Datasets:

lwoollett
/

askjfin_qa_dataset_08.07.25

question stringlengths 25 319	subject stringclasses 2 values	choices listlengths 4 4	answer int64 0 3
What is the debt-to-asset ratio for a company with $2.2 million in liabilities and $10 million in assets?	Finance	[ "22%", "0.22", "0.78", "1.22" ]	1
Regarding financial performance, what was the percentage change in the cash dividends paid per common share from 2006 to 2007?	Finance	[ "5.12%", "-1.50%", "2.78%", "0.75%" ]	2
In finance, what does the acronym ACL typically stand for?	Finance	[ "Asset Capitalization Limit", "Accrued Contingency Liability", "Automated Cash Ledger", "Allowance for Credit Losses" ]	3
What does CET1 stand for in the context of banking and finance?	Finance	[ "Common Equity Tier 1", "Credit Exposure Tracking 1", "Capital Efficiency and Transparency 1", "Corporate Earnings and Taxation 1" ]	0
In the context of financial regulations and organizational structures, what does the acronym IHC stand for?	Finance	[ "Intermediate Holding Company", "Investment House Capital", "Independent Healthcare Consultants", "International Home Corporation" ]	0
In the context of financial risk management, what does SA-CCR refer to?	Finance	[ "SA-CCR stands for Supervisory Authority for Capital and Credit Review.", "SA-CCR stands for Systemic Analysis of Capital and Credit Regulations.", "SA-CCR stands for Standardized Approach for Counterparty Credit Risk.", "SA-CCR stands for Strategic Assessment of Corporate Credit Ratings." ]	2
In the context of financial regulation, what is the Supplementary Leverage Ratio (SLR)?	Finance	[ "The Supplementary Leverage Ratio is a regulatory measure to assess a bank's capital adequacy by comparing its tier 1 capital to its total leverage exposure.", "The Supplementary Leverage Ratio is a measure of a company's ability to meet its short-term obligations using its most liquid assets.", "The Supplementary Leverage Ratio is a method for calculating the market value of a bank's outstanding shares.", "The Supplementary Leverage Ratio is a metric used to evaluate a bank's profitability by comparing its net income to its total assets." ]	0
What is a Global Systemically Important Bank Holding Company?	Finance	[ "A financial institution specializing in venture capital investments for startup companies.", "A bank holding company deemed to be of global systemic importance and subject to higher regulatory standards to mitigate risks to the global financial system.", "A non-profit organization that provides microfinance loans to individuals in developing countries.", "A bank holding company that exclusively operates within a single country and focuses on retail banking services." ]	1
In the context of client clearing, what is meant by 'transaction flow'?	Finance	[ "Transaction flow refers to the regulatory framework governing the clearing of financial instruments by national banks.", "Transaction flow defines the aggregate risk exposure of a client's diversified investment portfolio.", "Transaction flow refers to the movement of cash and securities between different financial institutions in a country.", "Transaction flow in the context of client clearing refers to the process and volume of transactions cleared through a central counterparty on behalf of clients." ]	3
In the context of financial accounting, what does the acronym BS commonly stand for?	Finance	[ "Budgetary Spending", "Banking Services", "Balance Sheets", "Business Strategies" ]	2
What does the acronym GAO stand for in the context of U.S. government finance?	Finance	[ "U.S Government Accountability Office", "Government Administrative Oversight", "General Accounting Organization", "Global Alliance for Organizations" ]	0
What does AAA stand for in the context of accounting principles and standards?	Finance	[ "American Accounting Association", "Accredited Accounting Agency", "American Alliance of Accountants", "Association of Accounting Analysts" ]	0
In financial accounting, what does the acronym 'RSI' commonly stand for?	Finance	[ "Risk Standard Index", "Return on Sales Investment", "Required Supplementary Information", "Revenue Stream Initiative" ]	2
What does GFOA stand for?	Finance	[ "General Fund Oversight Agency", "Global Financial Operations Alliance", "Governmental Fiscal Organization Act", "Government Finance Officers Association" ]	3
In the context of banking and finance, what is the definition of a Mutual Savings Bank?	Finance	[ "a bank without capital stock transacting a savings bank business, the net earnings of which inure wholly to the benefit of its depositors after payment of obligations for any advances by its organizers", "a financial institution that offers only online banking services without physical branches", "a type of bank that is owned by its shareholders and distributes profits as dividends", "a bank that primarily focuses on commercial lending and business accounts" ]	0
In the context of financial or business ethics, what is the definition of "Abuse"?	Finance	[ "intentional misrepresentation of material facts to deceive or mislead another party, resulting in financial or personal gain for the perpetrator", "the act of using one's position or power to gain an unfair advantage or benefit, often to the detriment of others", "behavior that is deficient or improper when compared with behavior that a prudent person would consider reasonable and necessary business practice given the facts and circumstances, but excludes fraud and noncompliance with provisions of laws, regulations, contracts, and grant agreements", "a failure to comply with the terms of a contract or agreement, leading to financial penalties or legal action" ]	2
In the context of financial auditing and assurance services, what is the definition of an 'Attestation Engagement'?	Finance	[ "A forensic investigation into potential fraud within an organization.", "examination, review, or agreed-upon procedures engagement performed under the attestation standards related to subject matter or an assertion that is the responsibility of another party.", "A process involving the verification of financial statements by an independent auditor.", "A consulting service where an expert provides advice on financial matters." ]	1
In the context of financial management and budgeting, what does "Earmarking" specifically refer to?	Finance	[ "includes requirements that specify the minimum and/or maximum amount or percentage of the program’s funding that must/may be used for specified activities, including funds provided to subrecipients.", "is a process of allocating resources to specific projects without setting limits on their usage.", "refers to the unrestricted use of funds by a government entity for any purpose it deems fit.", "describes a financial strategy where funds are pooled together for general use by various departments without individual spending mandates." ]	0
In the context of an audit, what is meant by 'Scope'?	Finance	[ "the financial statement of an organization at a specific point in time.", "the boundary of the audit and is directly tied to the audit objectives.", "the overall quality of an organization's financial reporting.", "a detailed report of an organization's internal controls." ]	1
In the context of financial reporting or auditing, what is meant by 'Repeat Finding'?	Finance	[ "An error correction made to a previously published financial statement.", "A new discovery that contradicts a prior conclusion.", "finding in a subsequent report that is the same as or substantially similar to the finding contained in a previous report.", "The process of re-evaluating historical financial data for accuracy." ]	2
In the context of financial reporting for publicly owned U.S. insurance companies, what is the key difference between GAAP and SAP regarding their reporting requirements and the entities they report to?	Finance	[ "Publicly owned U.S. insurance companies report to the SEC using GAAP, and to insurance regulators and for tax purposes using SAP.", "GAAP is for internal company use, while SAP is for external regulatory reporting.", "GAAP is used for tax purposes, while SAP is used for shareholder reporting.", "GAAP applies to all businesses, but SAP is exclusively for non-profit organizations." ]	0
In what two situations should auditors express a qualified opinion on financial statements?	Finance	[ "First, the auditor has obtained sufficient, appropriate evidence and concludes that misstatements, either individually or in the aggregate, are material but not pervasive to the financial statements. Second, the auditor is unable to obtain sufficient appropriate audit evidence on which to base the opinion, but the auditor concludes that the possible effects on the financial statements of undetected misstatements, if any, could be material but not pervasive.", "First, the auditor has obtained sufficient, appropriate evidence and concludes that misstatements are both material and pervasive to the financial statements. Second, the auditor is unable to obtain sufficient appropriate audit evidence and concludes that the possible effects on the financial statements are material and pervasive.", "The auditor is unable to obtain sufficient appropriate audit evidence and concludes that the possible effects on the financial statements of undetected misstatements, if any, could be material but not pervasive, and also notes a significant doubt about the entity's ability to continue as a going concern.", "The auditor has obtained sufficient, appropriate evidence and concludes that the financial statements are presented fairly in all material respects, in accordance with the applicable financial reporting framework." ]	0
Regarding Federal Financial Reporting, what are the four primary objectives?	Finance	[ "Market efficiency, Consumer protection, Investor confidence, Fair competition", "Budgetary integrity, Operating performance, Stewardship, Systems and Control", "Revenue generation, Expenditure control, Debt management, Fiscal transparency", "Economic stability, Social welfare, National security, Environmental protection" ]	1
In the context of Federal Government accounting, how does SFFAS 31 define "fiduciary activities"?	Finance	[ "Federal Government activities that relate to the discretionary investment of public funds for the benefit of government agencies.", "Activities involving direct financial transactions between federal agencies and other national governments.", "The process of auditing financial statements of federal agencies to ensure compliance with SFFAS standards.", "Federal Government activities that relate to the collection or receipt, and the subsequent management, protection, accounting, investment and disposition of cash or other assets in which non-Federal individuals or entities (\n“non-Federal parties”) have an ownership interest that the Federal Government must uphold." ]	3
Regarding federal financial accounting standards, what precisely does Technical Bulletin 2011-1 clarify, according to the Federal Accounting Standards Advisory Board (FASAB)?	Finance	[ "Technical Bulletin 2011-1 clarifies the disclosure requirements for contingent liabilities arising from environmental cleanup costs associated with federal lands.", "Technical Bulletin 2011-1 clarifies the accounting treatment for inter-agency transfers of federal assets and liabilities.", "Technical Bulletin 2011-1 clarifies that federal entities should report the value of the federal government's estimated royalties and other revenue from federal natural resources that are (1) under lease, contract or other long-term agreement and (2) reasonably estimable as of the reporting date in required supplementary information (RSI), consistent with the guidance contained in Statement of Federal Financial Accounting Standards 38, Accounting for Federal Oil and Gas Resources.", "Technical Bulletin 2011-1 clarifies the proper methodology for calculating the net present value of all federal pensions and other post-employment benefits." ]	2
What is the primary role of Notes to the Financial Statements in financial reporting?	Finance	[ "To describe the company's marketing strategies and future business plans.", "To provide a summary of the company's annual revenue and expenses.", "To communicate information essential for fair presentation of the financial statements that is not displayed on the face of the financial statements.", "To list all the company's assets and liabilities in a detailed format." ]	2
What is the primary purpose of the ACFR (Annual Comprehensive Financial Report)?	Finance	[ "To report the financial position and results of operations of the primary government, including its blended component units, and provide an overview of the discretely presented component units.", "To provide a detailed analysis of the economic impact of government policies on various industries.", "To forecast future government spending and revenue based on current economic trends.", "To evaluate the efficiency of government programs and recommend areas for improvement." ]	0
What is the significant difference between accounting practices of property/casualty and life insurers in terms of contract duration?	Finance	[ "Both property/casualty and life insurance policies are short-term contracts.", "Property/casualty insurance policies are long-term, while life insurance policies are short-term.", "Both property/casualty and life insurance policies are long-term contracts.", "Property/casualty insurance policies are typically short-term, while life insurance policies are long-term." ]	3
For property/casualty insurers, what claim is the most challenging to accurately assess?	Finance	[ "Loss reserves for events incurred but not reported (IBNR)", "Claims from catastrophic natural disasters", "Estimated future administrative costs", "Policyholder surrender values" ]	0
Does 3M have a reasonably healthy liquidity profile based on its quick ratio for Q2 of FY2023? If the quick ratio is not relevant to measure liquidity, please state that and explain why.	Finance	[ "Yes. A quick ratio of 0.96 indicates excellent liquidity, well above industry standards.", "No. The quick ratio for 3M was 0.96 by Jun'23 close, which needs a bit of an improvement to touch the 1x mark", "The data is insufficient to determine liquidity; profitability metrics are also required.", "The quick ratio is not relevant. Liquidity is exclusively measured by the current ratio." ]	1
Does Adobe have an improving operating margin profile as of FY2022?	Finance	[ "Adobe's operating margins remained stable between FY2021 and FY2022, indicating no significant change.", "Operating margin is not a useful metric for Adobe due to its subscription-based business model.", "No, Adobe's operating margins declined from 36.8% in FY2021 to 34.6% in FY2022.", "Yes, Adobe's operating margins increased from 34.6% in FY2021 to 36.8% in FY2022." ]	2
Regarding the financial performance of Amazon, what was its year-over-year change in revenue from Fiscal Year 2016 to Fiscal Year 2017 (in units of percents and rounded to one decimal place), calculated by utilizing the line items clearly shown in the statement of income?	Finance	[ "25.5%", "35.2%", "30.8%", "28.1%" ]	2
What was the key agenda of the AMCOR's 8K filing dated 1st July 2022?	Finance	[ "AMCOR announced a new strategic partnership to expand its manufacturing capabilities in Asia.", "Amcor Finance (USA), Inc. and Amcor Flexibles North America, Inc. entered into supplemental indentures relating to Guaranteed Senior Notes due 2026 and 2028, involving a substitution of issuer and assumption of covenants.", "AMCOR released its quarterly earnings report, highlighting significant revenue growth and profit margins.", "AMCOR filed for an increase in its authorized share capital to fund future acquisitions." ]	1
Regarding AMCOR's financial performance, how did its quick ratio change between FY2022 and FY2023?	Finance	[ "The quick ratio remained unchanged between FY2022 and FY2023.", "The quick ratio declined from 0.69 to 0.67 times, indicating a worsening liquidity position.", "The quick ratio improved slightly from 0.67 times to 0.69 times, suggesting a minor improvement in liquidity.", "The quick ratio is not typically a key metric for a large, established company like AMCOR, as cash flow and profitability are more indicative of financial health." ]	2
What were the primary drivers of revenue growth for AMD as of their Fiscal Year 2022 (FY22) financial report?	Finance	[ "Significant increases in intellectual property licensing fees and patent royalties", "Decreased demand for gaming consoles and a decline in desktop processor sales", "Higher sales of EPYC server processors, increased semi-custom product sales, and the inclusion of Xilinx embedded product sales", "Expansion into new emerging markets with aggressive pricing strategies" ]	2
Regarding American Express's financial instruments as of 2022, which debt securities are registered to trade on a national securities exchange under American Express's name?	Finance	[ "None", "Certain American Express asset-backed securities", "Only American Express corporate bonds due within 5 years", "All outstanding American Express bonds" ]	0
Regarding financial performance, how does Boeing's effective tax rate in FY2022 compare to FY2021?	Finance	[ "The effective tax rate remained relatively stable, with minor fluctuations around 0.5%.", "The effective tax rate slightly decreased from 0.62% in FY2021 to -14.76% in FY2022.", "There is insufficient data to compare Boeing's effective tax rates between the two fiscal years.", "The effective tax rate significantly increased from -14.76% in FY2021 to 0.62% in FY2022." ]	3
In the field of Finance, what is the FY2017 return on assets (ROA) for Coca Cola? ROA is defined as: FY2017 net income / (average total assets between FY2016 and FY2017). Round your answer to two decimal places. Give a response to the question by relying on the details shown in the balance sheet and the P&L statement.	Finance	[ "0.01", "0.05", "0.10", "0.02" ]	0
Using only the information within the balance sheet, how much total assets did Costco Wholesale Corporation (COST) have at the end of fiscal year 2021? Answer in USD millions.	Finance	[ "$55890.00", "$62145.00", "$59268.00", "$48301.00" ]	2
Regarding the new CEO of Foot Locker, does she have prior CEO experience in a company comparable to Foot Locker in terms of retail operations?	Business Management	[ "Yes, but only as a divisional CEO for an international apparel manufacturer.", "No, her background is primarily in technology startups, not traditional retail.", "Yes, she previously led Ulta Beauty, a large retail company with brick-and-mortar and online operations.", "No, she was a CFO at a major financial institution before joining Foot Locker." ]	2
According to the information provided in General Mills' FY2020 statement of cash flows, what is the Free Cash Flow (FCF), defined as cash from operations minus capital expenditures? Answer in USD millions.	Finance	[ "$3500.00", "$2850.00", "$3100.00", "$3215.00" ]	3
How did Johnson & Johnson's US sales growth compare to international sales growth in FY2022?	Finance	[ "US sales declined 0.6% vs international sales increased 3.0%.", "Both US and international sales increased 3.0%.", "Both US and international sales declined 0.6%.", "US sales increased 3.0% vs international sales decline of 0.6%." ]	3
Regarding the separation of Kenvue (formerly Consumer Health business segment), what was the amount of cash proceeds that Johnson & Johnson (JnJ) realized as of August 30, 2023?	Finance	[ "$10.5 billion", "$13.2 billion", "$11.9 billion", "$15.8 billion" ]	1
What is Lockheed Martin's FY2021 net working capital? Define net working capital as total current assets less total current liabilities. Respond to the question by assuming the perspective of an investment analyst who can only use the details shown within the balance sheet. Answer in USD millions.	Finance	[ "$4235.00 USD millions", "$5818.00 USD millions", "$7120.00 USD millions", "-$930.00 USD millions" ]	1
Basing your judgments off of the balance sheet, what is the year end FY2018 amount of accounts payable for MGM Resorts? Answer in USD millions.	Finance	[ "285.50", "298.25", "315.75", "303.00" ]	3
Regarding its financial statements, did Pfizer grow its Property, Plant, and Equipment (PPNE) between Fiscal Year 2020 and Fiscal Year 2021?	Finance	[ "Yes, change in PPNE was positive year over year", "No, change in PPNE was negative year over year", "PPNE remained constant year over year", "Data not available for Pfizer's PPNE" ]	0
As of FY 2021, how much did Verizon expect to pay for its retirees in 2024, broken down by pension and other post-retirement benefits?	Finance	[ "Pension benefits of $1097 million and health care/life insurance benefits of $862 million", "Approximately $2500 million covering all post-retirement liabilities", "A total of $1500 million, split evenly between pension and health care benefits", "Only health care benefits amounting to $900 million, as pension plans are fully vested" ]	0

Dataset Card for AskJ - Hubspot Benchmark

Dataset Summary

This dataset was generated on 2025-07-25 and contains 801 questions. Source: Machine generated from JADE Hubspot Q&A dataset lwoollett/hubspot_QnA_25.07.22 on 25.07.25

Supported Tasks and Leaderboards

[More Information Needed]

Languages

Dataset Structure

Data Instances

[More Information Needed]

Data Fields

[More Information Needed]

Data Splits

All: {{splits_all_size}} ({{splits_all_description}})
Validation: 146 (Medium quality questions (groundedness & relevance >= 2 and correct))
Test: 173 (High quality questions (all scores >= 2 and correct))