Variable pages · IRS 990 Master Concordance
SD_07_INVEST_SEC_OTH_MOV
Other securities - method of valuation
- Description
- Method of valuation
- Table
SD-P07-T01-INVESTMENTS-OTH-SECURITIES(many)- Part
- Part VII - Investments - Other Securities
- Location
SCHED-D-PART-07-LINE-03-COL-C- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
233k
filings with a value
2009–2024
tax years observed
0 + 1 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are text, not numbers | 0% of values are numeric |
| ✓ pass | No sign of truncation | longest values do not sit at a common field limit |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | many-to-one table, but 55% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 43.9% of 192,758 filings, max 648/filing, TY2013-2024; repeat_root: ''=55% ; IRS990ScheduleD/OtherSecuritiesGrp=45%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleD/OtherSecurities/MethodOfValuation | SZ | 2009–2012 | 40,009 | 7.27% | 50.7% |
| x2 | IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | SZ | 2013–2024 | 192,758 | 4.79% | 43.9% |
| x3 | IRS990ScheduleD/Form990ScheduleDPartVII/Other/MethodOfValuation | 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 | 4.2k | 10k | 12k | 13k | ||||||||||||
| x2 | 14k | 15k | 15k | 15k | 16k | 16k | 16k | 18k | 18k | 19k | 19k | 13k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 13 | 9 | 8 | 7 | 7 | 7 | 6 | 6 | 6 | 6 | 6 | 5 | 5 | 5 | 5 | 5 |
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 | Average length | Longest |
|---|---|---|---|
| 990 | 232,767 | 1 | 1 |
Most common values
| Value | Filings | Share |
|---|---|---|
F | 180,682 | 73.9% |
C | 63,832 | 26.1% |