{ "vercy": "1.0-draft", "publication": { "status": "research-draft", "adjudicationStatus": "unreviewed", "publishableCanonical": false, "generatedAt": "2026-09-11T06:25:11Z", "providers": [ "Claude" ], "breadth": "written by Claude from model knowledge without web access - no source was read, every claim is a lead to verify", "pass": 2, "wave": 1, "engine": "claude", "enrichment": { "pass": 3, "engine": "claude", "producedAt": "2026-10-05T16:30:00Z", "ingestedAt": "2026-10-05T13:18:54+00:00", "fields": [ "agent_conduct", "ethics", "owners" ] }, "gate": { "passed": true, "version": "1.0", "at": "2026-10-07T12:16:27+00:00", "evidence": [ "completeness 1.00", "sense: WordNet gloss", "2 live sources", "review by codex: pass" ] } }, "metaModel": { "id": "THING-LIABILITIES", "registryId": "vr.tr.liabilities", "name": "liabilities", "version": "0.2.0-wave.1", "entryKind": "thing", "family": "Thing Registry", "domain": [ "SOC.ECO" ], "status": "research-draft" }, "canonicalUrl": "https://ver.cy/models/thing/liabilities/", "model": { "registry_id": "vr.tr.liabilities", "name": "liabilities", "purpose": "Let an agent handle liabilities by type, amount, due date and creditor, give factual information, and signpost professional accounting advice.", "definition": "Anything owed to someone else, such as debts, payables, taxes owed and encumbrances, recorded on a balance sheet as obligations.", "what_it_is_for": "Showing what an organisation or person owes.", "affordances": [ "record them in accounts", "pay or settle them", "classify them as current or non-current", "assess solvency" ], "distinguishing_features": [ "Obligations to others", "Current and non-current", "Offset against assets", "Contingent liabilities may arise" ], "appearance": "Balance sheet lines, invoices due and loan statements.", "visual_identification": [ "Balance sheet liability section", "Accounts payable and tax liability lines", "Encumbrances on property registers" ], "physical_properties": [], "families_and_kinds": [ "accounts payable", "loans and debt", "tax liabilities", "provisions and contingent liabilities", "encumbrances" ], "related_models": [ { "relation": "is the opposite of", "target": "assets", "why": "balance sheet" }, { "relation": "includes", "target": "debt", "why": "kinds" }, { "relation": "is settled by", "target": "payment", "why": "settlement" }, { "relation": "is recorded in", "target": "financial statement", "why": "accounts" } ], "identifiers": [], "standards_and_regulation": [ "IFRS and national accounting standards", "Insolvency law" ], "failure_modes_and_hazards": [ "Understated liabilities", "Missed payments", "Hidden contingent liabilities" ], "in_scope": [], "out_of_scope": [], "characteristics": [], "agent_conduct": { "may": [ "Record and report liabilities from the books it is authorized to keep.", "Reconcile payables and flag overdue obligations to the responsible person." ], "must_not": [ "Hide, understate or move liabilities off the books to mislead.", "Pay, cancel or sell a debt without authority.", "Disclose a person's or company's debts beyond those entitled to know.", "Pressure debtors in ways that are abusive or unlawful." ], "requires_human": [ "Settling, writing off or restructuring a liability.", "Reporting a debt to a credit agency." ] }, "ethics": { "considerations": [ "Hidden liabilities deceive investors, creditors and employees.", "Debt can trap people; collection must be lawful and humane." ], "affected_parties": [ "Creditors", "People who owe the debts", "Investors and employees" ] }, "owners": { "steward": "The debtor, whose accountant keeps the books; auditors and regulators check them.", "master_systems": [ "Company accounts filed with business registers", "Credit reference registers" ] } }, "sources": [ { "id": "oewn", "title": "Open English WordNet 2024, synset oewn-13417227-n", "url": "https://en-word.net/id/oewn-13417227-n", "what_it_supports": "sense and gloss of the concept", "url_status": "live", "checked_by": "http 200" }, { "id": "wiktionary-en", "title": "Wiktionary: liabilities", "url": "https://en.wiktionary.org/wiki/liabilities", "what_it_supports": "word senses and usage", "url_status": "live", "checked_by": "http 200" } ], "structure": { "bundles": [ { "id": "identity", "name": "Identity", "description": "What is owed.", "rationale": "Type and creditor.", "layers": [ { "id": "type", "name": "Type", "description": "Payable, loan, tax.", "findings": [ { "id": "type-finding", "name": "Type", "description": "Liability type.", "questions": [ { "text": "What type of liability is it?", "kind": "definition" }, { "text": "To whom is it owed?", "kind": "provenance" } ] } ] }, { "id": "amount", "name": "Amount", "description": "How much.", "findings": [ { "id": "amount-finding", "name": "Amount", "description": "Amount and due date.", "questions": [ { "text": "How much is owed, and when is it due?", "kind": "measurement" }, { "text": "Is interest accruing?", "kind": "boundary" } ] } ] } ] }, { "id": "accounting", "name": "Accounting", "description": "Recognition.", "rationale": "Recognition rules apply.", "layers": [ { "id": "classification", "name": "Classification", "description": "Current or not.", "findings": [ { "id": "classification-finding", "name": "Classification", "description": "Classification.", "questions": [ { "text": "Is it current or non-current?", "kind": "definition" }, { "text": "Under which standard?", "kind": "provenance" } ] } ] }, { "id": "contingent", "name": "Contingent", "description": "Possible obligations.", "findings": [ { "id": "contingent-finding", "name": "Contingent", "description": "Contingent liabilities.", "questions": [ { "text": "Are there contingent liabilities?", "kind": "boundary" }, { "text": "How are they disclosed?", "kind": "provenance" } ] } ] } ] }, { "id": "solvency", "name": "Solvency", "description": "Ability to pay.", "rationale": "Liabilities against assets.", "layers": [ { "id": "ratio", "name": "Ratios", "description": "Liquidity and leverage.", "findings": [ { "id": "ratio-finding", "name": "Ratios", "description": "Solvency ratios.", "questions": [ { "text": "What do liquidity and leverage ratios show?", "kind": "measurement" }, { "text": "Is there a risk of insolvency?", "kind": "boundary" } ] } ] }, { "id": "advice", "name": "Advice", "description": "Professional help.", "findings": [ { "id": "advice-finding", "name": "Advice", "description": "Where to get help.", "questions": [ { "text": "Where can the person or business get advice?", "kind": "action" }, { "text": "Is this beyond what the agent should answer?", "kind": "boundary" } ] } ] } ] }, { "id": "settlement", "name": "Settlement", "description": "Paying off.", "rationale": "Settlement rules.", "layers": [ { "id": "payment", "name": "Payment", "description": "Schedules.", "findings": [ { "id": "payment-finding", "name": "Payment", "description": "Payment plan.", "questions": [ { "text": "How will it be settled?", "kind": "action" }, { "text": "Can terms be renegotiated?", "kind": "boundary" } ] } ] }, { "id": "disputes", "name": "Disputes", "description": "Contested amounts.", "findings": [ { "id": "disputes-finding", "name": "Disputes", "description": "Disputes.", "questions": [ { "text": "Is the amount disputed?", "kind": "boundary" }, { "text": "How is it resolved?", "kind": "action" } ] } ] } ] } ] }, "openQuestions": [ "Should liability types be separate entries?", "How should agents present balance sheets?", "How should personal and business liabilities be separated?" ], "statistics": { "bundles": 4, "layers": 8, "findings": 8, "questions": 16 } }