# Vercy AI instruction - YAML 1.2 (JSON-compatible) { "vercy": "1.0-draft", "publication": { "status": "published", "adjudicationStatus": "reviewable-draft", "publishableCanonical": false, "generatedAt": "2026-09-06T14:02:43Z", "synthesisSha256": "c80adc8763453bc7660bd1a37a11be7e630517cf9bf78f8f5b26dfd0d1062c31", "providerMode": "single-provider-waiver", "providers": [ "Codex" ], "waivedProviders": [ "Claude", "Grok" ] }, "metaModel": { "id": "WM-ECO-017", "registryId": "vr.wm-eco-017", "name": "Financial Position / Balance", "version": "0.3.0-research.1", "previousVersions": [], "entryKind": "aggregate", "family": "World Models", "category": "Society, people and institutions", "industry": [ "Cross-industry" ], "domain": [ "SOC.ECO.POS" ], "tags": [ "financial", "position", "balance", "soc.eco.pos" ], "status": "published" }, "canonicalUrl": "https://ver.cy/models/wm-eco-017-financial-position-balance/", "sourceUrl": "https://github.com/ver-cy/world-models/tree/feat/mega-model-registry/publications/wm-eco-017-financial-position-balance", "model": { "registry_id": "vr.wm-eco-017", "model_id": "WM-ECO-017", "name": "Financial Position / Balance", "entry_kind": "aggregate", "purpose": "Represent one governed, time-bound asset, liability, equity, holding, account-balance or exposure position so agents can interpret what is held or owed, by whom, how much, at what time and on which basis without confusing the position with its account, instrument, transaction, valuation or report.", "scope_statement": "Owns position identity, versions, class and lifecycle; subject, holder, reporting entity, account, ledger, portfolio, fund, instrument, issuer, counterparty and custodian references; quantity, amount, unit, currency, sign and balance type; recognition, ownership, control, availability, restrictions and encumbrances; measurement and valuation bases, inputs, prices, FX rates, accruals, assumptions and uncertainty; as-of, trade, settlement, booking, valuation, reporting, observation, ingestion and knowledge times; movement and rollforward bindings; reconciliation, exposure, risk, quality, correction and restatement evidence; access, retention and version-pinned reporting and interoperability projections. External party, account, instrument, transaction, journal, valuation-run, statement, filing, policy, audit and records masters remain independently authoritative.", "in_scope": [ "Position identity, subject and account or instrument scope, classification, quantity, monetary amount, currency, unit, sign, balance type, recognition, availability and valuation", "Multiple time axes, movements, reconciliation, exposure qualifiers, quality, corrections, lifecycle, access, reporting bindings and interoperability projections" ], "out_of_scope": [ "Owning Party, Financial Account, Ledger, Portfolio, Fund, Money or Instrument, Contract, Transaction, Journal Entry, Valuation Run, Financial Statement, Filing, Policy, Audit or Records masters", "Treating a reported amount as timeless ground truth or collapsing quantity, carrying amount, fair value, available balance and risk exposure", "Autonomous posting, settlement, reclassification, netting, valuation approval, impairment, write-off, restatement, disclosure, certification, access widening or physical records disposition" ], "boundary_notes": [ { "neighbor": "WM-ECO-015 Financial Account", "distinction": "The candidate parent owns account identity, parties, currency, state and operating rules. The position owns a time-bound measured balance or holding and stores a non-owning account reference.", "source_refs": [ "SRC-005", "SRC-006", "SRC-014" ] }, { "neighbor": "WM-ECO-004 Money / Instrument", "distinction": "The candidate reference owns the currency, monetary unit or transferable instrument identity. The position owns subject, amount or quantity, basis and as-of state.", "source_refs": [ "SRC-005", "SRC-008", "SRC-013" ] }, { "neighbor": "WM-ECO-018 Financial Statement", "distinction": "A statement is a governed report over entities, accounts, classifications and a reporting period. A position is one time-bound quantitative assertion that a statement line may aggregate or present.", "source_refs": [ "SRC-002", "SRC-004", "SRC-006" ] }, { "neighbor": "Transaction, journal entry, valuation and reconciliation", "distinction": "Transactions and entries are flows or postings, valuation is a governed measurement activity, and reconciliation is a comparison process. The position binds their outputs and evidence without executing them.", "source_refs": [ "SRC-001", "SRC-003", "SRC-005", "SRC-007", "SRC-008", "SRC-010", "SRC-014" ] }, { "neighbor": "IFRS, ISO 20022, XBRL, IMF, ECB, SEC, GLEIF, ISO 4217, PROV, DQV and RFC profiles", "distinction": "Each source has distinct scope and normative force. Every mapping is version-pinned, jurisdiction-qualified and loss-declaring.", "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ] } ] }, "sources": [ { "id": "SRC-001", "title": "Conceptual Framework for Financial Reporting", "organization": "IFRS Foundation", "url": "https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/", "version_or_date": "Revised March 2018; current 2026 issued text", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T13:59:00Z", "relevance": "Defines reporting entity, assets, liabilities, equity, recognition, derecognition, measurement, presentation and uncertainty concepts." }, { "id": "SRC-002", "title": "IAS 1 Presentation of Financial Statements", "organization": "IFRS Foundation", "url": "https://www.ifrs.org/issued-standards/list-of-standards/ias-1-presentation-of-financial-statements.html/", "version_or_date": "Current at access; IFRS 18 effective for annual periods beginning 1 January 2027", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T13:59:00Z", "relevance": "Defines statement-of-financial-position presentation, comparatives, classification, offsetting and compliance boundaries." }, { "id": "SRC-003", "title": "IFRS 13 Fair Value Measurement", "organization": "IFRS Foundation", "url": "https://www.ifrs.org/issued-standards/list-of-standards/ifrs-13-fair-value-measurement/", "version_or_date": "Issued May 2011; current at access", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T13:59:00Z", "relevance": "Defines fair value as an exit price and separates measurement framework from requirements to measure an item at fair value." }, { "id": "SRC-004", "title": "IFRS Accounting Taxonomy 2025", "organization": "IFRS Foundation", "url": "https://www.ifrs.org/issued-standards/ifrs-taxonomy/ifrs-accounting-taxonomy-2025/", "version_or_date": "Published 27 March 2025; remains current for 2026 reporting", "source_type": "schema", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T13:59:00Z", "relevance": "Defines digital reporting concepts, instant monetary facts, statement-of-financial-position classifications and versioned validation relationships." }, { "id": "SRC-005", "title": "Bank-to-Customer Cash Management Message Definition Report", "organization": "ISO 20022 Registration Authority", "url": "https://www.iso20022.org/sites/default/files/documents/messages/mdr_part_2/ISO20022_MDRPart2_BankToCustomerCashManagement_2018_2019_v1_0.pdf", "version_or_date": "Maintenance 2018-2019; approved 21 January 2019", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T13:59:00Z", "relevance": "Defines account report and statement messages, booked and pending entries, balance information and account-owner or authorized-recipient boundaries." }, { "id": "SRC-006", "title": "XBRL 2.1", "organization": "XBRL International", "url": "https://specifications.xbrl.org/work-product-index-group-base-spec-base-spec.html", "version_or_date": "Recommendation 20 February 2013; conformance suite 16 July 2025", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T13:59:00Z", "relevance": "Defines facts, concepts, contexts, units, instant and duration periods, debit or credit balance attributes and validation." }, { "id": "SRC-007", "title": "XBRL Link Role Registry", "organization": "XBRL International", "url": "https://specifications.xbrl.org/registries/lrr-2.0/index.html", "version_or_date": "Registry 2.0 current at access; accounting arcroles dated 4 January 2023", "source_type": "registry", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T13:59:00Z", "relevance": "Defines instant-to-flow and contra relationships used for rollforwards and accounting balance semantics." }, { "id": "SRC-008", "title": "Integrated Balance of Payments and International Investment Position Manual Seventh Edition", "organization": "International Monetary Fund", "url": "https://www.imf.org/-/media/Files/Data/Statistics/BPM6/draft-bpm7-wcv.ashx", "version_or_date": "BPM7 white-cover pre-edited version March 2025", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T13:59:00Z", "relevance": "Defines external financial positions, assets, liabilities, counterparties, currency breakdowns and stock-flow reconciliation." }, { "id": "SRC-009", "title": "Government Finance Statistics Manual 2014", "organization": "International Monetary Fund", "url": "https://www.imf.org/external/np/sta/gfsm/pdf/text14.pdf", "version_or_date": "GFSM 2014", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T13:59:00Z", "relevance": "Defines balance-sheet stocks, financial and nonfinancial assets, liabilities, net worth and economic versus legal ownership." }, { "id": "SRC-010", "title": "Manual on MFI balance sheet statistics", "organization": "European Central Bank", "url": "https://www.ecb.europa.eu/pub/pdf/other/ecb.manualmfibalancesheetstatistics202402~8e4fc2ccca.en.pdf", "version_or_date": "February 2024", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T13:59:00Z", "relevance": "Defines balance-sheet positions, transactions, reclassifications, exchange-rate and other valuation adjustments for monetary financial institutions." }, { "id": "SRC-011", "title": "2026 XBRL Taxonomies Update", "organization": "United States Securities and Exchange Commission", "url": "https://www.sec.gov/newsroom/whats-new/2603-2026-xbrl-taxonomies-update", "version_or_date": "EDGAR release 26.1 supported 16 March 2026", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T13:59:00Z", "relevance": "Pins current SEC-supported reporting taxonomy versions and compatibility constraints for a jurisdictional projection." }, { "id": "SRC-012", "title": "LEI Common Data File Format 3.1", "organization": "Global Legal Entity Identifier Foundation", "url": "https://www.gleif.org/en/lei-data/access-and-use-lei-data/level-1-data-lei-cdf-3-1-format", "version_or_date": "Version 3.1 published May 2021; current at access", "source_type": "registry", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T13:59:00Z", "relevance": "Defines authoritative legal-entity identity and reference data without making the position model own party identity." }, { "id": "SRC-013", "title": "Global Financial Data Standards and ISO 4217 Currency Codes", "organization": "SIX Group", "url": "https://www.six-group.com/en/products-services/financial-information/market-reference-data/data-standards.html", "version_or_date": "ISO 4217 Maintenance Agency lists current at access", "source_type": "registry", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T13:59:00Z", "relevance": "Provides the authoritative maintained currency and funds code list, numeric codes and minor units." }, { "id": "SRC-014", "title": "PROV-O: The PROV Ontology", "organization": "World Wide Web Consortium", "url": "https://www.w3.org/TR/prov-o/", "version_or_date": "W3C Recommendation 30 April 2013", "source_type": "ontology", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T13:59:00Z", "relevance": "Defines entity, activity, agent, attribution, derivation, revision and qualified provenance." }, { "id": "SRC-015", "title": "Data on the Web Best Practices: Data Quality Vocabulary", "organization": "World Wide Web Consortium", "url": "https://www.w3.org/TR/vocab-dqv/", "version_or_date": "W3C Working Group Note 15 December 2016", "source_type": "ontology", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T13:59:00Z", "relevance": "Defines quality dimensions, metrics, measurements, annotations, policies and certificates." }, { "id": "SRC-016", "title": "Date and Time on the Internet: Timestamps", "organization": "Internet Engineering Task Force", "url": "https://www.rfc-editor.org/info/rfc3339/", "version_or_date": "RFC 3339 July 2002, updated by RFC 9557", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T13:59:00Z", "relevance": "Defines interoperable timestamps with seconds and explicit relationship to UTC." } ], "structure": { "bundles": [ { "id": "position-identity-boundary-subjects-and-authority", "name": "Position identity, boundary, subjects and authority", "description": "Groups governed financial-position context for position identity, boundary, subjects and authority.", "rationale": "Identify one position assertion without absorbing accounts, instruments, parties or reports.", "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-009", "SRC-010", "SRC-012", "SRC-014" ], "layers": [ { "id": "position-root-identity-version-scope-and-authority", "name": "Position root identity, version, scope and authority", "description": "Groups source-qualified financial-position context for position root identity, version, scope and authority.", "source_refs": [ "SRC-001", "SRC-004", "SRC-006", "SRC-008", "SRC-014" ], "findings": [ { "id": "position-id-version-head-status-purpose-scope-and-owner", "name": "Position ID, version, head, status, purpose, scope and owner", "description": "Records position id, version, head, status, purpose, scope and owner as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-004", "SRC-006", "SRC-008", "SRC-014" ], "questions": [ { "id": "position-id-version-head-status-purpose-scope-and-owner-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish position id, version, head, status, purpose, scope and owner?", "kind": "identity", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "position-id-version-head-status-purpose-scope-and-owner-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use position id, version, head, status, purpose, scope and owner, for which purpose and under what authority?", "kind": "provenance", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "position-id-version-head-status-purpose-scope-and-owner-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify position id, version, head, status, purpose, scope and owner?", "kind": "quality", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "position-id-version-head-status-purpose-scope-and-owner-data", "name": "Position ID, version, head, status, purpose, scope and owner data", "description": "Typed position data for position id, version, head, status, purpose, scope and owner, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-004", "SRC-006", "SRC-008", "SRC-014" ] } ], "artifacts": [ { "id": "position-id-version-head-status-purpose-scope-and-owner-record", "name": "Position ID, version, head, status, purpose, scope and owner record", "description": "Immutable or successor-versioned position evidence for position id, version, head, status, purpose, scope and owner.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for position-id-version-head-status-purpose-scope-and-owner; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-001", "SRC-004", "SRC-006", "SRC-008", "SRC-014" ] } ], "inline_only_rationale": null }, { "id": "as-of-snapshot-granularity-materiality-authority-and-master-system", "name": "As-of snapshot, granularity, materiality, authority and master system", "description": "Records as-of snapshot, granularity, materiality, authority and master system as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-004", "SRC-006", "SRC-008", "SRC-014" ], "questions": [ { "id": "as-of-snapshot-granularity-materiality-authority-and-master-system-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish as-of snapshot, granularity, materiality, authority and master system?", "kind": "authority", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "as-of-snapshot-granularity-materiality-authority-and-master-system-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use as-of snapshot, granularity, materiality, authority and master system, for which purpose and under what authority?", "kind": "ownership", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "as-of-snapshot-granularity-materiality-authority-and-master-system-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify as-of snapshot, granularity, materiality, authority and master system?", "kind": "validation", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "as-of-snapshot-granularity-materiality-authority-and-master-system-data", "name": "As-of snapshot, granularity, materiality, authority and master system data", "description": "Typed position data for as-of snapshot, granularity, materiality, authority and master system, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-004", "SRC-006", "SRC-008", "SRC-014" ] } ], "artifacts": [ { "id": "as-of-snapshot-granularity-materiality-authority-and-master-system-record", "name": "As-of snapshot, granularity, materiality, authority and master system record", "description": "Immutable or successor-versioned position evidence for as-of snapshot, granularity, materiality, authority and master system.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for as-of-snapshot-granularity-materiality-authority-and-master-system; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-001", "SRC-004", "SRC-006", "SRC-008", "SRC-014" ] } ], "inline_only_rationale": null } ] }, { "id": "subject-account-portfolio-instrument-and-party-references", "name": "Subject, account, portfolio, instrument and party references", "description": "Groups source-qualified financial-position context for subject, account, portfolio, instrument and party references.", "source_refs": [ "SRC-001", "SRC-005", "SRC-008", "SRC-009", "SRC-010", "SRC-012" ], "findings": [ { "id": "reporting-entity-holder-owner-beneficiary-issuer-counterparty-and-custodian", "name": "Reporting entity, holder, owner, beneficiary, issuer, counterparty and custodian", "description": "Records reporting entity, holder, owner, beneficiary, issuer, counterparty and custodian as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-005", "SRC-008", "SRC-009", "SRC-010", "SRC-012" ], "questions": [ { "id": "reporting-entity-holder-owner-beneficiary-issuer-counterparty-and-custodian-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish reporting entity, holder, owner, beneficiary, issuer, counterparty and custodian?", "kind": "relationship", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "reporting-entity-holder-owner-beneficiary-issuer-counterparty-and-custodian-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use reporting entity, holder, owner, beneficiary, issuer, counterparty and custodian, for which purpose and under what authority?", "kind": "authority", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "reporting-entity-holder-owner-beneficiary-issuer-counterparty-and-custodian-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify reporting entity, holder, owner, beneficiary, issuer, counterparty and custodian?", "kind": "security", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "reporting-entity-holder-owner-beneficiary-issuer-counterparty-and-custodian-data", "name": "Reporting entity, holder, owner, beneficiary, issuer, counterparty and custodian data", "description": "Typed position data for reporting entity, holder, owner, beneficiary, issuer, counterparty and custodian, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-005", "SRC-008", "SRC-009", "SRC-010", "SRC-012" ] } ], "artifacts": [ { "id": "reporting-entity-holder-owner-beneficiary-issuer-counterparty-and-custodian-record", "name": "Reporting entity, holder, owner, beneficiary, issuer, counterparty and custodian record", "description": "Immutable or successor-versioned position evidence for reporting entity, holder, owner, beneficiary, issuer, counterparty and custodian.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for reporting-entity-holder-owner-beneficiary-issuer-counterparty-and-custodian; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-001", "SRC-005", "SRC-008", "SRC-009", "SRC-010", "SRC-012" ] } ], "inline_only_rationale": null }, { "id": "account-ledger-portfolio-fund-instrument-contract-lot-and-position-boundary", "name": "Account, ledger, portfolio, fund, instrument, contract, lot and position boundary", "description": "Records account, ledger, portfolio, fund, instrument, contract, lot and position boundary as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-005", "SRC-008", "SRC-009", "SRC-010", "SRC-012" ], "questions": [ { "id": "account-ledger-portfolio-fund-instrument-contract-lot-and-position-boundary-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish account, ledger, portfolio, fund, instrument, contract, lot and position boundary?", "kind": "relationship", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "account-ledger-portfolio-fund-instrument-contract-lot-and-position-boundary-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use account, ledger, portfolio, fund, instrument, contract, lot and position boundary, for which purpose and under what authority?", "kind": "requirement", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "account-ledger-portfolio-fund-instrument-contract-lot-and-position-boundary-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify account, ledger, portfolio, fund, instrument, contract, lot and position boundary?", "kind": "privacy", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "account-ledger-portfolio-fund-instrument-contract-lot-and-position-boundary-data", "name": "Account, ledger, portfolio, fund, instrument, contract, lot and position boundary data", "description": "Typed position data for account, ledger, portfolio, fund, instrument, contract, lot and position boundary, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-005", "SRC-008", "SRC-009", "SRC-010", "SRC-012" ] } ], "artifacts": [ { "id": "account-ledger-portfolio-fund-instrument-contract-lot-and-position-boundary-record", "name": "Account, ledger, portfolio, fund, instrument, contract, lot and position boundary record", "description": "Immutable or successor-versioned position evidence for account, ledger, portfolio, fund, instrument, contract, lot and position boundary.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for account-ledger-portfolio-fund-instrument-contract-lot-and-position-boundary; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-001", "SRC-005", "SRC-008", "SRC-009", "SRC-010", "SRC-012" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "classification-quantity-monetary-measurement-and-balance-semantics", "name": "Classification, quantity, monetary measurement and balance semantics", "description": "Groups governed financial-position context for classification, quantity, monetary measurement and balance semantics.", "rationale": "Separate what is held or owed from how much it is worth and how the balance is labelled.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-009", "SRC-010", "SRC-013" ], "layers": [ { "id": "economic-accounting-risk-and-instrument-classification", "name": "Economic, accounting, risk and instrument classification", "description": "Groups source-qualified financial-position context for economic, accounting, risk and instrument classification.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-008", "SRC-009", "SRC-010" ], "findings": [ { "id": "asset-liability-equity-claim-obligation-off-balance-and-exposure-class", "name": "Asset, liability, equity, claim, obligation, off-balance and exposure class", "description": "Records asset, liability, equity, claim, obligation, off-balance and exposure class as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-008", "SRC-009", "SRC-010" ], "questions": [ { "id": "asset-liability-equity-claim-obligation-off-balance-and-exposure-class-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish asset, liability, equity, claim, obligation, off-balance and exposure class?", "kind": "classification", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "asset-liability-equity-claim-obligation-off-balance-and-exposure-class-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use asset, liability, equity, claim, obligation, off-balance and exposure class, for which purpose and under what authority?", "kind": "constraint", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "asset-liability-equity-claim-obligation-off-balance-and-exposure-class-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify asset, liability, equity, claim, obligation, off-balance and exposure class?", "kind": "retention", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "asset-liability-equity-claim-obligation-off-balance-and-exposure-class-data", "name": "Asset, liability, equity, claim, obligation, off-balance and exposure class data", "description": "Typed position data for asset, liability, equity, claim, obligation, off-balance and exposure class, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-008", "SRC-009", "SRC-010" ] } ], "artifacts": [ { "id": "asset-liability-equity-claim-obligation-off-balance-and-exposure-class-record", "name": "Asset, liability, equity, claim, obligation, off-balance and exposure class record", "description": "Immutable or successor-versioned position evidence for asset, liability, equity, claim, obligation, off-balance and exposure class.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for asset-liability-equity-claim-obligation-off-balance-and-exposure-class; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-008", "SRC-009", "SRC-010" ] } ], "inline_only_rationale": null }, { "id": "current-noncurrent-maturity-liquidity-seniority-sector-residency-and-instrument-class", "name": "Current, noncurrent, maturity, liquidity, seniority, sector, residency and instrument class", "description": "Records current, noncurrent, maturity, liquidity, seniority, sector, residency and instrument class as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-008", "SRC-009", "SRC-010" ], "questions": [ { "id": "current-noncurrent-maturity-liquidity-seniority-sector-residency-and-instrument-class-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish current, noncurrent, maturity, liquidity, seniority, sector, residency and instrument class?", "kind": "classification", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "current-noncurrent-maturity-liquidity-seniority-sector-residency-and-instrument-class-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use current, noncurrent, maturity, liquidity, seniority, sector, residency and instrument class, for which purpose and under what authority?", "kind": "process", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "current-noncurrent-maturity-liquidity-seniority-sector-residency-and-instrument-class-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify current, noncurrent, maturity, liquidity, seniority, sector, residency and instrument class?", "kind": "access", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "current-noncurrent-maturity-liquidity-seniority-sector-residency-and-instrument-class-data", "name": "Current, noncurrent, maturity, liquidity, seniority, sector, residency and instrument class data", "description": "Typed position data for current, noncurrent, maturity, liquidity, seniority, sector, residency and instrument class, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-008", "SRC-009", "SRC-010" ] } ], "artifacts": [ { "id": "current-noncurrent-maturity-liquidity-seniority-sector-residency-and-instrument-class-record", "name": "Current, noncurrent, maturity, liquidity, seniority, sector, residency and instrument class record", "description": "Immutable or successor-versioned position evidence for current, noncurrent, maturity, liquidity, seniority, sector, residency and instrument class.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for current-noncurrent-maturity-liquidity-seniority-sector-residency-and-instrument-class; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-008", "SRC-009", "SRC-010" ] } ], "inline_only_rationale": null } ] }, { "id": "quantity-amount-unit-currency-sign-and-balance-type", "name": "Quantity, amount, unit, currency, sign and balance type", "description": "Groups source-qualified financial-position context for quantity, amount, unit, currency, sign and balance type.", "source_refs": [ "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-013" ], "findings": [ { "id": "quantity-unit-lot-face-value-nominal-and-contractual-amount", "name": "Quantity, unit, lot, face value, nominal and contractual amount", "description": "Records quantity, unit, lot, face value, nominal and contractual amount as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-013" ], "questions": [ { "id": "quantity-unit-lot-face-value-nominal-and-contractual-amount-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish quantity, unit, lot, face value, nominal and contractual amount?", "kind": "measurement", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "quantity-unit-lot-face-value-nominal-and-contractual-amount-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use quantity, unit, lot, face value, nominal and contractual amount, for which purpose and under what authority?", "kind": "event", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "quantity-unit-lot-face-value-nominal-and-contractual-amount-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify quantity, unit, lot, face value, nominal and contractual amount?", "kind": "exception", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "quantity-unit-lot-face-value-nominal-and-contractual-amount-data", "name": "Quantity, unit, lot, face value, nominal and contractual amount data", "description": "Typed position data for quantity, unit, lot, face value, nominal and contractual amount, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-013" ] } ], "artifacts": [ { "id": "quantity-unit-lot-face-value-nominal-and-contractual-amount-record", "name": "Quantity, unit, lot, face value, nominal and contractual amount record", "description": "Immutable or successor-versioned position evidence for quantity, unit, lot, face value, nominal and contractual amount.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for quantity-unit-lot-face-value-nominal-and-contractual-amount; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-013" ] } ], "inline_only_rationale": null }, { "id": "monetary-amount-currency-multiplier-rounding-debit-credit-gross-and-net", "name": "Monetary amount, currency, multiplier, rounding, debit, credit, gross and net", "description": "Records monetary amount, currency, multiplier, rounding, debit, credit, gross and net as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-013" ], "questions": [ { "id": "monetary-amount-currency-multiplier-rounding-debit-credit-gross-and-net-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish monetary amount, currency, multiplier, rounding, debit, credit, gross and net?", "kind": "measurement", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "monetary-amount-currency-multiplier-rounding-debit-credit-gross-and-net-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use monetary amount, currency, multiplier, rounding, debit, credit, gross and net, for which purpose and under what authority?", "kind": "measurement", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "monetary-amount-currency-multiplier-rounding-debit-credit-gross-and-net-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify monetary amount, currency, multiplier, rounding, debit, credit, gross and net?", "kind": "interoperability", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "monetary-amount-currency-multiplier-rounding-debit-credit-gross-and-net-data", "name": "Monetary amount, currency, multiplier, rounding, debit, credit, gross and net data", "description": "Typed position data for monetary amount, currency, multiplier, rounding, debit, credit, gross and net, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-013" ] } ], "artifacts": [ { "id": "monetary-amount-currency-multiplier-rounding-debit-credit-gross-and-net-record", "name": "Monetary amount, currency, multiplier, rounding, debit, credit, gross and net record", "description": "Immutable or successor-versioned position evidence for monetary amount, currency, multiplier, rounding, debit, credit, gross and net.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for monetary-amount-currency-multiplier-rounding-debit-credit-gross-and-net; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-013" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "recognition-availability-valuation-and-inputs", "name": "Recognition, availability, valuation and inputs", "description": "Groups governed financial-position context for recognition, availability, valuation and inputs.", "rationale": "Explain why a position exists, what portion is usable and how any monetary value was determined.", "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-009", "SRC-010", "SRC-014" ], "layers": [ { "id": "recognition-ownership-control-availability-and-restrictions", "name": "Recognition, ownership, control, availability and restrictions", "description": "Groups source-qualified financial-position context for recognition, ownership, control, availability and restrictions.", "source_refs": [ "SRC-001", "SRC-002", "SRC-005", "SRC-008", "SRC-009" ], "findings": [ { "id": "recognition-derecognition-economic-ownership-legal-title-control-and-custody", "name": "Recognition, derecognition, economic ownership, legal title, control and custody", "description": "Records recognition, derecognition, economic ownership, legal title, control and custody as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-005", "SRC-008", "SRC-009" ], "questions": [ { "id": "recognition-derecognition-economic-ownership-legal-title-control-and-custody-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish recognition, derecognition, economic ownership, legal title, control and custody?", "kind": "state", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "recognition-derecognition-economic-ownership-legal-title-control-and-custody-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use recognition, derecognition, economic ownership, legal title, control and custody, for which purpose and under what authority?", "kind": "evidence", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "recognition-derecognition-economic-ownership-legal-title-control-and-custody-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify recognition, derecognition, economic ownership, legal title, control and custody?", "kind": "decision", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "recognition-derecognition-economic-ownership-legal-title-control-and-custody-data", "name": "Recognition, derecognition, economic ownership, legal title, control and custody data", "description": "Typed position data for recognition, derecognition, economic ownership, legal title, control and custody, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-005", "SRC-008", "SRC-009" ] } ], "artifacts": [ { "id": "recognition-derecognition-economic-ownership-legal-title-control-and-custody-record", "name": "Recognition, derecognition, economic ownership, legal title, control and custody record", "description": "Immutable or successor-versioned position evidence for recognition, derecognition, economic ownership, legal title, control and custody.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for recognition-derecognition-economic-ownership-legal-title-control-and-custody; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-001", "SRC-002", "SRC-005", "SRC-008", "SRC-009" ] } ], "inline_only_rationale": null }, { "id": "ledger-available-blocked-reserved-pledged-encumbered-frozen-and-collateralized", "name": "Ledger, available, blocked, reserved, pledged, encumbered, frozen and collateralized", "description": "Records ledger, available, blocked, reserved, pledged, encumbered, frozen and collateralized as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-005", "SRC-008", "SRC-009" ], "questions": [ { "id": "ledger-available-blocked-reserved-pledged-encumbered-frozen-and-collateralized-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish ledger, available, blocked, reserved, pledged, encumbered, frozen and collateralized?", "kind": "state", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "ledger-available-blocked-reserved-pledged-encumbered-frozen-and-collateralized-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use ledger, available, blocked, reserved, pledged, encumbered, frozen and collateralized, for which purpose and under what authority?", "kind": "quality", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "ledger-available-blocked-reserved-pledged-encumbered-frozen-and-collateralized-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify ledger, available, blocked, reserved, pledged, encumbered, frozen and collateralized?", "kind": "identity", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "ledger-available-blocked-reserved-pledged-encumbered-frozen-and-collateralized-data", "name": "Ledger, available, blocked, reserved, pledged, encumbered, frozen and collateralized data", "description": "Typed position data for ledger, available, blocked, reserved, pledged, encumbered, frozen and collateralized, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-001", "SRC-002", "SRC-005", "SRC-008", "SRC-009" ] } ], "artifacts": [ { "id": "ledger-available-blocked-reserved-pledged-encumbered-frozen-and-collateralized-record", "name": "Ledger, available, blocked, reserved, pledged, encumbered, frozen and collateralized record", "description": "Immutable or successor-versioned position evidence for ledger, available, blocked, reserved, pledged, encumbered, frozen and collateralized.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for ledger-available-blocked-reserved-pledged-encumbered-frozen-and-collateralized; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-001", "SRC-002", "SRC-005", "SRC-008", "SRC-009" ] } ], "inline_only_rationale": null } ] }, { "id": "measurement-basis-price-rate-accrual-and-valuation-evidence", "name": "Measurement basis, price, rate, accrual and valuation evidence", "description": "Groups source-qualified financial-position context for measurement basis, price, rate, accrual and valuation evidence.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-006", "SRC-008", "SRC-010", "SRC-014" ], "findings": [ { "id": "cost-carrying-fair-market-amortized-present-settlement-and-liquidation-value", "name": "Cost, carrying, fair, market, amortized, present, settlement and liquidation value", "description": "Records cost, carrying, fair, market, amortized, present, settlement and liquidation value as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-006", "SRC-008", "SRC-010", "SRC-014" ], "questions": [ { "id": "cost-carrying-fair-market-amortized-present-settlement-and-liquidation-value-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish cost, carrying, fair, market, amortized, present, settlement and liquidation value?", "kind": "classification", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "cost-carrying-fair-market-amortized-present-settlement-and-liquidation-value-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use cost, carrying, fair, market, amortized, present, settlement and liquidation value, for which purpose and under what authority?", "kind": "validation", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "cost-carrying-fair-market-amortized-present-settlement-and-liquidation-value-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify cost, carrying, fair, market, amortized, present, settlement and liquidation value?", "kind": "classification", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "cost-carrying-fair-market-amortized-present-settlement-and-liquidation-value-data", "name": "Cost, carrying, fair, market, amortized, present, settlement and liquidation value data", "description": "Typed position data for cost, carrying, fair, market, amortized, present, settlement and liquidation value, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-006", "SRC-008", "SRC-010", "SRC-014" ] } ], "artifacts": [ { "id": "cost-carrying-fair-market-amortized-present-settlement-and-liquidation-value-record", "name": "Cost, carrying, fair, market, amortized, present, settlement and liquidation value record", "description": "Immutable or successor-versioned position evidence for cost, carrying, fair, market, amortized, present, settlement and liquidation value.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for cost-carrying-fair-market-amortized-present-settlement-and-liquidation-value; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-006", "SRC-008", "SRC-010", "SRC-014" ] } ], "inline_only_rationale": null }, { "id": "price-source-fx-rate-accrual-interest-model-input-assumption-level-and-valuation-run", "name": "Price source, FX rate, accrual, interest, model input, assumption, level and valuation run", "description": "Records price source, fx rate, accrual, interest, model input, assumption, level and valuation run as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-006", "SRC-008", "SRC-010", "SRC-014" ], "questions": [ { "id": "price-source-fx-rate-accrual-interest-model-input-assumption-level-and-valuation-run-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish price source, fx rate, accrual, interest, model input, assumption, level and valuation run?", "kind": "provenance", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "price-source-fx-rate-accrual-interest-model-input-assumption-level-and-valuation-run-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use price source, fx rate, accrual, interest, model input, assumption, level and valuation run, for which purpose and under what authority?", "kind": "security", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "price-source-fx-rate-accrual-interest-model-input-assumption-level-and-valuation-run-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify price source, fx rate, accrual, interest, model input, assumption, level and valuation run?", "kind": "composition", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "price-source-fx-rate-accrual-interest-model-input-assumption-level-and-valuation-run-data", "name": "Price source, FX rate, accrual, interest, model input, assumption, level and valuation run data", "description": "Typed position data for price source, fx rate, accrual, interest, model input, assumption, level and valuation run, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-006", "SRC-008", "SRC-010", "SRC-014" ] } ], "artifacts": [ { "id": "price-source-fx-rate-accrual-interest-model-input-assumption-level-and-valuation-run-record", "name": "Price source, FX rate, accrual, interest, model input, assumption, level and valuation run record", "description": "Immutable or successor-versioned position evidence for price source, fx rate, accrual, interest, model input, assumption, level and valuation run.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for price-source-fx-rate-accrual-interest-model-input-assumption-level-and-valuation-run; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-006", "SRC-008", "SRC-010", "SRC-014" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "temporal-semantics-balance-types-movements-and-reconciliation", "name": "Temporal semantics, balance types, movements and reconciliation", "description": "Groups governed financial-position context for temporal semantics, balance types, movements and reconciliation.", "rationale": "Keep stock instants, flow periods and operational clocks distinct and traceable.", "source_refs": [ "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-010", "SRC-014", "SRC-016" ], "layers": [ { "id": "as-of-reference-trade-settlement-booking-and-knowledge-time", "name": "As-of, reference, trade, settlement, booking and knowledge time", "description": "Groups source-qualified financial-position context for as-of, reference, trade, settlement, booking and knowledge time.", "source_refs": [ "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-016" ], "findings": [ { "id": "opening-closing-interim-current-forward-and-available-balance-time", "name": "Opening, closing, interim, current, forward and available balance time", "description": "Records opening, closing, interim, current, forward and available balance time as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-016" ], "questions": [ { "id": "opening-closing-interim-current-forward-and-available-balance-time-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish opening, closing, interim, current, forward and available balance time?", "kind": "temporal", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "opening-closing-interim-current-forward-and-available-balance-time-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use opening, closing, interim, current, forward and available balance time, for which purpose and under what authority?", "kind": "privacy", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "opening-closing-interim-current-forward-and-available-balance-time-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify opening, closing, interim, current, forward and available balance time?", "kind": "relationship", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "opening-closing-interim-current-forward-and-available-balance-time-data", "name": "Opening, closing, interim, current, forward and available balance time data", "description": "Typed position data for opening, closing, interim, current, forward and available balance time, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-016" ] } ], "artifacts": [ { "id": "opening-closing-interim-current-forward-and-available-balance-time-record", "name": "Opening, closing, interim, current, forward and available balance time record", "description": "Immutable or successor-versioned position evidence for opening, closing, interim, current, forward and available balance time.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for opening-closing-interim-current-forward-and-available-balance-time; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-016" ] } ], "inline_only_rationale": null }, { "id": "trade-effective-settlement-booking-valuation-reporting-observation-ingestion-and-knowledge-time", "name": "Trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge time", "description": "Records trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge time as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-016" ], "questions": [ { "id": "trade-effective-settlement-booking-valuation-reporting-observation-ingestion-and-knowledge-time-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge time?", "kind": "temporal", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "trade-effective-settlement-booking-valuation-reporting-observation-ingestion-and-knowledge-time-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge time, for which purpose and under what authority?", "kind": "retention", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "trade-effective-settlement-booking-valuation-reporting-observation-ingestion-and-knowledge-time-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge time?", "kind": "state", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "trade-effective-settlement-booking-valuation-reporting-observation-ingestion-and-knowledge-time-data", "name": "Trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge time data", "description": "Typed position data for trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge time, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-016" ] } ], "artifacts": [ { "id": "trade-effective-settlement-booking-valuation-reporting-observation-ingestion-and-knowledge-time-record", "name": "Trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge time record", "description": "Immutable or successor-versioned position evidence for trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge time.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for trade-effective-settlement-booking-valuation-reporting-observation-ingestion-and-knowledge-time; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-016" ] } ], "inline_only_rationale": null } ] }, { "id": "movements-rollforward-reconciliation-and-breaks", "name": "Movements, rollforward, reconciliation and breaks", "description": "Groups source-qualified financial-position context for movements, rollforward, reconciliation and breaks.", "source_refs": [ "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-010", "SRC-014" ], "findings": [ { "id": "opening-addition-reduction-transfer-accrual-fx-price-volume-and-closing-rollforward", "name": "Opening, addition, reduction, transfer, accrual, FX, price, volume and closing rollforward", "description": "Records opening, addition, reduction, transfer, accrual, fx, price, volume and closing rollforward as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-010", "SRC-014" ], "questions": [ { "id": "opening-addition-reduction-transfer-accrual-fx-price-volume-and-closing-rollforward-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish opening, addition, reduction, transfer, accrual, fx, price, volume and closing rollforward?", "kind": "process", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "opening-addition-reduction-transfer-accrual-fx-price-volume-and-closing-rollforward-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use opening, addition, reduction, transfer, accrual, fx, price, volume and closing rollforward, for which purpose and under what authority?", "kind": "access", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "opening-addition-reduction-transfer-accrual-fx-price-volume-and-closing-rollforward-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify opening, addition, reduction, transfer, accrual, fx, price, volume and closing rollforward?", "kind": "lifecycle", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "opening-addition-reduction-transfer-accrual-fx-price-volume-and-closing-rollforward-data", "name": "Opening, addition, reduction, transfer, accrual, FX, price, volume and closing rollforward data", "description": "Typed position data for opening, addition, reduction, transfer, accrual, fx, price, volume and closing rollforward, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-010", "SRC-014" ] } ], "artifacts": [ { "id": "opening-addition-reduction-transfer-accrual-fx-price-volume-and-closing-rollforward-record", "name": "Opening, addition, reduction, transfer, accrual, FX, price, volume and closing rollforward record", "description": "Immutable or successor-versioned position evidence for opening, addition, reduction, transfer, accrual, fx, price, volume and closing rollforward.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for opening-addition-reduction-transfer-accrual-fx-price-volume-and-closing-rollforward; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-010", "SRC-014" ] } ], "inline_only_rationale": null }, { "id": "ledger-subledger-custodian-instrument-statement-reconciliation-break-and-adjustment", "name": "Ledger, subledger, custodian, instrument, statement reconciliation, break and adjustment", "description": "Records ledger, subledger, custodian, instrument, statement reconciliation, break and adjustment as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-010", "SRC-014" ], "questions": [ { "id": "ledger-subledger-custodian-instrument-statement-reconciliation-break-and-adjustment-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish ledger, subledger, custodian, instrument, statement reconciliation, break and adjustment?", "kind": "validation", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "ledger-subledger-custodian-instrument-statement-reconciliation-break-and-adjustment-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use ledger, subledger, custodian, instrument, statement reconciliation, break and adjustment, for which purpose and under what authority?", "kind": "exception", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "ledger-subledger-custodian-instrument-statement-reconciliation-break-and-adjustment-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify ledger, subledger, custodian, instrument, statement reconciliation, break and adjustment?", "kind": "temporal", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "ledger-subledger-custodian-instrument-statement-reconciliation-break-and-adjustment-data", "name": "Ledger, subledger, custodian, instrument, statement reconciliation, break and adjustment data", "description": "Typed position data for ledger, subledger, custodian, instrument, statement reconciliation, break and adjustment, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-010", "SRC-014" ] } ], "artifacts": [ { "id": "ledger-subledger-custodian-instrument-statement-reconciliation-break-and-adjustment-record", "name": "Ledger, subledger, custodian, instrument, statement reconciliation, break and adjustment record", "description": "Immutable or successor-versioned position evidence for ledger, subledger, custodian, instrument, statement reconciliation, break and adjustment.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for ledger-subledger-custodian-instrument-statement-reconciliation-break-and-adjustment; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-010", "SRC-014" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "exposure-risk-quality-estimates-provenance-and-correction", "name": "Exposure, risk, quality, estimates, provenance and correction", "description": "Groups governed financial-position context for exposure, risk, quality, estimates, provenance and correction.", "rationale": "Qualify risk and fitness claims without turning the record into a risk engine or audit log.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-009", "SRC-010", "SRC-014", "SRC-015" ], "layers": [ { "id": "exposure-netting-concentration-allowance-and-uncertainty", "name": "Exposure, netting, concentration, allowance and uncertainty", "description": "Groups source-qualified financial-position context for exposure, netting, concentration, allowance and uncertainty.", "source_refs": [ "SRC-001", "SRC-003", "SRC-008", "SRC-009", "SRC-010", "SRC-015" ], "findings": [ { "id": "gross-net-exposure-netting-set-counterparty-collateral-haircut-and-concentration", "name": "Gross, net exposure, netting set, counterparty, collateral, haircut and concentration", "description": "Records gross, net exposure, netting set, counterparty, collateral, haircut and concentration as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-003", "SRC-008", "SRC-009", "SRC-010", "SRC-015" ], "questions": [ { "id": "gross-net-exposure-netting-set-counterparty-collateral-haircut-and-concentration-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish gross, net exposure, netting set, counterparty, collateral, haircut and concentration?", "kind": "measurement", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "gross-net-exposure-netting-set-counterparty-collateral-haircut-and-concentration-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use gross, net exposure, netting set, counterparty, collateral, haircut and concentration, for which purpose and under what authority?", "kind": "interoperability", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "gross-net-exposure-netting-set-counterparty-collateral-haircut-and-concentration-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify gross, net exposure, netting set, counterparty, collateral, haircut and concentration?", "kind": "provenance", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "gross-net-exposure-netting-set-counterparty-collateral-haircut-and-concentration-data", "name": "Gross, net exposure, netting set, counterparty, collateral, haircut and concentration data", "description": "Typed position data for gross, net exposure, netting set, counterparty, collateral, haircut and concentration, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-008", "SRC-009", "SRC-010", "SRC-015" ] } ], "artifacts": [ { "id": "gross-net-exposure-netting-set-counterparty-collateral-haircut-and-concentration-record", "name": "Gross, net exposure, netting set, counterparty, collateral, haircut and concentration record", "description": "Immutable or successor-versioned position evidence for gross, net exposure, netting set, counterparty, collateral, haircut and concentration.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for gross-net-exposure-netting-set-counterparty-collateral-haircut-and-concentration; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-001", "SRC-003", "SRC-008", "SRC-009", "SRC-010", "SRC-015" ] } ], "inline_only_rationale": null }, { "id": "impairment-provision-allowance-reserve-uncertainty-confidence-and-sensitivity", "name": "Impairment, provision, allowance, reserve, uncertainty, confidence and sensitivity", "description": "Records impairment, provision, allowance, reserve, uncertainty, confidence and sensitivity as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-003", "SRC-008", "SRC-009", "SRC-010", "SRC-015" ], "questions": [ { "id": "impairment-provision-allowance-reserve-uncertainty-confidence-and-sensitivity-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish impairment, provision, allowance, reserve, uncertainty, confidence and sensitivity?", "kind": "quality", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "impairment-provision-allowance-reserve-uncertainty-confidence-and-sensitivity-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use impairment, provision, allowance, reserve, uncertainty, confidence and sensitivity, for which purpose and under what authority?", "kind": "decision", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "impairment-provision-allowance-reserve-uncertainty-confidence-and-sensitivity-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify impairment, provision, allowance, reserve, uncertainty, confidence and sensitivity?", "kind": "ownership", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "impairment-provision-allowance-reserve-uncertainty-confidence-and-sensitivity-data", "name": "Impairment, provision, allowance, reserve, uncertainty, confidence and sensitivity data", "description": "Typed position data for impairment, provision, allowance, reserve, uncertainty, confidence and sensitivity, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-008", "SRC-009", "SRC-010", "SRC-015" ] } ], "artifacts": [ { "id": "impairment-provision-allowance-reserve-uncertainty-confidence-and-sensitivity-record", "name": "Impairment, provision, allowance, reserve, uncertainty, confidence and sensitivity record", "description": "Immutable or successor-versioned position evidence for impairment, provision, allowance, reserve, uncertainty, confidence and sensitivity.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for impairment-provision-allowance-reserve-uncertainty-confidence-and-sensitivity; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-001", "SRC-003", "SRC-008", "SRC-009", "SRC-010", "SRC-015" ] } ], "inline_only_rationale": null } ] }, { "id": "source-quality-estimate-revision-restatement-and-audit", "name": "Source, quality, estimate, revision, restatement and audit", "description": "Groups source-qualified financial-position context for source, quality, estimate, revision, restatement and audit.", "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-014", "SRC-015" ], "findings": [ { "id": "source-evidence-method-actor-system-quality-dimension-metric-and-limitation", "name": "Source, evidence, method, actor, system, quality dimension, metric and limitation", "description": "Records source, evidence, method, actor, system, quality dimension, metric and limitation as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-014", "SRC-015" ], "questions": [ { "id": "source-evidence-method-actor-system-quality-dimension-metric-and-limitation-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish source, evidence, method, actor, system, quality dimension, metric and limitation?", "kind": "evidence", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "source-evidence-method-actor-system-quality-dimension-metric-and-limitation-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use source, evidence, method, actor, system, quality dimension, metric and limitation, for which purpose and under what authority?", "kind": "identity", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "source-evidence-method-actor-system-quality-dimension-metric-and-limitation-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify source, evidence, method, actor, system, quality dimension, metric and limitation?", "kind": "authority", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "source-evidence-method-actor-system-quality-dimension-metric-and-limitation-data", "name": "Source, evidence, method, actor, system, quality dimension, metric and limitation data", "description": "Typed position data for source, evidence, method, actor, system, quality dimension, metric and limitation, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-014", "SRC-015" ] } ], "artifacts": [ { "id": "source-evidence-method-actor-system-quality-dimension-metric-and-limitation-record", "name": "Source, evidence, method, actor, system, quality dimension, metric and limitation record", "description": "Immutable or successor-versioned position evidence for source, evidence, method, actor, system, quality dimension, metric and limitation.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for source-evidence-method-actor-system-quality-dimension-metric-and-limitation; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-014", "SRC-015" ] } ], "inline_only_rationale": null }, { "id": "estimate-provisional-adjusted-corrected-revised-restated-superseded-and-retracted", "name": "Estimate, provisional, adjusted, corrected, revised, restated, superseded and retracted", "description": "Records estimate, provisional, adjusted, corrected, revised, restated, superseded and retracted as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-014", "SRC-015" ], "questions": [ { "id": "estimate-provisional-adjusted-corrected-revised-restated-superseded-and-retracted-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish estimate, provisional, adjusted, corrected, revised, restated, superseded and retracted?", "kind": "lifecycle", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "estimate-provisional-adjusted-corrected-revised-restated-superseded-and-retracted-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use estimate, provisional, adjusted, corrected, revised, restated, superseded and retracted, for which purpose and under what authority?", "kind": "classification", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "estimate-provisional-adjusted-corrected-revised-restated-superseded-and-retracted-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify estimate, provisional, adjusted, corrected, revised, restated, superseded and retracted?", "kind": "requirement", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "estimate-provisional-adjusted-corrected-revised-restated-superseded-and-retracted-data", "name": "Estimate, provisional, adjusted, corrected, revised, restated, superseded and retracted data", "description": "Typed position data for estimate, provisional, adjusted, corrected, revised, restated, superseded and retracted, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-014", "SRC-015" ] } ], "artifacts": [ { "id": "estimate-provisional-adjusted-corrected-revised-restated-superseded-and-retracted-record", "name": "Estimate, provisional, adjusted, corrected, revised, restated, superseded and retracted record", "description": "Immutable or successor-versioned position evidence for estimate, provisional, adjusted, corrected, revised, restated, superseded and retracted.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for estimate-provisional-adjusted-corrected-revised-restated-superseded-and-retracted; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-014", "SRC-015" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "lifecycle-reporting-access-retention-and-interoperability", "name": "Lifecycle, reporting, access, retention and interoperability", "description": "Groups governed financial-position context for lifecycle, reporting, access, retention and interoperability.", "rationale": "Govern publication and projections without confusing a position with its report or transport.", "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ], "layers": [ { "id": "lifecycle-approval-disclosure-access-and-records", "name": "Lifecycle, approval, disclosure, access and records", "description": "Groups source-qualified financial-position context for lifecycle, approval, disclosure, access and records.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-011", "SRC-014" ], "findings": [ { "id": "captured-validated-reconciled-approved-reported-restated-closed-and-superseded", "name": "Captured, validated, reconciled, approved, reported, restated, closed and superseded", "description": "Records captured, validated, reconciled, approved, reported, restated, closed and superseded as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-011", "SRC-014" ], "questions": [ { "id": "captured-validated-reconciled-approved-reported-restated-closed-and-superseded-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish captured, validated, reconciled, approved, reported, restated, closed and superseded?", "kind": "lifecycle", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "captured-validated-reconciled-approved-reported-restated-closed-and-superseded-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use captured, validated, reconciled, approved, reported, restated, closed and superseded, for which purpose and under what authority?", "kind": "composition", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "captured-validated-reconciled-approved-reported-restated-closed-and-superseded-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify captured, validated, reconciled, approved, reported, restated, closed and superseded?", "kind": "constraint", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "captured-validated-reconciled-approved-reported-restated-closed-and-superseded-data", "name": "Captured, validated, reconciled, approved, reported, restated, closed and superseded data", "description": "Typed position data for captured, validated, reconciled, approved, reported, restated, closed and superseded, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-011", "SRC-014" ] } ], "artifacts": [ { "id": "captured-validated-reconciled-approved-reported-restated-closed-and-superseded-record", "name": "Captured, validated, reconciled, approved, reported, restated, closed and superseded record", "description": "Immutable or successor-versioned position evidence for captured, validated, reconciled, approved, reported, restated, closed and superseded.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for captured-validated-reconciled-approved-reported-restated-closed-and-superseded; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-011", "SRC-014" ] } ], "inline_only_rationale": null }, { "id": "confidentiality-purpose-access-embargo-license-retention-legal-hold-tombstone-and-audit", "name": "Confidentiality, purpose, access, embargo, license, retention, legal hold, tombstone and audit", "description": "Records confidentiality, purpose, access, embargo, license, retention, legal hold, tombstone and audit as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-011", "SRC-014" ], "questions": [ { "id": "confidentiality-purpose-access-embargo-license-retention-legal-hold-tombstone-and-audit-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish confidentiality, purpose, access, embargo, license, retention, legal hold, tombstone and audit?", "kind": "access", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "confidentiality-purpose-access-embargo-license-retention-legal-hold-tombstone-and-audit-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use confidentiality, purpose, access, embargo, license, retention, legal hold, tombstone and audit, for which purpose and under what authority?", "kind": "relationship", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "confidentiality-purpose-access-embargo-license-retention-legal-hold-tombstone-and-audit-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify confidentiality, purpose, access, embargo, license, retention, legal hold, tombstone and audit?", "kind": "process", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "confidentiality-purpose-access-embargo-license-retention-legal-hold-tombstone-and-audit-data", "name": "Confidentiality, purpose, access, embargo, license, retention, legal hold, tombstone and audit data", "description": "Typed position data for confidentiality, purpose, access, embargo, license, retention, legal hold, tombstone and audit, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-011", "SRC-014" ] } ], "artifacts": [ { "id": "confidentiality-purpose-access-embargo-license-retention-legal-hold-tombstone-and-audit-record", "name": "Confidentiality, purpose, access, embargo, license, retention, legal hold, tombstone and audit record", "description": "Immutable or successor-versioned position evidence for confidentiality, purpose, access, embargo, license, retention, legal hold, tombstone and audit.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for confidentiality-purpose-access-embargo-license-retention-legal-hold-tombstone-and-audit; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-011", "SRC-014" ] } ], "inline_only_rationale": null } ] }, { "id": "statement-regulatory-message-and-linked-data-projections", "name": "Statement, regulatory, message and linked-data projections", "description": "Groups source-qualified financial-position context for statement, regulatory, message and linked-data projections.", "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ], "findings": [ { "id": "financial-statement-line-account-report-regulatory-return-and-analytical-view-binding", "name": "Financial statement line, account report, regulatory return and analytical view binding", "description": "Records financial statement line, account report, regulatory return and analytical view binding as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ], "questions": [ { "id": "financial-statement-line-account-report-regulatory-return-and-analytical-view-binding-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish financial statement line, account report, regulatory return and analytical view binding?", "kind": "interoperability", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "financial-statement-line-account-report-regulatory-return-and-analytical-view-binding-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use financial statement line, account report, regulatory return and analytical view binding, for which purpose and under what authority?", "kind": "state", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "financial-statement-line-account-report-regulatory-return-and-analytical-view-binding-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify financial statement line, account report, regulatory return and analytical view binding?", "kind": "event", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "financial-statement-line-account-report-regulatory-return-and-analytical-view-binding-data", "name": "Financial statement line, account report, regulatory return and analytical view binding data", "description": "Typed position data for financial statement line, account report, regulatory return and analytical view binding, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ] } ], "artifacts": [ { "id": "financial-statement-line-account-report-regulatory-return-and-analytical-view-binding-record", "name": "Financial statement line, account report, regulatory return and analytical view binding record", "description": "Immutable or successor-versioned position evidence for financial statement line, account report, regulatory return and analytical view binding.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for financial-statement-line-account-report-regulatory-return-and-analytical-view-binding; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ] } ], "inline_only_rationale": null }, { "id": "ifrs-iso20022-xbrl-imf-ecb-sec-lei-currency-prov-dqv-and-time-projection", "name": "IFRS, ISO 20022, XBRL, IMF, ECB, SEC, LEI, currency, PROV, DQV and time projection", "description": "Records ifrs, iso 20022, xbrl, imf, ecb, sec, lei, currency, prov, dqv and time projection as source-qualified position context while account, instrument, party, transaction, journal, valuation, statement, policy, audit and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ], "questions": [ { "id": "ifrs-iso20022-xbrl-imf-ecb-sec-lei-currency-prov-dqv-and-time-projection-q01", "text": "What stable identity, position version, class, amount or quantity, unit, scope and explicit unknown establish ifrs, iso 20022, xbrl, imf, ecb, sec, lei, currency, prov, dqv and time projection?", "kind": "interoperability", "answer_data": [ "position, subject, account, instrument and external master identifiers", "typed quantity or amount, currency or unit, classification, valuation and schema version", "unknown, disputed, estimated, provisional, restricted and not-applicable states" ] }, { "id": "ifrs-iso20022-xbrl-imf-ecb-sec-lei-currency-prov-dqv-and-time-projection-q02", "text": "Who owns, holds, controls, custodies, measures, asserts, reviews, approves, reports or may use ifrs, iso 20022, xbrl, imf, ecb, sec, lei, currency, prov, dqv and time projection, for which purpose and under what authority?", "kind": "lifecycle", "answer_data": [ "reporting entity, holder, owner, issuer, counterparty, custodian, actor and system", "purpose, accounting or statistical basis, authority, policy, access, confidentiality and retention", "conflict, exception, escalation, segregation of duties and accountability" ] }, { "id": "ifrs-iso20022-xbrl-imf-ecb-sec-lei-currency-prov-dqv-and-time-projection-q03", "text": "Which as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times, source, method and uncertainty qualify ifrs, iso 20022, xbrl, imf, ecb, sec, lei, currency, prov, dqv and time projection?", "kind": "measurement", "answer_data": [ "distinct stock, flow, operational, reporting and knowledge times", "source, method, valuation run, evidence, quality, confidence and limitation", "movement, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "ifrs-iso20022-xbrl-imf-ecb-sec-lei-currency-prov-dqv-and-time-projection-data", "name": "IFRS, ISO 20022, XBRL, IMF, ECB, SEC, LEI, currency, PROV, DQV and time projection data", "description": "Typed position data for ifrs, iso 20022, xbrl, imf, ecb, sec, lei, currency, prov, dqv and time projection, qualified by subject, version, as-of time, unit, basis, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ] } ], "artifacts": [ { "id": "ifrs-iso20022-xbrl-imf-ecb-sec-lei-currency-prov-dqv-and-time-projection-record", "name": "IFRS, ISO 20022, XBRL, IMF, ECB, SEC, LEI, currency, PROV, DQV and time projection record", "description": "Immutable or successor-versioned position evidence for ifrs, iso 20022, xbrl, imf, ecb, sec, lei, currency, prov, dqv and time projection.", "media_or_form": [ "logical financial-position specification assertion", "snapshot, classification, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval or projection record" ], "serial": true, "identity_strategy": "Position ID plus independent position version, subject and account or instrument references, as-of time, valuation or reporting basis and artifact kind for ifrs-iso20022-xbrl-imf-ecb-sec-lei-currency-prov-dqv-and-time-projection; an amount, date, label, account number or digest never identifies a position alone.", "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ] } ], "inline_only_rationale": null } ] } ] } ] }, "functions": [ { "id": "register-position", "name": "Register a financial position", "description": "Governed operation to register a financial position without autonomous posting, settlement, reclassification, netting, valuation approval, impairment, write-off, restatement, disclosure, certification, access widening or records disposition.", "inputs": [ "owner", "purpose", "subject and position boundary" ], "outputs": [ "stable position and version head" ], "preconditions": [ "namespace, identity, authority, subject, account or instrument and duplicate checks pass" ], "effects": [ "a position aggregate exists without posting a transaction or creating an account" ], "source_refs": [ "SRC-001", "SRC-004", "SRC-006", "SRC-014" ] }, { "id": "capture-position-snapshot", "name": "Capture a position snapshot", "description": "Governed operation to capture a position snapshot without autonomous posting, settlement, reclassification, netting, valuation approval, impairment, write-off, restatement, disclosure, certification, access widening or records disposition.", "inputs": [ "position head", "quantity or amount", "as-of time and source" ], "outputs": [ "successor position snapshot" ], "preconditions": [ "subject, key, class, unit, time, basis, source, status and expected revision checks pass" ], "effects": [ "a qualified snapshot is appended without rewriting history" ], "source_refs": [ "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010" ] }, { "id": "bind-parties-accounts-instruments-and-portfolios", "name": "Bind parties, accounts, instruments and portfolios", "description": "Governed operation to bind parties, accounts, instruments and portfolios without autonomous posting, settlement, reclassification, netting, valuation approval, impairment, write-off, restatement, disclosure, certification, access widening or records disposition.", "inputs": [ "position", "external master identifiers", "relationship authority" ], "outputs": [ "non-owning relationship set" ], "preconditions": [ "role, direction, cardinality, validity, provenance and master-system checks pass" ], "effects": [ "external lifecycles remain authoritative" ], "source_refs": [ "SRC-001", "SRC-005", "SRC-008", "SRC-009", "SRC-012" ] }, { "id": "classify-and-recognize-position", "name": "Classify and recognize or derecognize a position", "description": "Governed operation to classify and recognize or derecognize a position without autonomous posting, settlement, reclassification, netting, valuation approval, impairment, write-off, restatement, disclosure, certification, access widening or records disposition.", "inputs": [ "position", "classification and recognition basis", "authorized decision" ], "outputs": [ "successor classification or recognition assertion" ], "preconditions": [ "scheme, version, reporting basis, evidence, authority and effective-time checks pass" ], "effects": [ "classification and recognition do not post entries or alter external masters" ], "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-008", "SRC-009" ] }, { "id": "record-quantity-and-valuation", "name": "Record quantity and monetary valuation", "description": "Governed operation to record quantity and monetary valuation without autonomous posting, settlement, reclassification, netting, valuation approval, impairment, write-off, restatement, disclosure, certification, access widening or records disposition.", "inputs": [ "position", "quantity and unit", "valuation basis and inputs" ], "outputs": [ "qualified measurement assertion" ], "preconditions": [ "currency, unit, price, FX rate, multiplier, rounding, basis, method, run, uncertainty and source checks pass" ], "effects": [ "quantity and valuation stay separate and no rate or fair value is autonomously approved" ], "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-006", "SRC-013" ] }, { "id": "record-availability-and-encumbrance", "name": "Record availability and encumbrance", "description": "Governed operation to record availability and encumbrance without autonomous posting, settlement, reclassification, netting, valuation approval, impairment, write-off, restatement, disclosure, certification, access widening or records disposition.", "inputs": [ "position", "restriction assertion", "external authority" ], "outputs": [ "qualified availability state" ], "preconditions": [ "restriction type, amount, priority, beneficiary, legal basis, effective interval and evidence checks pass" ], "effects": [ "legal title, economic ownership, custody and usability remain distinct" ], "source_refs": [ "SRC-001", "SRC-005", "SRC-008", "SRC-009" ] }, { "id": "record-movement-and-rollforward", "name": "Record movement and rollforward bindings", "description": "Governed operation to record movement and rollforward bindings without autonomous posting, settlement, reclassification, netting, valuation approval, impairment, write-off, restatement, disclosure, certification, access widening or records disposition.", "inputs": [ "opening and closing positions", "transaction or adjustment references", "rollforward basis" ], "outputs": [ "movement bridge and exception evidence" ], "preconditions": [ "stock, flow, currency, unit, sign, event type, time, source and completeness checks pass" ], "effects": [ "the model binds movements but does not post, settle or recalculate them" ], "source_refs": [ "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-010" ] }, { "id": "reconcile-assess-quality-and-correct", "name": "Reconcile, assess quality and correct", "description": "Governed operation to reconcile, assess quality and correct without autonomous posting, settlement, reclassification, netting, valuation approval, impairment, write-off, restatement, disclosure, certification, access widening or records disposition.", "inputs": [ "position version", "comparison source and quality rules", "authorized correction decision" ], "outputs": [ "reconciliation result, quality assertion and successor correction" ], "preconditions": [ "scope, tolerance, metric, source, reason, authority, revision, evidence and audit checks pass" ], "effects": [ "breaks and corrections are appended without silently rewriting issued values" ], "source_refs": [ "SRC-004", "SRC-005", "SRC-006", "SRC-010", "SRC-014", "SRC-015" ] }, { "id": "approve-report-restate-or-supersede", "name": "Approve, report, restate or supersede a position", "description": "Governed operation to approve, report, restate or supersede a position without autonomous posting, settlement, reclassification, netting, valuation approval, impairment, write-off, restatement, disclosure, certification, access widening or records disposition.", "inputs": [ "position head", "review evidence", "authorized lifecycle decision" ], "outputs": [ "successor lifecycle and reporting assertion" ], "preconditions": [ "expected revision, approval, reporting basis, materiality, disclosure, effective time and retention checks pass" ], "effects": [ "position lifecycle remains distinct from statement and filing lifecycles" ], "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-011", "SRC-014" ] }, { "id": "query-project-retain-and-audit", "name": "Query, project, retain and audit", "description": "Governed operation to query, project, retain and audit without autonomous posting, settlement, reclassification, netting, valuation approval, impairment, write-off, restatement, disclosure, certification, access widening or records disposition.", "inputs": [ "position", "target profile", "purpose-bound access and records policy" ], "outputs": [ "filtered projection, retention result or audit event" ], "preconditions": [ "purpose, authority, mapping, loss, confidentiality, hold, digest and retention checks pass" ], "effects": [ "restricted financial data stays governed and projections declare loss" ], "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ] } ], "composition": [ { "target": "WM-ECO-015", "relation": "REFERENCE", "purpose": "Resolve the candidate Financial Account parent while keeping account identity, parties, currency, state and rules external.", "required": false, "source_refs": [ "SRC-005", "SRC-006", "SRC-014" ] }, { "target": "WM-ECO-004", "relation": "REFERENCE", "purpose": "Resolve currency, monetary unit or instrument identity while retaining position-specific subject, quantity, amount, basis and as-of state.", "required": true, "source_refs": [ "SRC-005", "SRC-008", "SRC-013" ] }, { "target": "WM-ECO-018", "relation": "REFERENCE", "purpose": "Allow a Financial Statement to compose or aggregate positions without making the position own statement presentation or filing lifecycle.", "required": false, "source_refs": [ "SRC-002", "SRC-004", "SRC-006" ] }, { "target": "Party, Ledger, Portfolio, Fund, Contract, Transaction, Journal Entry, Valuation, Price, FX Rate, Reconciliation, Filing, Policy, Audit and Records models", "relation": "REFERENCE", "purpose": "Resolve authoritative external identities, operations, decisions and evidence without duplicating their lifecycles.", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-005", "SRC-008", "SRC-009", "SRC-010", "SRC-012", "SRC-014" ] }, { "target": "IFRS 2026 and Accounting Taxonomy 2025, ISO 20022 cash management, XBRL 2.1, IMF BPM7 and GFSM 2014, ECB MFI 2024, SEC 2026, LEI-CDF 3.1, ISO 4217, PROV-O, DQV and RFC 3339", "relation": "ALIGN", "purpose": "Project version-pinned accounting, messaging, digital-reporting, statistical, regulatory, identity, currency, provenance, quality and time views with declared loss.", "required": false, "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ] } ], "serviceLayers": { "dimension": { "owner_package_requirements": [ "Dimension owner, namespace authority, financial governance mandate and accountable position owner", "Authoritative Party, Account, Ledger, Portfolio, Instrument, Contract, Transaction, Journal, Valuation, Price, FX Rate, Statement, Filing, Policy, Audit and Records registries", "Approved accounting, statistical, regulatory, currency, unit, taxonomy, valuation, reconciliation, privacy, access, retention and interoperability profiles", "Role, delegation, segregation-of-duties, approval, reporting, correction, restatement, withdrawal and agent-operation policies" ], "namespace_guidance": "Mint position, position-version, snapshot, quantity, valuation, restriction, movement, reconciliation, quality, correction, approval and projection IDs; preserve every external master identifier.", "registry_links": [ "https://ver.cy/models/", "https://ver.cy/model-agent-protocol.md" ] }, "canon_and_patch": { "canonicalization_rules": [ "Canonicalize a position by authoritative position identifier, owner namespace, subject, account or instrument scope, position class, reporting or valuation basis and as-of time, never by amount, title, date or digest alone.", "Keep position, account, instrument, party, transaction, journal entry, valuation, financial statement, filing, audit and records independently identifiable." ], "patch_rules": [ "Extensions declare identity, classification, quantity, valuation, temporal, restriction, risk, quality, access, lifecycle and interoperability effects.", "Reported or approved snapshots are immutable; changes create linked successors or explicit new measurement or reporting bases with reason, compatibility, migration and review.", "Never silently change subject, account, instrument, class, amount, quantity, currency, unit, sign, as-of time, recognition, valuation basis, source, restriction, netting or quality state." ], "compatibility_rules": [ "Ignore additive fields only when identity, subject, classification, amount, unit, time, basis, authority, access and provenance survive.", "Every projection pins standard, taxonomy, message, currency-list and mapping versions and declares aggregation, precision, timing and semantic loss." ] }, "artifact_rules": { "identity_priority": [ "Authoritative master-system identifier for each position, snapshot, valuation, reconciliation, correction, approval or artifact, qualified by issuer, namespace and record kind.", "Governed globally resolvable position IRI.", "Dimension UUID or ULID when neither preceding identifier exists." ], "timestamp_rule": "Use RFC 3339 timestamps with seconds and explicit offset or Z; distinguish as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times whenever they differ.", "serial_naming_rule": "Use {position-id}--{position-version}--{as-of-time}--{valuation-or-reporting-basis}--{artifact-kind}.", "integrity_rule": "Store digest, media type, record kind, subject and account or instrument scope, amount and unit, taxonomy and policy versions, actor, distinct event and knowledge times, confidentiality marking and provenance." }, "policies": [ "The position owns time-bound quantitative assertions, qualifiers, versions and projections but not external account, instrument, party, transaction, journal, valuation-run, statement, filing, policy, audit or records masters.", "A balance is qualified by subject, scope, class, unit, as-of time, recognition and valuation basis, restrictions, source and provenance; it is not timeless ground truth.", "Legal title, economic ownership, control, custody, availability and collateral status must remain distinguishable.", "Agents cannot autonomously post, settle, reclassify, net, value, impair, write off, restate, disclose, certify, widen access or dispose financial records without delegated authority." ], "crud": { "read": [ "Resolve position head, subject, account or instrument, class, amount, quantity, unit, time, recognition, valuation, restriction, movement, reconciliation, quality, lifecycle, access and projection loss under the permitted view." ], "create": [ "Bind stable identity, owner, purpose, subject, account or instrument, position class, unit, as-of time, measurement or reporting basis, source authority and initial lifecycle before accepting a snapshot." ], "update": [ "Append successor snapshots, classifications, valuations, restrictions, movement links, reconciliations, quality assertions, corrections, approvals, restatements and lifecycle events with reason, authority, expected revision, event time and knowledge time." ], "delete": [ "Apply legal hold, financial-record, regulatory, audit, privacy and adopting-Dimension retention policy; withdraw or tombstone only the catalog view without cascading to external masters, and let authoritative systems execute physical disposition." ] }, "roles": [ { "name": "Position owner", "responsibilities": [ "Own purpose, scope, reporting basis, lifecycle, compatibility and accountable use." ] }, { "name": "Account or portfolio steward", "responsibilities": [ "Own account, portfolio and ledger references, position keys, balance types and reconciliation scope." ] }, { "name": "Instrument and reference-data steward", "responsibilities": [ "Own instrument, issuer, counterparty, currency, unit, classification and identifier references." ] }, { "name": "Valuation and risk authority", "responsibilities": [ "Own measurement bases, prices, FX rates, models, assumptions, uncertainty, exposures, allowances and approvals." ] }, { "name": "Controller and quality reviewer", "responsibilities": [ "Own recognition, classification, materiality, rollforward, reconciliation, exceptions, corrections and restatements." ] }, { "name": "Access, regulatory and records authority", "responsibilities": [ "Own disclosure, confidentiality, purpose, access, filing, embargo, retention, legal hold and disposition policy." ] }, { "name": "Interoperability steward", "responsibilities": [ "Own taxonomy and message versions, currency code lists, mappings, conformance evidence and declared loss." ] } ], "access": { "default_rule": "Deny unreleased, confidential, personal, market-sensitive, account-level, counterparty, valuation-input, collateral, netting, risk, regulatory or reconstruction-capable data unless a purpose-bound policy permits the minimum necessary view.", "scopes": [ "bundle", "layer", "finding", "artifact" ], "exceptions": [ "Declared regulatory, accounting, risk, audit, legal, incident or subject-rights access must cite authority, scope, purpose and time limit and must be logged." ], "audit_requirements": [ "Log actor, agent, role, purpose, position and version, operation, authority, policy, RFC 3339 time, affected measurements or references, source revision and outcome without duplicating restricted financial data." ] }, "agents_bootstrap": { "filename": "AGENTS.md", "required_fields": [ "Name", "Type", "Specification URL", "Storage type URL", "Interface URL", "Processes URL" ], "read_order": [ "Read Dimension financial governance, namespace, accounting or statistical basis, taxonomy, valuation, privacy, access, retention and agent policies.", "Read this position and linked party, account, ledger, portfolio, instrument, transaction, journal, valuation, statement, filing, audit and records models before mutation." ] } }, "coverage": { "claim": "WM-ECO-017 covers one governed financial position or balance from identity and subject scope through classification, quantity, monetary amount, recognition, availability, valuation, time, movement, reconciliation, exposure, quality, correction, lifecycle, access, reporting and projections. Framework-specific rules, restricted source text and independent external review remain deferred.", "confidence": "medium", "checklist": [ { "dimension": "identity", "status": "covered", "notes": "Identity is explicit; accounting, statistical, regulatory, valuation, risk, jurisdiction and external-review profiles remain held where applicable." }, { "dimension": "classification and direct properties", "status": "covered", "notes": "Classification and direct properties is explicit; accounting, statistical, regulatory, valuation, risk, jurisdiction and external-review profiles remain held where applicable." }, { "dimension": "recognition and observation", "status": "covered", "notes": "Recognition and observation is explicit; accounting, statistical, regulatory, valuation, risk, jurisdiction and external-review profiles remain held where applicable." }, { "dimension": "capabilities and possible actions", "status": "covered", "notes": "Capabilities and possible actions is explicit; accounting, statistical, regulatory, valuation, risk, jurisdiction and external-review profiles remain held where applicable." }, { "dimension": "composition", "status": "covered", "notes": "Composition is explicit; accounting, statistical, regulatory, valuation, risk, jurisdiction and external-review profiles remain held where applicable." }, { "dimension": "lifecycle", "status": "covered", "notes": "Lifecycle is explicit; accounting, statistical, regulatory, valuation, risk, jurisdiction and external-review profiles remain held where applicable." }, { "dimension": "relationships", "status": "covered", "notes": "Relationships is explicit; accounting, statistical, regulatory, valuation, risk, jurisdiction and external-review profiles remain held where applicable." }, { "dimension": "temporal", "status": "covered", "notes": "Temporal is explicit; accounting, statistical, regulatory, valuation, risk, jurisdiction and external-review profiles remain held where applicable." }, { "dimension": "spatial", "status": "not-applicable", "notes": "Spatial properties are not intrinsic; jurisdiction, market, branch, custody and asset locations remain references when relevant." }, { "dimension": "provenance", "status": "covered", "notes": "Provenance is explicit; accounting, statistical, regulatory, valuation, risk, jurisdiction and external-review profiles remain held where applicable." }, { "dimension": "ownership and stewardship", "status": "covered", "notes": "Ownership and stewardship is explicit; accounting, statistical, regulatory, valuation, risk, jurisdiction and external-review profiles remain held where applicable." }, { "dimension": "validation and quality", "status": "covered", "notes": "Validation and quality is explicit; accounting, statistical, regulatory, valuation, risk, jurisdiction and external-review profiles remain held where applicable." }, { "dimension": "access and privacy", "status": "covered", "notes": "Access and privacy is explicit; accounting, statistical, regulatory, valuation, risk, jurisdiction and external-review profiles remain held where applicable." }, { "dimension": "retention and deletion", "status": "covered", "notes": "Retention and deletion is explicit; accounting, statistical, regulatory, valuation, risk, jurisdiction and external-review profiles remain held where applicable." }, { "dimension": "interoperability", "status": "covered", "notes": "Interoperability is explicit; accounting, statistical, regulatory, valuation, risk, jurisdiction and external-review profiles remain held where applicable." }, { "dimension": "authority and ethics", "status": "covered", "notes": "Authority and ethics is explicit; accounting, statistical, regulatory, valuation, risk, jurisdiction and external-review profiles remain held where applicable." } ], "known_omissions": [ "Claude and Grok each timed out on one bounded attempt; no independent external result was admitted.", "The candidate WM-ECO-015 parent and WM-ECO-004 reference plus incoming WM-ECO-018 composition remain unapproved relation-ledger proposals.", "Banking capital, insurance solvency, derivatives margin, securities settlement, tax, treasury, fund accounting, crypto assets and jurisdiction-specific filings require separate profiles.", "IFRS text and taxonomy are used only within their public licensing and access boundaries; no restricted clause was inferred.", "BPM7 is cited as the March 2025 white-cover pre-edited version and must be repinned when the final edited publication is adopted." ], "conflicts": [ "Financial position, account balance, statement of financial position, instrument holding, exposure, journal balance and regulatory return are related but not interchangeable identities.", "Quantity, nominal amount, carrying amount, fair value, market value, available balance and risk exposure require distinct measures and bases.", "Legal title, economic ownership, control, custody, availability, pledge, collateral and netting rights require distinct relationships or states.", "Stock at an instant, flow during a period, transaction date, settlement date, booking time, valuation time, report time and knowledge time must not be collapsed." ], "regional_assumptions": [ "Recognition, valuation, offsetting, presentation, prudential treatment, disclosure, confidentiality, retention and certification depend on framework, jurisdiction, regulator, entity and reporting period.", "IFRS, ISO 20022, XBRL, IMF, ECB and SEC are overlapping accounting, messaging, statistical, central-bank and filing profiles; none is universal." ], "adversarial_checks": [ "Reject a package that collapses a position into its account, instrument, transaction, journal entry, valuation or financial statement.", "Reject an amount without subject and scope, position class, currency or unit, as-of time, measurement or reporting basis, source and provenance.", "Reject silent netting, offsetting, unit conversion, FX translation, valuation, impairment, correction, restatement or exposure calculation.", "Reject a timestamp without seconds and explicit offset or Z, or a model that collapses event and knowledge time.", "Reject autonomous posting, settlement, reclassification, valuation approval, disclosure, certification, access widening or records disposition.", "Reject a projection that hides taxonomy, currency-list, precision, dimensions, sign, balance type, basis, restrictions, provenance or information loss." ] }, "researchAdjudication": { "providerMode": "single-provider-waiver", "activeProviders": [ "codex" ], "waivedProviders": [ "claude", "grok" ], "providerPolicy": { "contract_version": "1.0.0", "mode": "single-provider-waiver", "effective_at": "2026-09-06T00:00:00Z", "scope": "Canonical single-stream subject-model research after the six-workstream consolidation", "active_providers": [ "codex" ], "waived_providers": [ { "provider": "claude", "authorized_by": "repository owner", "authorized_at": "2026-09-06T00:00:00Z", "reason": "Claude produced no result on prior 1800-second and 900-second attempts and again timed out on bounded 600-second Sonnet and 300-second Haiku passes. The owner prioritized completion over provider availability." }, { "provider": "grok", "authorized_by": "repository owner", "authorized_at": "2026-09-06T00:00:00Z", "reason": "The repository owner authorized completion without Grok when Grok is unavailable, slow or schema-invalid. Grok may still be attempted as a bounded supplemental reviewer, but its failure never blocks a valid Claude plus no-tools result." } ], "review_rule": "Codex may complete source-grounded fallback research after bounded Claude and Grok attempts fail. It requires a separate no-tools adversarial audit and remains reviewable-draft with a visible absence-of-external-review hold.", "supplemental_provider_attempts": [ { "provider": "claude", "required": false, "maximum_attempts": 1, "failure_policy": "record-and-continue", "admission_rule": "Use only a locally schema-valid result whose sources and boundaries survive adjudication." }, { "provider": "grok", "required": false, "maximum_attempts": 1, "failure_policy": "record-and-continue", "admission_rule": "Use only a locally schema-valid result whose sources and boundaries survive adjudication." } ] }, "boundaryDecision": { "entry_kind": "aggregate", "status": "accepted-with-profile-boundary", "rationale": "The root is a versioned time-bound quantitative position aggregate. Financial account, money or instrument, party, transaction, journal entry, valuation process, financial statement, filing, audit and records remain external masters." }, "decisions": [ { "concept": "Position, account and statement ambiguity", "disposition": "accepted-with-explicit-boundary", "rationale": "A position is one time-bound quantitative assertion; an account is an operational master and a statement is a governed report that may aggregate or present positions." }, { "concept": "WM-ECO-015 parent signal", "disposition": "accepted-as-unapproved-reference", "rationale": "The parent signal is not a frozen relation row and grants no ownership, mutation or cascade authority." }, { "concept": "WM-ECO-004 reference relation", "disposition": "accepted-as-candidate-reference", "rationale": "The relation ledger proposes a reference to Money / Instrument; its identity and lifecycle stay external while position-specific quantity, value, basis and time remain local." }, { "concept": "WM-ECO-018 incoming composition", "disposition": "accepted-as-candidate-incoming-composition", "rationale": "A Financial Statement may compose or aggregate positions, but the position never owns statement presentation, approval, filing or publication." }, { "concept": "Stock and flow semantics", "disposition": "accepted", "rationale": "A position is a stock at an instant or as-of boundary. Transactions, additions, reductions, FX, price and other changes are flows or bridges and remain separately identified." }, { "concept": "Quantity, valuation and availability", "disposition": "accepted", "rationale": "Quantity, nominal amount, carrying amount, fair value, available balance and risk exposure are separate measures with explicit units, bases and provenance." }, { "concept": "Ownership, control and restrictions", "disposition": "accepted", "rationale": "Legal title, economic ownership, control, custody, availability, pledge, collateral, freeze and netting rights remain distinct relationships or states." }, { "concept": "Multiple temporal axes", "disposition": "accepted", "rationale": "As-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times remain distinct and RFC 3339-qualified when timestamps." }, { "concept": "Framework and jurisdiction profiles", "disposition": "accepted-with-profile-hold", "rationale": "IFRS, ISO 20022, XBRL, IMF, ECB and SEC have overlapping accounting, messaging, statistical and regulatory scopes. Mappings require explicit framework, version, jurisdiction and information loss." }, { "concept": "Single-provider waiver and no-tools audit", "disposition": "accepted-with-mandatory-hold", "rationale": "One bounded Claude Sonnet and one bounded Grok attempt each timed out after 120 seconds. Codex separately audits the frozen validated result and comparison locally without tools or new research facts; assurance remains reviewable-draft." } ], "publicationHolds": [ "Absence-of-external-review hold: one Claude Sonnet and one Grok attempt for WM-ECO-017 each timed out after 120 seconds; no external research result was admitted.", "Relation hold: WM-ECO-015 is only a parent signal; WM-ECO-004 REFERENCE and incoming WM-ECO-018 COMPOSE remain candidate relation-ledger entries without canonical approval.", "Boundary hold: position, account, instrument, party, transaction, journal entry, valuation, financial statement, filing, audit and records must remain separate identities.", "Measurement hold: quantity, nominal amount, carrying amount, fair value, market value, available balance and risk exposure require explicit unit, basis, source, method and uncertainty.", "Temporal hold: stock, flow, as-of, trade, effective, settlement, booking, valuation, reporting, observation, ingestion and knowledge times must never be silently collapsed.", "Authority hold: posting, settlement, classification, netting, valuation approval, impairment, write-off, correction, restatement, disclosure, certification, access widening and disposition require delegated authority.", "Restricted-source hold: IFRS material is used only within public access and licensing boundaries; no restricted clauses were inspected or inferred.", "Edition hold: BPM7 is pinned to the March 2025 white-cover pre-edited version and must be repinned when an adopted final edited publication is selected.", "Interoperability hold: every IFRS, ISO 20022, XBRL, IMF, ECB, SEC, GLEIF, ISO 4217, PROV, DQV and time projection requires version pins, conformance evidence and information-loss declarations.", "Privacy hold: confidential, personal, account-level, market-sensitive, counterparty, valuation, collateral, netting and regulatory data require purpose-bound access and minimization.", "Independent external review was explicitly waived by the repository owner; this codex-only result remains a reviewable draft." ], "deferredResearch": [ "Canonically approve or reject the WM-ECO-015, WM-ECO-004 and WM-ECO-018 edges and register Party, Ledger, Portfolio, Fund, Contract, Transaction, Journal, Valuation, Price, FX Rate, Reconciliation, Filing, Audit and Records edges.", "Create banking capital, insurance solvency, derivatives margin, securities settlement, tax, treasury, fund-accounting, crypto-asset and jurisdiction-specific filing profiles.", "Conformance-test position keys, units, balance types, valuation bases, stock-flow bridges, restrictions, reconciliations and projections against concrete ledgers, messages and filings.", "Validate organization-specific posting, valuation, netting, disclosure, certification, legal hold, retention and disposition policies.", "Inspect licensed requirements under authorized access before making clause-level IFRS or ISO conformance claims.", "Obtain independent external review before promoting beyond reviewable-draft assurance." ] }, "statistics": { "sources": 16, "bundles": 6, "layers": 12, "findings": 24, "questions": 72, "artifacts": 24, "functions": 10 } }