Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already indicate readOnlyHint and idempotentHint, so the description's value lies in stating the exact formula ('net income over shareholders' equity') and noting the output is a percentage. This adds meaningful behavioral context beyond the annotations, though it omits edge cases like zero equity.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.