Datasets:
The dataset viewer is not available for this split.
Error code: FeaturesError
Exception: UnicodeDecodeError
Message: 'utf-8' codec can't decode byte 0xc8 in position 7: invalid continuation byte
Traceback: Traceback (most recent call last):
File "/src/services/worker/src/worker/job_runners/split/first_rows.py", line 244, in compute_first_rows_from_streaming_response
iterable_dataset = iterable_dataset._resolve_features()
File "/usr/local/lib/python3.14/site-packages/datasets/iterable_dataset.py", line 4523, in _resolve_features
features = _infer_features_from_batch(self.with_format(None)._head())
~~~~~~~~~~~~~~~~~~~~~~~~~~~~^^
File "/usr/local/lib/python3.14/site-packages/datasets/iterable_dataset.py", line 2768, in _head
return next(iter(self.iter(batch_size=n)))
File "/usr/local/lib/python3.14/site-packages/datasets/iterable_dataset.py", line 2972, in iter
for key, pa_table in ex_iterable.iter_arrow():
~~~~~~~~~~~~~~~~~~~~~~^^
File "/usr/local/lib/python3.14/site-packages/datasets/iterable_dataset.py", line 2483, in _iter_arrow
yield from self.ex_iterable._iter_arrow()
File "/usr/local/lib/python3.14/site-packages/datasets/iterable_dataset.py", line 547, in _iter_arrow
for key, pa_table in iterator:
^^^^^^^^
File "/usr/local/lib/python3.14/site-packages/datasets/iterable_dataset.py", line 430, in _iter_arrow
for key, pa_table in self.generate_tables_fn(**gen_kwags):
~~~~~~~~~~~~~~~~~~~~~~~^^^^^^^^^^^^^
File "/usr/local/lib/python3.14/site-packages/datasets/packaged_modules/csv/csv.py", line 196, in _generate_tables
csv_file_reader = pd.read_csv(file, iterator=True, dtype=dtype, **self.config.pd_read_csv_kwargs)
File "/usr/local/lib/python3.14/site-packages/datasets/streaming.py", line 73, in wrapper
return function(*args, download_config=download_config, **kwargs)
File "/usr/local/lib/python3.14/site-packages/datasets/utils/file_utils.py", line 1274, in xpandas_read_csv
return pd.read_csv(xopen(filepath_or_buffer, "rb", download_config=download_config), **kwargs)
~~~~~~~~~~~^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
File "/usr/local/lib/python3.14/site-packages/pandas/io/parsers/readers.py", line 1026, in read_csv
return _read(filepath_or_buffer, kwds)
File "/usr/local/lib/python3.14/site-packages/pandas/io/parsers/readers.py", line 620, in _read
parser = TextFileReader(filepath_or_buffer, **kwds)
File "/usr/local/lib/python3.14/site-packages/pandas/io/parsers/readers.py", line 1620, in __init__
self._engine = self._make_engine(f, self.engine)
~~~~~~~~~~~~~~~~~^^^^^^^^^^^^^^^^
File "/usr/local/lib/python3.14/site-packages/pandas/io/parsers/readers.py", line 1898, in _make_engine
return mapping[engine](f, **self.options)
~~~~~~~~~~~~~~~^^^^^^^^^^^^^^^^^^^
File "/usr/local/lib/python3.14/site-packages/pandas/io/parsers/c_parser_wrapper.py", line 93, in __init__
self._reader = parsers.TextReader(src, **kwds)
~~~~~~~~~~~~~~~~~~^^^^^^^^^^^^^
File "pandas/_libs/parsers.pyx", line 574, in pandas._libs.parsers.TextReader.__cinit__
File "pandas/_libs/parsers.pyx", line 663, in pandas._libs.parsers.TextReader._get_header
File "pandas/_libs/parsers.pyx", line 874, in pandas._libs.parsers.TextReader._tokenize_rows
File "pandas/_libs/parsers.pyx", line 891, in pandas._libs.parsers.TextReader._check_tokenize_status
File "pandas/_libs/parsers.pyx", line 2053, in pandas._libs.parsers.raise_parser_error
File "<frozen codecs>", line 325, in decode
UnicodeDecodeError: 'utf-8' codec can't decode byte 0xc8 in position 7: invalid continuation byteNeed help to make the dataset viewer work? Make sure to review how to configure the dataset viewer, and open a discussion for direct support.
Peru SMV Financial Statements 2000-2026 (smv-eeff)
Normalized financial statements of 682 companies supervised by Peru's securities regulator (SMV), 2000-2026: balance sheet, income statement, cash flow, other comprehensive income and ratios. Six different charts of accounts (companies, banks, insurers, pension funds, brokers, CAVALI) are mapped to comparable concepts. Validated against the SMV's own index (208,788 comparisons, 5 source anomalies) and against statements published by the companies. Amounts are in thousands of the reporting currency (PEN or USD) and are not converted.
Estados financieros normalizados de 682 empresas supervisadas por la SMV del Perú, 2000-2026, con conceptos comparables entre planes de cuentas y ratios estándar.
Files
| file | content |
|---|---|
resumen_anual.csv, resumen_trimestral.csv |
one row per company, period and type (individual or consolidated): key figures, standard concepts and ratios |
estandar.parquet, ratios.parquet |
comparable concepts and ratios, long format |
hechos_AAAA.parquet |
every reported account, one file per year (original SMV data, cleaned) |
empresas.*, cuentas.csv, presentaciones.parquet |
catalogues and filing metadata |
cambios_en_comparativos.parquet |
figures restated in the following year's statements |
diccionario.md |
data dictionary (Spanish) |
Quick use
from datasets import load_dataset
anual = load_dataset("AtlasLedger/smv-eeff", "resumen_anual", split="train").to_pandas()
Source, license and updates
Source: Superintendencia del Mercado de Valores (SMV), open data. License ODbL 1.0. Independent project, not affiliated with the SMV. The copy in this repository is refreshed by hand; the up-to-date version, code, methodology and monthly updates are at https://github.com/AtlasLedger/smv-eeff . Cite: https://doi.org/10.5281/zenodo.22981480
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