| --- |
| license: odbl |
| language: |
| - es |
| - en |
| pretty_name: Estados financieros SMV Perú 2000-2026 |
| size_categories: |
| - 1M<n<10M |
| task_categories: |
| - tabular-regression |
| - tabular-classification |
| tags: |
| - finance |
| - peru |
| - financial-statements |
| - open-data |
| configs: |
| - config_name: resumen_anual |
| data_files: resumen_anual.csv |
| - config_name: resumen_trimestral |
| data_files: resumen_trimestral.csv |
| - config_name: ratios |
| data_files: ratios.parquet |
| - config_name: estandar |
| data_files: estandar.parquet |
| --- |
| |
| # 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 |
|
|
| ```python |
| 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 |
|
|
