Update to 3.1.0

README.md

@@ -57,6 +57,7 @@ RFSD = load_dataset('irlspbru/RFSD')
 # Alternatively, this will download ~534 MB with all financial statements for 2025
 # to a Polars DataFrame (requires about 8 GB of RAM)
 RFSD_2025 = pl.read_parquet('hf://datasets/irlspbru/RFSD/RFSD/year=2025/*.parquet')
+# NB: as of August 2026 this method of import is temporary broken, for details see: https://huggingface.co/datasets/John6666/forum3/blob/49b4b525c0a6b461a56934ba687af2426e9bdb49/datasets_polars_repo_fail_1.md
 ```
 
 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`.)
@@ -154,7 +155,7 @@ The data is provided in Apache Parquet format. This is a structured, column-orie
 
 ## Version and Update Policy
 
-Version (SemVer): `3.0.0`.
+Version (SemVer): `3.1.0`.
 
 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 +163,16 @@ 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/).
 
+## [3.1.0] - 2026-09-02
+
+## Fixed
+- Fixed massive erroneous non-articulation issue in 2025. As stated in changelog for version 3.0.0, firms switched to reporting accounts receivable in `line_1240` (previously: `line_1230`). Ironically, having warned the users about this we fell into the trap ourselves: our totals adjustment procedure did not respect the switch resulting in incorrect values in `line_1600` and breaking articulation for many firms. 
+- Fixed an incoherity in marking all-zero observations as non-filed and non-imputed. The logic was first introduced in version 2.0.0, but its realization was faulty. Our financial data come from two sources, Rosstat and GIR BO. In the former, all missings are repesented by zeros, and since it is impossible to tell a true zero from a missing we replace all zeros with `NA`s in the period. In the latter, it is different: the data is parsed from XMLs and we can be sure that zeros have indeed been reported, so we do not replace them withs `NA`s. However, our code did not account for this difference between periods: we marked only all-`NA` cases, and not all-zero.
+- XML path for `line_3600` was broken while updating the parser for 3.0.0. Things are back to normal now.
+
+### Changed
+- Improved the totals adjustment procedure. We have noticed that adjustment broke articulation for several thousand observations each year. Now, we use adjusted statements only if they still articulate after changes made. If not, original statements are used. If a statement do not articulate neither before adjustement, nor after it, the adjusted version is used. 
+
 ## [3.0.0] - 2026-08-20
 
 ### Added

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