arXiv subjects

Akash Kumar Gautam

Publications and source records attributed to Akash Kumar Gautam.

3 recordsLinked to original sources

arXiv2026

LLM-Based Examination of Eligibility Criteria from Securities Prospectuses at the German Central Bank

Verifying the eligibility of securities as collateral is a key responsibility of the German Central Bank. However, manually verifying these assets against legal and financial criteria within lengthy, semi-structured, and often bilingual prospectuses is a resource-intensive task. While previous efforts utilized traditional Named Entity Recognition (NER) for information extraction, these methods can struggle with OCR noise, linguistic variance, and rigid span-based constraints, and the need for manually annotated training data for each relevant annotation type. In this paper, we present the first case study applying Large Language Models (LLMs) to the eligibility examination process, shifting the paradigm toward a generative Information Extraction pipeline. Our approach decomposes the task into extraction, normalization, and interpretation, allowing for greater flexibility in handling noisy text and interleaved German-English content. We further introduce a value-based evaluation methodology using LLM-as-a-judge, which offers a more semantic assessment than location-based metrics. Our results demonstrate that LLM-based systems achieve high precision (up to 91%) in document-level eligibility, exhibiting a conservative operating profile that minimizes false acceptance.

cs.CL↗

arXiv2026

Causal Connections: Leveraging Multilingual Fine-Tuning for Financial QA@FinCausal 2026

This paper describes team HSA_CORAL's submission to the FinCausal 2026 shared task on extracting cause-effect relations from financial narratives via extractive question answering in English and Spanish. We compare three modeling families: (i) encoder-only token tagging with multilingual BERT, (ii) encoder-decoder generation with multilingual BART, and (iii) decoder-only LLMs (Llama 3.1 and GPT variants) using prompt refinement, few-shot demonstrations, and supervised fine-tuning. Across settings, prompting and few-shot examples yield competitive performance, while supervised fine-tuning provides the largest gains. Our best system, GPT-4.1 Mini fine-tuned on combined English and Spanish training data, achieves a tied highest score on the English subtask (score 4.8140) and ranks third on Spanish (score 4.7753) under the shared task's LLM-as-a-judge metric. Overall, the results highlight the value of task-specific adaptation and multilingual fine-tuning for cross-lingual transfer in financial causality QA.

cs.CL↗

arXiv2024

Discourse-Aware In-Context Learning for Temporal Expression Normalization

Temporal expression (TE) normalization is a well-studied problem. However, the predominately used rule-based systems are highly restricted to specific settings, and upcoming machine learning approaches suffer from a lack of labeled data. In this work, we explore the feasibility of proprietary and open-source large language models (LLMs) for TE normalization using in-context learning to inject task, document, and example information into the model. We explore various sample selection strategies to retrieve the most relevant set of examples. By using a window-based prompt design approach, we can perform TE normalization across sentences, while leveraging the LLM knowledge without training the model. Our experiments show competitive results to models designed for this task. In particular, our method achieves large performance improvements for non-standard settings by dynamically including relevant examples during inference.

cs.CL↗