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Institute for the Rule of Law at European University at St. Petersburg 29

[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 NAs 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 NAs. 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.