The purpose of this table is to allow you to identify past or missing filings in an entity’s time-series when you are working to match data from other sources. Most data sources that include the CIK as a field only report the latest. While CIK changes are infrequent they do occur with complex corporate events and restructurings.

If an entity experienced one CIK change there will be two rows in the table, the BASE_CIK value will be one of the two CIKs and the RELATED_CIK_1 value will be the other. Each of the two CIKs will be listed in the BASE_CIK column and each of two CIKs will be listed in the RELATED_CIK_1 column.

To illustrate, the following image shows the rows in the database that relate to Oracle.

As part of the arrangements related to the merger between Oracle Systems (CIK:777676) and Siebel Systems, a new entity Oracle Corp (CIK 1341439) (initially called Ozark Holing Inc.) was formed. Oracle Corp is the successor issuer to Oracle Systems. Their first 10-K filing contained the historic financial statements of Oracle Corp.

So far the max number of CIK changes we have identified is three. In those cases there will be six rows. For example, Disney has experienced 3 CIK changes due to a series of acquisitions. Their CIK-Mapping is shown below.

This dataset was designed to allow you to do a VLOOKUP between your sample CIKs and the list after you have saved it as a CSV file. It is important to remember that a VLOOKUP will only return the first match and so you will need to do two VLOOKUPS to make sure you have all cases.