create README.md

README.md

@@ -1,3 +1,82 @@
----
-license: apache-2.0
----
+---
+license: apache-2.0
+task_categories:
+- table-question-answering
+- question-answering
+language:
+- en
+tags:
+- finance
+- legal
+size_categories:
+- 100K<n<1M
+---
+# 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]](https://sraf.nd.edu/sec-edgar-data/cleaned-10x-files/) contains stripped down versions of the original filings, details about which can be found [here](https://sraf.nd.edu/sec-edgar-data/cleaned-10x-files/10x-stage-one-parsing-documentation/). 
+
+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:
+```python
+{
+'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
+```python
+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