Recognition Is Not Grounding: Benchmarking Multilingual Financial Evidence Extraction

arXiv:2610.19432v2 Announce Type: replace Abstract: Comparing financial disclosures across languages requires identifying shared accounting concepts and recovering all numerical facts that express them. Existing benchmarks evaluate aspects of these capabilities, but provide limited insight into whether both succeed on the same multilingual evidence. In particular, it remains unclear whether language models can recognize these concepts across languages and exhaustively recover their corresponding numerical evidence from the same contexts. We introduce MULTIFINGROUND, a benchmark designed to inv

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