README.md

---
language:
- ru
license: cc-by-4.0
task_categories:
- tabular-classification
- tabular-regression
size_categories:
- 1M<n<10M
tags:
- finance
- russian
- accounting
- RAS
- BFO
- reference-dataset
- financial-statements
pretty_name: 'RuFinQA-Source: Reference Financial Statements Dataset'
---

# RuFinQA-Source — Reference Financial Statements Dataset

## Dataset Description

**RuFinQA-Source** is the sanitized reference dataset used to generate the **RuFinQA-CoT** benchmark (https://huggingface.co/datasets/RusNLPWorld/RuFinQA-CoT). It contains **4,418 company-year observations** from **931 Russian companies** registered in the **Republic of Tatarstan** for the period **2021–2025**.

All raw data was extracted from the **State Information Resource of Accounting (Financial) Statements (BFO)** of the Federal Tax Service of Russia (https://bo.nalog.ru/) — the sole data source used in this project.

The dataset is published for **reproducibility**: users can re-run the benchmark generator pipeline on this reference to obtain the same benchmark questions.

- **Curated by:** Mullosharaf K. Arabov
- **Shared by:** Mullosharaf K. Arabov
- **Language(s) (NLP):** Russian (`ru`)
- **License:** CC BY 4.0 (see Legal Notice below)
- **Dataset size:** 4,418 rows × 524 columns, single split (`train`)

### Legal Notice

> **Copyright and Ownership.**
> The author of this dataset card is **Mullosharaf K. Arabov**. However, **the author is NOT the copyright holder of the underlying financial data**. The raw accounting (financial) statements were obtained from **a single public source**: the **State Information Resource of Accounting (Financial) Statements (BFO)** of the Federal Tax Service of the Russian Federation (https://bo.nalog.ru/), which is published openly under the legislation of the Russian Federation.
>
> **What belongs to the author:** the parser, the anonymization pipeline, the metadata, the dataset card.
>
> **What does NOT belong to the author:** the raw financial figures reported by the companies. These are used here solely for research and benchmarking purposes.
>
> All company identifiers (INN) and names have been **anonymized** using a deterministic mapping with a fixed random seed (42), the same mapping used in the RuFinQA-CoT benchmark.
>
> If you are a rights holder of any underlying financial statement and believe it should not appear in this dataset, please contact the author at **cool.araby@gmail.com** for prompt removal.

### Dataset Sources

- **Repository:** https://huggingface.co/datasets/RusNLPWorld/RuFinQA-Source
- **Source data (single source):** https://bo.nalog.ru/ — State Information Resource of Accounting (Financial) Statements (BFO), operated by the Federal Tax Service of Russia
- **Companion benchmark:** https://huggingface.co/datasets/RusNLPWorld/RuFinQA-CoT

## Uses

### Direct Use

- Reproducing the **RuFinQA-CoT** benchmark generation pipeline.
- Research on **financial statement analysis** with real Russian RAS data.
- Training and evaluating tabular models on Russian accounting data.
- Benchmarking financial ratio computation, extraction, and anomaly detection.

### Out-of-Scope Use

- **Investment or financial advice.** This dataset is a research artifact, not a source for real-world investment decisions.
- **Company profiling or identification.** Identifiers are anonymized; re-identification attempts are prohibited.
- **Extrapolation to the full Russian economy.** The dataset covers a single region (Tatarstan, 2021–2025).

## Dataset Structure

### Data Fields

**Row = one company-year observation.** Columns fall into four groups.

#### Identification

| Field | Type | Description |
|---|---|---|
| `inn` | string | Anonymized 10-digit identifier (synthetic, seed=42) |
| `report_year` | int | Reporting year (2021–2025) |
| `source_year` | int | Year from source filename |
| `company_name` | string | Anonymized company name (synthetic) |
| `okved` | string | Russian activity code (OKVED2) |
| `unit_source` | string | Original reporting unit (e.g., `тыс. руб`) |
| `unit_target` | string | Target unit (`million_rub`) |

#### Financial statements (in million RUB)

| Prefix | Statement | Lags |
|---|---|---|
| `bal_*` | Balance sheet (RAS line codes) | `_t1`, `_t2` (two prior years) |
| `inc_*` | Income statement | `_t1` |
| `cf_*` | Cash flow statement | `_t1` |

#### Derived ratios

| Field | Formula |
|---|---|
| `roa` | Net Profit / Total Assets |
| `roe` | Net Profit / Shareholders' Equity |
| `current_ratio` | Current Assets / Current Liabilities |
| `margin_oper` | Operating Profit / Revenue |

#### Removed fields

For privacy, the following fields were **removed** before publication:

- `signer_name`, `signer_role` (personal data)
- `address`, `kpp`, `okpo` (identification)
- `auditor_name`, `auditor_inn`, `auditor_ogrn` (third-party identifiers)
- `date_formation`, `extraction_number`, `audit_mandatory`, `approval_mandatory`, `approval_body` (service metadata)

### Data Splits

Single split (`train`) with **4,418 observations**. The companion benchmark **RuFinQA-CoT** uses a filtered subset of **3,504 observations** (drop of rows with missing `inc_2110` or `bal_1600`).

## Statistics

### Distribution by Year

| Year | Observations | Share |
|------|-------------:|------:|
| 2021 | 839 | 19.0% |
| 2022 | 884 | 20.0% |
| 2023 | 898 | 20.3% |
| 2024 | 902 | 20.4% |
| 2025 | 895 | 20.3% |
| **Total** | **4,418** | **100.0%** |

### Top-10 OKVED Codes

| OKVED | Observations | Share |
|-------|-------------:|------:|
| `41.20` | 165 | 3.7% |
| `42.11` | 99 | 2.2% |
| `06.10.1` | 96 | 2.2% |
| `46.71.2` | 83 | 1.9% |
| `49.41.1` | 75 | 1.7% |
| `09.10.9` | 74 | 1.7% |
| `45.11.2` | 73 | 1.7% |
| `46.90` | 65 | 1.5% |
| `45.20.1` | 56 | 1.3% |
| `43.21` | 52 | 1.2% |

**Unique OKVED codes:** 294.

### Key Financial Indicators (million RUB)

| Column | Count | Mean | Median | Min | Max |
|--------|------:|-----:|-------:|----:|----:|
| `bal_1600` | 4,187 | 7,099 | 1,155 | 0 | 1,493,118 |
| `bal_1300` | 4,176 | 3,691 | 242 | -44,230 | 992,131 |
| `bal_1200` | 4,027 | 3,403 | 864 | 0 | 868,128 |
| `bal_1500` | 3,973 | 2,485 | 549 | 0 | 451,922 |
| `inc_2110` | 4,177 | 6,832 | 2,158 | 0 | 1,563,778 |
| `inc_2400` | 4,225 | 591 | 41 | -48,540 | 251,375 |

The distributions are heavily right-skewed: **median assets ≈ 1.2 billion RUB**, mean ≈ 7.1 billion RUB, max ≈ 1.5 trillion RUB.

### Derived Ratios

| Ratio | Count | Mean | Median | Min | Max |
|-------|------:|-----:|-------:|----:|----:|
| `roa` | 4,110 | 7.3731 | 0.0459 | -66.9296 | 29917.1642 |
| `roe` | 4,105 | 51.9094 | 0.2267 | -176.7500 | 200445.0000 |
| `current_ratio` | 3,970 | 2.4962 | 1.3626 | 0.0210 | 326.1300 |
| `margin_oper` | 4,015 | -0.2136 | 0.0365 | -728.3775 | 1.0000 |

**Note on extreme outliers:** the raw ratios include extreme values (e.g., ROA = 29,917) arising from companies with near-zero denominators (total assets < 0.01 million RUB). The **RuFinQA-CoT** benchmark applies a data-quality guard (`DATA_MIN_ABS = 0.01` million RUB for balance-sheet denominators) to exclude such cases. The reference dataset preserves these rows for full transparency.

## Dataset Creation

### Source Data

1. **Single source.** All raw data was obtained from the **State Information Resource of Accounting (Financial) Statements (BFO)** of the Federal Tax Service of Russia (https://bo.nalog.ru/).
2. **Download.** **4,418 Excel files** covering companies registered in the **Republic of Tatarstan** for the period **2021–2025**.
3. **Extraction.** A custom parser (`BFODataProcessor`) extracted numeric values from standardized RAS report line codes, preserving the year-over-year lag structure. All monetary values were converted to **millions of Russian rubles**.
4. **Anonymization.** All company INNs and names were replaced using a deterministic mapping with fixed seed = 42.
5. **PII removal.** Signer names, addresses, KPP, OKPO, and auditor identifiers were dropped.
6. **Final size.** **4,418 company-year observations** covering **931 unique companies**.

### Who are the source data producers?

The source data producers are the Russian companies themselves, which are legally required to publish their annual accounting statements. The BFO resource aggregates and publishes these as open data. **The author of this dataset did not create, modify, or control the source financial figures.**

## Bias, Risks, and Limitations

### Bias

- **Geographic bias.** All companies are registered in the Republic of Tatarstan.
- **Sector bias.** Skewed toward construction (`41.20`), wholesale trade (`46.*`), and extractive industries (`06.10.1`, `09.10.9`).
- **Temporal bias.** Coverage limited to 2021–2025.
- **Size bias.** Small and medium enterprises dominate; very large companies are underrepresented.

### Risks

- **Extreme outliers in derived ratios.** Raw `roa`, `roe`, and `current_ratio` include values that are mathematically valid but practically meaningless (division by near-zero denominators). Users should apply their own data-quality filters.
- **Re-identification risk.** Although INNs and names are anonymized, the underlying financial figures remain publicly available. Users **must not** attempt to re-identify companies.
- **Not investment-grade data.** The dataset is a research artifact.

### Limitations

- **524 columns**, many of which are 100% missing (e.g., `bal_1216`, `cf_3161`). These are preserved for schema completeness but carry no information.
- **Only RAS standards.** No IFRS, US GAAP, or other accounting frameworks.
- **Single region.** Not representative of the full Russian economy.

### Recommendations

1. Apply data-quality filters (`|denominator| ≥ 0.01` million RUB) before computing ratios.
2. Use **median**, not mean, when reporting central tendencies.
3. Report the **FCS fallback rate** (117 rows in RuFinQA-CoT) when using derived indicators.

## Citation

```bibtex
@misc{rufinqa_source_2026,
  author       = {Arabov, Mullosharaf K.},
  title        = {RuFinQA-Source: Reference Financial Statements Dataset for the RuFinQA-CoT Benchmark},
  year         = {2026},
  publisher    = {Hugging Face},
  howpublished = {\url{https://huggingface.co/datasets/RusNLPWorld/RuFinQA-Source}}
}
```

## Glossary

- **BFO** — *Бухгалтерская (финансовая) отчётность*: State Information Resource of Accounting (Financial) Statements, operated by the Federal Tax Service of Russia.
- **RAS / РСБУ** — Russian Accounting Standards.
- **INN** — Russian tax identification number.
- **OKVED** — Russian National Classifier of Types of Economic Activity.
- **ROA / ROE / CR** — Return on Assets / Return on Equity / Current Ratio.

## Dataset Card Authors

**Mullosharaf K. Arabov** — Kazan Federal University, Institute of Computational Mathematics and Information Technologies.

## Dataset Card Contact

**Email:** cool.araby@gmail.com
**Affiliation:** Kazan Federal University, Kazan, Russia