Update to 3.0.0

README.md

@@ -26,7 +26,7 @@ The Russian Financial Statements Database (RFSD) is an open, harmonized collecti
 
 - 🏛️ Sourced from two official data providers: the [Rosstat](https://rosstat.gov.ru/opendata/7708234640-7708234640bdboo2018) and the [Federal Tax Service](https://bo.nalog.ru).
 
-- 📅 Covers 2011-2024, will be continuously updated.
+- 📅 Covers 2011-2025, will be continuously updated.
 
 - 🏗️ Restores as much data as possible through non-invasive data imputation, statement articulation, and harmonization.
 
@@ -51,12 +51,12 @@ It is as easy as:
 from datasets import load_dataset
 import polars as pl
 
-# This line will download 6.6 GB+ of all RFSD data and store it in a 🤗 cache folder
+# This line will download 7.7 GB+ of all RFSD data and store it in a 🤗 cache folder
 RFSD = load_dataset('irlspbru/RFSD')
 
-# Alternatively, this will download ~540 MB with all financial statements for 2023
+# Alternatively, this will download ~534 MB with all financial statements for 2025
 # to a Polars DataFrame (requires about 8 GB of RAM)
-RFSD_2023 = pl.read_parquet('hf://datasets/irlspbru/RFSD/RFSD/year=2023/*.parquet')
+RFSD_2025 = pl.read_parquet('hf://datasets/irlspbru/RFSD/RFSD/year=2025/*.parquet')
 ```
 
 We provide a file in `aux_data/descriptive_names_dict.csv` in [GitHub repository](https://github.com/irlcode/RFSD) which can be used to change the original names of financial variables to user-friendly ones, e.g. `B_revenue` and `CFo_materials` in lieu of `line_2110` and `line_4121`, respectively. Prefixes are for disambiguation purposes: `B_` stands for balance sheet variables, `PL_` — profit and loss statement, `CFi_` and `CFo` — cash inflows and cash outflows, etc. (One can find all the variable definitions in the supplementary materials table in the accompanying paper and [consult](https://www.consultant.ru/document/cons_doc_LAW_32453/) the original statement forms used by firms: full is `KND 0710099`, simplified — `KND 0710096`.)
@@ -120,7 +120,7 @@ To the best of our knowledge, the RFSD is the only open data set with up-to-date
 
 #### What is the data period?
 
-We provide financials for Russian firms in 2011-2024. We will add the data for 2025 by July, 2026 (see Version and Update Policy below).
+We provide financials for Russian firms in 2011-2025. We will add the data for 2026 by July, 2027 (see Version and Update Policy below).
 
 #### Why are there no data for firm X in year Y?
 
@@ -138,7 +138,7 @@ We use Nominatim to geocode structured addresses of incorporation of legal entit
 
 #### Why is the data for firm X different from https://bo.nalog.ru/?
 
-Many firms submit correcting statements after the initial filing. While we have downloaded the data way past the April 1, 2025 deadline for 2024 filings, firms may have kept submitting the correcting statements. We will capture them in the future releases.
+Many firms submit correcting statements after the initial filing. While we have downloaded the data way past the April 1, 2026 deadline for 2025 filings, firms may have kept submitting the correcting statements. We will capture them in the future releases.
 
 #### Why is the data for firm X unrealistic?
 
@@ -154,7 +154,7 @@ The data is provided in Apache Parquet format. This is a structured, column-orie
 
 ## Version and Update Policy
 
-Version (SemVer): `2.0.3`.
+Version (SemVer): `3.0.0`.
 
 We intend to update the RFSD annualy as the data becomes available, in other words when most of the firms have their statements filed with the Federal Tax Service. The official deadline for filing of previous year statements is April, 1. However, every year a portion of firms either fails to meet the deadline or submits corrections afterwards. Filing continues up to the very end of the year but after the end of April this stream quickly thins out. Nevertheless, there is obviously a trade-off between minimization of data completeness and version availability. We find it a reasonable compromise to query new data in early June, since on average by the end of May 96.7% statements are already filed, including 86.4% of all the correcting filings. We plan to update RFSD annualy in late July — early August.
 
@@ -162,6 +162,21 @@ We intend to update the RFSD annualy as the data becomes available, in other wor
 
 All notable changes to this project will be documented below. The format is based on [Keep a Changelog](http://keepachangelog.com/).
 
+## [3.0.0] - 2026-08-20
+
+### Added
+- Financial statements for 2025 have been added, totaling approximately 2.17 million new observations.
+- More than 22,000 reports for 2021–2024 were either imputed from 2025 filings or parsed from newly published reports for previous periods.
+
+### Fixed
+- Fixed adjustment procedure for equity as of December 31 of the previous year (`line_3200`) — before it did not account for changes in additional equity resulting in incorrect values.
+
+### Changed
+- Starting from 2025 firms are required to submit financial reports using new forms. These forms have changed significantly, we advise the users to compare the [old](https://www.consultant.ru/document/cons_doc_LAW_103394/b990bf4a13bd23fda86e0bba50c462a174c0d123/) and the [new](https://www.consultant.ru/document/cons_doc_LAW_472684/64841be2c02d6fa0043e4c68d9dcd65391427794/) forms. One example: in a simplified form, accounts receivable used to be reflected in `line_1230`, whereas in the new form — in `line_1240`. We did not try to harmonize such transitions, opting for predictability, that is, agreement with the official source and the codes from the forms that were in effect at the corresponding periods. 
+- Geocoding quality improved substantially:
+    - In this version we employed a second geocoder, [Photon](https://photon.komoot.io/), that receives the addresses for which [Nominatim](https://nominatim.org/) failed to provide precise (house-level) coordinates.
+    - Whereas before to assign geocoding quality we relied on `place_rank` from Nominatim's response, this time we implemented a more rigorous approach: the quality level is decided based on comparison of the original and response addresses normalized with [Pullenti Address SDK](https://garfias.ru/). If they match up to a house the value in `geocoding_quality` column is set to `"house"`, to the street — `"street"`, and `"city"` in all other cases where either of geocoders returned any coordinates at all. If the match level is the same for Nominatim and Photon, coordinates from Nominatim are used.
+    - 
 ## [2.0.3] - 2025-09-12
 
 ### Fixed
@@ -169,7 +184,7 @@ All notable changes to this project will be documented below. The format is base
 
 ### Changed
 - Improved `okopf` completeness: previously the data on this classification code came only from the Rosstat's [Statistical Register of Economic Entities](https://rosstat.gov.ru/opendata/7708234640-urid1) whereas now it is sourced from the Federal Tax Service's EGRUL and GIR BO filings (with EGRUL taking precedence). As a result, we were able to fill missing `okopf` for <1% of firms, futher slightly improving `eligible` classification.
-- Impovements in eligibility classification prompted by reduction `okopf` missingness allowed us to removed about 7 thousand  non-filing organisations from the data. Now that we had their `okopf` we could confidently classify them as non-eligible non-filers (they had had missing `okopf` before and were treated as eligible non-filers to be on the safe side). Those organisations are primarily government or municipal agencies or religious entities that are not required to file their financial statements.
+- Improvements in eligibility classification prompted by reduction `okopf` missingness allowed us to removed about 7 thousand  non-filing organisations from the data. Now that we had their `okopf` we could confidently classify them as non-eligible non-filers (they had had missing `okopf` before and were treated as eligible non-filers to be on the safe side). Those organisations are primarily government or municipal agencies or religious entities that are not required to file their financial statements.
   
 ## [2.0.2] - 2025-09-04
 

RFSD/year=2011/part-0.parquet

@@ -1,3 +1,3 @@
 version https://git-lfs.github.com/spec/v1
-oid sha256:3e0b29ceb1beb046e8bdc7d2858259fe2a9ce53bc80b45fdd49d0a5e82c57567
-size 294830526
+oid sha256:0842644f78eebb932a24f54b77b66bd29978ef063f69aa421924d4854786c669
+size 286210508

RFSD/year=2012/part-0.parquet

@@ -1,3 +1,3 @@
 version https://git-lfs.github.com/spec/v1
-oid sha256:3c5f320d1f30205cfa224c18c6a33b6a9baaa35b4a4f1b28edfdc9c89cc6496e
-size 381591933
+oid sha256:6389d1538b9baeae7dfd7f639eff0705bca7fdedcac330aec9cd930c7fbf490b
+size 366353601

RFSD/year=2013/part-0.parquet

@@ -1,3 +1,3 @@
 version https://git-lfs.github.com/spec/v1
-oid sha256:10e3bbd220c325f474648733ce5b24f050a772b6e7ec09f5b9dc118110f605cd
-size 471623119
+oid sha256:b6e87a2f5134fed3fd917b4954fe05f7f7f6fadd2ed3f20040b96d0c879862fe
+size 452511270

RFSD/year=2014/part-0.parquet

@@ -1,3 +1,3 @@
 version https://git-lfs.github.com/spec/v1
-oid sha256:ae9fcdeed9e2a44690477f15824522c77ba94d8ce14b8cd8544dc7a6a39bdad1
-size 548688342
+oid sha256:6fdce26207a9639b8dc129eb506b567dfb5e73a741033a3c838b9dcab1e679af
+size 524165457

RFSD/year=2015/part-0.parquet

@@ -1,3 +1,3 @@
 version https://git-lfs.github.com/spec/v1
-oid sha256:5623ac4799df8551409fe3804d335c449185274e2451752a9fac9bd57e88218a
-size 567399292
+oid sha256:fbe9351d6c2b77659195137995126f3e4f1cccf0c58e39b4c489c185132229fc
+size 543043839

RFSD/year=2016/part-0.parquet

@@ -1,3 +1,3 @@
 version https://git-lfs.github.com/spec/v1
-oid sha256:df787962e3ba70e9fd9c5c62d94e3cbc4077242a6028364003ab84f2fbf55b18
-size 574300147
+oid sha256:cfd8301b22ff7fc4ca488c7a277cea506619caabf6a604c19bea8e275fddc385
+size 554688012

RFSD/year=2017/part-0.parquet

@@ -1,3 +1,3 @@
 version https://git-lfs.github.com/spec/v1
-oid sha256:ad09866bfc2562135ce9ea62a32fe59dabe9baac1e5012de6d713c77e330d49e
-size 573104409
+oid sha256:8ca28a65ef9589a7333ff23994b8c06427668a671b2e616adee5b411c4c01d77
+size 556897763

RFSD/year=2018/part-0.parquet

@@ -1,3 +1,3 @@
 version https://git-lfs.github.com/spec/v1
-oid sha256:021041040b79e87ae4107465115224b267b0682ed6dfeeafa285ed1b73679406
-size 571687362
+oid sha256:35fa46bf421b944ca900e4e579b20df3c20cc842edab01892f14940036972983
+size 558011129

RFSD/year=2019/part-0.parquet

@@ -1,3 +1,3 @@
 version https://git-lfs.github.com/spec/v1
-oid sha256:7189a669617fc4f06b0a65cadfd6a5f24eb6894c75db666a0e26a2fdb5411c07
-size 599215991
+oid sha256:8170d7a75b740740fed9937ac932f3f21cf35898996a6c825bb65bf433795f06
+size 585302439

RFSD/year=2020/part-0.parquet

@@ -1,3 +1,3 @@
 version https://git-lfs.github.com/spec/v1
-oid sha256:0ad67f70355e19e78f993ff5bcca9cdd12149646ee504c9c85bc91d49ace108e
-size 574320388
+oid sha256:f1b54571abf6f60111017c08b92d7c5441b4d505315fe2d342c7fca06c5aeb8c
+size 561693719

RFSD/year=2021/part-0.parquet

@@ -1,3 +1,3 @@
 version https://git-lfs.github.com/spec/v1
-oid sha256:89585fa3c59a800a5cdf7ce68601ed99e9ef8262ebfce37636ee3c18e7300843
-size 559941568
+oid sha256:a3563af77d6017f3cd9db71efef65e770cd8e22c5da3a79388c52282d7d905a0
+size 547587090

RFSD/year=2022/part-0.parquet

@@ -1,3 +1,3 @@
 version https://git-lfs.github.com/spec/v1
-oid sha256:ffe82015aab7970227a5ebdc0dd6c3698a4966f5b0a052ac9d4dc9615084893a
-size 552842785
+oid sha256:83ea23ad754b96dc5c7706af8cde2664b578a3e8a1d01f82dd83398e88b5b2b6
+size 544355416

RFSD/year=2023/part-0.parquet

@@ -1,3 +1,3 @@
 version https://git-lfs.github.com/spec/v1
-oid sha256:df1950cef79992c62d921273cf88924283f5a8d13cd6bd34e81cdc2f0df7fbee
-size 554561734
+oid sha256:6d8a26108b5b60178bcb18a0cafb1fe5ffdedee6cb1c4b61722db003a988b761
+size 543950425

RFSD/year=2024/part-0.parquet

@@ -1,3 +1,3 @@
 version https://git-lfs.github.com/spec/v1
-oid sha256:f1641d73807bb4b7f233ee28a07e61fab161e47ad83eca7011cac8349231563b
-size 551909029
+oid sha256:aa41df1c2aaf022a3c93ecfb4d07abe66a6cdc4f6a360392c9af92123b348ab0
+size 544938906

RFSD/year=2025/part-0.parquet

@@ -0,0 +1,3 @@
+version https://git-lfs.github.com/spec/v1
+oid sha256:3b1b9b01333c459be3986cc3e6ce40a5235295c247c1854dfd05e3c801042cd4
+size 533534047