{ "model": { "rank": 5014, "code": "thing-q46834", "model_id": "vr.tr.balance-sheet", "name": "balance sheet", "purpose": "Enable an agent to recognise a balance sheet, assess the reliability and comparability of its reported financial position, and determine which interpretations or transformations its evidence supports.", "family": "Thing Registry", "category": "Information and virtual systems", "status": "research-draft", "kind": "thing", "plane": "INF", "domain": "INF.MED", "industry": "", "version": "", "url": "/models/thing/q46834/", "tier": 2, "score": 70, "payload": { "layer": "wikidata", "aliases": [], "aliasCount": 0, "merged": 0, "knownIn": 70, "facets": null, "markers": [], "lexicalClass": "", "senseRank": null, "alsoRegisteredAs": null, "source": { "dataset": "wikidata", "item": "Q46834", "url": "https://www.wikidata.org/wiki/Q46834", "license": "CC0 1.0" } }, "research": { "vercy": "1.0-draft", "publication": { "status": "research-draft", "adjudicationStatus": "unreviewed", "publishableCanonical": false, "generatedAt": "2026-09-09T21:28:50Z", "providers": [ "Codex" ], "breadth": "recalled by Codex without web access - no source was read", "missingProviders": [], "pass": 2, "cost": { "grok": { "seconds": 23.4, "error": "Reading additional input from stdin...\nOpenAI Codex v0.153.4\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: 01a08811-e68d-79a0-b0f5-345265b4fbd4\n--------\nuser\nDescribe what is already known about one registered thing. Answer as JSON only, no prose around it.\n\nThing: balance sheet\nSense to describe: (none recorded)\nDomain code: INF.MED\nAlso known as: (none)\n\n\nContext for this batch of 1001 things:\n# Batch 005: 1001 r", "usd": 0, "recall": true }, "codex": { "seconds": 61.3, "error": "Reading additional input from stdin...\nOpenAI Codex v0.153.4\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: 01a08811-e67d-7f02-b5b6-b4a156208b75\n--------\nuser\nYou are drafting a Vercy meta-model for one registered thing. Answer as JSON only, no prose around it.\n\nThing: balance sheet\nRegistry id: vr.tr.balance-sheet\nPlane / domain: INF / INF.MED\nRegistry definition: (none recorded)\nNames folded into this entry: (none" } } }, "metaModel": { "id": "THING-Q46834", "registryId": "vr.tr.balance-sheet", "name": "balance sheet", "version": "0.1.0-research.1", "entryKind": "thing", "family": "Thing Registry", "domain": [ "INF.MED" ], "status": "research-draft" }, "canonicalUrl": "https://ver.cy/models/thing/q46834/", "model": { "registry_id": "vr.tr.balance-sheet", "name": "balance sheet", "purpose": "Enable an agent to recognise a balance sheet, assess the reliability and comparability of its reported financial position, and determine which interpretations or transformations its evidence supports.", "definition": "A balance sheet, also called a statement of financial position, is a financial statement presenting an entity's recognised assets, liabilities and equity at a specified date under an applicable accounting framework.", "scope_statement": "This model owns the balance sheet as an identifiable financial statement of assets, liabilities and equity at a specified reporting date, including its reporting boundary, presentation, measurement context, versions and links to supporting disclosures; it represents registry entry vr.tr.balance-sheet in INF / INF.MED.", "in_scope": [ "Reporting entity, consolidation perimeter and reporting date", "Presented assets, liabilities, equity, subtotals and comparative columns", "Accounting framework, measurement context and presentation conventions", "Accounting-equation checks and links to explanatory notes", "Statement versions, authorisation, assurance coverage and document manifestations" ], "out_of_scope": [ "The reporting entity and its actual resources and obligations as independently managed things", "Journal entries, general ledgers and trial balances from which the statement is prepared", "Income statements, cash-flow statements and statements of changes in equity", "Complete accounting-policy manuals and the wider financial-reporting package", "Business valuation, credit decisions and investment recommendations" ], "distinguishing_features": [ "Reports financial position at a specified date, whereas an income statement reports performance over a period.", "Organises reported amounts into assets, liabilities and equity or framework-specific equivalents, whereas a trial balance lists ledger debit and credit balances.", "Presents a financial-statement view for a defined reporting entity or group, rather than an inventory of selected possessions or debts.", "Uses an accounting-equation relationship between reported assets, liabilities and equity; arithmetic agreement alone does not establish completeness or correctness.", "The same statement can appear in a PDF, spreadsheet or tagged filing; a changed carrier does not necessarily create a different statement version." ], "characteristics": [ { "name": "Reporting date", "kind": "category", "unit_or_values": "Calendar date for each presented column", "why_it_matters": "Determines when the reported financial position applies and prevents confusion with period activity." }, { "name": "Reporting boundary", "kind": "relation", "unit_or_values": "Reporting entity or group, with consolidation perimeter and exclusions", "why_it_matters": "Establishes whose assets, liabilities and equity the statement represents." }, { "name": "Accounting framework", "kind": "relation", "unit_or_values": "Named framework, applicable version and disclosed departures or special-purpose basis", "why_it_matters": "Conditions recognition, measurement, classification and permissible comparisons." }, { "name": "Presentation currency and scale", "kind": "category", "unit_or_values": "Currency identifier and multiplier, such as units, thousands or millions", "why_it_matters": "Prevents magnitude errors and unsupported aggregation across currencies." }, { "name": "Reported financial-position totals", "kind": "measurement", "unit_or_values": "Total assets, total liabilities and total equity in the stated presentation currency and scale", "why_it_matters": "Supports reconciliation and a summary of the statement's reported position." }, { "name": "Presentation basis", "kind": "category", "unit_or_values": "Current/non-current, liquidity order, mixed or another explicitly identified basis", "why_it_matters": "Determines how line items can be interpreted and compared." }, { "name": "Preparation basis", "kind": "category", "unit_or_values": "Going concern, liquidation or another disclosed basis; unknown if unsupported", "why_it_matters": "May materially change how reported amounts should be understood." }, { "name": "Comparative treatment", "kind": "state", "unit_or_values": "As previously reported, reclassified, restated, absent or unresolved", "why_it_matters": "Controls whether apparent changes can be treated as economic changes." }, { "name": "Statement version status", "kind": "state", "unit_or_values": "Draft, authorised, issued, amended, superseded or unknown", "why_it_matters": "Helps an agent select an appropriate version and avoid treating a draft as an issued statement." }, { "name": "Assurance coverage", "kind": "relation", "unit_or_values": "Linked auditor or reviewer report, covered statement version, conclusion and scope; none or unknown", "why_it_matters": "Separates evidenced assurance from assumptions based on document appearance." } ], "affordances": [ "Extract line items and comparative amounts while preserving labels, hierarchy, signs, currency and scale.", "Check subtotals and the accounting equation, recording unresolved discrepancies.", "Trace reported amounts to relevant notes, policies and source locations.", "Compare reporting dates after checking perimeter, framework, presentation and restatement differences.", "Calculate clearly defined financial-position ratios when the required inputs and classifications are supported.", "Identify the appropriate issued version and generate a traceable derivative without implying fresh authorisation or assurance." ] }, "sources": [], "structure": { "bundles": [ { "id": "statement-identity-and-boundary", "name": "Statement identity and reporting boundary", "description": "Identifies the financial position represented by this particular balance sheet.", "rationale": "Amounts are interpretable only when the reporting date and the entity or group they describe are known.", "layers": [ { "id": "reporting-date-and-columns", "name": "Reporting date and columns", "description": "Distinguishes the statement date from comparative dates and publication dates.", "findings": [ { "id": "dated-financial-position", "name": "Dated financial position", "description": "Record the date attached to each financial-position column and distinguish it from the period covered by the surrounding report.", "questions": [ { "text": "At what date does each column report financial position?", "kind": "definition", "id": "dated-financial-position-q01" }, { "text": "Does the presentation include opening or additional comparative balance sheets, and why?", "kind": "boundary", "id": "dated-financial-position-q02" } ] } ] }, { "id": "entity-and-consolidation", "name": "Entity and consolidation", "description": "Establishes the reporting unit and the perimeter of included activities.", "findings": [ { "id": "reporting-perimeter", "name": "Reporting perimeter", "description": "Record whether the statement represents a group, a separate entity or another defined reporting unit, with links to perimeter disclosures.", "questions": [ { "text": "Which entity or group does this statement represent, and is it consolidated or separate?", "kind": "boundary", "id": "reporting-perimeter-q01" }, { "text": "Which disclosures explain included entities, exclusions and changes in the reporting perimeter?", "kind": "provenance", "id": "reporting-perimeter-q02" } ] } ] } ] }, { "id": "financial-position-presentation", "name": "Financial-position presentation", "description": "Captures how the statement organises assets, liabilities and residual interests.", "rationale": "An agent must preserve the statement's accounting structure without assuming every issuer uses identical labels or classifications.", "layers": [ { "id": "elements-and-hierarchy", "name": "Elements and hierarchy", "description": "Preserves line-item meanings, totals, subtotals and residual-interest categories.", "findings": [ { "id": "presented-accounting-elements", "name": "Presented accounting elements", "description": "Record original labels and hierarchy before mapping amounts to assets, liabilities and equity or their framework-specific equivalents.", "questions": [ { "text": "Which presented rows are line items, subtotals and totals, and to which accounting element does each belong?", "kind": "definition", "id": "presented-accounting-elements-q01" }, { "text": "How are ownership interests, non-controlling interests or other residual-interest categories presented without double counting?", "kind": "boundary", "id": "presented-accounting-elements-q02" } ] } ] }, { "id": "classification-and-offsetting", "name": "Classification and offsetting", "description": "Records ordering, maturity classifications and gross or net presentation.", "findings": [ { "id": "presentation-conventions", "name": "Presentation conventions", "description": "Identify the disclosed classification basis and any net presentation that affects interpretation of line-item amounts.", "questions": [ { "text": "Does the statement use current/non-current classification, liquidity order or another basis, and what defines that basis?", "kind": "definition", "id": "presentation-conventions-q01" }, { "text": "Which amounts are presented net, and where are the offsetting basis and relevant gross amounts explained?", "kind": "provenance", "id": "presentation-conventions-q02" } ] } ] } ] }, { "id": "recognition-and-measurement-context", "name": "Recognition and measurement context", "description": "Connects reported amounts to the accounting basis and measurement information needed to interpret them.", "rationale": "A balance sheet combines amounts whose recognition rules and measurement bases may differ; reported totals cannot automatically be treated as market values.", "layers": [ { "id": "framework-and-preparation", "name": "Framework and preparation", "description": "Establishes the applicable reporting framework and preparation assumptions.", "findings": [ { "id": "applicable-accounting-basis", "name": "Applicable accounting basis", "description": "Record the stated framework and preparation basis, retaining uncertainty when the statement lacks supporting disclosures.", "questions": [ { "text": "Which accounting framework and applicable reporting requirements does the preparer state were used?", "kind": "provenance", "id": "applicable-accounting-basis-q01" }, { "text": "What preparation basis is disclosed, and does it change how assets and liabilities are measured?", "kind": "definition", "id": "applicable-accounting-basis-q02" } ] } ] }, { "id": "amounts-and-measurement-bases", "name": "Amounts and measurement bases", "description": "Preserves numerical units and links material balances to their measurement explanations.", "findings": [ { "id": "interpretable-reported-amounts", "name": "Interpretable reported amounts", "description": "Associate amounts with currency, scale, sign conventions and disclosed measurement bases or adjustments.", "questions": [ { "text": "What currency, scale, rounding and sign conventions apply to the statement and its comparative columns?", "kind": "measurement", "id": "interpretable-reported-amounts-q01" }, { "text": "Which notes explain measurement bases, impairment, allowances or estimation uncertainty for material balances?", "kind": "provenance", "id": "interpretable-reported-amounts-q02" } ] } ] } ] }, { "id": "reconciliation-and-comparability", "name": "Reconciliation and comparability", "description": "Supports numerical validation and defensible comparisons between reported positions.", "rationale": "Arithmetic consistency and comparable presentation are separate conditions; neither should be inferred from the other.", "layers": [ { "id": "arithmetic-integrity", "name": "Arithmetic integrity", "description": "Tests internal numerical relationships while allowing for documented rounding and presentation conventions.", "findings": [ { "id": "equation-and-subtotal-checks", "name": "Equation and subtotal checks", "description": "Check the applicable relationship between assets, liabilities and equity, together with displayed subtotals, and retain discrepancies as unresolved evidence.", "questions": [ { "text": "Do reported assets equal liabilities plus equity under the statement's conventions, and what is the residual difference?", "kind": "measurement", "id": "equation-and-subtotal-checks-q01" }, { "text": "Which subtotal differences are explained by rounding, and which require checking the source or extraction?", "kind": "action", "id": "equation-and-subtotal-checks-q02" } ] } ] }, { "id": "comparative-continuity", "name": "Comparative continuity", "description": "Identifies changes that affect comparisons across reporting dates.", "findings": [ { "id": "comparative-adjustments", "name": "Comparative adjustments", "description": "Distinguish economic movement from restatement, reclassification, currency changes and changes in reporting perimeter.", "questions": [ { "text": "Have comparative amounts been restated or reclassified, and where is the explanation or reconciliation?", "kind": "provenance", "id": "comparative-adjustments-q01" }, { "text": "What adjustments or qualifications are needed before comparing these balances across dates?", "kind": "action", "id": "comparative-adjustments-q02" } ] } ] } ] }, { "id": "evidence-version-and-use", "name": "Evidence, version and supported use", "description": "Connects the statement to its source, issue history, supporting disclosures and limits on interpretation.", "rationale": "An agent needs to distinguish an authoritative statement from a copy or extraction and determine which uses its evidence supports.", "layers": [ { "id": "source-and-issue-history", "name": "Source and issue history", "description": "Tracks statement identity across issued versions and physical or digital manifestations.", "findings": [ { "id": "traceable-statement-version", "name": "Traceable statement version", "description": "Identify the source report or filing, statement location, authorisation evidence, amendments and applicable assurance report.", "questions": [ { "text": "Which report or filing contains this statement, and how can each extracted amount be traced to its page, table or tagged fact?", "kind": "provenance", "id": "traceable-statement-version-q01" }, { "text": "What evidence establishes its issue status, superseding versions and the assurance report that covers it?", "kind": "provenance", "id": "traceable-statement-version-q02" } ] } ] }, { "id": "disclosure-dependencies-and-analysis", "name": "Disclosure dependencies and analysis", "description": "Determines which interpretations require notes or other financial statements.", "findings": [ { "id": "supported-financial-position-use", "name": "Supported financial-position use", "description": "Record dependencies that constrain analysis, including restricted assets, maturity information, contingent exposures and the limits of point-in-time balances.", "questions": [ { "text": "Which supporting disclosures are needed to interpret availability of assets, settlement obligations or exposures absent from recognised balances?", "kind": "boundary", "id": "supported-financial-position-use-q01" }, { "text": "Which requested comparisons or ratios are supported, and which require additional disclosures or period-based statements?", "kind": "action", "id": "supported-financial-position-use-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-confidence-notes", "name": "Check these first", "description": "Recalled without web access and unsourced; every item is a lead to verify.", "evidence": [ "The sense covered is the accounting financial statement, not a metaphorical comparison of advantages and disadvantages.", "Standards are named from recall; their applicable editions, effective dates and jurisdictional adoption require checking, including the transition from IAS 1 to IFRS 18.", "There is no universal identifier for an individual balance sheet; entity, reporting date, reporting scope and version are needed to distinguish instances." ], "questions": [ { "id": "evidence-confidence-notes-q01", "text": "Which of these check these first hold for the sense of balance sheet this model covers, and on what evidence?", "kind": "provenance" } ] }, { "id": "evidence-kinds", "name": "Kinds and varieties", "description": "Recalled without web access and unsourced; every item is a lead to verify.", "evidence": [ "Consolidated balance sheet", "Separate-entity balance sheet", "Classified balance sheet, distinguishing current and non-current items", "Balance sheet presented in order of liquidity", "Comparative balance sheet" ], "questions": [ { "id": "evidence-kinds-q01", "text": "Which of these kinds and varieties hold for the sense of balance sheet this model covers, and on what evidence?", "kind": "provenance" } ] }, { "id": "evidence-standards-and-regulation", "name": "Standards and regulation", "description": "Recalled without web access and unsourced; every item is a lead to verify.", "evidence": [ "IAS 1, Presentation of Financial Statements - International Accounting Standards Board.", "IAS 32, Financial Instruments: Presentation - International Accounting Standards Board.", "IFRS 10, Consolidated Financial Statements - International Accounting Standards Board.", "ASC Topic 210, Balance Sheet - Financial Accounting Standards Board.", "Regulation S-X, governing financial statements in applicable US securities filings - US Securities and Exchange Commission." ], "questions": [ { "id": "evidence-standards-and-regulation-q01", "text": "Which of these standards and regulation hold for the sense of balance sheet this model covers, and on what evidence?", "kind": "provenance" } ] }, { "id": "evidence-real-world-use", "name": "Real-world use", "description": "Recalled without web access and unsourced; every item is a lead to verify.", "evidence": [ "Assessing an entity's liquidity, solvency and capital structure.", "Supporting lending decisions and assessment of financial covenants.", "Reporting financial position to owners, investors and regulators.", "Comparing financial position across reporting dates.", "Providing inputs to valuation and financial analysis alongside other statements and disclosures." ], "questions": [ { "id": "evidence-real-world-use-q01", "text": "Which of these real-world use hold for the sense of balance sheet this model covers, and on what evidence?", "kind": "provenance" } ] }, { "id": "evidence-measurements", "name": "Typical measurements", "description": "Recalled without web access and unsourced; every item is a lead to verify.", "evidence": [ { "quantity": "Total assets", "typical_range": "No universal range; depends on entity size and accounting scope.", "unit": "Presentation currency, sometimes scaled to thousands or millions" }, { "quantity": "Total liabilities", "typical_range": "No universal range; depends on entity size and financing structure.", "unit": "Presentation currency, sometimes scaled to thousands or millions" }, { "quantity": "Total equity", "typical_range": "May be positive, zero or negative; equals recognised assets minus recognised liabilities.", "unit": "Presentation currency, sometimes scaled to thousands or millions" } ], "questions": [ { "id": "evidence-measurements-q01", "text": "Which of these typical measurements hold for the sense of balance sheet this model covers, and on what evidence?", "kind": "provenance" } ] }, { "id": "evidence-failure-modes-and-hazards", "name": "Failure modes and hazards", "description": "Recalled without web access and unsourced; every item is a lead to verify.", "evidence": [ "Omitted liabilities or overstated assets can misrepresent financial position.", "Incorrect current versus non-current classification can distort apparent liquidity.", "Improper consolidation or offsetting can conceal exposures.", "Accounting estimates and differing measurement bases can limit comparability; carrying amounts do not necessarily represent market values.", "A reporting-date snapshot can obscure seasonal pressures or temporary transactions arranged to improve reported balances." ], "questions": [ { "id": "evidence-failure-modes-and-hazards-q01", "text": "Which of these failure modes and hazards hold for the sense of balance sheet this model covers, and on what evidence?", "kind": "provenance" } ] }, { "id": "evidence-regional-variation", "name": "Regional variation", "description": "Recalled without web access and unsourced; every item is a lead to verify.", "evidence": [ "IFRS Accounting Standards and US GAAP differ in some recognition, measurement, classification and offsetting requirements.", "Local company law and accounting frameworks can prescribe different formats, terminology and filing requirements.", "Public-sector and not-for-profit reporting may use net assets or other residual-interest terminology instead of owners' equity." ], "questions": [ { "id": "evidence-regional-variation-q01", "text": "Which of these regional variation hold for the sense of balance sheet this model covers, and on what evidence?", "kind": "provenance" } ] }, { "id": "evidence-neighbours", "name": "Neighbouring kinds and how to tell them apart", "description": "Recalled without web access and unsourced; every item is a lead to verify.", "evidence": [ { "name": "Income statement", "difference": "Reports financial performance over a period; a balance sheet reports financial position at a date." }, { "name": "Cash flow statement", "difference": "Reports cash movements over a period rather than balances of assets, liabilities and equity at a date." }, { "name": "Trial balance", "difference": "Lists ledger-account debit and credit balances as an accounting working record, rather than presenting a classified financial statement." }, { "name": "Statement of changes in equity", "difference": "Explains movements in equity during a period rather than presenting the full financial position at its end." }, { "name": "Annual report", "difference": "Is a larger reporting publication that may contain a balance sheet alongside other statements and narrative material." }, { "name": "Balance-sheet file or printed copy", "difference": "Is a particular digital or physical embodiment of the statement; copying or changing the carrier does not necessarily create a different statement." } ], "questions": [ { "id": "evidence-neighbours-q01", "text": "Which of these neighbouring kinds and how to tell them apart hold for the sense of balance sheet this model covers, and on what evidence?", "kind": "provenance" } ] } ] } ] } ] }, "openQuestions": [ "Should this registry entry encompass personal, public-sector and special-purpose balance sheets, and which framework-specific extensions would those require?", "Which authoritative sources should establish the model's terminology and rules for each supported accounting framework?", "What evidence should distinguish a new statement version from a corrected extraction or a different carrier of unchanged content?", "Which sector-specific presentations require extensions, particularly for financial institutions and entities without conventional shareholder equity?", "What validation tolerances and minimum disclosure requirements should govern automated comparison and ratio calculation?" ], "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 balance sheet, record what state it is in, and decide what may be done with it.", "whatItIs": "Enable an agent to recognise a balance sheet, assess the reliability and comparability of its reported financial position, and determine which interpretations or transformations its evidence supports.", "characteristics": { "substance": "information", "origin": "conceptual", "agency": "inert" }, "whatYouCanDoWithIt": [ "read and interpreted", "observed and measured" ], "distinguishingFeatures": [ "Described in 70 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 balance sheet, 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": [], "standing": "Described in 70 Wikipedia languages, which measures how widely it is written about rather than how important or how common it is.", "structure": { "bundles": [ { "id": "identity-and-classification", "name": "Identity, naming and classification", "description": "How an agent tells one balance sheet from another, and a balance sheet 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 balance sheet, 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 balance sheet, 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 balance sheet 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 balance sheet, 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 balance sheet, 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 balance sheet 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 balance sheet 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 balance sheet, 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 balance sheet, 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 balance sheet 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 balance sheet from the things most often confused with it.", "questions": [ { "id": "distinguishing-features-q01", "text": "What identifies and describes what distinguishes a balance sheet, 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 balance sheet, 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 balance sheet 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 balance sheet 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 balance sheet between them.", "questions": [ { "id": "stages-and-transitions-q01", "text": "What identifies and describes the lifecycle of a balance sheet, 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 balance sheet, 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 balance sheet 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 balance sheet, how often and by whom.", "findings": [ { "id": "observation-record", "name": "Observation record", "description": "How an observation of a balance sheet 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 balance sheet, 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 balance sheet, 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 balance sheet 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 balance sheet 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 balance sheet contains and in what form it is held.", "questions": [ { "id": "content-and-format-q01", "text": "What identifies and describes the content of a balance sheet, 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 balance sheet, 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 balance sheet 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 balance sheet and the period it survives.", "questions": [ { "id": "access-rules-q01", "text": "What identifies and describes access to a balance sheet, 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 balance sheet, 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 balance sheet 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 balance sheet 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 balance sheet, 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 balance sheet 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 balance sheet 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 balance sheet, 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 balance sheet, 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 balance sheet 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 balance sheet and how confident it is.", "questions": [ { "id": "claim-provenance-q01", "text": "What identifies and describes a claim about a balance sheet, 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 balance sheet, 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 balance sheet 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 balance sheet is retired without being erased.", "questions": [ { "id": "validity-and-supersession-q01", "text": "What identifies and describes the validity of a claim about a balance sheet, 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 balance sheet, 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 balance sheet 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 } } } }