{
  "vercy": "1.0-draft",
  "publication": {
    "status": "research-draft",
    "adjudicationStatus": "unreviewed",
    "publishableCanonical": false,
    "generatedAt": "2026-09-11T07:21:51Z",
    "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": "2026-10-05T13:18:59+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-LOSS",
    "registryId": "vr.tr.loss",
    "name": "loss",
    "version": "0.2.0-wave.1",
    "entryKind": "thing",
    "family": "Thing Registry",
    "domain": [
      "SOC.ECO"
    ],
    "status": "research-draft"
  },
  "canonicalUrl": "https://ver.cy/models/thing/loss/",
  "model": {
    "registry_id": "vr.tr.loss",
    "name": "loss",
    "purpose": "Let an agent handle financial losses by type, measurement, accounting and tax treatment, and route bereavement or other senses appropriately.",
    "definition": "Something that is lost, especially a financial loss: a decrease in value, income or assets, such as a trading loss, a loss from default or nonpayment, or a tax loss that may be offset.",
    "what_it_is_for": "Recording and managing decreases in value.",
    "affordances": [
      "measure and report losses",
      "claim insurance",
      "offset tax losses where allowed",
      "recover debts"
    ],
    "distinguishing_features": [
      "Decrease in value or assets",
      "Realised or unrealised",
      "Accounting and tax rules apply",
      "Many non-financial senses"
    ],
    "appearance": "Figures in accounts, statements and claims.",
    "visual_identification": [
      "Negative results in profit and loss",
      "Bad debt and default",
      "Bereavement and hearing loss are other senses"
    ],
    "physical_properties": [],
    "families_and_kinds": [
      "operating and trading losses",
      "credit losses from default",
      "insured losses",
      "tax losses and reliefs",
      "unrealised losses"
    ],
    "related_models": [
      {
        "relation": "is the opposite of",
        "target": "profit",
        "why": "result"
      },
      {
        "relation": "is recorded in",
        "target": "accounting",
        "why": "practice"
      },
      {
        "relation": "is covered by",
        "target": "insurance",
        "why": "protection"
      },
      {
        "relation": "is confused with",
        "target": "bereavement",
        "why": "another sense"
      }
    ],
    "identifiers": [],
    "standards_and_regulation": [
      "IFRS 9 expected credit losses",
      "National tax loss rules",
      "Insurance contract law"
    ],
    "failure_modes_and_hazards": [
      "Hiding losses",
      "Mixing realised and unrealised",
      "Confusing senses"
    ],
    "in_scope": [],
    "out_of_scope": [],
    "characteristics": [],
    "agent_conduct": {
      "may": [
        "Calculate and report a financial loss from records it is authorized to read.",
        "Explain how a loss is recognised and, in general terms, how tax losses may be offset."
      ],
      "must_not": [
        "Hide, delay or misstate a loss in accounts or reports to investors or authorities.",
        "Shift a loss onto customers or counterparties by deception.",
        "Present general information on loss relief as tax advice for a specific case.",
        "Take risky positions to recover a loss without the owner's instruction."
      ],
      "requires_human": [
        "Writing off a debt or recognising a material loss in published accounts.",
        "Claiming tax relief for a loss on someone's behalf."
      ]
    },
    "ethics": {
      "considerations": [
        "Concealed losses can ruin savers, workers and creditors who relied on honest accounts.",
        "Losses often fall on those with least power to absorb them."
      ],
      "affected_parties": [
        "Investors and savers",
        "Employees",
        "Creditors and customers"
      ]
    },
    "owners": {
      "steward": "The person or business that bears it; auditors and tax authorities review how it is reported.",
      "master_systems": [
        "Company accounts filed with business registers",
        "Tax authority records"
      ]
    }
  },
  "sources": [
    {
      "id": "oewn",
      "title": "Open English WordNet 2024, synset oewn-13348698-n",
      "url": "https://en-word.net/id/oewn-13348698-n",
      "what_it_supports": "sense and gloss of the concept",
      "url_status": "live",
      "checked_by": "http 200"
    },
    {
      "id": "wiktionary-en",
      "title": "Wiktionary: loss",
      "url": "https://en.wiktionary.org/wiki/loss",
      "what_it_supports": "word senses and usage",
      "url_status": "live",
      "checked_by": "http 200"
    }
  ],
  "structure": {
    "bundles": [
      {
        "id": "type",
        "name": "Type",
        "description": "Which loss.",
        "rationale": "Type decides treatment.",
        "layers": [
          {
            "id": "kind",
            "name": "Kind",
            "description": "Trading, credit, insured.",
            "findings": [
              {
                "id": "kind-finding",
                "name": "Kind",
                "description": "Loss type.",
                "questions": [
                  {
                    "text": "What kind of loss is it?",
                    "kind": "definition"
                  },
                  {
                    "text": "Is it realised or unrealised?",
                    "kind": "definition"
                  }
                ]
              }
            ]
          },
          {
            "id": "amount",
            "name": "Amount",
            "description": "Measurement.",
            "findings": [
              {
                "id": "amount-finding",
                "name": "Amount",
                "description": "Amount.",
                "questions": [
                  {
                    "text": "How large is the loss, in which currency?",
                    "kind": "measurement"
                  },
                  {
                    "text": "How was it measured?",
                    "kind": "provenance"
                  }
                ]
              }
            ]
          }
        ]
      },
      {
        "id": "accounting",
        "name": "Accounting",
        "description": "Reporting.",
        "rationale": "Losses must be reported.",
        "layers": [
          {
            "id": "recognition",
            "name": "Recognition",
            "description": "Standards.",
            "findings": [
              {
                "id": "recognition-finding",
                "name": "Recognition",
                "description": "Recognition.",
                "questions": [
                  {
                    "text": "When is the loss recognised under the accounting standard?",
                    "kind": "provenance"
                  },
                  {
                    "text": "Is an impairment needed?",
                    "kind": "boundary"
                  }
                ]
              }
            ]
          },
          {
            "id": "disclosure",
            "name": "Disclosure",
            "description": "Transparency.",
            "findings": [
              {
                "id": "disclosure-finding",
                "name": "Disclosure",
                "description": "Disclosure.",
                "questions": [
                  {
                    "text": "Is the loss disclosed properly?",
                    "kind": "boundary"
                  },
                  {
                    "text": "In which report?",
                    "kind": "provenance"
                  }
                ]
              }
            ]
          }
        ]
      },
      {
        "id": "recovery",
        "name": "Recovery",
        "description": "Getting value back.",
        "rationale": "Some losses are recoverable.",
        "layers": [
          {
            "id": "insurance",
            "name": "Insurance",
            "description": "Claims.",
            "findings": [
              {
                "id": "insurance-finding",
                "name": "Insurance",
                "description": "Insurance.",
                "questions": [
                  {
                    "text": "Is the loss insured, and how is a claim made?",
                    "kind": "action"
                  },
                  {
                    "text": "What evidence is needed?",
                    "kind": "definition"
                  }
                ]
              }
            ]
          },
          {
            "id": "tax",
            "name": "Tax",
            "description": "Relief.",
            "findings": [
              {
                "id": "tax-finding",
                "name": "Tax",
                "description": "Tax relief.",
                "questions": [
                  {
                    "text": "Can the loss be offset for tax?",
                    "kind": "boundary"
                  },
                  {
                    "text": "Who can advise?",
                    "kind": "action"
                  }
                ]
              }
            ]
          }
        ]
      },
      {
        "id": "senses",
        "name": "Senses",
        "description": "Disambiguation.",
        "rationale": "Loss has many senses.",
        "layers": [
          {
            "id": "other",
            "name": "Other senses",
            "description": "Grief, hearing, sport.",
            "findings": [
              {
                "id": "other-finding",
                "name": "Senses",
                "description": "Other senses.",
                "questions": [
                  {
                    "text": "Is bereavement, hearing loss or a sports defeat meant?",
                    "kind": "boundary"
                  },
                  {
                    "text": "Which entry fits?",
                    "kind": "action"
                  }
                ]
              }
            ]
          },
          {
            "id": "support",
            "name": "Support",
            "description": "Grief.",
            "findings": [
              {
                "id": "support-finding",
                "name": "Support",
                "description": "Support for grief.",
                "questions": [
                  {
                    "text": "If bereavement is meant, where can support be found?",
                    "kind": "action"
                  },
                  {
                    "text": "Is the tone gentle?",
                    "kind": "boundary"
                  }
                ]
              }
            ]
          }
        ]
      }
    ]
  },
  "openQuestions": [
    "Should loss types be separate entries?",
    "How should bereavement be split off?",
    "How should tax treatment be localised?"
  ],
  "statistics": {
    "bundles": 4,
    "layers": 8,
    "findings": 8,
    "questions": 16
  }
}