size_categories:n<1K format:parquet modality:text library:datasets library:pandas library:mlcroissant library:polars library:distilabel region:us synthetic distilabel rlaif datacraft
---
size_categories: n<1K
dataset_info:
  features:
  - name: prompt
    dtype: string
  - name: completion
    dtype: string
  - name: system_prompt
    dtype: string
  splits:
  - name: train
    num_bytes: 58769
    num_examples: 10
  download_size: 47777
  dataset_size: 58769
configs:
- config_name: default
  data_files:
  - split: train
    path: data/train-*
tags:
- synthetic
- distilabel
- rlaif
- datacraft
---

<p align="left">
  <a href="https://github.com/argilla-io/distilabel">
    <img src="https://raw.githubusercontent.com/argilla-io/distilabel/main/docs/assets/distilabel-badge-light.png" alt="Built with Distilabel" width="200" height="32"/>
  </a>
</p>

# Dataset Card for my-distiset-492f994e

This dataset has been created with [distilabel](https://distilabel.argilla.io/).



## Dataset Summary

This dataset contains a `pipeline.yaml` which can be used to reproduce the pipeline that generated it in distilabel using the `distilabel` CLI:

```console
distilabel pipeline run --config "https://huggingface.co/datasets/mamamiya405/my-distiset-492f994e/raw/main/pipeline.yaml"
```

or explore the configuration:

```console
distilabel pipeline info --config "https://huggingface.co/datasets/mamamiya405/my-distiset-492f994e/raw/main/pipeline.yaml"
```

## Dataset structure

The examples have the following structure per configuration:


<details><summary> Configuration: default </summary><hr>

```json
{
    "completion": "Here\u0027s a comprehensive set of financial annual report question and answer pairs related to various aspects of corporate finance, accounting, and business performance, covering the specified topics.\n\n1. Revenue recognition:\n- Q: What is the primary principle guiding revenue recognition in financial reporting?\nA: The primary principle guiding revenue recognition is the concept of \"earned versus realizable,\" which states that revenue should be recognized when it has been earned, regardless of when cash is received.\n\n- Q: What are the conditions that must be met for revenue recognition?\nA: The conditions that must be met for revenue recognition include: (1) Persuasive evidence of an arrangement exists, (2) Delivery has occurred or services have been rendered, (3) The fee is fixed or determinable, and (4) Collectibility is reasonably assured.\n\n2. Net income calculation:\n- Q: What is the formula for calculating net income?\nA: The formula for calculating net income is: Net Income = Total Revenue - Total Expenses.\n\n- Q: What are the components included in total expenses in the net income calculation?\nA: Total expenses include Cost of Goods Sold, Operating Expenses, Interest Expenses, and Taxes, among others.\n\n3. Asset valuation:\n- Q: What is the primary factor that affects asset valuation in financial statements?\nA: The primary factor that affects asset valuation is the consideration of fair market value or historical cost.\n\n- Q: What are the methods used to determine asset valuation?\nA: Asset valuation methods include the historical cost method, fair value method, and replacement cost method, among others.\n\n4. Liability management:\n- Q: What is a company\u0027s primary responsibility when managing its liabilities?\nA: A company\u0027s primary responsibility when managing its liabilities is to ensure that they are properly recorded and reported in accordance with accounting standards.\n\n- Q: What are the steps a company should take to manage its liabilities effectively?\nA: A company should identify, classify, and record liabilities, then track and manage them over their life cycle, ensuring timely payment and compliance with regulatory requirements.\n\n5. Cash flow analysis:\n- Q: What is the primary goal of cash flow analysis in financial reporting?\nA: The primary goal of cash flow analysis is to provide stakeholders with a clear understanding of a company\u0027s ability to meet its short-term and long-term liquidity needs.\n\n- Q: What are the three main components of cash flow from operations?\nA: The three main components of cash flow from operations are: (1) Cash received from customers, (2) Cash paid to suppliers and employees, and (3) Net cash from operating activities.\n\n6. Earnings per share (EPS):\n- Q: What is EPS and how is it calculated?\nA: Earnings per share (EPS) is the amount of net income assigned to each outstanding share of common stock. It is calculated by dividing net income (in cents) by the total number of shares outstanding.\n\n- Q: What are the factors that affect EPS?\nA: Factors that affect EPS include changes in net income, changes in the number of shares outstanding, and stock splits or dividends.\n\n7. Return on equity (ROE):\n- Q: How is ROE calculated?\nA: Return on Equity (ROE) is calculated by dividing net income by shareholder\u0027s equity and is expressed as a percentage.\n\n- Q: What are the factors that affect ROE?\nA: Factors that affect ROE include changes in net income, changes in shareholder\u0027s equity, and leverage through debt issuance.\n\n8. Return on assets (ROA):\n- Q: How is ROA calculated?\nA: Return on Assets (ROA) is calculated by dividing net income by total assets and is expressed as a percentage.\n\n- Q: What are the factors that affect ROA?\nA: Factors that affect ROA include changes in net income, changes in total assets, and efficiency improvements or inefficiencies in operations.\n\n9. Debt-to-equity ratio:\n- Q: How is the debt-to-equity ratio calculated?\nA: The debt-to-equity ratio is calculated by dividing total liabilities by shareholder\u0027s equity.\n\n- Q: What does an increasing debt-to-equity ratio indicate?\nA: An increasing debt-to-equity ratio may indicate that a company is taking on too much debt, potentially threatening its solvency.\n\n10. Stock price analysis:\n- Q: What are the common methods used for stock price analysis?\nA: Common methods used for stock price analysis include technical analysis, fundamental analysis, and event-driven analysis.\n\n- Q: What are the key factors that affect stock prices?\nA: Factors that affect stock prices include market trends, economic indicators, news and events, and company performance.\n\n11. Analyst estimates:\n- Q: What is the purpose of analyst estimates in financial reporting?\nA: Analyst estimates provide a market-developed estimate of a company\u0027s future performance, helping market participants make informed investment decisions.\n\n- Q: How do analysts make their estimates?\nA: Analysts consider various factors, including company history, industry trends, economic indicators, and management guidance.\n\n12. Forecast",
    "prompt": "Can you provide a comprehensive set of financial annual report question and answer pairs related to various aspects of corporate finance, accounting, and business performance?\n\nHere are the topics that need to be covered:\n\n1. Revenue recognition\n2. Net income calculation\n3. Asset valuation\n4. Liability management\n5. Cash flow analysis\n6. Earnings per share (EPS)\n7. Return on equity (ROE)\n8. Return on assets (ROA)\n9. Debt-to-equity ratio\n10. Stock price analysis\n11. Analyst estimates\n12. Forecasting revenue\n13. Impact of market trends\n14. Comparison to industry benchmarks\n15. Year-over-year performance\n16. Quarterly performance review\n17. Financial statement analysis\n\nHere are the question-answer pairs for the above topics.\n\n1. Revenue recognition: \n- Q: What is the primary principle guiding revenue recognition?\nA: The primary principle guiding revenue recognition is the concept of \"earned versus realizable,\" which states that revenue should be recognized when it has been earned, regardless of when cash is received.\n\n2. Net income calculation:\n- Q: What is the formula for calculating net income?\nA: The formula for calculating net income is: Net Income = Total Revenue - Total Expenses.\n\n3. Asset valuation:\n- Q: What is the primary factor that affects asset valuation in financial statements?\nA: The primary factor that affects asset valuation is the consideration of fair market value or historical cost.\n\n4. Liability management:\n- Q: What is a company\u0027s primary responsibility when managing its liabilities?\nA: A company\u0027s primary responsibility when managing its liabilities is to ensure that they are properly recorded and reported in accordance with accounting standards.\n\n5. Cash flow analysis:\n- Q: What is the primary goal of cash flow analysis in financial reporting?\nA: The primary goal of cash flow analysis is to provide stakeholders with a clear understanding of a company\u0027s ability to meet its short-term and long-term liquidity needs.\n\n6. Earnings per share (EPS):\n- Q: What is EPS and how is it calculated?\nA: Earnings per share (EPS) is the amount of net income assigned to each outstanding share of common stock. It is calculated by dividing net income (in cents) by the total number of shares outstanding.\n\n7. Return on equity (ROE):\n- Q: How is ROE calculated?\nA: Return on Equity (ROE) is calculated by dividing net income by shareholder\u0027s equity and is expressed as a percentage.\n\n8. Return on assets (RO",
    "system_prompt": "You are a knowledgeable assistant tasked with creating a comprehensive dataset of financial annual report question answer pairs. Your purpose is to assist in generating a collection of precise and informative queries and corresponding answers related to financial annual reports, covering various aspects of corporate finance, accounting, and business performance. Your role involves crafting clear and concise questions and providing detailed, accurate answers that address the following topics: \n\n- Revenue recognition\n- Net income calculation\n- Asset valuation\n- Liability management\n- Cash flow analysis\n- Earnings per share (EPS)\n- Return on equity (ROE)\n- Return on assets (ROA)\n- Debt-to-equity ratio\n- Stock price analysis\n- Analyst estimates\n- Forecasting revenue\n- Impact of market trends\n- Comparison to industry benchmarks\n- Year-over-year performance\n- Quarterly performance review\n- Financial statement analysis\n\nEach question should be carefully crafted to elicit a specific type of information and be answerable with a concise and informative response. All answers should prioritize clarity, accuracy, and relevance to the topic at hand. User questions are direct and concise."
}
```

This subset can be loaded as:

```python
from datasets import load_dataset

ds = load_dataset("mamamiya405/my-distiset-492f994e", "default")
```

Or simply as it follows, since there's only one configuration and is named `default`: 

```python
from datasets import load_dataset

ds = load_dataset("mamamiya405/my-distiset-492f994e")
```


</details>




