Financial Numeric Extreme Labelling: A Dataset and Benchmarking for XBRL
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Soumya Sharma Subhendu Khatuya Manjunath Hegde Afreen Shaikh. Koustuv Dasgupta Pawan Goyal Niloy Ganguly
The U.S. Securities and Exchange Commission (SEC) mandates all public
companies to file periodic financial statements that should contain numerals
annotated with a particular label from a taxonomy. In this paper, we formulate
the task of automating the assignment of a label to a particular numeral span
in a sentence from an extremely large label set. Towards this task, we release
a dataset, Financial Numeric Extreme Labelling (FNXL), annotated with 2,794
labels. We benchmark the performance of the FNXL dataset by formulating the
task as (a) a sequence labelling problem and (b) a pipeline with span
extraction followed by Extreme Classification. Although the two approaches
perform comparably, the pipeline solution provides a slight edge for the least
frequent labels.