---
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