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AI models tested on financial reasoning with minor fact changes

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A researcher created a benchmark called 'Cents Matter' to test AI models' precision in financial reasoning. The benchmark contains 40 synthetic cases in Brazilian Portuguese that form 20 pairs where only one material fact changes between each pair. Three AI models from different families were tested on October 7, 2026, under controlled conditions with no execution errors. The benchmark evaluates exact monetary reasoning under explicit rules rather than regulatory knowledge. Cases test numeric locale handling, rounding methods, event identity recognition, and evidence sufficiency assessment.

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