EM-FIN-06 · Subject model · W3
Investments, instruments and valuation
Investment stake, instrument, deal, valuation and assumptions. Voting and corporate control belong to the corporate model.
Partially published; research continues
Claude: complete-initial-study-plus-single-frozen-audit-remediated; Grok: complete-reconciled.
Published results
Research note, in Russian: Canonical/runtime promotion remains governed by the package allocation, identity and dependency holds.
Subject boundary and candidate types
- Investment
- FinancialInstrument
- InvestmentTransaction
- Valuation
Deep research questions
- How to distinguish the investment, the instrument and the current value?
- How to show different valuations of one asset?
- How to link a convertible instrument to future rights?
Verifiable invariants
- A valuation has a date, a method and a currency
- Value is not a share of control
- Conversion is a separate event
End-to-end acceptance scenario
A convertible instrument and two valuations by different methods preserve the divergence and provenance.
Negative case
The latest company valuation automatically defines the investor's voting rights.
Approaches to compare
- FIBO: instruments, parties, transactions
- UBL/FOCUS: documents and costs; choose by contour
- XBRL and ERP/accounting-policy practice: books, periods, recognition and disclosure
Candidates in the live catalogue
- WM-ECO-038 · Equity / Security Holding · 0.3.0-research.1 · installable
Semantic fit requires boundary research; a published model does not by itself complete this card.
Result requirements
Every card is executed together with the full research contract: definitions, fields and cardinalities, lifecycle, sources, data mastership, rights, the five object facets, at least eight invariants, positive and negative examples, dependencies, migration and applicability limits.