AtlasLedgerSMV · EEFF

Peru's company financials, ready to compare.

An open, clean and comparable database of the financial statements filed with Peru's securities regulator (SMV). The data was already public; what this project adds is the cleaning and the mapping needed to use it without paying for a terminal.

Download annual summary (CSV) Kaggle Hugging Face Code and documentation

What problem it solves

Not comparable

The SMV uses six charts of accounts (companies, banks, insurers, pension funds, brokers, CAVALI), and the same code can mean different things across years. Here they are mapped to common concepts such as total assets, revenue and net income.

Not clean

The source has broken text encoding, mixed scales (soles and thousands in one statement) and balance sheets that do not add up. Each problem is detected, corrected and logged.

Not easy to download

Statements are published company by company. Here they come as CSV and Parquet, with a data dictionary, updated every month.

How reliable it is

  • Totals are cross-checked against the SMV's own index: 208,788 comparisons, 5 differences, all documented anomalies of the source.
  • The balance identity holds in all but 3 of about 48,000 filings.
  • 173 figures match statements published by Alicorp, BCP, Credicorp, Buenaventura and Rimac; 4 differ for documented reasons.
  • Accounting judgment calls (for example, what counts as revenue for a bank) are documented and reviewable. Another analyst could choose differently.

Limits: only companies that report to the SMV, not every company in Peru. Column names and most documentation are in Spanish; amounts are in thousands of the reporting currency (PEN or USD) and are not converted.

Quick start

import pandas as pd

anual = pd.read_csv("resumen_anual.csv", encoding="utf-8-sig")
banks = anual[(anual.plan == "F") & (anual.tipo == "I") & (anual.periodo == "A")]
roe = banks.pivot_table(index="ejercicio", columns="nombre", values="ratio_roe")

Key columns: rpj company code, ejercicio year, periodo A annual or 1 to 4 quarters, tipo I individual or C consolidated. Full dictionary: diccionario.md (Spanish).

Cite and license

AtlasLedger (2026). smv-eeff: normalized financial statements of companies supervised by the SMV (Peru), 2000-2026. Zenodo. https://doi.org/10.5281/zenodo.22981480

Source: Superintendencia del Mercado de Valores (SMV), open data. Derived database under ODbL 1.0, code under MIT. Independent project, not affiliated with the SMV.