This dataset contains electronic health records used to study associations between PFAS occurrence and multimorbidity in a random sample of UNC Healthcare system patients. The dataset contains the medical record number to uniquely identify each individual as well as information on PFAS occurrence at the zip code level, the zip code of residence for each individual, chronic disease diagnoses, patient demographics, and neighborhood socioeconomic information from the 2010 US Census. This dataset is not publicly accessible because: EPA cannot release personally identifiable information regarding living individuals, according to the Privacy Act and the Freedom of Information Act (FOIA). This dataset contains information about human research subjects. Because there is potential to identify individual participants and disclose personal information, either alone or in combination with other datasets, individual level data are not appropriate to post for public access. Restricted access may be granted to authorized persons by contacting the party listed. It can be accessed through the following means: Because this data has PII from electronic health records the data can only be accessed with an approved IRB application. Project analytic code is available at L:/PRIV/EPHD_CRB/Cavin/CARES/Project Analytic Code/Cavin Ward/PFAS Chronic Disease and Multimorbidity. Format: This data is formatted as a R dataframe and associated comma-delimited flat text file. The data has the medical record number to uniquely identify each individual (which also serves as the primary key for the dataset), as well as information on the occurrence of PFAS contamination at the zip code level, socioeconomic data at the census tract level from the 2010 US Census, demographics, and the presence of chronic disease as well as multimorbidity (the presence of two or more chronic diseases). This dataset is associated with the following publication: Ward-Caviness, C., J. Moyer, A. Weaver, R. Devlin, and D. Diazsanchez. Associations between PFAS occurrence and multimorbidity as observed in an electronic health record cohort. Environmental Epidemiology. Wolters Kluwer, Alphen aan den Rijn, NETHERLANDS, 6(4): p e217, (2022).

File List breedingBirdData.txt butterflyData.txt ExampleSession.txt MultiSpeciesSiteOcc.R MultiSpeciesSiteOccModel.txt CumNumSpeciesPresent.R

Description “breedingBirdData.txt” is an example data set in ASCII comma-delimited format. Each row corresponds to data for a single species observed in the avian survey. The 50 columns correspond to 50 sample locations. “butterflyData.txt” is an example data set in ASCII comma-delimited format. Each row corresponds to data for a single species observed in the butterfly survey. The 20 columns correspond to 20 sample locations. “ExampleSession.txt” illustrates an example session in R where the butterfly data are read into memory and then analyzed using the R and WinBUGS code. “MultiSpeciesSiteOcc.R” defines an R function for fitting the model of species occurrence and detection to data. This function specifies a Gibbs sampler wherein 55000 random draws are computed for each of 4 different Markov chains. These computations may require nontrivial execution times. For example, analysis of the avian data required about 4 hours using a computer equipped with a 3.20 GHz Pentium 4 processor. Analysis of the butterfly data required about 1.5 hours. “MultiSpeciesSiteOccModel.txt” contains WinBUGS code for specifying the model of species occurrence and detection. “CumNumSpeciesPresent.R” defines an R function for computing a sample of the posterior-predictive distribution of a species-accumulation curve whose abscissa ranges from 1 to nsites sites.

The Russian Financial Statements Database (RFSD) is an open, harmonized collection of annual unconsolidated financial statements of the universe of Russian firms:

• 🔓 First open data set with information on every active firm in Russia.

• 🗂️ First open financial statements data set that includes non-filing firms.

• 🏛️ Sourced from two official data providers: the Rosstat and the Federal Tax Service.

• 📅 Covers 2011-2023 initially, will be continuously updated.

• 🏗️ Restores as much data as possible through non-invasive data imputation, statement articulation, and harmonization.

The RFSD is hosted on 🤗 Hugging Face and Zenodo and is stored in a structured, column-oriented, compressed binary format Apache Parquet with yearly partitioning scheme, enabling end-users to query only variables of interest at scale.

The accompanying paper provides internal and external validation of the data: http://arxiv.org/abs/2501.05841.

Here we present the instructions for importing the data in R or Python environment. Please consult with the project repository for more information: http://github.com/irlcode/RFSD.

Importing The Data

You have two options to ingest the data: download the .parquet files manually from Hugging Face or Zenodo or rely on 🤗 Hugging Face Datasets library.

Python

🤗 Hugging Face Datasets

It is as easy as:

from datasets import load_dataset import polars as pl

This line will download 6.6GB+ of all RFSD data and store it in a 🤗 cache folder

RFSD = load_dataset('irlspbru/RFSD')

Alternatively, this will download ~540MB with all financial statements for 2023# to a Polars DataFrame (requires about 8GB of RAM)

RFSD_2023 = pl.read_parquet('hf://datasets/irlspbru/RFSD/RFSD/year=2023/*.parquet')

Please note that the data is not shuffled within year, meaning that streaming first n rows will not yield a random sample.

Local File Import

Importing in Python requires pyarrow package installed.

import pyarrow.dataset as ds import polars as pl

Read RFSD metadata from local file

RFSD = ds.dataset("local/path/to/RFSD")

Use RFSD_dataset.schema to glimpse the data structure and columns' classes

print(RFSD.schema)

Load full dataset into memory

RFSD_full = pl.from_arrow(RFSD.to_table())

Load only 2019 data into memory

RFSD_2019 = pl.from_arrow(RFSD.to_table(filter=ds.field('year') == 2019))

Load only revenue for firms in 2019, identified by taxpayer id

RFSD_2019_revenue = pl.from_arrow( RFSD.to_table( filter=ds.field('year') == 2019, columns=['inn', 'line_2110'] ) )

Give suggested descriptive names to variables

renaming_df = pl.read_csv('local/path/to/descriptive_names_dict.csv') RFSD_full = RFSD_full.rename({item[0]: item[1] for item in zip(renaming_df['original'], renaming_df['descriptive'])})

R

Local File Import

Importing in R requires arrow package installed.

library(arrow) library(data.table)

Read RFSD metadata from local file

RFSD <- open_dataset("local/path/to/RFSD")

Use schema() to glimpse into the data structure and column classes

schema(RFSD)

Load full dataset into memory

scanner <- Scanner$create(RFSD) RFSD_full <- as.data.table(scanner$ToTable())

Load only 2019 data into memory

scan_builder <- RFSD$NewScan() scan_builder$Filter(Expression$field_ref("year") == 2019) scanner <- scan_builder$Finish() RFSD_2019 <- as.data.table(scanner$ToTable())

Load only revenue for firms in 2019, identified by taxpayer id

scan_builder <- RFSD$NewScan() scan_builder$Filter(Expression$field_ref("year") == 2019) scan_builder$Project(cols = c("inn", "line_2110")) scanner <- scan_builder$Finish() RFSD_2019_revenue <- as.data.table(scanner$ToTable())

Give suggested descriptive names to variables

renaming_dt <- fread("local/path/to/descriptive_names_dict.csv") setnames(RFSD_full, old = renaming_dt$original, new = renaming_dt$descriptive)

Use Cases

🌍 For macroeconomists: Replication of a Bank of Russia study of the cost channel of monetary policy in Russia by Mogiliat et al. (2024) — interest_payments.md

🏭 For IO: Replication of the total factor productivity estimation by Kaukin and Zhemkova (2023) — tfp.md

🗺️ For economic geographers: A novel model-less house-level GDP spatialization that capitalizes on geocoding of firm addresses — spatialization.md

FAQ

Why should I use this data instead of Interfax's SPARK, Moody's Ruslana, or Kontur's Focus?hat is the data period?

To the best of our knowledge, the RFSD is the only open data set with up-to-date financial statements of Russian companies published under a permissive licence. Apart from being free-to-use, the RFSD benefits from data harmonization and error detection procedures unavailable in commercial sources. Finally, the data can be easily ingested in any statistical package with minimal effort.

What is the data period?

We provide financials for Russian firms in 2011-2023. We will add the data for 2024 by July, 2025 (see Version and Update Policy below).

Why are there no data for firm X in year Y?

Although the RFSD strives to be an all-encompassing database of financial statements, end users will encounter data gaps:

We do not include financials for firms that we considered ineligible to submit financial statements to the Rosstat/Federal Tax Service by law: financial, religious, or state organizations (state-owned commercial firms are still in the data).

Eligible firms may enjoy the right not to disclose under certain conditions. For instance, Gazprom did not file in 2022 and we had to impute its 2022 data from 2023 filings. Sibur filed only in 2023, Novatek — in 2020 and 2021. Commercial data providers such as Interfax's SPARK enjoy dedicated access to the Federal Tax Service data and therefore are able source this information elsewhere.

Firm may have submitted its annual statement but, according to the Uniform State Register of Legal Entities (EGRUL), it was not active in this year. We remove those filings.

Why is the geolocation of firm X incorrect?

We use Nominatim to geocode structured addresses of incorporation of legal entities from the EGRUL. There may be errors in the original addresses that prevent us from geocoding firms to a particular house. Gazprom, for instance, is geocoded up to a house level in 2014 and 2021-2023, but only at street level for 2015-2020 due to improper handling of the house number by Nominatim. In that case we have fallen back to street-level geocoding. Additionally, streets in different districts of one city may share identical names. We have ignored those problems in our geocoding and invite your submissions. Finally, address of incorporation may not correspond with plant locations. For instance, Rosneft has 62 field offices in addition to the central office in Moscow. We ignore the location of such offices in our geocoding, but subsidiaries set up as separate legal entities are still geocoded.

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, 2024 deadline for 2023 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?

We provide the source data as is, with minimal changes. Consider a relatively unknown LLC Banknota. It reported 3.7 trillion rubles in revenue in 2023, or 2% of Russia's GDP. This is obviously an outlier firm with unrealistic financials. We manually reviewed the data and flagged such firms for user consideration (variable outlier), keeping the source data intact.

Why is the data for groups of companies different from their IFRS statements?

We should stress that we provide unconsolidated financial statements filed according to the Russian accounting standards, meaning that it would be wrong to infer financials for corporate groups with this data. Gazprom, for instance, had over 800 affiliated entities and to study this corporate group in its entirety it is not enough to consider financials of the parent company.

Why is the data not in CSV?

The data is provided in Apache Parquet format. This is a structured, column-oriented, compressed binary format allowing for conditional subsetting of columns and rows. In other words, you can easily query financials of companies of interest, keeping only variables of interest in memory, greatly reducing data footprint.

Version and Update Policy

Version (SemVer): 1.0.0.

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 make a new version of RFSD available by July.

Licence

Creative Commons License Attribution 4.0 International (CC BY 4.0).

Copyright © the respective contributors.

Citation

Please cite as:

@unpublished{bondarkov2025rfsd, title={{R}ussian {F}inancial {S}tatements {D}atabase}, author={Bondarkov, Sergey and Ledenev, Victor and Skougarevskiy, Dmitriy}, note={arXiv preprint arXiv:2501.05841}, doi={https://doi.org/10.48550/arXiv.2501.05841}, year={2025}}

Acknowledgments and Contacts

Data collection and processing: Sergey Bondarkov, sbondarkov@eu.spb.ru, Viktor Ledenev, vledenev@eu.spb.ru

Project conception, data validation, and use cases: Dmitriy Skougarevskiy, Ph.D.,

LScDC Word-Category RIG MatrixApril 2020 by Neslihan Suzen, PhD student at the University of Leicester (ns433@leicester.ac.uk / suzenneslihan@hotmail.com)Supervised by Prof Alexander Gorban and Dr Evgeny MirkesGetting StartedThis file describes the Word-Category RIG Matrix for theLeicester Scientific Corpus (LSC) [1], the procedure to build the matrix and introduces the Leicester Scientific Thesaurus (LScT) with the construction process. The Word-Category RIG Matrix is a 103,998 by 252 matrix, where rows correspond to words of Leicester Scientific Dictionary-Core (LScDC) [2] and columns correspond to 252 Web of Science (WoS) categories [3, 4, 5]. Each entry in the matrix corresponds to a pair (category,word). Its value for the pair shows the Relative Information Gain (RIG) on the belonging of a text from the LSC to the category from observing the word in this text. The CSV file of Word-Category RIG Matrix in the published archive is presented with two additional columns of the sum of RIGs in categories and the maximum of RIGs over categories (last two columns of the matrix). So, the file ‘Word-Category RIG Matrix.csv’ contains a total of 254 columns.This matrix is created to be used in future research on quantifying of meaning in scientific texts under the assumption that words have scientifically specific meanings in subject categories and the meaning can be estimated by information gains from word to categories. LScT (Leicester Scientific Thesaurus) is a scientific thesaurus of English. The thesaurus includes a list of 5,000 words from the LScDC. We consider ordering the words of LScDC by the sum of their RIGs in categories. That is, words are arranged in their informativeness in the scientific corpus LSC. Therefore, meaningfulness of words evaluated by words’ average informativeness in the categories. We have decided to include the most informative 5,000 words in the scientific thesaurus. Words as a Vector of Frequencies in WoS CategoriesEach word of the LScDC is represented as a vector of frequencies in WoS categories. Given the collection of the LSC texts, each entry of the vector consists of the number of texts containing the word in the corresponding category.It is noteworthy that texts in a corpus do not necessarily belong to a single category, as they are likely to correspond to multidisciplinary studies, specifically in a corpus of scientific texts. In other words, categories may not be exclusive. There are 252 WoS categories and a text can be assigned to at least 1 and at most 6 categories in the LSC. Using the binary calculation of frequencies, we introduce the presence of a word in a category. We create a vector of frequencies for each word, where dimensions are categories in the corpus.The collection of vectors, with all words and categories in the entire corpus, can be shown in a table, where each entry corresponds to a pair (word,category). This table is build for the LScDC with 252 WoS categories and presented in published archive with this file. The value of each entry in the table shows how many times a word of LScDC appears in a WoS category. The occurrence of a word in a category is determined by counting the number of the LSC texts containing the word in a category. Words as a Vector of Relative Information Gains Extracted for CategoriesIn this section, we introduce our approach to representation of a word as a vector of relative information gains for categories under the assumption that meaning of a word can be quantified by their information gained for categories.For each category, a function is defined on texts that takes the value 1, if the text belongs to the category, and 0 otherwise. For each word, a function is defined on texts that takes the value 1 if the word belongs to the text, and 0 otherwise. Consider LSC as a probabilistic sample space (the space of equally probable elementary outcomes). For the Boolean random variables, the joint probability distribution, the entropy and information gains are defined.The information gain about the category from the word is the amount of information on the belonging of a text from the LSC to the category from observing the word in the text [6]. We used the Relative Information Gain (RIG) providing a normalised measure of the Information Gain. This provides the ability of comparing information gains for different categories. The calculations of entropy, Information Gains and Relative Information Gains can be found in the README file in the archive published. Given a word, we created a vector where each component of the vector corresponds to a category. Therefore, each word is represented as a vector of relative information gains. It is obvious that the dimension of vector for each word is the number of categories. The set of vectors is used to form the Word-Category RIG Matrix, in which each column corresponds to a category, each row corresponds to a word and each component is the relative information gain from the word to the category. In Word-Category RIG Matrix, a row vector represents the corresponding word as a vector of RIGs in categories. We note that in the matrix, a column vector represents RIGs of all words in an individual category. If we choose an arbitrary category, words can be ordered by their RIGs from the most informative to the least informative for the category. As well as ordering words in each category, words can be ordered by two criteria: sum and maximum of RIGs in categories. The top n words in this list can be considered as the most informative words in the scientific texts. For a given word, the sum and maximum of RIGs are calculated from the Word-Category RIG Matrix.RIGs for each word of LScDC in 252 categories are calculated and vectors of words are formed. We then form the Word-Category RIG Matrix for the LSC. For each word, the sum (S) and maximum (M) of RIGs in categories are calculated and added at the end of the matrix (last two columns of the matrix). The Word-Category RIG Matrix for the LScDC with 252 categories, the sum of RIGs in categories and the maximum of RIGs over categories can be found in the database.Leicester Scientific Thesaurus (LScT)Leicester Scientific Thesaurus (LScT) is a list of 5,000 words form the LScDC [2]. Words of LScDC are sorted in descending order by the sum (S) of RIGs in categories and the top 5,000 words are selected to be included in the LScT. We consider these 5,000 words as the most meaningful words in the scientific corpus. In other words, meaningfulness of words evaluated by words’ average informativeness in the categories and the list of these words are considered as a ‘thesaurus’ for science. The LScT with value of sum can be found as CSV file with the published archive. Published archive contains following files:1) Word_Category_RIG_Matrix.csv: A 103,998 by 254 matrix where columns are 252 WoS categories, the sum (S) and the maximum (M) of RIGs in categories (last two columns of the matrix), and rows are words of LScDC. Each entry in the first 252 columns is RIG from the word to the category. Words are ordered as in the LScDC.2) Word_Category_Frequency_Matrix.csv: A 103,998 by 252 matrix where columns are 252 WoS categories and rows are words of LScDC. Each entry of the matrix is the number of texts containing the word in the corresponding category. Words are ordered as in the LScDC.3) LScT.csv: List of words of LScT with sum (S) values. 4) Text_No_in_Cat.csv: The number of texts in categories. 5) Categories_in_Documents.csv: List of WoS categories for each document of the LSC.6) README.txt: Description of Word-Category RIG Matrix, Word-Category Frequency Matrix and LScT and forming procedures.7) README.pdf (same as 6 in PDF format)References[1] Suzen, Neslihan (2019): LSC (Leicester Scientific Corpus). figshare. Dataset. https://doi.org/10.25392/leicester.data.9449639.v2[2] Suzen, Neslihan (2019): LScDC (Leicester Scientific Dictionary-Core). figshare. Dataset. https://doi.org/10.25392/leicester.data.9896579.v3[3] Web of Science. (15 July). Available: https://apps.webofknowledge.com/[4] WoS Subject Categories. Available: https://images.webofknowledge.com/WOKRS56B5/help/WOS/hp_subject_category_terms_tasca.html [5] Suzen, N., Mirkes, E. M., & Gorban, A. N. (2019). LScDC-new large scientific dictionary. arXiv preprint arXiv:1912.06858. [6] Shannon, C. E. (1948). A mathematical theory of communication. Bell system technical journal, 27(3), 379-423.