theaayushbajaj/10-X-raw-v1

SEC 10-X Filings Dataset

This dataset contains processed SEC 10-X (10-K, 10-Q) filings, focusing on Risk Factors and Management Discussion & Analysis (MD&A) sections from corporate financial reports from 1993-2023.

🔗 Original Dataset: [SEC-EDGAR-10X] contains stripped down versions of the original filings, details about which can be found here.

This dataset is a further cleaned tabulated version of the original stripped down version making it more suitable for training tasks.

Note: Documents with no match to risk factors or MD&A have been filtered out.

Dataset Description

Overview

This dataset is derived from SEC 10-X filings and provides structured access to two critical sections of corporate financial reports:

• Risk Factors (Item 1A)
• Management's Discussion and Analysis (Item 7)

The data has been processed to enable natural language processing and financial analysis tasks.

Processing Methodology

The dataset was created using a parsing pipeline that addresses several key considerations:

1. Risk Factors Extraction

   • Multiple instances of risk factors may appear in a single filing
   • The parser identifies all instances and selects the most comprehensive section
   • When multiple valid sections are found, the longest section is retained to ensure completeness

2. MD&A Extraction

   • Management Discussion & Analysis sections are identified and extracted
   • Multiple MD&A sections within a filing are concatenated to preserve all relevant information

3. Data Organization

   • Filings are grouped by CIK (Central Index Key) and filing date
   • Multiple sections from the same filing are combined
   • Empty or invalid entries are filtered out

Data Format

The dataset is stored in Parquet format with the following schema:

{
'CSI': 'string', # Central Index Key (CIK)
'FILE_DATE': 'string', # Filing date in YYYYMMDD format
'RISK_FACTOR': 'string', # Extracted Risk Factors section
'MD&A': 'string' # Extracted Management Discussion & Analysis section
}

Usage

Loading the Dataset

import datasets
dataset = datasets.load_dataset("theaayushbajaj/10-X-raw-v1", split="train")

Example Applications

• Risk analysis and classification
• Temporal analysis of corporate risk factors
• Business strategy analysis through MD&A
• Corporate disclosure analysis
• Financial sentiment analysis

Acknowledgments

• Securities and Exchange Commission (SEC) for providing access to the original filings
• University of Notre Dame for compiled versions