{"schema":"https://ver.cy/schemas/card/1.0.0","id":"vr.wm-eco-017","code":"wm-eco-017-financial-position-balance","url":"https://ver.cy/models/wm-eco-017-financial-position-balance/","name":"Financial Position / Balance","alternateNames":[],"kind":"world-model","status":"published","version":"0.3.0-research.1","language":"en","classifiers":{"family":"World Models","category":"Society, people and institutions","entryKind":"aggregate","plane":"","domain":["SOC.ECO.POS"],"industry":["Cross-industry"],"navPath":"NAV.SOC.ECO.POS","tags":["financial","position","balance","soc.eco.pos"],"facets":{}},"whatItIs":"Owns position identity, versions, class and lifecycle; subject, holder, reporting entity, account, ledger, portfolio, fund, instrument, issuer, counterparty and custodian references; quantity, amount, unit, currency, sign and balance type; recognition, ownership, control, availability, restrictions and encumbrances; measurement and valuation bases, inputs, prices, FX rates, accruals, assumptions and uncertainty; as-of, trade, settlement, booking, valuation, reporting, observation, ingestion and knowledge times; movement and rollforward bindings; reconciliation, exposure, risk, quality, correction and restatement evidence; access, retention and version-pinned reporting and interoperability projections. External party, account, instrument, transaction, journal, valuation-run, statement, filing, policy, audit and records masters remain independently authoritative.","purpose":"Represent one governed, time-bound asset, liability, equity, holding, account-balance or exposure position so agents can interpret what is held or owed, by whom, how much, at what time and on which basis without confusing the position with its account, instrument, transaction, valuation or report.","scope":{"in":["Position identity, subject and account or instrument scope, classification, quantity, monetary amount, currency, unit, sign, balance type, recognition, availability and valuation","Multiple time axes, movements, reconciliation, exposure qualifiers, quality, corrections, lifecycle, access, reporting bindings and interoperability projections"],"out":["Owning Party, Financial Account, Ledger, Portfolio, Fund, Money or Instrument, Contract, Transaction, Journal Entry, Valuation Run, Financial Statement, Filing, Policy, Audit or Records masters","Treating a reported amount as timeless ground truth or collapsing quantity, carrying amount, fair value, available balance and risk exposure","Autonomous posting, settlement, reclassification, netting, valuation approval, impairment, write-off, restatement, disclosure, certification, access widening or physical records disposition"],"boundaries":[{"neighbor":"WM-ECO-015 Financial Account","distinction":"The candidate parent owns account identity, parties, currency, state and operating rules. The position owns a time-bound measured balance or holding and stores a non-owning account reference."},{"neighbor":"WM-ECO-004 Money / Instrument","distinction":"The candidate reference owns the currency, monetary unit or transferable instrument identity. The position owns subject, amount or quantity, basis and as-of state."},{"neighbor":"WM-ECO-018 Financial Statement","distinction":"A statement is a governed report over entities, accounts, classifications and a reporting period. A position is one time-bound quantitative assertion that a statement line may aggregate or present."},{"neighbor":"Transaction, journal entry, valuation and reconciliation","distinction":"Transactions and entries are flows or postings, valuation is a governed measurement activity, and reconciliation is a comparison process. The position binds their outputs and evidence without executing them."},{"neighbor":"IFRS, ISO 20022, XBRL, IMF, ECB, SEC, GLEIF, ISO 4217, PROV, DQV and RFC profiles","distinction":"Each source has distinct scope and normative force. Every mapping is version-pinned, jurisdiction-qualified and loss-declaring."}]},"distinguishingFeatures":["A time-bound quantitative assertion of what is held or owed, not the account or instrument itself.","Qualified by as-of time, recognition and valuation basis, unit and scope.","Keeps legal title, economic ownership, control, custody and availability apart.","Differs from a financial statement, which presents many positions for a reporting period."],"structure":{"bundles":[{"id":"position-identity-boundary-subjects-and-authority","name":"Position identity, boundary, subjects and authority","description":"Groups governed financial-position context for position identity, boundary, subjects and authority.","layers":[{"id":"position-root-identity-version-scope-and-authority","name":"Position root identity, version, scope and authority","description":"Groups source-qualified financial-position context for position root identity, version, scope and authority.","findings":[{"id":"position-id-version-head-status-purpose-scope-and-owner","name":"Position ID, version, head, status, purpose, scope and owner","description":"Records position id, version, head, status, purpose, scope and owner as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish position id, version, head, status, purpose, scope and owner?","id":"position-id-version-head-status-purpose-scope-and-owner-q01","kind":"identity"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use position id, version, head, status, purpose, scope and owner, for which purpose and under what authority?","id":"position-id-version-head-status-purpose-scope-and-owner-q02","kind":"provenance"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify position id, version, head, status, purpose, scope and owner?","id":"position-id-version-head-status-purpose-scope-and-owner-q03","kind":"quality"}]},{"id":"as-of-snapshot-granularity-materiality-authority-and-master-system","name":"As-of snapshot, granularity, materiality, authority and master system","description":"Records as-of snapshot, granularity, materiality, authority and master system as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish as-of snapshot, granularity, materiality, authority and master system?","id":"as-of-snapshot-granularity-materiality-authority-and-master-system-q01","kind":"authority"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use as-of snapshot, granularity, materiality, authority and master system, for which purpose and under what authority?","id":"as-of-snapshot-granularity-materiality-authority-and-master-system-q02","kind":"ownership"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify as-of snapshot, granularity, materiality, authority and master system?","id":"as-of-snapshot-granularity-materiality-authority-and-master-system-q03","kind":"validation"}]}]},{"id":"subject-account-portfolio-instrument-and-party-references","name":"Subject, account, portfolio, instrument and party references","description":"Groups source-qualified financial-position context for subject, account, portfolio, instrument and party references.","findings":[{"id":"reporting-entity-holder-owner-beneficiary-issuer-counterparty-and-custodian","name":"Reporting entity, holder, owner, beneficiary, issuer, counterparty and custodian","description":"Records reporting entity, holder, owner, beneficiary, issuer, counterparty and custodian as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish reporting entity, holder, owner, beneficiary, issuer, counterparty and custodian?","id":"reporting-entity-holder-owner-beneficiary-issuer-counterparty-and-custodian-q01","kind":"relationship"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use reporting entity, holder, owner, beneficiary, issuer, counterparty and custodian, for which purpose and under what authority?","id":"reporting-entity-holder-owner-beneficiary-issuer-counterparty-and-custodian-q02","kind":"authority"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify reporting entity, holder, owner, beneficiary, issuer, counterparty and custodian?","id":"reporting-entity-holder-owner-beneficiary-issuer-counterparty-and-custodian-q03","kind":"security"}]},{"id":"account-ledger-portfolio-fund-instrument-contract-lot-and-position-boundary","name":"Account, ledger, portfolio, fund, instrument, contract, lot and position boundary","description":"Records account, ledger, portfolio, fund, instrument, contract, lot and position boundary as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish account, ledger, portfolio, fund, instrument, contract, lot and position boundary?","id":"account-ledger-portfolio-fund-instrument-contract-lot-and-position-boundary-q01","kind":"relationship"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use account, ledger, portfolio, fund, instrument, contract, lot and position boundary, for which purpose and under what authority?","id":"account-ledger-portfolio-fund-instrument-contract-lot-and-position-boundary-q02","kind":"requirement"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify account, ledger, portfolio, fund, instrument, contract, lot and position boundary?","id":"account-ledger-portfolio-fund-instrument-contract-lot-and-position-boundary-q03","kind":"privacy"}]}]}]},{"id":"classification-quantity-monetary-measurement-and-balance-semantics","name":"Classification, quantity, monetary measurement and balance semantics","description":"Groups governed financial-position context for classification, quantity, monetary measurement and balance semantics.","layers":[{"id":"economic-accounting-risk-and-instrument-classification","name":"Economic, accounting, risk and instrument classification","description":"Groups source-qualified financial-position context for economic, accounting, risk and instrument classification.","findings":[{"id":"asset-liability-equity-claim-obligation-off-balance-and-exposure-class","name":"Asset, liability, equity, claim, obligation, off-balance and exposure class","description":"Records asset, liability, equity, claim, obligation, off-balance and exposure class as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish asset, liability, equity, claim, obligation, off-balance and exposure class?","id":"asset-liability-equity-claim-obligation-off-balance-and-exposure-class-q01","kind":"classification"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use asset, liability, equity, claim, obligation, off-balance and exposure class, for which purpose and under what authority?","id":"asset-liability-equity-claim-obligation-off-balance-and-exposure-class-q02","kind":"constraint"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify asset, liability, equity, claim, obligation, off-balance and exposure class?","id":"asset-liability-equity-claim-obligation-off-balance-and-exposure-class-q03","kind":"retention"}]},{"id":"current-noncurrent-maturity-liquidity-seniority-sector-residency-and-instrument-class","name":"Current, noncurrent, maturity, liquidity, seniority, sector, residency and instrument class","description":"Records current, noncurrent, maturity, liquidity, seniority, sector, residency and instrument class as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish current, noncurrent, maturity, liquidity, seniority, sector, residency and instrument class?","id":"current-noncurrent-maturity-liquidity-seniority-sector-residency-and-instrument-class-q01","kind":"classification"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use current, noncurrent, maturity, liquidity, seniority, sector, residency and instrument class, for which purpose and under what authority?","id":"current-noncurrent-maturity-liquidity-seniority-sector-residency-and-instrument-class-q02","kind":"process"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify current, noncurrent, maturity, liquidity, seniority, sector, residency and instrument class?","id":"current-noncurrent-maturity-liquidity-seniority-sector-residency-and-instrument-class-q03","kind":"access"}]}]},{"id":"quantity-amount-unit-currency-sign-and-balance-type","name":"Quantity, amount, unit, currency, sign and balance type","description":"Groups source-qualified financial-position context for quantity, amount, unit, currency, sign and balance type.","findings":[{"id":"quantity-unit-lot-face-value-nominal-and-contractual-amount","name":"Quantity, unit, lot, face value, nominal and contractual amount","description":"Records quantity, unit, lot, face value, nominal and contractual amount as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish quantity, unit, lot, face value, nominal and contractual amount?","id":"quantity-unit-lot-face-value-nominal-and-contractual-amount-q01","kind":"measurement"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use quantity, unit, lot, face value, nominal and contractual amount, for which purpose and under what authority?","id":"quantity-unit-lot-face-value-nominal-and-contractual-amount-q02","kind":"event"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify quantity, unit, lot, face value, nominal and contractual amount?","id":"quantity-unit-lot-face-value-nominal-and-contractual-amount-q03","kind":"exception"}]},{"id":"monetary-amount-currency-multiplier-rounding-debit-credit-gross-and-net","name":"Monetary amount, currency, multiplier, rounding, debit, credit, gross and net","description":"Records monetary amount, currency, multiplier, rounding, debit, credit, gross and net as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish monetary amount, currency, multiplier, rounding, debit, credit, gross and net?","id":"monetary-amount-currency-multiplier-rounding-debit-credit-gross-and-net-q01","kind":"measurement"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use monetary amount, currency, multiplier, rounding, debit, credit, gross and net, for which purpose and under what authority?","id":"monetary-amount-currency-multiplier-rounding-debit-credit-gross-and-net-q02","kind":"measurement"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify monetary amount, currency, multiplier, rounding, debit, credit, gross and net?","id":"monetary-amount-currency-multiplier-rounding-debit-credit-gross-and-net-q03","kind":"interoperability"}]}]}]},{"id":"recognition-availability-valuation-and-inputs","name":"Recognition, availability, valuation and inputs","description":"Groups governed financial-position context for recognition, availability, valuation and inputs.","layers":[{"id":"recognition-ownership-control-availability-and-restrictions","name":"Recognition, ownership, control, availability and restrictions","description":"Groups source-qualified financial-position context for recognition, ownership, control, availability and restrictions.","findings":[{"id":"recognition-derecognition-economic-ownership-legal-title-control-and-custody","name":"Recognition, derecognition, economic ownership, legal title, control and custody","description":"Records recognition, derecognition, economic ownership, legal title, control and custody as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish recognition, derecognition, economic ownership, legal title, control and custody?","id":"recognition-derecognition-economic-ownership-legal-title-control-and-custody-q01","kind":"state"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use recognition, derecognition, economic ownership, legal title, control and custody, for which purpose and under what authority?","id":"recognition-derecognition-economic-ownership-legal-title-control-and-custody-q02","kind":"evidence"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify recognition, derecognition, economic ownership, legal title, control and custody?","id":"recognition-derecognition-economic-ownership-legal-title-control-and-custody-q03","kind":"decision"}]},{"id":"ledger-available-blocked-reserved-pledged-encumbered-frozen-and-collateralized","name":"Ledger, available, blocked, reserved, pledged, encumbered, frozen and collateralized","description":"Records ledger, available, blocked, reserved, pledged, encumbered, frozen and collateralized as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish ledger, available, blocked, reserved, pledged, encumbered, frozen and collateralized?","id":"ledger-available-blocked-reserved-pledged-encumbered-frozen-and-collateralized-q01","kind":"state"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use ledger, available, blocked, reserved, pledged, encumbered, frozen and collateralized, for which purpose and under what authority?","id":"ledger-available-blocked-reserved-pledged-encumbered-frozen-and-collateralized-q02","kind":"quality"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify ledger, available, blocked, reserved, pledged, encumbered, frozen and collateralized?","id":"ledger-available-blocked-reserved-pledged-encumbered-frozen-and-collateralized-q03","kind":"identity"}]}]},{"id":"measurement-basis-price-rate-accrual-and-valuation-evidence","name":"Measurement basis, price, rate, accrual and valuation evidence","description":"Groups source-qualified financial-position context for measurement basis, price, rate, accrual and valuation evidence.","findings":[{"id":"cost-carrying-fair-market-amortized-present-settlement-and-liquidation-value","name":"Cost, carrying, fair, market, amortized, present, settlement and liquidation value","description":"Records cost, carrying, fair, market, amortized, present, settlement and liquidation value as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish cost, carrying, fair, market, amortized, present, settlement and liquidation value?","id":"cost-carrying-fair-market-amortized-present-settlement-and-liquidation-value-q01","kind":"classification"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use cost, carrying, fair, market, amortized, present, settlement and liquidation value, for which purpose and under what authority?","id":"cost-carrying-fair-market-amortized-present-settlement-and-liquidation-value-q02","kind":"validation"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify cost, carrying, fair, market, amortized, present, settlement and liquidation value?","id":"cost-carrying-fair-market-amortized-present-settlement-and-liquidation-value-q03","kind":"classification"}]},{"id":"price-source-fx-rate-accrual-interest-model-input-assumption-level-and-valuation-run","name":"Price source, FX rate, accrual, interest, model input, assumption, level and valuation run","description":"Records price source, fx rate, accrual, interest, model input, assumption, level and valuation run as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish price source, fx rate, accrual, interest, model input, assumption, level and valuation run?","id":"price-source-fx-rate-accrual-interest-model-input-assumption-level-and-valuation-run-q01","kind":"provenance"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use price source, fx rate, accrual, interest, model input, assumption, level and valuation run, for which purpose and under what authority?","id":"price-source-fx-rate-accrual-interest-model-input-assumption-level-and-valuation-run-q02","kind":"security"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify price source, fx rate, accrual, interest, model input, assumption, level and valuation run?","id":"price-source-fx-rate-accrual-interest-model-input-assumption-level-and-valuation-run-q03","kind":"composition"}]}]}]},{"id":"temporal-semantics-balance-types-movements-and-reconciliation","name":"Temporal semantics, balance types, movements and reconciliation","description":"Groups governed financial-position context for temporal semantics, balance types, movements and reconciliation.","layers":[{"id":"as-of-reference-trade-settlement-booking-and-knowledge-time","name":"As-of, reference, trade, settlement, booking and knowledge time","description":"Groups source-qualified financial-position context for as-of, reference, trade, settlement, booking and knowledge time.","findings":[{"id":"opening-closing-interim-current-forward-and-available-balance-time","name":"Opening, closing, interim, current, forward and available balance time","description":"Records opening, closing, interim, current, forward and available balance time as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish opening, closing, interim, current, forward and available balance time?","id":"opening-closing-interim-current-forward-and-available-balance-time-q01","kind":"temporal"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use opening, closing, interim, current, forward and available balance time, for which purpose and under what authority?","id":"opening-closing-interim-current-forward-and-available-balance-time-q02","kind":"privacy"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify opening, closing, interim, current, forward and available balance time?","id":"opening-closing-interim-current-forward-and-available-balance-time-q03","kind":"relationship"}]},{"id":"trade-effective-settlement-booking-valuation-reporting-observation-ingestion-and-knowledge-time","name":"Trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge time","description":"Records trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge time as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge time?","id":"trade-effective-settlement-booking-valuation-reporting-observation-ingestion-and-knowledge-time-q01","kind":"temporal"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge time, for which purpose and under what authority?","id":"trade-effective-settlement-booking-valuation-reporting-observation-ingestion-and-knowledge-time-q02","kind":"retention"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge time?","id":"trade-effective-settlement-booking-valuation-reporting-observation-ingestion-and-knowledge-time-q03","kind":"state"}]}]},{"id":"movements-rollforward-reconciliation-and-breaks","name":"Movements, rollforward, reconciliation and breaks","description":"Groups source-qualified financial-position context for movements, rollforward, reconciliation and breaks.","findings":[{"id":"opening-addition-reduction-transfer-accrual-fx-price-volume-and-closing-rollforward","name":"Opening, addition, reduction, transfer, accrual, FX, price, volume and closing rollforward","description":"Records opening, addition, reduction, transfer, accrual, fx, price, volume and closing rollforward as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish opening, addition, reduction, transfer, accrual, fx, price, volume and closing rollforward?","id":"opening-addition-reduction-transfer-accrual-fx-price-volume-and-closing-rollforward-q01","kind":"process"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use opening, addition, reduction, transfer, accrual, fx, price, volume and closing rollforward, for which purpose and under what authority?","id":"opening-addition-reduction-transfer-accrual-fx-price-volume-and-closing-rollforward-q02","kind":"access"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify opening, addition, reduction, transfer, accrual, fx, price, volume and closing rollforward?","id":"opening-addition-reduction-transfer-accrual-fx-price-volume-and-closing-rollforward-q03","kind":"lifecycle"}]},{"id":"ledger-subledger-custodian-instrument-statement-reconciliation-break-and-adjustment","name":"Ledger, subledger, custodian, instrument, statement reconciliation, break and adjustment","description":"Records ledger, subledger, custodian, instrument, statement reconciliation, break and adjustment as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish ledger, subledger, custodian, instrument, statement reconciliation, break and adjustment?","id":"ledger-subledger-custodian-instrument-statement-reconciliation-break-and-adjustment-q01","kind":"validation"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use ledger, subledger, custodian, instrument, statement reconciliation, break and adjustment, for which purpose and under what authority?","id":"ledger-subledger-custodian-instrument-statement-reconciliation-break-and-adjustment-q02","kind":"exception"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify ledger, subledger, custodian, instrument, statement reconciliation, break and adjustment?","id":"ledger-subledger-custodian-instrument-statement-reconciliation-break-and-adjustment-q03","kind":"temporal"}]}]}]},{"id":"exposure-risk-quality-estimates-provenance-and-correction","name":"Exposure, risk, quality, estimates, provenance and correction","description":"Groups governed financial-position context for exposure, risk, quality, estimates, provenance and correction.","layers":[{"id":"exposure-netting-concentration-allowance-and-uncertainty","name":"Exposure, netting, concentration, allowance and uncertainty","description":"Groups source-qualified financial-position context for exposure, netting, concentration, allowance and uncertainty.","findings":[{"id":"gross-net-exposure-netting-set-counterparty-collateral-haircut-and-concentration","name":"Gross, net exposure, netting set, counterparty, collateral, haircut and concentration","description":"Records gross, net exposure, netting set, counterparty, collateral, haircut and concentration as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish gross, net exposure, netting set, counterparty, collateral, haircut and concentration?","id":"gross-net-exposure-netting-set-counterparty-collateral-haircut-and-concentration-q01","kind":"measurement"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use gross, net exposure, netting set, counterparty, collateral, haircut and concentration, for which purpose and under what authority?","id":"gross-net-exposure-netting-set-counterparty-collateral-haircut-and-concentration-q02","kind":"interoperability"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify gross, net exposure, netting set, counterparty, collateral, haircut and concentration?","id":"gross-net-exposure-netting-set-counterparty-collateral-haircut-and-concentration-q03","kind":"provenance"}]},{"id":"impairment-provision-allowance-reserve-uncertainty-confidence-and-sensitivity","name":"Impairment, provision, allowance, reserve, uncertainty, confidence and sensitivity","description":"Records impairment, provision, allowance, reserve, uncertainty, confidence and sensitivity as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish impairment, provision, allowance, reserve, uncertainty, confidence and sensitivity?","id":"impairment-provision-allowance-reserve-uncertainty-confidence-and-sensitivity-q01","kind":"quality"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use impairment, provision, allowance, reserve, uncertainty, confidence and sensitivity, for which purpose and under what authority?","id":"impairment-provision-allowance-reserve-uncertainty-confidence-and-sensitivity-q02","kind":"decision"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify impairment, provision, allowance, reserve, uncertainty, confidence and sensitivity?","id":"impairment-provision-allowance-reserve-uncertainty-confidence-and-sensitivity-q03","kind":"ownership"}]}]},{"id":"source-quality-estimate-revision-restatement-and-audit","name":"Source, quality, estimate, revision, restatement and audit","description":"Groups source-qualified financial-position context for source, quality, estimate, revision, restatement and audit.","findings":[{"id":"source-evidence-method-actor-system-quality-dimension-metric-and-limitation","name":"Source, evidence, method, actor, system, quality dimension, metric and limitation","description":"Records source, evidence, method, actor, system, quality dimension, metric and limitation as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish source, evidence, method, actor, system, quality dimension, metric and limitation?","id":"source-evidence-method-actor-system-quality-dimension-metric-and-limitation-q01","kind":"evidence"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use source, evidence, method, actor, system, quality dimension, metric and limitation, for which purpose and under what authority?","id":"source-evidence-method-actor-system-quality-dimension-metric-and-limitation-q02","kind":"identity"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify source, evidence, method, actor, system, quality dimension, metric and limitation?","id":"source-evidence-method-actor-system-quality-dimension-metric-and-limitation-q03","kind":"authority"}]},{"id":"estimate-provisional-adjusted-corrected-revised-restated-superseded-and-retracted","name":"Estimate, provisional, adjusted, corrected, revised, restated, superseded and retracted","description":"Records estimate, provisional, adjusted, corrected, revised, restated, superseded and retracted as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish estimate, provisional, adjusted, corrected, revised, restated, superseded and retracted?","id":"estimate-provisional-adjusted-corrected-revised-restated-superseded-and-retracted-q01","kind":"lifecycle"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use estimate, provisional, adjusted, corrected, revised, restated, superseded and retracted, for which purpose and under what authority?","id":"estimate-provisional-adjusted-corrected-revised-restated-superseded-and-retracted-q02","kind":"classification"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify estimate, provisional, adjusted, corrected, revised, restated, superseded and retracted?","id":"estimate-provisional-adjusted-corrected-revised-restated-superseded-and-retracted-q03","kind":"requirement"}]}]}]},{"id":"lifecycle-reporting-access-retention-and-interoperability","name":"Lifecycle, reporting, access, retention and interoperability","description":"Groups governed financial-position context for lifecycle, reporting, access, retention and interoperability.","layers":[{"id":"lifecycle-approval-disclosure-access-and-records","name":"Lifecycle, approval, disclosure, access and records","description":"Groups source-qualified financial-position context for lifecycle, approval, disclosure, access and records.","findings":[{"id":"captured-validated-reconciled-approved-reported-restated-closed-and-superseded","name":"Captured, validated, reconciled, approved, reported, restated, closed and superseded","description":"Records captured, validated, reconciled, approved, reported, restated, closed and superseded as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish captured, validated, reconciled, approved, reported, restated, closed and superseded?","id":"captured-validated-reconciled-approved-reported-restated-closed-and-superseded-q01","kind":"lifecycle"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use captured, validated, reconciled, approved, reported, restated, closed and superseded, for which purpose and under what authority?","id":"captured-validated-reconciled-approved-reported-restated-closed-and-superseded-q02","kind":"composition"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify captured, validated, reconciled, approved, reported, restated, closed and superseded?","id":"captured-validated-reconciled-approved-reported-restated-closed-and-superseded-q03","kind":"constraint"}]},{"id":"confidentiality-purpose-access-embargo-license-retention-legal-hold-tombstone-and-audit","name":"Confidentiality, purpose, access, embargo, license, retention, legal hold, tombstone and audit","description":"Records confidentiality, purpose, access, embargo, license, retention, legal hold, tombstone and audit as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish confidentiality, purpose, access, embargo, license, retention, legal hold, tombstone and audit?","id":"confidentiality-purpose-access-embargo-license-retention-legal-hold-tombstone-and-audit-q01","kind":"access"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use confidentiality, purpose, access, embargo, license, retention, legal hold, tombstone and audit, for which purpose and under what authority?","id":"confidentiality-purpose-access-embargo-license-retention-legal-hold-tombstone-and-audit-q02","kind":"relationship"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify confidentiality, purpose, access, embargo, license, retention, legal hold, tombstone and audit?","id":"confidentiality-purpose-access-embargo-license-retention-legal-hold-tombstone-and-audit-q03","kind":"process"}]}]},{"id":"statement-regulatory-message-and-linked-data-projections","name":"Statement, regulatory, message and linked-data projections","description":"Groups source-qualified financial-position context for statement, regulatory, message and linked-data projections.","findings":[{"id":"financial-statement-line-account-report-regulatory-return-and-analytical-view-binding","name":"Financial statement line, account report, regulatory return and analytical view binding","description":"Records financial statement line, account report, regulatory return and analytical view binding as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish financial statement line, account report, regulatory return and analytical view binding?","id":"financial-statement-line-account-report-regulatory-return-and-analytical-view-binding-q01","kind":"interoperability"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use financial statement line, account report, regulatory return and analytical view binding, for which purpose and under what authority?","id":"financial-statement-line-account-report-regulatory-return-and-analytical-view-binding-q02","kind":"state"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify financial statement line, account report, regulatory return and analytical view binding?","id":"financial-statement-line-account-report-regulatory-return-and-analytical-view-binding-q03","kind":"event"}]},{"id":"ifrs-iso20022-xbrl-imf-ecb-sec-lei-currency-prov-dqv-and-time-projection","name":"IFRS, ISO 20022, XBRL, IMF, ECB, SEC, LEI, currency, PROV, DQV and time projection","description":"Records ifrs, iso 20022, xbrl, imf, ecb, sec, lei, currency, prov, dqv and time projection as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.","questions":[{"text":"What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish ifrs, iso 20022, xbrl, imf, ecb, sec, lei, currency, prov, dqv and time projection?","id":"ifrs-iso20022-xbrl-imf-ecb-sec-lei-currency-prov-dqv-and-time-projection-q01","kind":"interoperability"},{"text":"Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use ifrs, iso 20022, xbrl, imf, ecb, sec, lei, currency, prov, dqv and time projection, for which purpose and under what authority?","id":"ifrs-iso20022-xbrl-imf-ecb-sec-lei-currency-prov-dqv-and-time-projection-q02","kind":"lifecycle"},{"text":"Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify ifrs, iso 20022, xbrl, imf, ecb, sec, lei, currency, prov, dqv and time projection?","id":"ifrs-iso20022-xbrl-imf-ecb-sec-lei-currency-prov-dqv-and-time-projection-q03","kind":"measurement"}]}]}]}]},"agentConduct":{"may":["Capture position snapshots from source ledgers and custodians.","Reconcile positions across sources and flag breaks.","Compute derived exposures under declared methods.","Answer as-of queries for permitted users."],"mustNot":["Post entries, settle, net or write off positions.","Change valuation or impairment.","Restate or certify positions.","Disclose positions of clients or counterparties beyond the permitted purpose.","Treat custody as ownership."],"requiresHuman":["Approving valuations, impairments and write-offs.","Resolving reconciliation breaks.","Restating positions."]},"ethics":{"considerations":["Errors can misstate solvency and harm savers, investors and creditors.","Individual holdings and balances are confidential financial data.","Encumbrance and availability errors can freeze or misuse client assets."],"affectedParties":["Account holders and clients","Investors and creditors","Supervisors and auditors"]},"owners":{"steward":"Dimension owner, namespace authority, financial governance mandate and accountable position owner","roles":[{"name":"Position owner","responsibilities":["Own purpose, scope, reporting basis, lifecycle, compatibility and accountable use."]},{"name":"Account or portfolio steward","responsibilities":["Own account, portfolio and ledger references, position keys, balance types and reconciliation scope."]},{"name":"Instrument and reference-data steward","responsibilities":["Own instrument, issuer, counterparty, currency, unit, classification and identifier references."]},{"name":"Valuation and risk authority","responsibilities":["Own measurement bases, prices, FX rates, models, assumptions, uncertainty, exposures, allowances and approvals."]},{"name":"Controller and quality reviewer","responsibilities":["Own recognition, classification, materiality, rollforward, reconciliation, exceptions, corrections and restatements."]},{"name":"Access, regulatory and records authority","responsibilities":["Own disclosure, confidentiality, purpose, access, filing, embargo, retention, legal hold and disposition policy."]},{"name":"Interoperability steward","responsibilities":["Own taxonomy and message versions, currency code lists, mappings, conformance evidence and declared loss."]}],"masterSystems":[]},"relations":[{"target":"WM-ECO-015","type":"references","note":"Resolve the candidate Financial Account parent while keeping account identity, parties, currency, state and rules external."},{"target":"WM-ECO-004","type":"references","note":"Resolve currency, monetary unit or instrument identity while retaining position-specific subject, quantity, amount, basis and as-of state."},{"target":"WM-ECO-018","type":"references","note":"Allow a Financial Statement to compose or aggregate positions without making the position own statement presentation or filing lifecycle."},{"target":"Party, Ledger, Portfolio, Fund, Contract, Transaction, Journal Entry, Valuation, Price, FX Rate, Reconciliation, Filing, Policy, Audit and Records models","type":"references","note":"Resolve authoritative external identities, operations, decisions and evidence without duplicating their lifecycles."},{"target":"IFRS 2026 and Accounting Taxonomy 2025, ISO 20022 cash management, XBRL 2.1, IMF BPM7 and GFSM 2014, ECB MFI 2024, SEC 2026, LEI-CDF 3.1, ISO 4217, PROV-O, DQV and RFC 3339","type":"aligned","note":"Project version-pinned accounting, messaging, digital-reporting, statistical, regulatory, identity, currency, provenance, quality and time views with declared loss."},{"target":"WM-ECO-015 Financial Account","type":"neighbor","note":"The candidate parent owns account identity, parties, currency, state and operating rules. The position owns a time-bound measured balance or holding and stores a non-owning account reference."},{"target":"WM-ECO-004 Money / Instrument","type":"neighbor","note":"The candidate reference owns the currency, monetary unit or transferable instrument identity. The position owns subject, amount or quantity, basis and as-of state."},{"target":"WM-ECO-018 Financial Statement","type":"neighbor","note":"A statement is a governed report over entities, accounts, classifications and a reporting period. A position is one time-bound quantitative assertion that a statement line may aggregate or present."},{"target":"Transaction, journal entry, valuation and reconciliation","type":"neighbor","note":"Transactions and entries are flows or postings, valuation is a governed measurement activity, and reconciliation is a comparison process. The position binds their outputs and evidence without executing them."},{"target":"IFRS, ISO 20022, XBRL, IMF, ECB, SEC, GLEIF, ISO 4217, PROV, DQV and RFC profiles","type":"neighbor","note":"Each source has distinct scope and normative force. Every mapping is version-pinned, jurisdiction-qualified and loss-declaring."},{"target":"WM-ECO-015","type":"parent"}],"interaction":{"identity":{"applicability":"required","items":["Authoritative master-system identifier for each position, snapshot, valuation, reconciliation, correction, approval or artifact, qualified by issuer, namespace and record kind.","Governed globally resolvable position IRI.","Dimension UUID or ULID when neither preceding identifier exists."]},"properties":{"applicability":"not-applicable","items":[]},"recognition":{"applicability":"optional","items":["A position names a holder, an account or portfolio, an instrument or currency, a quantity, an as-of time and a basis.","Often confused with a transaction, the account, a valuation or a statement line."]},"capabilities":{"applicability":"required","items":["Register a financial position: Governed operation to register a financial position without autonomous posting, settlement, reclassification, netting, valuation approval, impairment, write-off, restatement, disclosure, certification, access widening or records disposition.","Capture a position snapshot: Governed operation to capture a position snapshot without autonomous posting, settlement, reclassification, netting, valuation approval, impairment, write-off, restatement, disclosure, certification, access widening or records disposition.","Bind parties, accounts, instruments and portfolios: Governed operation to bind parties, accounts, instruments and portfolios without autonomous posting, settlement, reclassification, netting, valuation approval, impairment, write-off, restatement, disclosure, certification, access widening or records disposition.","Classify and recognize or derecognize a position: Governed operation to classify and recognize or derecognize a position without autonomous posting, settlement, reclassification, netting, valuation approval, impairment, write-off, restatement, disclosure, certification, access widening or records disposition.","Record quantity and monetary valuation: Governed operation to record quantity and monetary valuation without autonomous posting, settlement, reclassification, netting, valuation approval, impairment, write-off, restatement, disclosure, certification, access widening or records disposition.","Record availability and encumbrance: Governed operation to record availability and encumbrance without autonomous posting, settlement, reclassification, netting, valuation approval, impairment, write-off, restatement, disclosure, certification, access widening or records disposition.","Record movement and rollforward bindings: Governed operation to record movement and rollforward bindings without autonomous posting, settlement, reclassification, netting, valuation approval, impairment, write-off, restatement, disclosure, certification, access widening or records disposition.","Reconcile, assess quality and correct: Governed operation to reconcile, assess quality and correct without autonomous posting, settlement, reclassification, netting, valuation approval, impairment, write-off, restatement, disclosure, certification, access widening or records disposition.","Approve, report, restate or supersede a position: Governed operation to approve, report, restate or supersede a position without autonomous posting, settlement, reclassification, netting, valuation approval, impairment, write-off, restatement, disclosure, certification, access widening or records disposition.","Query, project, retain and audit: Governed operation to query, project, retain and audit without autonomous posting, settlement, reclassification, netting, valuation approval, impairment, write-off, restatement, disclosure, certification, access widening or records disposition."]},"hazards":{"applicability":"required","items":["Stale positions used for trading or credit decisions.","Double counting across accounts.","Misused client assets."]},"interfaces":{"applicability":"required","items":["ISO 20022 statement and holdings messages.","XBRL 2.1.","ISO 4217 currency codes.","ISO 17442 Legal Entity Identifier.","ISO 6166 ISIN."]},"context":{"applicability":"required","items":["Recognition, valuation, offsetting, presentation, prudential treatment, disclosure, confidentiality, retention and certification depend on framework, jurisdiction, regulator, entity and reporting period.","IFRS, ISO 20022, XBRL, IMF, ECB and SEC are overlapping accounting, messaging, statistical, central-bank and filing profiles; none is universal."]}},"sources":[{"title":"Conceptual Framework for Financial Reporting","url":"https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/","note":"IFRS Foundation"},{"title":"IAS 1 Presentation of Financial Statements","url":"https://www.ifrs.org/issued-standards/list-of-standards/ias-1-presentation-of-financial-statements.html/","note":"IFRS Foundation"},{"title":"IFRS 13 Fair Value Measurement","url":"https://www.ifrs.org/issued-standards/list-of-standards/ifrs-13-fair-value-measurement/","note":"IFRS Foundation"},{"title":"IFRS Accounting Taxonomy 2025","url":"https://www.ifrs.org/issued-standards/ifrs-taxonomy/ifrs-accounting-taxonomy-2025/","note":"IFRS Foundation"},{"title":"Bank-to-Customer Cash Management Message Definition Report","url":"https://www.iso20022.org/sites/default/files/documents/messages/mdr_part_2/ISO20022_MDRPart2_BankToCustomerCashManagement_2018_2019_v1_0.pdf","note":"ISO 20022 Registration Authority"},{"title":"XBRL 2.1","url":"https://specifications.xbrl.org/work-product-index-group-base-spec-base-spec.html","note":"XBRL International"},{"title":"XBRL Link Role Registry","url":"https://specifications.xbrl.org/registries/lrr-2.0/index.html","note":"XBRL International"},{"title":"Integrated Balance of Payments and International Investment Position Manual Seventh Edition","url":"https://www.imf.org/-/media/Files/Data/Statistics/BPM6/draft-bpm7-wcv.ashx","note":"International Monetary Fund"},{"title":"Government Finance Statistics Manual 2014","url":"https://www.imf.org/external/np/sta/gfsm/pdf/text14.pdf","note":"International Monetary Fund"},{"title":"Manual on MFI balance sheet statistics","url":"https://www.ecb.europa.eu/pub/pdf/other/ecb.manualmfibalancesheetstatistics202402~8e4fc2ccca.en.pdf","note":"European Central Bank"},{"title":"2026 XBRL Taxonomies Update","url":"https://www.sec.gov/newsroom/whats-new/2603-2026-xbrl-taxonomies-update","note":"United States Securities and Exchange Commission"},{"title":"LEI Common Data File Format 3.1","url":"https://www.gleif.org/en/lei-data/access-and-use-lei-data/level-1-data-lei-cdf-3-1-format","note":"Global Legal Entity Identifier Foundation"},{"title":"Global Financial Data Standards and ISO 4217 Currency Codes","url":"https://www.six-group.com/en/products-services/financial-information/market-reference-data/data-standards.html","note":"SIX Group"},{"title":"PROV-O: The PROV Ontology","url":"https://www.w3.org/TR/prov-o/","note":"World Wide Web Consortium"},{"title":"Data on the Web Best Practices: Data Quality Vocabulary","url":"https://www.w3.org/TR/vocab-dqv/","note":"World Wide Web Consortium"},{"title":"Date and Time on the Internet: Timestamps","url":"https://www.rfc-editor.org/info/rfc3339/","note":"Internet Engineering Task Force"}],"openQuestions":["Canonically approve or reject the WM-ECO-015, WM-ECO-004 and WM-ECO-018 edges and register Party, Ledger, Portfolio, Fund, Contract, Transaction, Journal, Valuation, Price, FX Rate, Reconciliation, Filing, Audit and Records edges.","Create banking capital, insurance solvency, derivatives margin, securities settlement, tax, treasury, fund-accounting, crypto-asset and jurisdiction-specific filing profiles.","Conformance-test position keys, units, balance types, valuation bases, stock-flow bridges, restrictions, reconciliations and projections against concrete ledgers, messages and filings.","Validate organization-specific posting, valuation, netting, disclosure, certification, legal hold, retention and disposition policies.","Inspect licensed requirements under authorized access before making clause-level IFRS or ISO conformance claims.","Obtain independent external review before promoting beyond reviewable-draft assurance.","Claude and Grok each timed out on one bounded attempt; no independent external result was admitted.","The candidate WM-ECO-015 parent and WM-ECO-004 reference plus incoming WM-ECO-018 composition remain unapproved relation-ledger proposals.","Banking capital, insurance solvency, derivatives margin, securities settlement, tax, treasury, fund accounting, crypto assets and jurisdiction-specific filings require separate profiles.","IFRS text and taxonomy are used only within their public licensing and access boundaries; no restricted clause was inferred.","BPM7 is cited as the March 2025 white-cover pre-edited version and must be repinned when the final edited publication is adopted."],"resources":{"spec":"/models/wm-eco-017-financial-position-balance/spec.yaml","agents":"/models/wm-eco-017-financial-position-balance/AGENTS.md","source":"https://github.com/ver-cy/world-models/tree/feat/mega-model-registry/publications/wm-eco-017-financial-position-balance"},"provenance":{"origin":"world-models research","builtFrom":["models/wm-eco-017-financial-position-balance/spec.yaml","ver-cy/world-models/card-supplements/wm-eco-017-financial-position-balance.json"],"providers":["Codex"],"researchStatus":"reviewable-draft","generatedAt":"2026-09-06T14:02:43Z","builder":"tools/build_cards.py@1.0.0"},"completeness":{"sections":{"classifiers":"filled","whatItIs":"filled","purpose":"filled","distinguishingFeatures":"filled","structure":"filled","agentConduct":"filled","ethics":"filled","owners":"filled","relations":"filled","interaction.identity":"filled","interaction.properties":"not-applicable","interaction.recognition":"filled","interaction.capabilities":"filled","interaction.hazards":"filled","interaction.interfaces":"filled","interaction.context":"filled","sources":"filled"},"notes":{"interaction.properties":"Institutional or informational subject: no invented physical properties.","_supplement":"Sections authored in card supplement 1.0.0 by Claude (Opus 5.5) (2026-10-05, unreviewed). Written from the published specification and established practice in the field; no new sources were read. Unreviewed."},"score":1.0}}