Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare the safe read profile (readOnly, idempotent, non-destructive, openWorld), so the bar is lower; the description still adds meaningful semantics: which filing date governs ('as filed by a date'), that the latest period per company is selected rather than a fixed period, that the value reflects the state at that time, and that restatement status is surfaced. It omits error behavior and result ordering, keeping it out of 5 territory.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.