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  # EDGAR-CORPUS Financial Summarization
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- ![Dataset Processing](https://huggingface.co/datasets/kritsadaK/EDGAR-CORPUS-Financial-Summarization/resolve/main/DatasetProcessingImages.jpg)
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- ---
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  ### **📌 Example Row from the Dataset**
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  Below is a real example from the dataset, showing a financial statement **input**, the **AI-generated summary**, and the **model used**:
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  | **Model** | **Input (Financial Statement Text)** | **Summary (AI-Generated)** |
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  |------------|-------------------------------------|----------------------------|
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  | **Claude** | FACEBOOK, INC. INDEX TO CONSOLIDATED FINANCIAL STATEMENTS Reports of Independent Registered Public Accounting Firm Consolidated Financial Statements: Consolidated Balance Sheets... *(Truncated for readability)* | **Here's a summary of the financial statement:** <br> **Key Components:** <br> 1 **Revenue Recognition** - Revenue recognized when four conditions are met <br> 2 **Assets** - Includes current assets, original programming costs, and amortization <br> 3 **Liabilities** - Marketable securities, fair value measurement, and valuation hierarchy <br> 4 **Income Taxes** - Deferred tax assets, valuation allowances, and tax rate impact <br> **Notable Accounting Practices:** - Conservative approach to revenue recognition - Detailed fair value measurement hierarchy - Comprehensive tax planning and recognition strategy - Regular review of asset values and potential impairment |
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  The **Financial Statements Summary 10K Dataset** was developed as part of the **CSX4210: Natural Language Processing** project at **Assumption University**.
 
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  # EDGAR-CORPUS Financial Summarization
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+ The EDGAR-CORPUS Financial Summarization Dataset is a collection of financial statements extracted from SEC EDGAR filings from **eloukas/edgar-corpus**
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+ ![Dataset Processing](https://huggingface.co/datasets/kritsadaK/EDGAR-CORPUS-Financial-Summarization/resolve/main/DatasetProcessingImages.jpg)
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  ### **📌 Example Row from the Dataset**
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  Below is a real example from the dataset, showing a financial statement **input**, the **AI-generated summary**, and the **model used**:
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+ **CLaude Summary style:**
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+
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  | **Model** | **Input (Financial Statement Text)** | **Summary (AI-Generated)** |
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  |------------|-------------------------------------|----------------------------|
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  | **Claude** | FACEBOOK, INC. INDEX TO CONSOLIDATED FINANCIAL STATEMENTS Reports of Independent Registered Public Accounting Firm Consolidated Financial Statements: Consolidated Balance Sheets... *(Truncated for readability)* | **Here's a summary of the financial statement:** <br> **Key Components:** <br> 1 **Revenue Recognition** - Revenue recognized when four conditions are met <br> 2 **Assets** - Includes current assets, original programming costs, and amortization <br> 3 **Liabilities** - Marketable securities, fair value measurement, and valuation hierarchy <br> 4 **Income Taxes** - Deferred tax assets, valuation allowances, and tax rate impact <br> **Notable Accounting Practices:** - Conservative approach to revenue recognition - Detailed fair value measurement hierarchy - Comprehensive tax planning and recognition strategy - Regular review of asset values and potential impairment |
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+
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+ **ChatGPT Summary style:**
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+
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+ | **Model** | **Input (Financial Statement Text)** | **Summary (AI-Generated)** |
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+ |------------|-------------------------------------|----------------------------|
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+ | **ChatGPT** | *To the Shareholders and Board of Directors of Exactus, Inc. Opinion on the Financial Statements…* *(Truncated)* | The financial statement provided indicates that the company has incurred losses from its operations, resulting in negative cash flows from operating activities. Additionally, the company has an accumulated deficit, and there is substantial doubt about its ability to continue as a going concern. This means that there are concerns about the company's ability to meet its financial obligations and continue operating in the foreseeable future. <br><br> In terms of expenses, the company has liabilities that are part of its normal course of business operations. Despite the uncertainties surrounding the company's ability to continue as a going concern, no adjustments have been made to the carrying amount and classification of the company's assets and liabilities. The company has considered ASU 2014, which likely pertains to accounting standards related to going concern issues. <br><br> The liabilities mentioned in the financial statement primarily consist of debt. It is essential to note that the company's financial position seems to be precarious, given the accumulated losses, negative cash flows, and doubts about its ability to continue operating. The management's evaluation of the situation, as described in Note 2 of the financial statement, likely outlines the events and conditions that have led to this financial position and the management's plans to address these challenges. |
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+ **To Load this Dataset**
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+ ```python
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+ from datasets import load_dataset
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+
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+ dataset = load_dataset("kritsadaK/EDGAR-CORPUS-Financial-Summarizationt")
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+ ```
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  The **Financial Statements Summary 10K Dataset** was developed as part of the **CSX4210: Natural Language Processing** project at **Assumption University**.