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FinQA is a dataset specifically designed for financial reasoning and question answering. It comprises questions, financial background information, and corresponding answers. The dataset combines text and visual data, with visual data presented as images stored in JSON files. Its structure includes a unique identifier, shared background, shared image path, question text, multiple‑choice options, correct answer, and detailed explanation. Annotations are performed by financial experts to ensure high accuracy and consistency. The dataset may contain inherent biases from source financial documents; users should exercise caution when generalizing model outputs and consider domain‑specific adaptation.