A synthetic challenge set for plausible errors in finance summaries:
amount, period, unit, definition, and omitted or unsupported facts.
Prototype: no uploads, external requests, or model calls. This is not an
LLM benchmark and does not score prose quality. Read the
method and limitations.
0 of 7 attempted · 0 correct
A clean match
A reviewer is checking a generated sentence against a synthetic operating statement.
Metric
operating-expense
Period
2026-Q2
Value
1,250,000 USD
Definition
Booked operating expense for the quarter
Source facts
Metric
Period
Value
Definition
operating-expense
2026-Q2
1,250,000 USD
Booked operating expense for the quarter
Operating expense was $1,250,000 in 2026-Q2.
A plausible amount drift
The sentence reads cleanly, but the value differs from the source.
Metric
operating-expense
Period
2026-Q2
Value
1,250,000 USD
Definition
Booked operating expense for the quarter
Source facts
Metric
Period
Value
Definition
operating-expense
2026-Q2
1,250,000 USD
Booked operating expense for the quarter
Operating expense was $1,205,000 in 2026-Q2.
A period shift
The amount is correct, but it belongs to a different quarter.
Metric
cash-balance
Period
2026-Q2
Value
840,000 USD
Definition
Cash balance at quarter end
Source facts
Metric
Period
Value
Definition
cash-balance
2026-Q2
840,000 USD
Cash balance at quarter end
Cash was $840,000 at the end of 2026-Q1.
A unit mismatch
The numeric value matches, but the unit label does not.
Metric
units-shipped
Period
2026-Q2
Value
48,000 units
Definition
Units shipped during the quarter
Source facts
Metric
Period
Value
Definition
units-shipped
2026-Q2
48,000 units
Units shipped during the quarter
The team shipped 48,000 USD in 2026-Q2.
A definition shift
The amount and period match, but the sentence describes cash paid rather than booked expense.
Metric
operating-expense
Period
2026-Q2
Value
1,250,000 USD
Definition
Booked operating expense for the quarter
Source facts
Metric
Period
Value
Definition
operating-expense
2026-Q2
1,250,000 USD
Booked operating expense for the quarter
Cash paid for operating costs was $1,250,000 in 2026-Q2.
An omitted fact
The summary mentions a revenue change but leaves out a material margin fact from the supplied source.
Metric
gross-margin
Period
2026-Q2
Value
0.31 ratio
Definition
Gross profit divided by revenue
Source facts
Metric
Period
Value
Definition
gross-margin
2026-Q2
0.31 ratio
Gross profit divided by revenue
Revenue increased 4% in 2026-Q2.
An unsupported claim
A supported expense claim is followed by a cash-flow claim that is absent from the source facts.
Metric
operating-expense
Period
2026-Q2
Value
1,250,000 USD
Definition
Booked operating expense for the quarter
Source facts
Metric
Period
Value
Definition
operating-expense
2026-Q2
1,250,000 USD
Booked operating expense for the quarter
Operating expense was $1,250,000, and operating cash flow was $900,000 in 2026-Q2.
Method and limitations
Each fixture contains synthetic source facts and a candidate summary
with a separately annotated structured claim. The evaluator compares
metric, period, unit, value, and definition, then flags missing source
facts or claims without a matching source. It does not parse the summary
text; the annotations are hand-authored.
These seven cases are a prototype challenge set, not a representative
benchmark. They do not test a language model, establish model rankings,
assess materiality, or show how often people catch errors in practice.
Expand and independently review the cases before drawing broader
conclusions.