{ "model": { "rank": 6133, "code": "thing-q192907", "model_id": "vr.tr.financial-statement", "name": "financial statement", "purpose": "Enable an AI agent to recognise a financial statement, assess its reporting scope, completeness and reliability, and determine which interpretations, comparisons or revisions are justified.", "family": "Thing Registry", "category": "Information and virtual systems", "status": "research-draft", "kind": "thing", "plane": "INF", "domain": "INF.MED", "industry": "", "version": "", "url": "/models/thing/q192907/", "tier": 2, "score": 62, "payload": { "layer": "wikidata", "aliases": [ "statement of changes in equity", "sales tax returns", "cash flow from investing activities", "cash flow from financing activities", "bank statement", "cash flow from operating activities", "income statement", "consolidated financial statement", "cash flow statement", "nonconsolidated financial statement" ], "aliasCount": 10, "merged": 10, "knownIn": 62, "facets": null, "markers": [], "lexicalClass": "", "senseRank": null, "alsoRegisteredAs": null, "source": { "dataset": "wikidata", "item": "Q192907", "url": "https://www.wikidata.org/wiki/Q192907", "license": "CC0 1.0" } }, "research": { "vercy": "1.0-draft", "publication": { "status": "research-draft", "adjudicationStatus": "unreviewed", "publishableCanonical": false, "generatedAt": "2026-09-07T11:42:06Z", "providers": [ "Codex", "Grok" ], "missingProviders": [], "pass": 2, "cost": { "grok": { "usd": 0.0030787, "turns": 1, "seconds": 36.9, "error": null }, "codex": { "seconds": 80.5, "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: 01a07bab-b848-7152-8868-00dfe048e63f\n--------\nuser\nYou are drafting a Vercy meta-model for one registered thing. Answer as JSON only, no prose around it.\n\nThing: financial statement\nRegistry id: vr.tr.financial-statement\nPlane / domain: INF / INF.MED\nRegistry definition: (none recorded)\nNames folded into this " } } }, "metaModel": { "id": "THING-Q192907", "registryId": "vr.tr.financial-statement", "name": "financial statement", "version": "0.1.0-research.1", "entryKind": "thing", "family": "Thing Registry", "domain": [ "INF.MED" ], "status": "research-draft" }, "canonicalUrl": "https://ver.cy/models/thing/q192907/", "model": { "registry_id": "vr.tr.financial-statement", "name": "financial statement", "purpose": "Enable an AI agent to recognise a financial statement, assess its reporting scope, completeness and reliability, and determine which interpretations, comparisons or revisions are justified.", "definition": "A financial statement is a structured, periodic report of an entity's financial position, performance, and cash flows, prepared under an applicable financial-reporting framework so that users can assess resources, claims, and changes therein.", "scope_statement": "This model owns a financial statement as a versioned financial report, including its reporting entity, period or date, accounting basis, presented amounts, explanatory disclosures and review status; it distinguishes an individual statement from a set of financial statements.", "in_scope": [ "Statement type, reporting purpose and membership in a financial statement set", "Reporting entity, consolidation perimeter and reporting date or period", "Accounting basis, presentation currency, units and material accounting policies", "Financial line items, totals, comparative amounts and supporting disclosures", "Preparation, authorisation, assurance and correction status", "Internal consistency, comparability and constraints on interpretation" ], "out_of_scope": [ "Individual transactions, journal entries and ledger maintenance", "The reporting entity's legal identity, ownership and governance beyond reporting relationships", "Budget preparation, forecasting and financial scenario models", "Tax returns, tax assessments and payment obligations", "Audit engagement execution, working papers and audit evidence repositories", "Investment valuation, credit decisions and portfolio recommendations" ], "distinguishing_features": [ "Presents financial position at a date or financial performance, cash flows or equity changes over a period for an identified reporting entity or perimeter.", "Organises amounts into financial categories and totals under an identified or explicitly unknown reporting basis, rather than merely listing transactions or ledger balances.", "Has an identifiable statement role, such as financial position or cash flows; a single statement must not silently be treated as a complete statement set.", "Distinguishes reported historical amounts from budgets, forecasts and pro forma amounts, including when these appear together.", "Can be assessed separately from any assurance report accompanying it; an auditor's opinion is not itself the financial statement." ], "characteristics": [ { "name": "Statement role", "kind": "category", "unit_or_values": "Financial position; profit or loss; comprehensive income; cash flows; changes in equity; statement set; other specified; unknown", "why_it_matters": "Determines what the statement represents and which completeness and consistency checks apply." }, { "name": "Reporting subject and perimeter", "kind": "relation", "unit_or_values": "Reporting entity plus included entities or activities; individual, separate, consolidated or other specified scope", "why_it_matters": "Prevents attributing group amounts to a single legal entity or comparing incompatible reporting boundaries." }, { "name": "Reporting time", "kind": "measurement", "unit_or_values": "As-of date or period start and end; duration in days or months", "why_it_matters": "Separates balances from period flows and reveals unequal comparison periods." }, { "name": "Reporting basis", "kind": "category", "unit_or_values": "Named accounting framework and applicable edition or effective period; special-purpose basis; other specified; unknown", "why_it_matters": "Provides the context needed to interpret recognition, measurement and presentation choices." }, { "name": "Presentation currency and scale", "kind": "category", "unit_or_values": "Currency identifier and multiplier, such as units, thousands or millions; exceptions identified", "why_it_matters": "Prevents scale errors and inappropriate combination of monetary amounts." }, { "name": "Presented financial amount", "kind": "measurement", "unit_or_values": "Signed amount with currency or other stated unit, line-item meaning and associated date or period", "why_it_matters": "Preserves the meaning needed for reconciliation and analysis." }, { "name": "Completeness against an identified expectation", "kind": "state", "unit_or_values": "Not assessed; complete against named checklist; missing components; missing disclosures; indeterminate", "why_it_matters": "Makes completeness an evidenced judgment relative to a reporting basis and purpose." }, { "name": "Release and revision status", "kind": "state", "unit_or_values": "Draft; authorised; issued; corrected; superseded; withdrawn; unknown, with supporting dates", "why_it_matters": "Determines which version an agent should use and whether proposed changes belong in a new version." }, { "name": "Assurance coverage", "kind": "relation", "unit_or_values": "Linked audit, review or other assurance report with covered version, scope and conclusion; explicitly unaudited; unknown", "why_it_matters": "Prevents an assurance claim from being extended beyond the statements and periods actually covered." }, { "name": "Comparative treatment", "kind": "category", "unit_or_values": "As previously reported; restated; reclassified; absent; mixed with explanation; unknown", "why_it_matters": "Identifies whether apparent changes reflect financial developments or changes in reporting treatment." } ], "affordances": [ "Classify the statement and locate its role within a financial statement set.", "Extract financial amounts with their periods, currencies, scales and disclosure references.", "Check totals, roll-forwards and cross-statement relationships while recording unexplained differences.", "Assess completeness and comparability against an explicitly identified reporting basis and purpose.", "Trace reported amounts and assurance claims to the documents and versions that support them.", "Flag interpretation limits and route suspected errors for authorised correction." ] }, "sources": [ { "id": "ifrs-ias1", "title": "IAS 1 Presentation of Financial Statements", "url": "https://www.ifrs.org/issued-standards/list-of-standards/ias-1-presentation-of-financial-statements/", "what_it_supports": "IFRS definition of a complete set of financial statements, required statements, and presentation principles.", "url_status": "live" } ], "structure": { "bundles": [ { "id": "reporting-identity-and-boundary", "name": "Reporting identity and boundary", "description": "Establishes what financial report this is, whom it represents and the time boundary of its claims.", "rationale": "Financial amounts cannot be interpreted safely without identifying their statement role, reporting perimeter and time basis.", "layers": [ { "id": "statement-role-and-membership", "name": "Statement role and membership", "description": "Distinguishes individual statements, statement sets and financial extracts.", "findings": [ { "id": "identified-statement-role", "name": "Identified statement role", "description": "Records the statement's declared type and purpose, together with evidence of its membership in a larger reporting package.", "questions": [ { "text": "Is this an individual financial statement, a statement set or an extract, and what financial subject does it present?", "kind": "definition", "id": "identified-statement-role-q01" }, { "text": "Which accompanying statements and notes belong to the same reporting package, and which are unavailable?", "kind": "boundary", "id": "identified-statement-role-q02" } ] } ] }, { "id": "entity-perimeter-and-time", "name": "Entity perimeter and time", "description": "Identifies the entities or activities represented and separates reporting dates from reporting periods.", "findings": [ { "id": "bounded-reporting-subject", "name": "Bounded reporting subject", "description": "Records the reporting entity, consolidation or activity perimeter, and temporal coverage, including differences from comparative coverage.", "questions": [ { "text": "Which entity, group or activities do the amounts cover, and what inclusions or exclusions define that perimeter?", "kind": "boundary", "id": "bounded-reporting-subject-q01" }, { "text": "What as-of date or start and end dates apply, and do the comparative columns use the same duration and perimeter?", "kind": "measurement", "id": "bounded-reporting-subject-q02" } ] } ] } ] }, { "id": "accounting-and-presentation-basis", "name": "Accounting and presentation basis", "description": "Captures the conventions that give reported financial amounts their meaning.", "rationale": "Similar line-item labels can represent different measurements under different accounting policies and presentation conventions.", "layers": [ { "id": "framework-and-policies", "name": "Framework and policies", "description": "Identifies the declared reporting basis and policies relevant to interpretation.", "findings": [ { "id": "declared-accounting-basis", "name": "Declared accounting basis", "description": "Records the stated accounting framework, reporting purpose and relevant policies without treating a compliance assertion as independently verified.", "questions": [ { "text": "What accounting framework or special-purpose basis does the statement declare, and where is that declaration recorded?", "kind": "provenance", "id": "declared-accounting-basis-q01" }, { "text": "Which disclosed recognition or measurement policies materially affect the line items being interpreted?", "kind": "definition", "id": "declared-accounting-basis-q02" } ] } ] }, { "id": "amount-conventions", "name": "Amount conventions", "description": "Captures currency, scale, signs, rounding and exceptions for nonmonetary measures.", "findings": [ { "id": "interpretable-numeric-presentation", "name": "Interpretable numeric presentation", "description": "Preserves the conventions needed to read each displayed amount correctly, including distinctions between zero, blank and unavailable values.", "questions": [ { "text": "What currency, scale, sign convention and rounding apply, and which rows use different units such as currency per share?", "kind": "measurement", "id": "interpretable-numeric-presentation-q01" }, { "text": "How does the report distinguish zero, rounded-to-zero, not applicable and unavailable amounts?", "kind": "definition", "id": "interpretable-numeric-presentation-q02" } ] } ] } ] }, { "id": "financial-content-and-reconciliation", "name": "Financial content and reconciliation", "description": "Represents financial line items and the relationships used to test their consistency.", "rationale": "An agent must preserve financial meaning and verify applicable relationships before using extracted amounts in analysis.", "layers": [ { "id": "line-items-and-aggregation", "name": "Line items and aggregation", "description": "Captures reported categories, subtotals and totals without silently replacing the issuer's presentation.", "findings": [ { "id": "traceable-financial-line-items", "name": "Traceable financial line items", "description": "Associates each amount with its original label, reporting column, aggregation role and source location.", "questions": [ { "text": "Which financial category does each amount represent, and where are its original label, column and explanatory note?", "kind": "provenance", "id": "traceable-financial-line-items-q01" }, { "text": "Which rows are components, subtotals or totals, and which overlapping or netted categories must not be added together?", "kind": "boundary", "id": "traceable-financial-line-items-q02" } ] } ] }, { "id": "balances-and-cross-statement-links", "name": "Balances and cross-statement links", "description": "Tests applicable arithmetic identities and movements between opening and closing balances.", "findings": [ { "id": "explained-reconciliation-results", "name": "Explained reconciliation results", "description": "Records checks appropriate to the statement type, such as assets against liabilities plus equity or cash movements against opening and closing cash, with explicit adjustments and tolerances.", "questions": [ { "text": "Which totals, balance relationships and opening-to-closing movements reconcile within a justified rounding tolerance?", "kind": "measurement", "id": "explained-reconciliation-results-q01" }, { "text": "Where linked amounts differ across statements or notes, what explains the difference and which discrepancies require investigation?", "kind": "action", "id": "explained-reconciliation-results-q02" } ] } ] } ] }, { "id": "disclosures-and-comparability", "name": "Disclosures and comparability", "description": "Captures explanatory dependencies, reporting uncertainty and the limits of comparisons.", "rationale": "Financial figures can be arithmetically correct yet misleading when separated from disclosures or compared across incompatible bases.", "layers": [ { "id": "notes-and-reporting-uncertainty", "name": "Notes and reporting uncertainty", "description": "Links financial amounts to disclosures needed to understand judgments, estimates and limitations.", "findings": [ { "id": "material-explanatory-dependencies", "name": "Material explanatory dependencies", "description": "Records relevant note dependencies and unresolved gaps, including disclosed estimation uncertainty, commitments, contingencies or going-concern matters when applicable.", "questions": [ { "text": "Which notes explain material judgments, estimates, restrictions or obligations relevant to the amounts under review?", "kind": "provenance", "id": "material-explanatory-dependencies-q01" }, { "text": "Which missing disclosures or unresolved uncertainties limit interpretation, and what completeness criterion supports that judgment?", "kind": "boundary", "id": "material-explanatory-dependencies-q02" } ] } ] }, { "id": "comparatives-and-reporting-changes", "name": "Comparatives and reporting changes", "description": "Distinguishes changes in financial activity from changes in classification, policies or reporting boundaries.", "findings": [ { "id": "qualified-period-comparability", "name": "Qualified period comparability", "description": "Records whether comparative amounts were restated or reclassified and whether changes in policy, perimeter or period length affect analysis.", "questions": [ { "text": "Which comparative amounts differ from the previously issued figures, and what explanation or reconciliation supports those changes?", "kind": "provenance", "id": "qualified-period-comparability-q01" }, { "text": "Which comparisons can be made directly, which require disclosed adjustments, and which remain unsupported?", "kind": "action", "id": "qualified-period-comparability-q02" } ] } ] } ] }, { "id": "issuance-assurance-and-permitted-use", "name": "Issuance, assurance and permitted use", "description": "Establishes the authoritative version, assurance coverage and supported agent actions.", "rationale": "A draft, superseded statement or narrowly assured report supports different actions from a current authorised statement with clearly identified assurance.", "layers": [ { "id": "preparation-authorisation-and-revision", "name": "Preparation, authorisation and revision", "description": "Tracks responsibility for the report and its progression through release and correction.", "findings": [ { "id": "authoritative-statement-version", "name": "Authoritative statement version", "description": "Identifies preparer or issuer, evidence of authorisation, issue date and relationships to corrected or superseded versions.", "questions": [ { "text": "Who prepared, authorised and issued this version, and what evidence establishes its current status?", "kind": "provenance", "id": "authoritative-statement-version-q01" }, { "text": "If an error is found, who may authorise a correction and how should the replacement remain linked to the original?", "kind": "action", "id": "authoritative-statement-version-q02" } ] } ] }, { "id": "assurance-and-use-constraints", "name": "Assurance and use constraints", "description": "Separates assurance evidence from the financial content and records limits relevant to use.", "findings": [ { "id": "bounded-assurance-and-agent-actions", "name": "Bounded assurance and agent actions", "description": "Links any assurance report to the exact statements and periods covered, preserving its conclusion and any stated use restrictions.", "questions": [ { "text": "What assurance report, if any, covers this version, which components does it cover, and what conclusion and qualifications does it state?", "kind": "provenance", "id": "bounded-assurance-and-agent-actions-q01" }, { "text": "Given release status, assurance scope and stated distribution restrictions, which extraction, comparison or sharing actions are supported and which require additional authority or evidence?", "kind": "action", "id": "bounded-assurance-and-agent-actions-q02" } ] } ] } ] }, { "id": "evidence-and-external-alignment", "name": "Evidence and external alignment", "description": "What the world already says about this thing, gathered so the model can be checked against it.", "rationale": "A model that cannot be lined up against existing standards, identifiers and practice cannot be adopted by anyone who already uses them.", "layers": [ { "id": "reported-evidence", "name": "Reported evidence", "description": "Findings from the breadth pass, kept separate from the structural claims.", "findings": [ { "id": "evidence-kinds", "name": "Kinds and varieties", "description": "Reported by the breadth pass; each item needs checking against its source before it becomes normative.", "evidence": [ "statement of financial position (balance sheet)", "statement of profit or loss and other comprehensive income (income statement / statement of comprehensive income)", "statement of cash flows", "statement of changes in equity", "notes (including material accounting policy information)", "consolidated financial statements", "separate (parent-only) financial statements", "interim financial statements" ], "questions": [ { "id": "evidence-kinds-q01", "text": "Which of these kinds and varieties hold for the sense of financial statement this model covers, and on what evidence?", "kind": "provenance" } ] }, { "id": "evidence-identifiers", "name": "Identifiers and schemes", "description": "Reported by the breadth pass; each item needs checking against its source before it becomes normative.", "evidence": [ { "scheme": "Wikidata", "value_or_pattern": "Q192905", "note": "item 'financial statement'" } ], "questions": [ { "id": "evidence-identifiers-q01", "text": "Which of these identifiers and schemes hold for the sense of financial statement this model covers, and on what evidence?", "kind": "provenance" } ] }, { "id": "evidence-standards-and-regulation", "name": "Standards and regulation", "description": "Reported by the breadth pass; each item needs checking against its source before it becomes normative.", "evidence": [ "IAS 1 Presentation of Financial Statements (IFRS Foundation / IASB)", "IAS 7 Statement of Cash Flows (IFRS Foundation / IASB)", "IFRS 10 Consolidated Financial Statements (IFRS Foundation / IASB)", "IAS 34 Interim Financial Reporting (IFRS Foundation / IASB)", "FASB Accounting Standards Codification Topic 205 Presentation of Financial Statements (FASB, US GAAP)", "FASB ASC 230 Statement of Cash Flows (FASB)", "SEC Regulation S-X (U.S. Securities and Exchange Commission)", "Companies Act 2006, Part 15 (Accounts and Reports) (United Kingdom)" ], "questions": [ { "id": "evidence-standards-and-regulation-q01", "text": "Which of these standards and regulation hold for the sense of financial statement this model covers, and on what evidence?", "kind": "provenance" } ] }, { "id": "evidence-real-world-use", "name": "Real-world use", "description": "Reported by the breadth pass; each item needs checking against its source before it becomes normative.", "evidence": [ "Annual and interim reports filed by listed companies with securities regulators (e.g. Form 10-K/10-Q in the US, annual reports under IFRS).", "Statutory accounts lodged with company registries for limited companies.", "Bank, tax, and credit underwriting packages used to assess solvency and covenants.", "Audit engagement deliverable: the complete set on which an independent auditor's opinion is expressed.", "Investor, lender, and rating-agency analysis of performance, leverage, and cash generation." ], "questions": [ { "id": "evidence-real-world-use-q01", "text": "Which of these real-world use hold for the sense of financial statement this model covers, and on what evidence?", "kind": "provenance" } ] }, { "id": "evidence-measurements", "name": "Typical measurements", "description": "Reported by the breadth pass; each item needs checking against its source before it becomes normative.", "evidence": [ { "quantity": "reporting period length", "typical_range": "3 (interim) to 12 (annual); occasionally 52/53-week years", "unit": "month" }, { "quantity": "time from period-end to issuance (listed entities)", "typical_range": "about 60-120 for annual; 30-45 for quarterly in major markets", "unit": "day" }, { "quantity": "number of primary statements in a complete set (IFRS)", "typical_range": "4 statements plus notes (statement of financial position, profit or loss and OCI, changes in equity, cash flows)", "unit": "count" } ], "questions": [ { "id": "evidence-measurements-q01", "text": "Which of these typical measurements hold for the sense of financial statement this model covers, and on what evidence?", "kind": "provenance" } ] }, { "id": "evidence-failure-modes-and-hazards", "name": "Failure modes and hazards", "description": "Reported by the breadth pass; each item needs checking against its source before it becomes normative.", "evidence": [ "Material misstatement from error or fraud, including revenue recognition, asset impairment, and off-balance-sheet arrangements.", "Going-concern failure: statements prepared on a going-concern basis when liquidation is more likely.", "Incomplete set: omitting cash-flow statement, equity movements, or notes required by the framework.", "Restatement after discovery of prior-period error or change in reporting entity.", "Window dressing and earnings management that meet form but not faithful representation.", "Users treating unaudited management accounts or earnings releases as equivalent to the audited complete set." ], "questions": [ { "id": "evidence-failure-modes-and-hazards-q01", "text": "Which of these failure modes and hazards hold for the sense of financial statement this model covers, and on what evidence?", "kind": "provenance" } ] }, { "id": "evidence-regional-variation", "name": "Regional variation", "description": "Reported by the breadth pass; each item needs checking against its source before it becomes normative.", "evidence": [ "IFRS (IAS 1) uses 'statement of financial position' and a statement of profit or loss and other comprehensive income; US practice still commonly says 'balance sheet' and 'income statement'.", "US public companies file under US GAAP and SEC Regulation S-X; most other listed markets use IFRS as issued by the IASB or a jurisdictional IFRS.", "Some jurisdictions require a fifth primary statement or additional reports (e.g. directors' report, strategic report, or country-specific statutory formats).", "China, Japan, and others maintain national GAAPs alongside IFRS convergence; SME regimes (IFRS for SMEs, local reduced-disclosure frameworks) drop or simplify statements." ], "questions": [ { "id": "evidence-regional-variation-q01", "text": "Which of these regional variation hold for the sense of financial statement this model covers, and on what evidence?", "kind": "provenance" } ] }, { "id": "evidence-neighbours", "name": "Neighbouring kinds and how to tell them apart", "description": "Reported by the breadth pass; each item needs checking against its source before it becomes normative.", "evidence": [ { "name": "management accounts / internal financial reports", "difference": "Internal packs are not necessarily prepared under a general-purpose GAAP, are often unaudited, and are not the complete set defined by IAS 1 or US GAAP." }, { "name": "earnings release / preliminary results", "difference": "A press or investor summary of selected line items; not a complete set of financial statements and typically not the document an auditor opines on." }, { "name": "tax return / tax computation", "difference": "Prepared under tax law for a revenue authority, not under financial-reporting standards for investors and creditors; profit and tax base routinely diverge." }, { "name": "budget or forecast", "difference": "Forward-looking planned figures, not historical financial statements of an entity's position and performance." }, { "name": "integrated / sustainability / ESG report", "difference": "Broader narrative and non-financial metrics; may accompany but is not a financial statement under IAS 1 or US GAAP." }, { "name": "trial balance / general ledger", "difference": "Bookkeeping extracts that feed the statements; they are not presented, classified, and disclosed as a complete set of financial statements." } ], "questions": [ { "id": "evidence-neighbours-q01", "text": "Which of these neighbouring kinds and how to tell them apart hold for the sense of financial statement this model covers, and on what evidence?", "kind": "provenance" } ] } ] } ] } ] }, "openQuestions": [ "Does the registry intend financial statement to include both individual statements and complete sets, and how should this model relate to any separately registered annual report or financial report?", "Which reporting frameworks, jurisdictions and entity types must the initial model support, and what researched completeness criteria apply to each?", "Should prospective, pro forma and special-purpose statements be variants within this entry or references to neighbouring registered concepts?", "What evidence should establish authoritative issuance and supersession when issuer websites, regulatory filings and signed copies disagree?", "Which reconciliation rules and tolerances are valid across the supported statement types, especially where cash definitions, consolidation boundaries or presentation bases differ?" ], "statistics": { "bundles": 6, "layers": 11, "findings": 18, "questions": 28 } }, "draft": { "generator": "vr.draft.v3", "status": "draft-generated", "researched": false, "archetype": "work, medium or creative form", "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 financial statement, record what state it is in, and decide what may be done with it.", "whatItIs": "Enable an AI agent to recognise a financial statement, assess its reporting scope, completeness and reliability, and determine which interpretations, comparisons or revisions are justified.", "characteristics": { "substance": "information", "origin": "conceptual", "agency": "inert" }, "whatYouCanDoWithIt": [ "read and interpreted", "observed and measured" ], "distinguishingFeatures": [ "Names folded into this entry, which a task may need to split apart again: statement of changes in equity, sales tax returns, cash flow from investing activities, cash flow from financing activities, bank statement, cash flow from operating activities, income statement, consolidated financial statement, cash flow statement, nonconsolidated financial statement.", "10 finer distinctions are held as aliases rather than separate entries, because telling them apart needs a task that asks for it.", "Described in 62 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 financial statement, and on what evidence are they told apart?" ], "whatItIsMadeOf": "content that has to be carried by something else", "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": [ "read it and act on what it says", "observe it, measure it, record its state" ], "howItIsRecognised": [ "What is seen is a copy or a performance, not the work. Recognising the work means recognising the content through whatever is carrying it." ], "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": [ "statement of changes in equity", "sales tax returns", "cash flow from investing activities", "cash flow from financing activities", "bank statement", "cash flow from operating activities", "income statement", "consolidated financial statement", "cash flow statement", "nonconsolidated financial statement" ] } ], "standing": "Described in 62 Wikipedia languages, which measures how widely it is written about rather than how important or how common it is. 10 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 financial statement from another, and a financial statement 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 financial statement, 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 financial statement, 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 financial statement 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 financial statement, 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 financial statement, 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 financial statement 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 financial statement 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 financial statement, 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 financial statement, 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 financial statement 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 financial statement from the things most often confused with it.", "questions": [ { "id": "distinguishing-features-q01", "text": "What identifies and describes what distinguishes a financial statement, 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 financial statement, 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 financial statement 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 financial statement 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 financial statement between them.", "questions": [ { "id": "stages-and-transitions-q01", "text": "What identifies and describes the lifecycle of a financial statement, 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 financial statement, 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 financial statement 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 financial statement, how often and by whom.", "findings": [ { "id": "observation-record", "name": "Observation record", "description": "How an observation of a financial statement 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 financial statement, 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 financial statement, 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 financial statement is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] } ] }, { "id": "content-and-access", "name": "Content, encoding and access", "description": "What a financial statement says, how it is encoded and who may read it.", "rationale": "An informational thing carries content that can be copied, versioned and withheld, none of which its physical carrier explains.", "layers": [ { "id": "content-and-encoding", "name": "Content and encoding", "description": "The content itself, its format and its language.", "findings": [ { "id": "content-and-format", "name": "Content, format and language", "description": "What a financial statement contains and in what form it is held.", "questions": [ { "id": "content-and-format-q01", "text": "What identifies and describes the content of a financial statement, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "content-and-format-q02", "text": "Who or what asserted this about the content of a financial statement, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "content-and-format-q03", "text": "What may an agent decide or do once the content of a financial statement is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] }, { "id": "access-and-rights", "name": "Access, rights and retention", "description": "Who may read, copy or change it, and for how long it is kept.", "findings": [ { "id": "access-rules", "name": "Access rules and retention", "description": "The permissions attached to a financial statement and the period it survives.", "questions": [ { "id": "access-rules-q01", "text": "What identifies and describes access to a financial statement, and in what units or vocabulary?", "kind": "definition", "answer_data": [ "identifiers", "types and classes", "values with units", "explicit unknowns" ] }, { "id": "access-rules-q02", "text": "Who or what asserted this about access to a financial statement, by which method, and when was it true?", "kind": "provenance", "answer_data": [ "authority", "method", "evidence", "event time", "knowledge time" ] }, { "id": "access-rules-q03", "text": "What may an agent decide or do once access to a financial statement is known, and what must it refuse?", "kind": "action", "answer_data": [ "permitted actions", "preconditions", "refusals", "escalation" ] } ] } ] } ] }, { "id": "work-and-manifestation", "name": "Work, version and copy", "description": "Which level of financial statement a statement is about.", "rationale": "The work, the edition, the file and the copy in hand are four things; rights and content attach to different ones.", "layers": [ { "id": "levels", "name": "Levels of the thing", "description": "Work, expression, manifestation and item, in plain terms.", "findings": [ { "id": "level-rules", "name": "What belongs at each level", "description": "Which facts hold for the work and which only for one copy.", "questions": [ { "id": "level-rules-q01", "text": "For financial statement, which facts belong to the work itself, which to a version, and which to a single copy?", "kind": "boundary" }, { "id": "level-rules-q02", "text": "What identifier exists at each level, and which one is being cited?", "kind": "definition" } ] } ] }, { "id": "versions", "name": "Versions, editions and variants", "description": "How versions differ and which is canonical to whom.", "findings": [ { "id": "version-record", "name": "Versions and canonicity", "description": "Differences that matter and who calls one authoritative.", "questions": [ { "id": "version-record-q01", "text": "Which versions or editions of financial statement exist, and how do they differ substantively?", "kind": "definition" }, { "id": "version-record-q02", "text": "Who treats which version as authoritative, and for what purpose?", "kind": "provenance" } ] } ] } ] }, { "id": "authorship-and-rights", "name": "Authorship, rights and permitted use", "description": "Who made financial statement and what may be done with it.", "rationale": "Rights are jurisdictional, time-limited and attached to a level, and an agent that ignores that will copy what it may not.", "layers": [ { "id": "authorship", "name": "Authorship and contribution", "description": "Who contributed what, and in what capacity.", "findings": [ { "id": "contribution-record", "name": "Contributors and roles", "description": "The people and bodies behind it, with their roles.", "questions": [ { "id": "contribution-record-q01", "text": "Who authored or contributed to financial statement, in what roles, and how is that attested?", "kind": "provenance" }, { "id": "contribution-record-q02", "text": "Where authorship is disputed or anonymous, what is recorded instead?", "kind": "boundary" } ] } ] }, { "id": "rights", "name": "Rights and permissions", "description": "Which rights subsist, where, until when, and what they permit.", "findings": [ { "id": "rights-record", "name": "Rights, term and permitted acts", "description": "The regime in force and what it allows.", "questions": [ { "id": "rights-record-q01", "text": "What rights subsist in financial statement, in which jurisdictions, and until when?", "kind": "definition" }, { "id": "rights-record-q02", "text": "Which acts are permitted without further permission, and which must an agent refuse?", "kind": "action" } ] } ] } ] }, { "id": "provenance-and-evidence", "name": "Provenance, evidence and time", "description": "Where every claim about a financial statement 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 financial statement and how confident it is.", "questions": [ { "id": "claim-provenance-q01", "text": "What identifies and describes a claim about a financial statement, 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 financial statement, 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 financial statement 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 financial statement is retired without being erased.", "questions": [ { "id": "validity-and-supersession-q01", "text": "What identifies and describes the validity of a claim about a financial statement, 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 financial statement, 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 financial statement 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 } } } }