Bridging the Arithmetic Gap: The Cognitive Complexity Benchmark and Financial-PoT for Robust Financial Reasoning

Abstract: While LLMs excel at semantic tasks, they face a critical bottleneck in financial quantitative reasoning, frequently suffering from "Arithmetic Hallucinations" and a systemic failure mode we term "Cognitive Collapse". To strictly quantify this phenomenon, we introduce the Cognitive Complexity Benchmark (CCB), a robust evaluation framework grounded in a dataset constructed from 95 real-world Chinese A-share annual reports. Unlike traditional datasets, the CCB stratifies financial queries into a three-dimensional taxonomy, Data Source, Mapping Difficulty, and Result Unit, enabling the precise diagnosis of reasoning degradation in high-cognitive-load scenarios. To address these failures, we propose the Iterative Dual-Phase Financial-PoT framework. This neuro-symbolic architecture enforces a strict architectural decoupling: it first isolates semantic variable extraction and logic formulation, then offloads computation to an iterative, self-correcting Python sandbox to ensure deterministic execution. Evaluation on the CCB demonstrates that while standard Chain-of-Thought falters on complex tasks, our approach offers superior robustness, elevating the Qwen3-235B model's average accuracy from 59.7\% to 67.3\% and achieving gains of up to 10-fold in high-complexity reasoning tasks. These findings suggest that architectural decoupling is a critical enabling factor for improving reliability in financial reasoning tasks, providing a transferable architectural insight for precision-critical domains that require tight alignment between semantic understanding and quantitative computation.