent at the exact discounted price. The company retains up to 333 purchased credits for its offset target, an integer from 200 through 500 inclusive; surplus is max(0, purchased credits minus this target). Only surplus credits are sold at a 17.25 percent premium over the exact discounted price, an exact decimal from 10.00 through 20.00 inclusive with at most two decimal places. The company also receives a fixed rebate of 1234 USD, an integer from 500 through 2000 inclusive. Compute net cash impact as exact surplus-sale revenue plus the rebate minus the initial investment. Credits retained for offset have no separate cash value in this calculation. Use exact arithmetic and round only the final signed USD amount half up to two decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact discounted unit price used downstream without trace rounding.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_credit"},"slot_id":"discounted_price_trace"},{"description":"Exact divisible-credit quantity used downstream without trace rounding.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"credits"},"slot_id":"credits_purchased_trace"},{"description":"Exact clamped surplus quantity used downstream without trace rounding.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"credits"},"slot_id":"surplus_credits_trace"}]}}
{"answer_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"credits"},"case_id":"t1_k2xp6tufqetgcpi2or7zy","dataset_version":"task1-v4","question":"A buyer has a hard budget of 2718 USD, an integer from 1000 through 5000 inclusive. Each indivisible carbon credit costs 15.1 USD, an exact decimal from 10.00 through 20.00 inclusive with at most two decimal places. This task guarantees that the budget is exactly divisible by the unit price. The buyer may purchase only whole credits and may not exceed the budget. Compute the maximum whole number of credits as N = floor(I/P). Because the guaranteed quotient is an integer, floor(I/P) = I/P. Use exact arithmetic and do not round.\n\nAnswer format: return only the exact numeric value interpreted in `credits`, using finite-decimal notation when it terminates in base 10 and an irreducible `numerator/denominator` fraction otherwise, with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_cb65nrn5v3mc3low3hfrg","dataset_version":"task1-v4","question":"A buyer invests 2718 USD, an integer from 1000 through 5000 inclusive, in divisible carbon credits priced at 13.59 USD per credit, an exact decimal from 8.00 through 15.00 inclusive with at most two decimal places. The rebate is 4.2 USD per purchased credit, an exact decimal from 1.00 through 5.00 inclusive with at most two decimal places and strictly less than the unit price. The rebate applies to the entire exact purchased quantity only when that quantity is strictly greater than 200 credits, an integer threshold from 20 through 650 inclusive; equality does not qualify. Compute Q = I/P exactly, then return Q times the rebate rate when Q > T and zero otherwise. Round only the final USD amount half up to two decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact purchased quantity used by the strict comparison; it is not rounded for downstream use.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"credits"},"slot_id":"credits_purchased_trace"},{"description":"Exact preselection rebate amount; it is not rounded for downstream use.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"eligible_rebate_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_p7m7aeqapohy6p2e36njk","dataset_version":"task1-v4","question":"Two companies jointly purchase carbon credits. Company 1 must offset 175 metric tons of CO2e and company 2 must offset 225 metric tons of CO2e; each amount is an integer from 50 through 300 inclusive. One credit offsets exactly one metric ton, and each credit costs 16.4 USD, an exact decimal from 10.00 through 20.00 inclusive with at most two decimal places. A 8.2 percent discount, an exact decimal from 5.00 through 10.00 inclusive with at most two decimal places, applies to the entire exact gross cost only when the combined credit quantity is strictly greater than 400, an integer from 200 through 400 inclusive. Equality does not qualify. Compute the combined net cost with exact arithmetic and round only the final USD amount half up to two decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact combined quantity used by the strict threshold comparison.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"credits"},"slot_id":"total_credits_trace"},{"description":"Exact gross combined cost before conditional selection.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"gross_cost_trace"},{"description":"Exact discounted candidate cost; no trace rounding feeds the final selection.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"discounted_cost_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_rf42hdbr63547hshzyaj2","dataset_version":"task1-v4","question":"A company must offset 271 metric tons of CO2e, an integer from 100 through 1000 inclusive. One valid carbon credit offsets exactly one metric ton, so the required number of credits equals the stated emissions. The undiscounted price is 14.73 USD per credit, an exact decimal from 12.00 through 25.00 inclusive with at most two decimal places, and a 9.99 percent discount applies to the entire purchase, given as an exact decimal from 5.00 through 15.00 inclusive with at most two decimal places. Compute gross cost G = E times P, discount amount D = G times d/100, and net cost N = G minus D using exact arithmetic. Round only the final USD amount half up to two decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact gross cost before discount and before any result rounding.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"gross_cost_trace"},{"description":"Exact discount amount before subtraction; no trace rounding feeds the final result.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"discount_amount_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_year"},"case_id":"t1_lwkg4lekhghrqnrvk4e7g","dataset_version":"task1-v4","question":"An ESG project saves 5432 USD per month on energy, a whole-dollar amount from 2000 through 8000 inclusive, and 1876 USD per month on water, a whole-dollar amount from 500 through 3000 inclusive. It incurs 27654 USD of annual maintenance, a whole-dollar amount from 10000 through 40000 inclusive, and receives 14321 USD as an annual incentive, a whole-dollar amount from 5000 through 20000 inclusive. Treat both monthly savings as constant for 12 months. Compute net annual savings as annualized energy savings plus annualized water savings minus maintenance plus the incentive, using exact arithmetic.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_year` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact annualized energy savings.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_year"},"slot_id":"annual_energy_savings_trace"},{"description":"Exact annualized water savings.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_year"},"slot_id":"annual_water_savings_trace"},{"description":"Exact combined savings after maintenance and before the incentive.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_year"},"slot_id":"after_maintenance_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_mxmt2lnrdf5b3e5fb4rbs","dataset_version":"task1-v4","question":"A green-bond investment has principal 27182 USD, a whole-dollar amount from 10000 through 50000 inclusive. Its simple annual yield is 4.73 percent, an exact decimal from 3.00 through 7.00 inclusive with at most two decimal places, for 4 years, an integer from 1 through 5 inclusive. Ignore compounding and principal repayment. Compute total interest as principal times the annual yield ratio times years, using exact arithmetic and rounding only the final USD amount half up to two decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact annual simple-interest amount used downstream.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_year"},"slot_id":"annual_interest_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_zeukhgsudczxd4fh4oafy","dataset_version":"task1-v4","question":"A sustainability project has an initial cost of 137531 USD, a whole-dollar amount from 50000 through 200000 inclusive. It saves 7654 USD per month on energy, a whole-dollar amount from 3000 through 10000 inclusive, receives 18765 USD per year, a whole-dollar amount from 10000 through 30000 inclusive, and reduces annual operating costs of 112345 USD, a whole-dollar amount from 50000 through 150000 inclusive, by 5.55 percent, an exact decimal from 2.00 through 8.00 inclusive with at most two decimal places. The project runs for 5 years, an integer from 3 through 7 inclusive. Assume all annual cash flows are constant and ignore discounting. Compute net benefit as years times annual energy savings plus exact efficiency savings plus the annual tax credit, minus the initial cost. Use exact arithmetic and round only the final USD amount half up to two decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact annual energy savings.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_year"},"slot_id":"annual_energy_savings_trace"},{"description":"Exact annual efficiency savings.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_year"},"slot_id":"annual_efficiency_savings_trace"},{"description":"Exact total benefits before subtracting initial cost.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"total_savings_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_hv6gs2k4au3zgjcsrzd4s","dataset_version":"task1-v4","question":"An ESG project requires an initial investment of 137531 USD, a whole-dollar amount from 50000 through 200000 inclusive. It saves 8765 USD per month, a whole-dollar amount from 3000 through 12000 inclusive, incurs 34567 USD of annual operating cost, a whole-dollar amount from 15000 through 50000 inclusive, and receives 15678 USD per year, a whole-dollar amount from 5000 through 25000 inclusive. The project lasts 5 years, an integer from 3 through 7 inclusive. Assume all annual amounts are constant and ignore discounting. Compute ROI as total net savings over the term divided by initial investment, then multiplied by 100. Use exact arithmetic and round only the final percentage half up to two decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact annual net savings.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_year"},"slot_id":"annual_net_savings_trace"},{"description":"Exact total net savings over the project term.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"total_net_savings_trace"},{"description":"Exact ROI ratio before percentage conversion.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"roi_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_wq4uwvhfbcuctq5zoycew","dataset_version":"task1-v4","question":"An energy-efficiency initiative saves 1333 USD per month, a whole-dollar amount from 500 through 2000 inclusive. The measurement period is 13 months, an integer from 6 through 24 inclusive. Assume the monthly saving is constant and that no other cash flows apply. Compute total cost savings as monthly savings multiplied by the number of months, using exact arithmetic.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_ebft4ziumtki5ba3rvf76","dataset_version":"task1-v4","question":"A green bond has principal 13789 USD, a whole-dollar amount from 5000 through 20000 inclusive, and an annual yield of 4.44 percent, an exact decimal from 2.00 through 6.00 inclusive with at most two decimal places. Interest compounds annually for 2 years, an integer from 1 through 3 inclusive. Assume no interim cash flows or fees. Compute interest earned as principal times (1 plus the annual yield ratio) raised to years, minus principal. Use exact arithmetic and round only the final USD amount half up to two decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact compound factor.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"compound_factor_trace"},{"description":"Exact future value before subtracting principal.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"future_value_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_d7gybrk36ivomoco5gjdm","dataset_version":"task1-v4","question":"A green bond has principal 37654 USD, a whole-dollar amount from 20000 through 50000 inclusive, and compounds annually at 4.44 percent, an exact decimal from 3.00 through 8.00 inclusive with at most two decimal places, for 6 years, an integer from 3 through 7 inclusive. A tax credit of 9.99 percent applies to exact compound interest, with a rate from 5.00 through 15.00 inclusive. The financed project saves 2876 USD per year, a whole-dollar amount from 1000 through 5000 inclusive, and pays 38.88 USD per proportional 500-USD savings block each year, an exact decimal from 20.00 through 50.00 inclusive. The compound interest is treated as evenly distributed across years. Each year, 27.77 percent of that annual interest, an exact decimal from 10.00 through 50.00 inclusive, is reinvested at 3.33 percent annually, an exact decimal from 2.00 through 6.00 inclusive, at year-end for the remaining full years. The reinvestment contribution includes reinvested amounts and their accrued growth. Compute total benefit as interest plus tax credit plus total bonus plus the reinvestment contribution, excluding return of principal. All decimal rates have at most two decimal places. Use exact arithmetic and round only the final USD amount half up to two decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact bond compound interest.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"interest_earned_trace"},{"description":"Exact total savings-linked bonus.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"total_bonus_trace"},{"description":"Exact reinvestment contribution including reinvested amounts.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"reinvestment_contribution_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_tob4ynr2hqlzn5xquvdlw","dataset_version":"task1-v4","question":"A financing principal of 24321 USD, a whole-dollar amount from 15000 through 30000 inclusive, compounds annually at 6.44 percent, an exact decimal from 4.00 through 8.00 inclusive with at most two decimal places, for 3 years, an integer from 2 through 4 inclusive. A sustainable-finance incentive reduces that annual rate by 1.11 percentage points, an exact decimal from 0.50 through 2.00 inclusive with at most two decimal places. The adjusted rate is the original rate minus the percentage-point discount and is guaranteed positive. Compute the reduction in compound interest as original interest minus adjusted-rate interest. Use exact arithmetic and round only the final USD amount half up to two decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact original-rate interest.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"original_interest_trace"},{"description":"Exact adjusted annual percentage rate.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"percent"},"slot_id":"adjusted_rate_trace"},{"description":"Exact adjusted-rate interest.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"adjusted_interest_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_kbzunrc6sun2x3g4dm32s","dataset_version":"task1-v4","question":"A green bond has principal 18765 USD, a whole-dollar amount from 10000 through 25000 inclusive, and an annual coupon yield of 4.44 percent, an exact decimal from 3.00 through 8.00 inclusive with at most two decimal places. It compounds annually for 4 years, an integer from 2 through 5 inclusive. The financed project saves 2876 USD each year, a whole-dollar amount from 1000 through 5000 inclusive, and pays the investor 18.88 USD for every 500 USD of annual savings, an exact decimal from 10.00 through 30.00 inclusive with at most two decimal places. Fractional 500-USD savings blocks earn a proportional bonus. Compute total benefit as compound interest plus the annual bonus times years, excluding principal. Use exact arithmetic and round only the final USD amount half up to two decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact compound interest.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"interest_earned_trace"},{"description":"Exact proportional annual bonus.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_year"},"slot_id":"annual_bonus_trace"},{"description":"Exact total bonus over the term.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"total_bonus_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_vdko35pucceafhgr6whgg","dataset_version":"task1-v4","question":"A green bond has principal 21789 USD, a whole-dollar amount from 10000 through 30000 inclusive, and an annual coupon yield of 4.44 percent, an exact decimal from 3.00 through 7.00 inclusive with at most two decimal places. It compounds annually for 2 years, an integer from 1 through 3 inclusive. A tax credit equal to 9.99 percent of exact compound interest applies, with an exact credit rate from 5.00 through 15.00 inclusive and at most two decimal places. Compute net benefit as compound interest plus the tax credit, excluding return of principal. Use exact arithmetic and round only the final USD amount half up to two decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact compound interest.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"interest_earned_trace"},{"description":"Exact tax credit on interest.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"tax_credit_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_7okwf6ohsl6drut6xpzes","dataset_version":"task1-v4","question":"For one measurement year, a project has operating cost 137531 USD, a whole-dollar amount from 50000 through 200000 inclusive, and reduces it by 9 percent, an integer from 5 through 15 inclusive. Project expenses are 276543 USD, a whole-dollar amount from 100000 through 500000 inclusive, and generate a tax credit of 5 percent, an integer from 2 through 10 inclusive. Treat the entire tax credit as recognized in the same measurement year and do not subtract project expenses. Compute the one-year net benefit as operating-cost savings plus the tax credit. Use exact arithmetic and round only the final USD amount half up to two decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact operating-cost saving.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"operating_savings_trace"},{"description":"Exact tax credit.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"tax_credit_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_year"},"case_id":"t1_fgbfsnyx6nl74fleryf3m","dataset_version":"task1-v4","question":"A company has an annual energy cost of 37654 USD, a whole-dollar amount from 20000 through 50000 inclusive. An efficiency upgrade reduces that cost by 9 percent, an integer percentage from 5 through 15 inclusive. Apply the percentage once to the full original annual cost. Compute the new annual cost as original cost times one minus the saving ratio. Use exact arithmetic and round only the final annual USD amount half up to two decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_year` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact saving ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"saving_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"nominal_percent"},"case_id":"t1_uepnbgh7ecabhdntdwzxo","dataset_version":"task1-v4","question":"A sustainable-finance project begins with an annual financing rate of 7.44 percent, an exact decimal from 4.00 through 10.00 inclusive with at most two decimal places. Its social-impact performance reduces that rate by 55 basis points, an integer from 20 through 80 inclusive. Use the convention 100 basis points equals one percentage point. Compute the new annual financing rate by converting the reduction to percentage points and subtracting it from the initial rate. Use exact arithmetic and round only the final percentage rate half up to two decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `nominal_percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact rate reduction in percentage points.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"nominal_percent"},"slot_id":"reduction_percentage_points_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd"},"case_id":"t1_zfdrdfnakapy3v5coxbt4","dataset_version":"task1-v4","question":"For one measurement year, Phase 1 starts with operating cost 213579 USD, a whole-dollar amount from 100000 through 300000 inclusive, and reduces it by 9 percent, an integer from 5 through 15 inclusive. Phase 2 saves 11 USD per unit, a whole-dollar amount from 5 through 20 inclusive, across 12345 units, an integer from 5000 through 20000 inclusive. Phase 3 provides a subsidy equal to 6 percent, an integer from 3 through 10 inclusive, of project cost 543210 USD, a whole-dollar amount from 200000 through 1000000 inclusive. Treat all three benefits as recognized in the same year. Project cost is only the subsidy base and is not subtracted. Compute overall financial impact as the sum of Phase 1 savings, Phase 2 savings, and Phase 3 subsidy. Use exact arithmetic and round only the final USD amount half up to two decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact Phase 1 saving.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"phase1_savings_trace"},{"description":"Exact Phase 2 saving.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"phase2_savings_trace"},{"description":"Exact Phase 3 subsidy.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"phase3_subsidy_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_year"},"case_id":"t1_sqnbdb3z5p4jdt4gfp2zq","dataset_version":"task1-v4","question":"A product originally costs 137 USD per unit, a whole-dollar amount from 50 through 200 inclusive. Sustainable process changes reduce that cost by 9 percent, an integer from 5 through 15 inclusive, and add a fixed saving of 11 USD per unit, a whole-dollar amount from 5 through 20 inclusive. Annual production is 7654 units, an integer from 1000 through 10000 inclusive. The percentage and fixed savings are additive and both apply to every unit. Compute annual savings as annual units times the sum of original unit cost times the reduction ratio and the fixed unit saving. Use exact arithmetic and round only the final USD amount half up to two decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_year` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact percentage-based saving per unit.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"percentage_saving_trace"},{"description":"Exact total saving per unit.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_count"},"slot_id":"total_saving_per_unit_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_year"},"case_id":"t1_7fkrl45d2fyb4urwy2gzc","dataset_version":"task1-v4","question":"A sustainability report lists annual energy cost 98765 USD, a whole-dollar amount from 60000 through 120000 inclusive, reduced by 9.99 percent, an exact decimal from 5.00 through 12.00 inclusive with at most two decimal places. It also lists annual waste-management cost 32109 USD, a whole-dollar amount from 15000 through 40000 inclusive, reduced by 12.34 percent, an exact decimal from 8.00 through 18.00 inclusive with at most two decimal places. Apply each reduction once to its own cost base. Compute combined annual savings as exact energy savings plus exact waste savings, and round only the final annual USD amount half up to two decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_year` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact annual energy savings.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_year"},"slot_id":"energy_savings_trace"},{"description":"Exact annual waste savings.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_year"},"slot_id":"waste_savings_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_year"},"case_id":"t1_ieas5tyiduetwmy7iuxrw","dataset_version":"task1-v4","question":"A sustainability report gives annual energy expenditure of 76543 USD, a whole-dollar amount from 50000 through 100000 inclusive, and states that efficiency measures reduced it by 9.99 percent, an exact decimal from 5.00 through 15.00 inclusive with at most two decimal places. Apply the percentage once to the full annual expenditure. Compute annual energy-cost savings as the expenditure times the reduction ratio, using exact arithmetic and rounding only the final annual USD amount half up to two decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_year` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact energy-cost reduction ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"reduction_ratio_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_year"},"case_id":"t1_hzu2rhpxibirwvce5mg4y","dataset_version":"task1-v4","question":"Annual supply-chain cost is 123456 USD, a whole-dollar amount from 80000 through 150000 inclusive. Sustainable logistics first creates a fixed saving of 11111 USD, a whole-dollar amount from 5000 through 15000 inclusive. The fixed saving is guaranteed smaller than the cost. An additional 8.88 percent saving, an exact decimal from 5.00 through 10.00 inclusive with at most two decimal places, then applies only to the remaining cost after the fixed saving. Compute total annual savings as the fixed saving plus the exact percentage saving on the remaining cost. Use exact arithmetic and round only the final annual USD amount half up to two decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_year` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact cost remaining after the fixed saving.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_year"},"slot_id":"remaining_cost_trace"},{"description":"Exact additional saving on remaining cost.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_year"},"slot_id":"additional_saving_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"percent"},"case_id":"t1_dhxgu5ozwxlatt3aqc2kq","dataset_version":"task1-v4","question":"A sustainability reporting system requires initial investment 376543 USD, a whole-dollar amount from 200000 through 500000 inclusive. It produces annual energy savings 65432 USD, a whole-dollar amount from 40000 through 80000 inclusive, and annual waste savings 28765 USD, a whole-dollar amount from 15000 through 35000 inclusive. Each year, a tax credit of 9.99 percent, an exact decimal from 5.00 through 15.00 inclusive with at most two decimal places, and an extra operational saving of 5.55 percent, an exact decimal from 2.00 through 8.00 inclusive with at most two decimal places, both apply independently to the combined base annual savings. The period is 6 years, an integer from 3 through 7 inclusive. Assume annual amounts are constant and ignore discounting. Compute ROI as total savings over the period minus initial investment, divided by initial investment, then multiplied by 100. Use exact arithmetic and round only the final percentage half up to two decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `percent` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact combined base annual savings.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_year"},"slot_id":"base_annual_savings_trace"},{"description":"Exact total annual savings including both additions.","position":2,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd_per_year"},"slot_id":"total_annual_savings_trace"},{"description":"Exact period savings minus initial investment.","position":3,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"usd"},"slot_id":"net_period_benefit_trace"}]}}
{"answer_spec":{"rounding":{"decimal_places":2,"mode":"half_up"},"type":"decimal","unit":"usd_per_year"},"case_id":"t1_yfkhyj4a5ajg7h5bysnnm","dataset_version":"task1-v4","question":"Annual waste-management cost is 37654 USD, a whole-dollar amount from 20000 through 50000 inclusive. Improved recycling and waste practices reduce that cost by 14.99 percent, an exact decimal from 10.00 through 20.00 inclusive with at most two decimal places. Apply the percentage once to the full annual cost. Compute annual waste-management savings as cost times the reduction ratio, using exact arithmetic and rounding only the final annual USD amount half up to two decimal places.\n\nAnswer format: use exact arithmetic through all intermediate steps, round only the final value half up to 2 decimal digits, and return only the numeric value interpreted in `usd_per_year` with no unit label or additional text.","schema_version":"finreason.task1.question/2.0.0","trace_spec":{"slots":[{"description":"Exact waste-cost reduction ratio.","position":1,"result_spec":{"rounding":{"mode":"exact"},"type":"decimal","unit":"ratio"},"slot_id":"reduction_ratio_trace"}]}}