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76eac9d1-6438-5ac7-8196-3b9843260719 | How might the repeated workforce‑reduction charges ($158 M in Q1, $66 M in Q2, $57 M in Q3) expose SLB to operational execution risk and potential morale or talent‑retention challenges? | The disclosed charges show that SLB is repeatedly cutting staff – $158 M in Q1, $66 M in Q2 and $57 M in Q3 – to “align its resources with activity levels.” Ongoing, sizable workforce reductions can thin the pool of experienced personnel needed to run projects, maintain equipment and serve customers, thereby raising t... | Risk_Factors | You are a financial agent. You are given a question and you need to answer it using the tools provided.
You will not be able to interact with the user or ask clarifications, you must answer the question only based on the information provided.
You should answer all questions as if the current date is November 11, 2025.... | November 11, 2025 | The disclosed charges show that SLB is repeatedly cutting staff – $158 M in Q1, $66 M in Q2 and $57 M in Q3 – to “align its resources with activity levels.” Ongoing, sizable workforce reductions can thin the pool of experienced personnel needed to run projects, maintain equipment and serve customers, thereby raising t... | {
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442c8052-ec9d-5955-a748-8e33c3a88e21 | What strategic implications does the limited voting rights of the Series A Preferred Stock have for AIG’s governance and for potential future equity‑capital raises? | The Series A Preferred shares carry essentially no voting power – they vote only in very limited situations such as a failure to pay the preferred dividend. Because of that, the holders of the preferred do not influence AIG’s day‑to‑day governance, leaving control of the company firmly in the hands of the board and the... | Analyst_Insights | You are a financial agent. You are given a question and you need to answer it using the tools provided.
You will not be able to interact with the user or ask clarifications, you must answer the question only based on the information provided.
You should answer all questions as if the current date is May 21, 2020.
You... | May 21, 2020 | The Series A Preferred shares carry essentially no voting power – they vote only in very limited situations such as a failure to pay the preferred dividend. Because of that, the holders of the preferred do not influence AIG’s day‑to‑day governance, leaving control of the company firmly in the hands of the board and the... | {
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9e9ce688-45bb-518d-927e-736bc37d4f37 | How might CCI’s option‑to‑purchase AT&T and T‑Mobile towers (with $4.2B–$2.0B commitments) and PPL’s planned divestiture‑related indemnities influence capital‑allocation decisions and the firms’ ability to fund future growth initiatives? | Both companies face large, potentially cash‑intensive obligations that will shape how they allocate capital.
* **CCI** – The company has contractual purchase options on a substantial portion of its AT&T and T‑Mobile towers that could require up to roughly $4.2 billion for AT&T‑related towers and $2.0 billion (plus a $... | Analyst_Insights | You are a financial agent. You are given a question and you need to answer it using the tools provided.
You will not be able to interact with the user or ask clarifications, you must answer the question only based on the information provided.
You should answer all questions as if the current date is April 05, 2021.
Y... | April 05, 2021 | Both companies face large, potentially cash‑intensive obligations that will shape how they allocate capital.
* **CCI** – The company has contractual purchase options on a substantial portion of its AT&T and T‑Mobile towers that could require up to roughly $4.2 billion for AT&T‑related towers and $2.0 billion (plus a $... | {
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4f82c671-ec09-5d7a-aa6a-585fee8c31c9 | How might the unresolved French estate‑tax litigation and the ongoing Visa Class B share conversion uncertainty affect Northern Trust’s regulatory and equity‑risk profile relative to CMG’s commodity‑price and interest‑rate risk exposures? | The French estate‑tax case and the pending Visa Class B conversion create two distinct risks for Northern Trust that are not present in Chipotle’s (CMG) risk profile.
* **Regulatory risk:** The French litigation, although not currently expected to be material to the balance sheet, is a pending legal matter for which... | Risk_Factors | You are a financial agent. You are given a question and you need to answer it using the tools provided.
You will not be able to interact with the user or ask clarifications, you must answer the question only based on the information provided.
You should answer all questions as if the current date is March 19, 2021.
Y... | March 19, 2021 | The French estate‑tax case and the pending Visa Class B conversion create two distinct risks for Northern Trust that are not present in Chipotle’s (CMG) risk profile.
* **Regulatory risk:** The French litigation, although not currently expected to be material to the balance sheet, is a pending legal matter for which... | {
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353de592-92d6-57a4-87af-b856e52c8562 | What strategic actions could IEX pursue (e.g., selective divestitures, pricing initiatives) to offset margin pressure, while LULU might consider lease renegotiations or store footprint optimization to improve free cash flow generation? | **IEX**
- Continue to shed non‑core or lower‑margin assets (e.g., evaluate further divestitures beyond Micropump and Novotema) to improve the overall mix.
- Accelerate price‑capture initiatives and expand higher‑margin product lines such as aerospace/defense, where organic sales were already offsetting market softne... | Analyst_Insights | You are a financial agent. You are given a question and you need to answer it using the tools provided.
You will not be able to interact with the user or ask clarifications, you must answer the question only based on the information provided.
You should answer all questions as if the current date is February 27, 2025.... | February 27, 2025 | **IEX**
- Continue to shed non‑core or lower‑margin assets (e.g., evaluate further divestitures beyond Micropump and Novotema) to improve the overall mix.
- Accelerate price‑capture initiatives and expand higher‑margin product lines such as aerospace/defense, where organic sales were already offsetting market softne... | {
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f3218ac1-7727-556c-8a51-a23bd3aa61dc | How could changes in the risk‑free rate assumptions used in HRL’s option valuation and the lease accounting adoption (ASC 842) for Lam Research affect each company's earnings volatility? | **Reasoning**
- **HRL (option valuation)** – The 10‑Q states that HRL values stock options with a Black‑Scholes model that uses “stripped U.S. Treasury yields … as the risk‑free rate.”
- The risk‑free rate is a key input: a higher rate raises the theoretical option value, which increases the equity‑based compensat... | Risk_Factors | You are a financial agent. You are given a question and you need to answer it using the tools provided.
You will not be able to interact with the user or ask clarifications, you must answer the question only based on the information provided.
You should answer all questions as if the current date is February 13, 2020.... | February 13, 2020 | **Reasoning**
- **HRL (option valuation)** – The 10‑Q states that HRL values stock options with a Black‑Scholes model that uses “stripped U.S. Treasury yields … as the risk‑free rate.”
- The risk‑free rate is a key input: a higher rate raises the theoretical option value, which increases the equity‑based compensat... | {
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602319b5-072b-509f-b152-4b1514fbd10f | How could lease‑accounting changes (e.g., incremental borrowing rate assumptions for COIN and operating‑lease expense for DXCM) affect reported liabilities and expense volatility under different economic scenarios? | **Reasoning**
- **COIN**: Operating‑lease right‑of‑use (ROU) assets and lease liabilities are measured at the present value of future minimum lease payments. Because most leases lack an implicit rate, COIN uses its **incremental borrowing rate** as the discount rate.
- If the economic environment causes the compan... | Risk_Factors | You are a financial agent. You are given a question and you need to answer it using the tools provided.
You will not be able to interact with the user or ask clarifications, you must answer the question only based on the information provided.
You should answer all questions as if the current date is March 19, 2024.
Y... | March 19, 2024 | **Reasoning**
- **COIN**: Operating‑lease right‑of‑use (ROU) assets and lease liabilities are measured at the present value of future minimum lease payments. Because most leases lack an implicit rate, COIN uses its **incremental borrowing rate** as the discount rate.
- If the economic environment causes the compan... | {
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18430f1a-81a2-5dee-afd2-beec17b01746 | Considering the EPS dilution methodology (two‑class method more dilutive) and the current share count trends, how might future equity issuances, stock‑based compensation, and treasury stock purchases influence AbbVie's earnings per share trajectory and market valuation? | The 10‑Q shows that AbbVie’s common‑share count has been essentially flat, moving from 1,765 million at the end of June 2023 to 1,767 million at the end of September 2024, with only a few‑share net increase each quarter. The company’s EPS is calculated using the two‑class method, which is more dilutive than the treasu... | Analyst_Insights | You are a financial agent. You are given a question and you need to answer it using the tools provided.
You will not be able to interact with the user or ask clarifications, you must answer the question only based on the information provided.
You should answer all questions as if the current date is November 24, 2024.... | November 24, 2024 | The 10‑Q shows that AbbVie’s common‑share count has been essentially flat, moving from 1,765 million at the end of June 2023 to 1,767 million at the end of September 2024, with only a few‑share net increase each quarter. The company’s EPS is calculated using the two‑class method, which is more dilutive than the treasu... | {
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de6affc6-1fc7-5619-923d-ea78712afc58 | What forward‑looking indicators (e.g., upcoming refinery reconfigurations, expected derivative contract roll‑overs) should analysts monitor to anticipate the next earnings inflection point for Phillips 66 and ETN? | **Answer:**
Analysts should watch the following forward‑looking items that are mentioned in the filings and that have a direct, disclosed impact on earnings:
**Phillips 66 (PSX)**
1. **Refinery re‑configuration or disposition plans** – the 2020 San Francisco refinery conversion to renewable fuels and the 2021 impa... | Analyst_Insights | You are a financial agent. You are given a question and you need to answer it using the tools provided.
You will not be able to interact with the user or ask clarifications, you must answer the question only based on the information provided.
You should answer all questions as if the current date is December 06, 2021.... | December 06, 2021 | **Answer:**
Analysts should watch the following forward‑looking items that are mentioned in the filings and that have a direct, disclosed impact on earnings:
**Phillips 66 (PSX)**
1. **Refinery re‑configuration or disposition plans** – the 2020 San Francisco refinery conversion to renewable fuels and the 2021 impa... | {
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104c6082-7924-563d-ba7f-897c66a32f62 | Which exhibits in the 2018 SPGI 10-K indicate an 'amended and restated' status for the Registrant's Senior Executive Severance Plan for S&P Global Inc.? | The provided document lists Exhibit (10.18) as: "Registrant's Senior Executive Severance Plan, amended and restated as of January 1, 2016". This is the only exhibit that specifically indicates an "amended and restated" status for that plan.
Answer: Exhibit (10.18) | Adjustments | You are a financial agent. You are given a question and you need to answer it using the tools provided.
You will not be able to interact with the user or ask clarifications, you must answer the question only based on the information provided.
You should answer all questions as if the current date is March 08, 2019.
Y... | March 08, 2019 | The provided document lists Exhibit (10.18) as: "Registrant's Senior Executive Severance Plan, amended and restated as of January 1, 2016". This is the only exhibit that specifically indicates an "amended and restated" status for that plan.
Answer: Exhibit (10.18) | {
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0ab10856-0b01-5957-83e3-b8c9a16ee410 | How might GPN’s extensive merger and credit‑agreement amendment history (multiple Item 15 exhibits) create integration‑or‑refinancing risk, especially if the anticipated synergies or covenant relief fail to materialize? | The Item 15 exhibit list shows that GPN has entered into a series of merger agreements (exhibits 2.1‑2.4, 3.1‑3.2, 4.1) and numerous amendments to its senior credit facilities (exhibits 10.1‑10.7). Each transaction adds layers of corporate structure, new operating entities, and altered debt terms. If the expected cost‑... | Risk_Factors | You are a financial agent. You are given a question and you need to answer it using the tools provided.
You will not be able to interact with the user or ask clarifications, you must answer the question only based on the information provided.
You should answer all questions as if the current date is March 26, 2019.
Y... | March 26, 2019 | The Item 15 exhibit list shows that GPN has entered into a series of merger agreements (exhibits 2.1‑2.4, 3.1‑3.2, 4.1) and numerous amendments to its senior credit facilities (exhibits 10.1‑10.7). Each transaction adds layers of corporate structure, new operating entities, and altered debt terms. If the expected cost‑... | {
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01067af6-fdc6-5182-9765-acd21b6ba1ab | How might the concentration risk of Schwab's HELOC portfolio (57% of balances only making minimum payments) and Halliburton's concentration in long‑dated senior notes affect each company's sensitivity to interest‑rate fluctuations? | The Schwab note tells us that a large share of its home‑equity line‑of‑credit (HELOC) balances – about 57 % – are only covering the minimum payment. HELOCs are generally variable‑rate loans, so when interest rates move the borrowers’ required payments move with them. If rates rise, the minimum‑payment borrowers will se... | Risk_Factors | You are a financial agent. You are given a question and you need to answer it using the tools provided.
You will not be able to interact with the user or ask clarifications, you must answer the question only based on the information provided.
You should answer all questions as if the current date is April 12, 2023.
Y... | April 12, 2023 | The Schwab note tells us that a large share of its home‑equity line‑of‑credit (HELOC) balances – about 57 % – are only covering the minimum payment. HELOCs are generally variable‑rate loans, so when interest rates move the borrowers’ required payments move with them. If rates rise, the minimum‑payment borrowers will se... | {
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7d659578-845e-56ee-b8d3-9ec33d268d43 | Given the growth in derivative exposures under the Advanced approach, what strategic actions should GS Bank USA consider to mitigate counterparty credit risk while preserving capital efficiency? | The roll‑forward shows that Advanced‑approach derivative RWAs rose by about $13 billion in the nine‑month period, driving a $15.5 billion increase in total Advanced Credit RWAs. Because the bank’s capital ratios remain comfortably above the regulatory minima, the primary concern is the growing counter‑party credit exp... | Analyst_Insights | You are a financial agent. You are given a question and you need to answer it using the tools provided.
You will not be able to interact with the user or ask clarifications, you must answer the question only based on the information provided.
You should answer all questions as if the current date is December 23, 2022.... | December 23, 2022 | The roll‑forward shows that Advanced‑approach derivative RWAs rose by about $13 billion in the nine‑month period, driving a $15.5 billion increase in total Advanced Credit RWAs. Because the bank’s capital ratios remain comfortably above the regulatory minima, the primary concern is the growing counter‑party credit exp... | {
"input": [
{
"role": "user",
"content": "You are a financial agent. You are given a question and you need to answer it using the tools provided.\nYou will not be able to interact with the user or ask clarifications, you must answer the question only based on the information provided.\n\nYou should a... | Given the growth in derivative exposures under the Advanced approach, what strategic actions should GS Bank USA consider to mitigate counterparty credit risk while preserving capital efficiency? | {
"type": "responses_api_agents",
"name": "finance_agent"
} | {
"avg_reward": 0.0625,
"reward_std": 0.1767766953,
"reward_min": 0,
"reward_max": 0.5,
"n": 8,
"c": 0,
"pass@1": 0,
"policy_model": "/hf_models/nvidia/NVIDIA-Nemotron-3-Nano-30B-A3B-BF16",
"judge_model": "/hf_models/openai/gpt-oss-120b"
} | finance_sec_search | {
"uuid": "4b816ba1-e85b-5dcc-8160-0b887048dc6f"
} | null | |
8fd33ab0-46aa-5f50-845d-dc45407fc2e3 | What recommendations would you make to investors regarding Fortinet’s exposure to competitive‑resource disparities (e.g., larger sales budgets, acquisition capacity) and the potential impact on Fortinet’s ability to sustain or increase market share? | The filing explicitly notes that Fortinet competes against rivals that enjoy “substantially greater financial, technical and other resources,” including larger sales and marketing budgets, broader distribution networks, and greater capacity for acquisitions. Because these resource gaps could limit Fortinet’s ability to... | Analyst_Insights | You are a financial agent. You are given a question and you need to answer it using the tools provided.
You will not be able to interact with the user or ask clarifications, you must answer the question only based on the information provided.
You should answer all questions as if the current date is March 21, 2019.
Y... | March 21, 2019 | The filing explicitly notes that Fortinet competes against rivals that enjoy “substantially greater financial, technical and other resources,” including larger sales and marketing budgets, broader distribution networks, and greater capacity for acquisitions. Because these resource gaps could limit Fortinet’s ability to... | {
"input": [
{
"role": "user",
"content": "You are a financial agent. You are given a question and you need to answer it using the tools provided.\nYou will not be able to interact with the user or ask clarifications, you must answer the question only based on the information provided.\n\nYou should a... | What recommendations would you make to investors regarding Fortinet’s exposure to competitive‑resource disparities (e.g., larger sales budgets, acquisition capacity) and the potential impact on Fortinet’s ability to sustain or increase market share? | {
"type": "responses_api_agents",
"name": "finance_agent"
} | {
"avg_reward": 0.625,
"reward_std": 0.3535533906,
"reward_min": 0,
"reward_max": 1,
"n": 8,
"c": 3,
"pass@1": 0.375,
"policy_model": "/hf_models/nvidia/NVIDIA-Nemotron-3-Nano-30B-A3B-BF16",
"judge_model": "/hf_models/openai/gpt-oss-120b"
} | finance_sec_search | {
"uuid": "5af7d38f-2e1d-5242-b346-f7d46be21916"
} | null |
Dataset Description:
This dataset is designed to improve agentic financial reasoning over SEC filings through reinforcement learning (RL). Models interact with the Finance SEC Search environment in NeMo Gym to retrieve relevant context and answer financial questions using tools.
Nemotron-RL-Finance-Tool-Calling-v1 contains 90,307 generated finance records combining 81,397 core finance-reasoning samples and 8,910 broader finance-agent samples. The release contains generated questions and answers, available tool definitions, and difficulty-profiling metadata. The separate SDG reasoning_content field is omitted from the released records. SEC source context, source filings, exhibits, and tool results are excluded.
Tool definitions in the released records are NVIDIA authored and do not reproduce third-party API specifications or documentation.
This dataset is ready for commercial or non-commercial uses.
Dataset Owner(s):
NVIDIA Corporation
Dataset Creation Date:
Created on: July 27, 2026
Last Modified on: October 14, 2026
Versioning:
Current Version: 1.0.0
Previous Version(s): no previous version
License/Terms of Use:
Governing Terms: Use of this dataset is governed by OpenMDW-1.1. Each user is responsible for checking the content of the dataset and the applicable licenses and determining if suitable for the intended use.
No third-party attribution required. The released records are NVIDIA generated synthetic data; no SEC source text or third-party content is distributed.
Intended Usage:
This dataset is intended for LLM engineers and research teams developing and training large language models to improve tool-assisted financial reasoning in agentic environments. Source context is not included in the prompts; models must retrieve the relevant information using the provided tools.
Dataset Characterization
Data Collection Method
Synthetic - LLM-generated financial question and answer pairs
The upstream source material consists of public SEC EDGAR filings for S&P 500 companies from 2017–2024, including Forms 10-K, 10-Q, and 8-K. NVIDIA generated Q&A pairs from SEC filing context, verified the generated pairs, removed the source context, and retained the generated answer as the gold answer.
Generation and Profiling Models
- Qwen3.5-397B-A17B and Qwen3-235B-A22B-Instruct-2507: upstream synthetic data generation.
- DeepSeek-V4-Pro: answer generation.
- gpt-oss-120b: filtering and GenSelect.
- NVIDIA Nemotron: RL difficulty profiling through eight rollouts.
Labeling Method
Synthetic — Questions and reference answers were generated by an LLM.
Dataset Format
Modality: Text
Format: JSONL
Structure: Text + Metadata
Data file: final_result_rl_shuffled_kept.jsonl, loaded as the train split.
Dataset Quantification
| Records | Features | Storage |
|---|---|---|
| 90,307 | 5 | 1.23 GB (1,231,720,343 bytes) |
Features: Problem, Expected Answer, Prompt, Responses Create Params, and Question Type.
Reference(s):
Ethical Considerations:
NVIDIA believes Trustworthy AI is a shared responsibility and we have established policies and practices to enable development for a wide array of AI applications. Developers should work with their internal developer teams to ensure this dataset meets requirements for the relevant industry and use case and addresses unforeseen product misuse.
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