Variable pages · IRS 990 Master Concordance
SD_07_INVEST_SEC_DERIVATIVE_BV
Financial derivatives - book value
- Description
- Financial Derivatives - Book value
- Table
SD-P07-T00-INVESTMENTS-OTH-DERIVATIVES(one)- Part
- Part VII - Investments - Other Securities
- Location
SCHED-D-PART-07-LINE-01-COL-B- Type
- numeric
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
8.9k
filings with a value
2009–2024
tax years observed
1
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ⚠ fail | Pooled xpaths are on the same scale (same return type) | medians differ 15.9x (990: IRS990ScheduleD/FinancialDerivatives/BookValue vs IRS990ScheduleD/FinancialDerivativesGrp/BookValueAmt) |
| ⓘ info | Sign convention | 0.7% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990 fill rate changes up to 3.1x year-on-year (in 2010) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleD/FinancialDerivatives/BookValue | SZ | 2009–2012 | 2,182 | 0.332% | |
| x2 | IRS990ScheduleD/FinancialDerivativesGrp/BookValueAmt | SZ | 2013–2024 | 6,690 | 0.226% | |
| x3 | IRS990ScheduleD/Form990ScheduleDPartVII/FinancialDerivatives/BookValue | SZ | not observed | 0 |
% filers: percent of in-scope filers whose return has the xpath, in its latest year. Repeats in: share of filings where the element occurs more than once.
Coverage by tax year
| Filings | ’09 | ’10 | ’11 | ’12 | ’13 | ’14 | ’15 | ’16 | ’17 | ’18 | ’19 | ’20 | ’21 | ’22 | ’23 | ’24 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| x1 | 446 | 538 | 601 | 597 | ||||||||||||
| x2 | 588 | 384 | 371 | 345 | 394 | 508 | 520 | 695 | 727 | 753 | 777 | 628 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 |
Filings with a value, by xpath (rows, numbered as in the xpath table) and tax year. A change of row from one year to the next is usually the IRS renaming the element (most were renamed in 2013). Hover a cell for the exact count.
Values
| Return | Filings | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990 | 8,872 | 100.0% | 52.2% | 0.7% | 0 | 32,456 | 1,583,722 | 190,668,129 |
Percentiles are the median over tax years of each year's percentile.