Benchmarks & Tests4 min read
Financial reasoning benchmark
LLMs know accounting formulas. FinIndices shows they can't apply them
LLMs can recite accounting formulas, but FinIndices, a benchmark built on real Chinese financial statements, shows they struggle to apply them. Gemini-3.1-Pro's accuracy fell from 70.70% to 38.22% when formula hints were removed, and generating tables actively degraded models' reasoning.
2026-08-20