{
    "model": {
        "rank": 5688,
        "code": "thing-q181201",
        "model_id": "vr.tr.dividend",
        "name": "dividend",
        "purpose": "Enable an AI agent to recognise a dividend, assess its authorisation, entitlement and fulfilment state, and identify supported next actions.",
        "family": "Thing Registry",
        "category": "Activities and processes",
        "status": "research-draft",
        "kind": "thing",
        "plane": "ACT",
        "domain": "ACT.ACT",
        "industry": "",
        "version": "",
        "url": "/models/thing/q181201/",
        "tier": 2,
        "score": 65,
        "payload": {
            "layer": "wikidata",
            "aliases": [
                "stock dividend",
                "interim dividend",
                "qualified dividend",
                "special dividend"
            ],
            "aliasCount": 4,
            "merged": 4,
            "knownIn": 65,
            "facets": null,
            "markers": [],
            "lexicalClass": "",
            "senseRank": null,
            "alsoRegisteredAs": "vr.tr.dividend",
            "source": {
                "dataset": "wikidata",
                "item": "Q181201",
                "url": "https://www.wikidata.org/wiki/Q181201",
                "license": "CC0 1.0"
            }
        },
        "research": {
            "vercy": "1.0-draft",
            "publication": {
                "status": "research-draft",
                "adjudicationStatus": "unreviewed",
                "publishableCanonical": false,
                "generatedAt": "2026-09-07T09:01:09Z",
                "providers": [
                    "Codex"
                ],
                "missingProviders": [
                    "Grok"
                ],
                "pass": 2,
                "cost": {
                    "grok": {
                        "usd": null,
                        "turns": null,
                        "seconds": 6.1,
                        "error": "Error: Internal error: {\n  \"message\": \"API error (status 402 Payment Required): Grok Build usage balance exhausted\",\n  \"http_status\": 402\n}",
                        "retried": true
                    },
                    "codex": {
                        "seconds": 78.7,
                        "error": "Reading additional input from stdin...\nOpenAI Codex v0.153.3\n--------\nworkdir: R:\\02_PROJECTS\\02_Meta_Models_Platforms\\Ver.cy\\current\\thing-registry-backlog\nmodel: gpt-6-astra\nprovider: openai\napproval: never\nsandbox: read-only\nreasoning effort: none\nreasoning summaries: none\nsession id: 01a07b18-65ad-7390-8f22-0c3a1197e147\n--------\nuser\nYou are drafting a Vercy meta-model for one registered thing. Answer as JSON only, no prose around it.\n\nThing: dividend\nRegistry id: vr.tr.dividend\nPlane / domain: ACT / ACT.ACT\nRegistry definition: (none recorded)\nNames folded into this entry: (none)\n\nA Vercy"
                    }
                }
            },
            "metaModel": {
                "id": "THING-Q181201",
                "registryId": "vr.tr.dividend",
                "name": "dividend",
                "version": "0.1.0-research.1",
                "entryKind": "thing",
                "family": "Thing Registry",
                "domain": [
                    "ACT.ACT"
                ],
                "status": "research-draft"
            },
            "canonicalUrl": "https://ver.cy/models/thing/q181201/",
            "model": {
                "registry_id": "vr.tr.dividend",
                "name": "dividend",
                "purpose": "Enable an AI agent to recognise a dividend, assess its authorisation, entitlement and fulfilment state, and identify supported next actions.",
                "definition": "",
                "scope_statement": "This model owns an identifiable issuer distribution designated as a dividend, including its basis, terms, eligible holdings, amounts, conditions and fulfilment; jurisdiction-dependent legal, accounting and tax classifications require supporting evidence.",
                "in_scope": [
                    "Issuer, dividend designation, affected security class and distribution basis",
                    "Proposal, authorisation, conditions and amendments",
                    "Entitlement rules, relevant dates and holder elections",
                    "Distribution form, calculation basis and gross-to-net reconciliation",
                    "Payment, delivery, cancellation and unresolved exceptions"
                ],
                "out_of_scope": [
                    "The issuer's overall governance, accounts and distributable-reserve assessment",
                    "Security issuance, ownership and trading beyond their effect on dividend entitlement",
                    "Share repurchases, redemptions and liquidation distributions as independent corporate actions",
                    "Investor portfolio performance and investment suitability",
                    "A recipient's complete tax position or tax return"
                ],
                "distinguishing_features": [
                    "The distribution is designated as a dividend in an attributable issuer or governing record; a transfer to a shareholder alone does not establish this.",
                    "Entitlement arises from specified ownership interests and distribution terms, rather than compensation for goods, services or employment.",
                    "It is distinguishable from interest by its ownership-based entitlement rather than a lender's contractual interest claim.",
                    "It is distinguishable from a repurchase or redemption because the dividend terms do not make surrender of the underlying holding the consideration for payment.",
                    "Cash, securities or other assets can fulfil the distribution, so payment medium alone cannot distinguish a dividend from neighbouring corporate actions."
                ],
                "characteristics": [
                    {
                        "name": "Distributing issuer and affected interest",
                        "kind": "relation",
                        "unit_or_values": "Issuer reference; security or ownership-class reference",
                        "why_it_matters": "Identifies whose distribution this is and which rights govern eligibility."
                    },
                    {
                        "name": "Dividend designation",
                        "kind": "category",
                        "unit_or_values": "Issuer-stated designation, such as interim, final or special; unspecified",
                        "why_it_matters": "Preserves the issuer's terminology without assuming identical consequences across jurisdictions."
                    },
                    {
                        "name": "Authorisation state",
                        "kind": "state",
                        "unit_or_values": "Proposed; awaiting approval; authorised; disputed; withdrawn; unknown",
                        "why_it_matters": "Separates an anticipated distribution from one supported by the required decision."
                    },
                    {
                        "name": "Distribution form",
                        "kind": "category",
                        "unit_or_values": "Cash; securities; other assets; mixed; elective; unspecified",
                        "why_it_matters": "Determines what must be valued, elected, paid or delivered."
                    },
                    {
                        "name": "Declared rate or calculation basis",
                        "kind": "measurement",
                        "unit_or_values": "Currency per eligible unit; securities ratio; asset quantity per unit; or an explicitly defined formula",
                        "why_it_matters": "Supports entitlement calculation without confusing per-unit amounts with the aggregate distribution."
                    },
                    {
                        "name": "Entitlement dates and rules",
                        "kind": "relation",
                        "unit_or_values": "Dated declaration, record, ex-dividend, election and payment events where applicable, linked to their governing rules",
                        "why_it_matters": "Connects eligibility and timing to evidence rather than assuming a universal date sequence."
                    },
                    {
                        "name": "Gross and net entitlement",
                        "kind": "measurement",
                        "unit_or_values": "Currency or asset quantities, with separately identified withholding, fees, rounding and conversion adjustments",
                        "why_it_matters": "Allows the agent to reconcile the announced distribution with a recipient's actual receipt."
                    },
                    {
                        "name": "Fulfilment state",
                        "kind": "state",
                        "unit_or_values": "Not due; scheduled; partly fulfilled; fulfilled; overdue; failed; cancelled; unknown",
                        "why_it_matters": "Distinguishes authorisation from delivery and exposes remaining obligations or exceptions."
                    }
                ],
                "affordances": [
                    "Identify and link the issuer announcement, approval and applicable dividend terms.",
                    "Assess a specified holding's eligibility using evidenced entitlement rules.",
                    "Calculate an expected distribution and explain deductions or unresolved inputs.",
                    "Identify available holder elections, prerequisites and deadlines.",
                    "Reconcile expected entitlements against payment or asset-delivery evidence.",
                    "Flag unsupported status changes, missed deliveries and cases requiring authorised review."
                ]
            },
            "sources": [],
            "structure": {
                "bundles": [
                    {
                        "id": "dividend-basis-and-authority",
                        "name": "Dividend basis and authority",
                        "description": "Establishes what distribution is being modelled and what supports its authorisation.",
                        "rationale": "An announced dividend, a proposal and an enforceable distribution obligation must not be treated as interchangeable.",
                        "layers": [
                            {
                                "id": "distribution-identity",
                                "name": "Distribution identity",
                                "description": "Identifies the issuer, affected ownership interest and boundaries of this dividend event.",
                                "findings": [
                                    {
                                        "id": "issuer-designated-dividend",
                                        "name": "Issuer-designated dividend",
                                        "description": "Record the attributable designation and terms that identify this distribution as a dividend.",
                                        "questions": [
                                            {
                                                "text": "Which issuer record designates this distribution as a dividend and identifies the affected security or ownership class?",
                                                "kind": "provenance",
                                                "id": "issuer-designated-dividend-q01"
                                            },
                                            {
                                                "text": "What distinguishes this event from a repurchase, redemption, capital repayment or another instalment of an existing dividend?",
                                                "kind": "boundary",
                                                "id": "issuer-designated-dividend-q02"
                                            }
                                        ]
                                    }
                                ]
                            },
                            {
                                "id": "approval-and-conditions",
                                "name": "Approval and conditions",
                                "description": "Tracks the decisions and conditions that govern whether the dividend may proceed.",
                                "findings": [
                                    {
                                        "id": "effective-dividend-authorisation",
                                        "name": "Effective dividend authorisation",
                                        "description": "Record required approvals, evidence of their completion and any outstanding or disputed conditions.",
                                        "questions": [
                                            {
                                                "text": "Which decision-making body or bodies must approve this dividend, and what evidence establishes the current approval state?",
                                                "kind": "provenance",
                                                "id": "effective-dividend-authorisation-q01"
                                            },
                                            {
                                                "text": "Which conditions remain before payment or delivery may proceed, and who is authorised to resolve them?",
                                                "kind": "action",
                                                "id": "effective-dividend-authorisation-q02"
                                            }
                                        ]
                                    }
                                ]
                            }
                        ]
                    },
                    {
                        "id": "holder-entitlement",
                        "name": "Holder entitlement",
                        "description": "Determines which holdings participate and how relevant dates affect the recipient claim.",
                        "rationale": "Holding a security at an arbitrary moment does not by itself establish entitlement to a particular dividend.",
                        "layers": [
                            {
                                "id": "eligible-interests",
                                "name": "Eligible interests",
                                "description": "Captures class rights and holding-specific inclusion or exclusion rules.",
                                "findings": [
                                    {
                                        "id": "participating-holding",
                                        "name": "Participating holding",
                                        "description": "Record the ownership interests and quantities that qualify under the dividend terms.",
                                        "questions": [
                                            {
                                                "text": "Which classes and holdings participate, and what exclusions, preferences or waivers apply?",
                                                "kind": "definition",
                                                "id": "participating-holding-q01"
                                            },
                                            {
                                                "text": "What eligible quantity is attributable to the assessed holder, and which register or intermediary record supports it?",
                                                "kind": "measurement",
                                                "id": "participating-holding-q02"
                                            }
                                        ]
                                    }
                                ]
                            },
                            {
                                "id": "entitlement-timing",
                                "name": "Entitlement timing",
                                "description": "Connects declared dates with applicable trading, settlement and transfer rules.",
                                "findings": [
                                    {
                                        "id": "dated-entitlement-rule",
                                        "name": "Dated entitlement rule",
                                        "description": "Record how record dates, ex-dividend dates and any exceptional transfer arrangements determine entitlement.",
                                        "questions": [
                                            {
                                                "text": "Which record date, ex-dividend date and market or issuer rules govern this dividend, where applicable?",
                                                "kind": "provenance",
                                                "id": "dated-entitlement-rule-q01"
                                            },
                                            {
                                                "text": "How do unsettled trades, securities lending or due-bill arrangements affect the claim, and which resulting payments belong to a separate model?",
                                                "kind": "boundary",
                                                "id": "dated-entitlement-rule-q02"
                                            }
                                        ]
                                    }
                                ]
                            }
                        ]
                    },
                    {
                        "id": "distribution-terms-and-value",
                        "name": "Distribution terms and value",
                        "description": "Captures what recipients are entitled to receive and how the expected amount is derived.",
                        "rationale": "Dividend value depends on eligible units, distribution form, elections and adjustments rather than the headline rate alone.",
                        "layers": [
                            {
                                "id": "form-and-elections",
                                "name": "Form and elections",
                                "description": "Defines the distributed consideration and any recipient choices.",
                                "findings": [
                                    {
                                        "id": "receivable-form",
                                        "name": "Receivable form",
                                        "description": "Record cash, securities or asset terms and the rules governing optional alternatives.",
                                        "questions": [
                                            {
                                                "text": "What cash, securities or other assets are offered, and what default applies when a holder makes no election?",
                                                "kind": "definition",
                                                "id": "receivable-form-q01"
                                            },
                                            {
                                                "text": "Which elections can this holder submit, through whom, by what deadline and with what authority?",
                                                "kind": "action",
                                                "id": "receivable-form-q02"
                                            }
                                        ]
                                    }
                                ]
                            },
                            {
                                "id": "entitlement-calculation",
                                "name": "Entitlement calculation",
                                "description": "Makes the expected gross and net distribution explainable.",
                                "findings": [
                                    {
                                        "id": "gross-to-net-distribution",
                                        "name": "Gross-to-net distribution",
                                        "description": "Record the calculation basis and separately evidenced adjustments for a specified entitlement.",
                                        "questions": [
                                            {
                                                "text": "What rate, ratio or formula applied to the eligible holding determines the gross entitlement, including any fractional treatment?",
                                                "kind": "measurement",
                                                "id": "gross-to-net-distribution-q01"
                                            },
                                            {
                                                "text": "Which evidenced withholding, fees, currency conversions or other adjustments determine the expected net receipt?",
                                                "kind": "measurement",
                                                "id": "gross-to-net-distribution-q02"
                                            }
                                        ]
                                    }
                                ]
                            }
                        ]
                    },
                    {
                        "id": "dividend-fulfilment-and-change",
                        "name": "Dividend fulfilment and change",
                        "description": "Tracks delivery against the effective terms and preserves the consequences of changes.",
                        "rationale": "An authorised dividend may remain unpaid, be partly delivered or acquire revised terms that change the required next action.",
                        "layers": [
                            {
                                "id": "payment-and-delivery",
                                "name": "Payment and delivery",
                                "description": "Assesses completion at the issuer, intermediary or recipient level being examined.",
                                "findings": [
                                    {
                                        "id": "entitlement-settlement",
                                        "name": "Entitlement settlement",
                                        "description": "Reconcile expected receipts with attributable cash or asset-delivery evidence.",
                                        "questions": [
                                            {
                                                "text": "What was due, when was it due, and what amount or asset quantity has actually reached the assessed recipient?",
                                                "kind": "measurement",
                                                "id": "entitlement-settlement-q01"
                                            },
                                            {
                                                "text": "What outstanding balance or delivery exception remains, and which party can investigate or resolve it?",
                                                "kind": "action",
                                                "id": "entitlement-settlement-q02"
                                            }
                                        ]
                                    }
                                ]
                            },
                            {
                                "id": "amendments-and-exceptions",
                                "name": "Amendments and exceptions",
                                "description": "Tracks changes to terms without erasing the earlier decision or entitlement history.",
                                "findings": [
                                    {
                                        "id": "effective-dividend-change",
                                        "name": "Effective dividend change",
                                        "description": "Record supported amendments, withdrawals, cancellations or corrections and their effect on existing entitlements.",
                                        "questions": [
                                            {
                                                "text": "Which authoritative record changes the dividend terms, when does it take effect, and which earlier terms does it supersede?",
                                                "kind": "provenance",
                                                "id": "effective-dividend-change-q01"
                                            },
                                            {
                                                "text": "What recalculation, notification, payment correction or review follows from this change, subject to the agent's authority?",
                                                "kind": "action",
                                                "id": "effective-dividend-change-q02"
                                            }
                                        ]
                                    }
                                ]
                            }
                        ]
                    }
                ]
            },
            "openQuestions": [
                "Does the registry intend dividend to cover only distributions on corporate equity, or also fund, cooperative, insurance-policy and other distributions called dividends?",
                "Which jurisdiction-specific rules determine when a proposed or declared dividend becomes binding, and when it can be amended or withdrawn?",
                "How should issuer designation be reconciled with legal, accounting or tax treatment as a return of capital or another distribution category?",
                "Should one model instance represent an issuer-wide dividend event, a class-specific allocation or an individual recipient entitlement, and how should those levels link?",
                "Where should the boundaries fall between stock dividends, elective scrip dividends, reinvestment transactions and payments in lieu of dividends?"
            ],
            "statistics": {
                "bundles": 4,
                "layers": 8,
                "findings": 8,
                "questions": 16
            }
        },
        "draft": {
            "generator": "vr.draft.v3",
            "status": "draft-generated",
            "researched": false,
            "archetype": "abstract concept",
            "method": "Written from the archetype playbook - what this kind of thing needs beyond identity and provenance - and from the structure that recurred across 6,333 models already researched by two engines. Applied to this entry by rule. No source was read for this thing and no claim here is researched. This entry carries no facets of its own, so they were inferred from its domain - a guess about a whole domain applied to one thing.",
            "facetsInferred": true,
            "nextPass": "A researcher replaces this draft with a sourced specification. Treat every sentence below as a proposal to argue with.",
            "purpose": "Give an agent a durable, checkable way to recognise a dividend, record what state it is in, and decide what may be done with it.",
            "whatItIs": "Enable an AI agent to recognise a dividend, assess its authorisation, entitlement and fulfilment state, and identify supported next actions.",
            "characteristics": {
                "substance": "activity",
                "origin": "conceptual",
                "agency": "inert"
            },
            "whatYouCanDoWithIt": [
                "observed and measured"
            ],
            "distinguishingFeatures": [
                "Names folded into this entry, which a task may need to split apart again: stock dividend, interim dividend, qualified dividend, special dividend.",
                "4 finer distinctions are held as aliases rather than separate entries, because telling them apart needs a task that asks for it.",
                "Described in 65 Wikipedia languages, which is a measure of how widely the thing is known, not of how important it is."
            ],
            "openQuestionsForResearch": [
                "Which of the bundles below does a real task actually need, and which are ceremony?",
                "What does this thing have that the facets do not capture at all?",
                "Which neighbouring kind is most often confused with a dividend, and on what evidence are they told apart?"
            ],
            "whatItIsMadeOf": "something that happens over time",
            "physicalCharacter": [
                "Does nothing on its own; everything it does, something else did to it.",
                "These come from the domain this entry sits in rather than from the entry itself, so treat them as a first guess about the whole domain applied to one thing."
            ],
            "whatCanBeDoneWithIt": [
                "observe it, measure it, record its state"
            ],
            "howItIsRecognised": [
                "Nothing to see. What is recognised is an instance of it, and which instances count is exactly what is argued about."
            ],
            "relatedModels": [
                {
                    "relation": "covers",
                    "note": "Finer kinds folded into this entry because telling them apart needs a task that asks for it. Each is a model waiting to be split out when one does.",
                    "targets": [
                        "stock dividend",
                        "interim dividend",
                        "qualified dividend",
                        "special dividend"
                    ]
                }
            ],
            "standing": "Described in 65 Wikipedia languages, which measures how widely it is written about rather than how important or how common it is. 4 finer distinctions are held inside this entry as names rather than as separate models.",
            "structure": {
                "bundles": [
                    {
                        "id": "identity-and-classification",
                        "name": "Identity, naming and classification",
                        "description": "How an agent tells one dividend from another, and a dividend from things that resemble it.",
                        "rationale": "Recognition comes before every other claim. Without stable identity nothing else in the model can be trusted to be about the same thing twice.",
                        "layers": [
                            {
                                "id": "naming-and-identifiers",
                                "name": "Names and identifiers",
                                "description": "The names this thing goes by and the identifiers that survive translation and time.",
                                "findings": [
                                    {
                                        "id": "preferred-name-and-aliases",
                                        "name": "Preferred name, aliases and local names",
                                        "description": "Which name to use, which names mean the same thing, and which merely sound similar.",
                                        "questions": [
                                            {
                                                "id": "preferred-name-and-aliases-q01",
                                                "text": "What identifies and describes the name of a dividend, and in what units or vocabulary?",
                                                "kind": "definition",
                                                "answer_data": [
                                                    "identifiers",
                                                    "types and classes",
                                                    "values with units",
                                                    "explicit unknowns"
                                                ]
                                            },
                                            {
                                                "id": "preferred-name-and-aliases-q02",
                                                "text": "Who or what asserted this about the name of a dividend, by which method, and when was it true?",
                                                "kind": "provenance",
                                                "answer_data": [
                                                    "authority",
                                                    "method",
                                                    "evidence",
                                                    "event time",
                                                    "knowledge time"
                                                ]
                                            },
                                            {
                                                "id": "preferred-name-and-aliases-q03",
                                                "text": "What may an agent decide or do once the name of a dividend is known, and what must it refuse?",
                                                "kind": "action",
                                                "answer_data": [
                                                    "permitted actions",
                                                    "preconditions",
                                                    "refusals",
                                                    "escalation"
                                                ]
                                            }
                                        ]
                                    },
                                    {
                                        "id": "stable-identifiers",
                                        "name": "Stable identifiers and external keys",
                                        "description": "Identifiers that keep pointing at this kind of thing across systems and languages.",
                                        "questions": [
                                            {
                                                "id": "stable-identifiers-q01",
                                                "text": "What identifies and describes an identifier for a dividend, and in what units or vocabulary?",
                                                "kind": "definition",
                                                "answer_data": [
                                                    "identifiers",
                                                    "types and classes",
                                                    "values with units",
                                                    "explicit unknowns"
                                                ]
                                            },
                                            {
                                                "id": "stable-identifiers-q02",
                                                "text": "Who or what asserted this about an identifier for a dividend, by which method, and when was it true?",
                                                "kind": "provenance",
                                                "answer_data": [
                                                    "authority",
                                                    "method",
                                                    "evidence",
                                                    "event time",
                                                    "knowledge time"
                                                ]
                                            },
                                            {
                                                "id": "stable-identifiers-q03",
                                                "text": "What may an agent decide or do once an identifier for a dividend is known, and what must it refuse?",
                                                "kind": "action",
                                                "answer_data": [
                                                    "permitted actions",
                                                    "preconditions",
                                                    "refusals",
                                                    "escalation"
                                                ]
                                            }
                                        ]
                                    }
                                ]
                            },
                            {
                                "id": "classification-and-granularity",
                                "name": "Classification and granularity",
                                "description": "Where a dividend sits among kinds, and how finely a task needs to cut it.",
                                "findings": [
                                    {
                                        "id": "kind-and-parents",
                                        "name": "Kind, parents and neighbouring kinds",
                                        "description": "The classes this thing belongs to and the ones it is next to.",
                                        "questions": [
                                            {
                                                "id": "kind-and-parents-q01",
                                                "text": "What identifies and describes the kind of a dividend, and in what units or vocabulary?",
                                                "kind": "definition",
                                                "answer_data": [
                                                    "identifiers",
                                                    "types and classes",
                                                    "values with units",
                                                    "explicit unknowns"
                                                ]
                                            },
                                            {
                                                "id": "kind-and-parents-q02",
                                                "text": "Who or what asserted this about the kind of a dividend, by which method, and when was it true?",
                                                "kind": "provenance",
                                                "answer_data": [
                                                    "authority",
                                                    "method",
                                                    "evidence",
                                                    "event time",
                                                    "knowledge time"
                                                ]
                                            },
                                            {
                                                "id": "kind-and-parents-q03",
                                                "text": "What may an agent decide or do once the kind of a dividend is known, and what must it refuse?",
                                                "kind": "action",
                                                "answer_data": [
                                                    "permitted actions",
                                                    "preconditions",
                                                    "refusals",
                                                    "escalation"
                                                ]
                                            }
                                        ]
                                    },
                                    {
                                        "id": "distinguishing-features",
                                        "name": "Distinguishing features",
                                        "description": "What separates a dividend from the things most often confused with it.",
                                        "questions": [
                                            {
                                                "id": "distinguishing-features-q01",
                                                "text": "What identifies and describes what distinguishes a dividend, and in what units or vocabulary?",
                                                "kind": "definition",
                                                "answer_data": [
                                                    "identifiers",
                                                    "types and classes",
                                                    "values with units",
                                                    "explicit unknowns"
                                                ]
                                            },
                                            {
                                                "id": "distinguishing-features-q02",
                                                "text": "Who or what asserted this about what distinguishes a dividend, by which method, and when was it true?",
                                                "kind": "provenance",
                                                "answer_data": [
                                                    "authority",
                                                    "method",
                                                    "evidence",
                                                    "event time",
                                                    "knowledge time"
                                                ]
                                            },
                                            {
                                                "id": "distinguishing-features-q03",
                                                "text": "What may an agent decide or do once what distinguishes a dividend is known, and what must it refuse?",
                                                "kind": "action",
                                                "answer_data": [
                                                    "permitted actions",
                                                    "preconditions",
                                                    "refusals",
                                                    "escalation"
                                                ]
                                            }
                                        ]
                                    }
                                ]
                            }
                        ]
                    },
                    {
                        "id": "state-and-lifecycle",
                        "name": "State and lifecycle",
                        "description": "The states a dividend passes through and the events that move it between them.",
                        "rationale": "Most decisions about a thing depend on what state it is in now, which is a claim with a time on it, not a property.",
                        "layers": [
                            {
                                "id": "lifecycle-stages",
                                "name": "Lifecycle stages",
                                "description": "From coming into existence to ceasing to be one of these.",
                                "findings": [
                                    {
                                        "id": "stages-and-transitions",
                                        "name": "Stages and transitions",
                                        "description": "The stages worth naming and what moves a dividend between them.",
                                        "questions": [
                                            {
                                                "id": "stages-and-transitions-q01",
                                                "text": "What identifies and describes the lifecycle of a dividend, and in what units or vocabulary?",
                                                "kind": "definition",
                                                "answer_data": [
                                                    "identifiers",
                                                    "types and classes",
                                                    "values with units",
                                                    "explicit unknowns"
                                                ]
                                            },
                                            {
                                                "id": "stages-and-transitions-q02",
                                                "text": "Who or what asserted this about the lifecycle of a dividend, by which method, and when was it true?",
                                                "kind": "provenance",
                                                "answer_data": [
                                                    "authority",
                                                    "method",
                                                    "evidence",
                                                    "event time",
                                                    "knowledge time"
                                                ]
                                            },
                                            {
                                                "id": "stages-and-transitions-q03",
                                                "text": "What may an agent decide or do once the lifecycle of a dividend is known, and what must it refuse?",
                                                "kind": "action",
                                                "answer_data": [
                                                    "permitted actions",
                                                    "preconditions",
                                                    "refusals",
                                                    "escalation"
                                                ]
                                            }
                                        ]
                                    }
                                ]
                            },
                            {
                                "id": "observations-and-status",
                                "name": "Observations and current status",
                                "description": "What is observed about a dividend, how often and by whom.",
                                "findings": [
                                    {
                                        "id": "observation-record",
                                        "name": "Observation record",
                                        "description": "How an observation of a dividend is recorded so that it can be superseded rather than overwritten.",
                                        "questions": [
                                            {
                                                "id": "observation-record-q01",
                                                "text": "What identifies and describes an observation of a dividend, and in what units or vocabulary?",
                                                "kind": "definition",
                                                "answer_data": [
                                                    "identifiers",
                                                    "types and classes",
                                                    "values with units",
                                                    "explicit unknowns"
                                                ]
                                            },
                                            {
                                                "id": "observation-record-q02",
                                                "text": "Who or what asserted this about an observation of a dividend, by which method, and when was it true?",
                                                "kind": "provenance",
                                                "answer_data": [
                                                    "authority",
                                                    "method",
                                                    "evidence",
                                                    "event time",
                                                    "knowledge time"
                                                ]
                                            },
                                            {
                                                "id": "observation-record-q03",
                                                "text": "What may an agent decide or do once an observation of a dividend is known, and what must it refuse?",
                                                "kind": "action",
                                                "answer_data": [
                                                    "permitted actions",
                                                    "preconditions",
                                                    "refusals",
                                                    "escalation"
                                                ]
                                            }
                                        ]
                                    }
                                ]
                            }
                        ]
                    },
                    {
                        "id": "process-and-outcome",
                        "name": "Process, inputs and outcome",
                        "description": "How a dividend proceeds, what it needs and what it leaves behind.",
                        "rationale": "An activity is known by its steps and its results, and both have to be recordable while it is still running.",
                        "layers": [
                            {
                                "id": "steps-and-sequence",
                                "name": "Steps and sequence",
                                "description": "The steps of a dividend, their order and what may run in parallel.",
                                "findings": [
                                    {
                                        "id": "steps-and-preconditions",
                                        "name": "Steps, preconditions and completion",
                                        "description": "What has to be true before each step of a dividend and what marks it done.",
                                        "questions": [
                                            {
                                                "id": "steps-and-preconditions-q01",
                                                "text": "What identifies and describes a step of a dividend, and in what units or vocabulary?",
                                                "kind": "definition",
                                                "answer_data": [
                                                    "identifiers",
                                                    "types and classes",
                                                    "values with units",
                                                    "explicit unknowns"
                                                ]
                                            },
                                            {
                                                "id": "steps-and-preconditions-q02",
                                                "text": "Who or what asserted this about a step of a dividend, by which method, and when was it true?",
                                                "kind": "provenance",
                                                "answer_data": [
                                                    "authority",
                                                    "method",
                                                    "evidence",
                                                    "event time",
                                                    "knowledge time"
                                                ]
                                            },
                                            {
                                                "id": "steps-and-preconditions-q03",
                                                "text": "What may an agent decide or do once a step of a dividend is known, and what must it refuse?",
                                                "kind": "action",
                                                "answer_data": [
                                                    "permitted actions",
                                                    "preconditions",
                                                    "refusals",
                                                    "escalation"
                                                ]
                                            }
                                        ]
                                    }
                                ]
                            },
                            {
                                "id": "inputs-and-results",
                                "name": "Inputs, resources and results",
                                "description": "What a dividend consumes and what it produces.",
                                "findings": [
                                    {
                                        "id": "inputs-and-outputs",
                                        "name": "Inputs, outputs and side effects",
                                        "description": "The resources a dividend takes and the results it leaves, wanted or not.",
                                        "questions": [
                                            {
                                                "id": "inputs-and-outputs-q01",
                                                "text": "What identifies and describes the inputs and results of a dividend, and in what units or vocabulary?",
                                                "kind": "definition",
                                                "answer_data": [
                                                    "identifiers",
                                                    "types and classes",
                                                    "values with units",
                                                    "explicit unknowns"
                                                ]
                                            },
                                            {
                                                "id": "inputs-and-outputs-q02",
                                                "text": "Who or what asserted this about the inputs and results of a dividend, by which method, and when was it true?",
                                                "kind": "provenance",
                                                "answer_data": [
                                                    "authority",
                                                    "method",
                                                    "evidence",
                                                    "event time",
                                                    "knowledge time"
                                                ]
                                            },
                                            {
                                                "id": "inputs-and-outputs-q03",
                                                "text": "What may an agent decide or do once the inputs and results of a dividend is known, and what must it refuse?",
                                                "kind": "action",
                                                "answer_data": [
                                                    "permitted actions",
                                                    "preconditions",
                                                    "refusals",
                                                    "escalation"
                                                ]
                                            }
                                        ]
                                    }
                                ]
                            }
                        ]
                    },
                    {
                        "id": "definitions-in-contest",
                        "name": "Definitions and who holds them",
                        "description": "What dividend is taken to mean, and by whom.",
                        "rationale": "When a field disagrees about a concept, the disagreement is the content. A model that picks one definition silently destroys the information.",
                        "layers": [
                            {
                                "id": "competing-definitions",
                                "name": "Competing definitions",
                                "description": "The main readings and the traditions behind them.",
                                "findings": [
                                    {
                                        "id": "definition-map",
                                        "name": "Definitions and their holders",
                                        "description": "Each definition with the school or body that holds it.",
                                        "questions": [
                                            {
                                                "id": "definition-map-q01",
                                                "text": "Which definitions of dividend are in use, and which tradition or body holds each?",
                                                "kind": "definition"
                                            },
                                            {
                                                "id": "definition-map-q02",
                                                "text": "What turns on the difference between them in practice?",
                                                "kind": "boundary"
                                            }
                                        ]
                                    }
                                ]
                            },
                            {
                                "id": "operationalisation",
                                "name": "Operationalisation",
                                "description": "How it is measured or applied when it has to be.",
                                "findings": [
                                    {
                                        "id": "operational-record",
                                        "name": "Measures and proxies",
                                        "description": "Instruments and indicators used to stand in for it.",
                                        "questions": [
                                            {
                                                "id": "operational-record-q01",
                                                "text": "How is dividend operationalised or measured in practice, and by what instrument?",
                                                "kind": "measurement"
                                            },
                                            {
                                                "id": "operational-record-q02",
                                                "text": "What does that operationalisation leave out, and when does that matter?",
                                                "kind": "boundary"
                                            }
                                        ]
                                    }
                                ]
                            }
                        ]
                    },
                    {
                        "id": "instances-and-use",
                        "name": "Instances, use and consequence",
                        "description": "What counts as an instance of dividend and what follows from calling something that.",
                        "rationale": "Applying a concept is an act with consequences, so a model must say what the label licenses and what it does not.",
                        "layers": [
                            {
                                "id": "instances",
                                "name": "What counts as an instance",
                                "description": "Clear cases, borderline cases and non-cases.",
                                "findings": [
                                    {
                                        "id": "instance-tests",
                                        "name": "Tests for an instance",
                                        "description": "What would settle whether something falls under it.",
                                        "questions": [
                                            {
                                                "id": "instance-tests-q01",
                                                "text": "What would settle whether something is an instance of dividend?",
                                                "kind": "boundary"
                                            },
                                            {
                                                "id": "instance-tests-q02",
                                                "text": "Which borderline cases are argued about, and on what grounds?",
                                                "kind": "definition"
                                            }
                                        ]
                                    }
                                ]
                            },
                            {
                                "id": "consequence",
                                "name": "Consequence of application",
                                "description": "Rights, duties or decisions that follow from the label.",
                                "findings": [
                                    {
                                        "id": "consequence-record",
                                        "name": "What the label licenses",
                                        "description": "What an agent may do once something is classified this way.",
                                        "questions": [
                                            {
                                                "id": "consequence-record-q01",
                                                "text": "What follows practically once something is treated as dividend?",
                                                "kind": "action"
                                            },
                                            {
                                                "id": "consequence-record-q02",
                                                "text": "What must an agent not infer from the label alone?",
                                                "kind": "action"
                                            }
                                        ]
                                    }
                                ]
                            }
                        ]
                    },
                    {
                        "id": "provenance-and-evidence",
                        "name": "Provenance, evidence and time",
                        "description": "Where every claim about a dividend came from and when it held.",
                        "rationale": "A claim without a source and a time cannot be superseded, only overwritten, and an agent that overwrites loses the ability to explain itself.",
                        "layers": [
                            {
                                "id": "source-and-authority",
                                "name": "Source and authority",
                                "description": "Who said it, on what evidence, and how strongly.",
                                "findings": [
                                    {
                                        "id": "claim-provenance",
                                        "name": "Claim provenance and confidence",
                                        "description": "The authority behind each claim about a dividend and how confident it is.",
                                        "questions": [
                                            {
                                                "id": "claim-provenance-q01",
                                                "text": "What identifies and describes a claim about a dividend, and in what units or vocabulary?",
                                                "kind": "definition",
                                                "answer_data": [
                                                    "identifiers",
                                                    "types and classes",
                                                    "values with units",
                                                    "explicit unknowns"
                                                ]
                                            },
                                            {
                                                "id": "claim-provenance-q02",
                                                "text": "Who or what asserted this about a claim about a dividend, by which method, and when was it true?",
                                                "kind": "provenance",
                                                "answer_data": [
                                                    "authority",
                                                    "method",
                                                    "evidence",
                                                    "event time",
                                                    "knowledge time"
                                                ]
                                            },
                                            {
                                                "id": "claim-provenance-q03",
                                                "text": "What may an agent decide or do once a claim about a dividend is known, and what must it refuse?",
                                                "kind": "action",
                                                "answer_data": [
                                                    "permitted actions",
                                                    "preconditions",
                                                    "refusals",
                                                    "escalation"
                                                ]
                                            }
                                        ]
                                    }
                                ]
                            },
                            {
                                "id": "time-and-versions",
                                "name": "Time, versions and supersession",
                                "description": "When a claim was true, when it was learnt, and what replaced it.",
                                "findings": [
                                    {
                                        "id": "validity-and-supersession",
                                        "name": "Validity period and supersession",
                                        "description": "How an old claim about a dividend is retired without being erased.",
                                        "questions": [
                                            {
                                                "id": "validity-and-supersession-q01",
                                                "text": "What identifies and describes the validity of a claim about a dividend, and in what units or vocabulary?",
                                                "kind": "definition",
                                                "answer_data": [
                                                    "identifiers",
                                                    "types and classes",
                                                    "values with units",
                                                    "explicit unknowns"
                                                ]
                                            },
                                            {
                                                "id": "validity-and-supersession-q02",
                                                "text": "Who or what asserted this about the validity of a claim about a dividend, by which method, and when was it true?",
                                                "kind": "provenance",
                                                "answer_data": [
                                                    "authority",
                                                    "method",
                                                    "evidence",
                                                    "event time",
                                                    "knowledge time"
                                                ]
                                            },
                                            {
                                                "id": "validity-and-supersession-q03",
                                                "text": "What may an agent decide or do once the validity of a claim about a dividend is known, and what must it refuse?",
                                                "kind": "action",
                                                "answer_data": [
                                                    "permitted actions",
                                                    "preconditions",
                                                    "refusals",
                                                    "escalation"
                                                ]
                                            }
                                        ]
                                    }
                                ]
                            }
                        ]
                    }
                ]
            },
            "statistics": {
                "bundles": 6,
                "layers": 12,
                "findings": 14,
                "questions": 38
            }
        }
    }
}