# Vercy AI instruction - YAML 1.2 (JSON-compatible) { "vercy": "1.0-draft", "publication": { "status": "published", "adjudicationStatus": "reviewable-draft", "publishableCanonical": false, "generatedAt": "2026-09-06T14:18:34Z", "synthesisSha256": "8c31cc930be76ecb0f19e6061e09be44726888f17031cd125d67e60adb6d890f", "providerMode": "single-provider-waiver", "providers": [ "Codex" ], "waivedProviders": [ "Claude", "Grok" ] }, "metaModel": { "id": "WM-ECO-018", "registryId": "vr.wm-eco-018", "name": "Financial Statement", "version": "0.3.0-research.1", "previousVersions": [], "entryKind": "aggregate", "family": "World Models", "category": "Society, people and institutions", "industry": [ "Cross-industry" ], "domain": [ "SOC.ECO.STA" ], "tags": [ "financial", "statement", "soc.eco.sta" ], "status": "published" }, "canonicalUrl": "https://ver.cy/models/wm-eco-018-financial-statement/", "sourceUrl": "https://github.com/ver-cy/world-models/tree/feat/mega-model-registry/publications/wm-eco-018-financial-statement", "model": { "registry_id": "vr.wm-eco-018", "model_id": "WM-ECO-018", "name": "Financial Statement", "entry_kind": "aggregate", "purpose": "Represent one governed financial statement or complete statement set so agents can interpret who reports, for which period and framework, which facts and disclosures are asserted, how they were prepared and validated, and which version was authorized without confusing the report with its source ledgers, audit or filing.", "scope_statement": "Owns report identity, versions, purpose, type and lifecycle; reporting-entity, perimeter and control references; accounting framework, jurisdiction, taxonomy and compliance claims; annual, interim, instant, duration and comparative periods; functional and presentation currency references, units and rounding; statement set, sections, lines, facts, contexts, dimensions, totals, notes, disclosures, policies and cross-references; comparatives, reclassifications, amendments and restatements; external accounting-policy, estimate, ledger, position, trial-balance, consolidation and elimination bindings; calculation, validation, reconciliation, materiality, quality and lineage evidence; preparer, reviewer, governance, auditor, authorization, filing and publication references; access, retention and version-pinned human, XBRL, Inline XBRL, OIM, ESEF and jurisdictional projections. External entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain authoritative.", "in_scope": [ "Statement identity, reporting entity and perimeter, framework, taxonomy, reporting and comparative periods, currencies, units, statement-set structure, facts, contexts, dimensions, notes and disclosures", "Policies and estimates bindings, source lineage, calculations, validation, reconciliation, quality, assurance references, authorization, amendments, lifecycle, access, filing and interoperability projections" ], "out_of_scope": [ "Owning Reporting Entity, Control, Account, Ledger, Position, Transaction, Journal Entry, Trial Balance, Consolidation Run, Accounting Policy, Estimate Decision, Audit Engagement, Audit Opinion, Filing, Publication or Records masters", "Treating a presented statement fact as the authoritative account, position or transaction, or treating a validation result as audit assurance", "Autonomous posting, consolidation, calculation-driven mutation, reclassification, valuation, approval, audit, signing, filing, publication, restatement, disclosure, access widening or physical records disposition" ], "boundary_notes": [ { "neighbor": "WM-REC-002 parent signal", "distinction": "The unfrozen record parent may provide generic record context but grants no ownership, mutation or cascade authority over the financial-statement lifecycle.", "source_refs": [ "SRC-006", "SRC-015" ] }, { "neighbor": "WM-ECO-017 Financial Position / Balance", "distinction": "The candidate composition allows a statement to report positions or balances. Each position remains a time-bound quantitative master while the statement owns presentation and report-version context.", "source_refs": [ "SRC-002", "SRC-005", "SRC-006" ] }, { "neighbor": "Account, transaction, journal, trial balance and consolidation", "distinction": "These objects supply operational and accounting facts or transformations. The statement binds their outputs and provenance without posting or executing consolidation.", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-011", "SRC-015" ] }, { "neighbor": "Audit opinion, filing and publication", "distinction": "Independent assurance, regulator submission and public distribution have separate authorities and lifecycles. The statement stores qualified references and status observations only.", "source_refs": [ "SRC-002", "SRC-009", "SRC-010", "SRC-012", "SRC-013", "SRC-014" ] }, { "neighbor": "IFRS, XBRL, SEC, US GAAP, ESEF, IPSAS, PROV, DQV and RFC profiles", "distinction": "Each source has a distinct scope, effective period 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", "SRC-017" ] } ] }, "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": "2026-09-06T14:13:00Z", "relevance": "Defines reporting entity, elements, recognition, measurement, presentation, faithful representation and uncertainty." }, { "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; superseded by IFRS 18 for periods beginning on or after 1 January 2027 unless early applied", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T14:13:00Z", "relevance": "Defines complete financial statement sets, financial position, performance, equity, cash flows, notes, comparatives and compliance." }, { "id": "SRC-003", "title": "IAS 7 Statement of Cash Flows", "organization": "IFRS Foundation", "url": "https://www.ifrs.org/issued-standards/list-of-standards/ias-7-statement-of-cash-flows/", "version_or_date": "Current at access; amended for IFRS 18 effective 2027", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T14:13:00Z", "relevance": "Defines operating, investing and financing cash-flow presentation and reconciliation to financial-position amounts." }, { "id": "SRC-004", "title": "IFRS 18 Presentation and Disclosure in Financial Statements", "organization": "IFRS Foundation", "url": "https://www.ifrs.org/issued-standards/list-of-standards/ifrs-18-presentation-and-disclosure-in-financial-statements/", "version_or_date": "Issued April 2024; effective 1 January 2027 with early application permitted", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T14:13:00Z", "relevance": "Defines presentation and disclosure requirements, statement-set comparatives, profit-or-loss categories and defined subtotals." }, { "id": "SRC-005", "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": "2026-09-06T14:13:00Z", "relevance": "Defines digital financial-report concepts, statement groups, facts, dimensions, labels, references, entry points and formula checks." }, { "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": "2026-09-06T14:13:00Z", "relevance": "Defines report facts, concepts, contexts, entities, periods, scenarios, units, decimals, footnotes and validation." }, { "id": "SRC-007", "title": "Inline XBRL 1.1", "organization": "XBRL International", "url": "https://specifications.xbrl.org/work-product-index-inline-xbrl-inline-xbrl-1.1.html", "version_or_date": "Recommendation edition 14 July 2026", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T14:13:00Z", "relevance": "Defines embedding XBRL facts and references in human-readable HTML documents." }, { "id": "SRC-008", "title": "Open Information Model 1.0", "organization": "XBRL International", "url": "https://specifications.xbrl.org/work-product-index-open-information-model-open-information-model.html", "version_or_date": "Recommendations 19 April 2023; xBRL-CSV Table Constraints proposed 5 May 2026", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T14:13:00Z", "relevance": "Defines a syntax-independent XBRL report model and XML, JSON and CSV representations." }, { "id": "SRC-009", "title": "Regulation S-X and disclosure rules", "organization": "United States Securities and Exchange Commission", "url": "https://www.sec.gov/about/divisions-offices/division-corporation-finance/rules-regulations-schedules", "version_or_date": "17 CFR Part 210 current at access", "source_type": "legislation", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T14:13:00Z", "relevance": "Defines form, content and requirements for financial statements filed with the SEC." }, { "id": "SRC-010", "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": "2026-09-06T14:13:00Z", "relevance": "Pins SEC-supported 2026 taxonomy versions and compatibility constraints for filings." }, { "id": "SRC-011", "title": "2026 GAAP Financial Reporting Taxonomy", "organization": "Financial Accounting Standards Board", "url": "https://xbrl.fasb.org/us-gaap/2026/", "version_or_date": "2026 taxonomy files published December 2025", "source_type": "schema", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T14:13:00Z", "relevance": "Defines US GAAP financial-reporting concepts, statement structures, calculations, dimensions and references." }, { "id": "SRC-012", "title": "Commission Delegated Regulation EU 2019/815 consolidated text", "organization": "European Union", "url": "https://eur-lex.europa.eu/legal-content/en/ALL/?uri=CELEX%3A02019R0815-20260407", "version_or_date": "Consolidated 7 April 2026", "source_type": "legislation", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T14:13:00Z", "relevance": "Requires ESEF annual-report format and markup of IFRS consolidated financial statements in scope." }, { "id": "SRC-013", "title": "ESEF Reporting Manual", "organization": "European Securities and Markets Authority", "url": "https://www.esma.europa.eu/sites/default/files/library/esma32-60-254_esef_reporting_manual.pdf", "version_or_date": "2025 update dated 14 October 2025", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T14:13:00Z", "relevance": "Provides implementation guidance for annual financial reports in ESEF format." }, { "id": "SRC-014", "title": "2025 Handbook of International Public Sector Accounting Pronouncements", "organization": "International Public Sector Accounting Standards Board", "url": "https://www.ipsasb.org/publications/2025-handbook-international-public-sector-accounting-pronouncements", "version_or_date": "Current edition published 5 May 2025; standards as of 31 January 2025", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T14:13:00Z", "relevance": "Defines public-sector financial reporting standards and conceptual framework as a domain profile." }, { "id": "SRC-015", "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": "2026-09-06T14:13:00Z", "relevance": "Defines entity, activity, agent, attribution, generation, derivation, revision and qualified provenance." }, { "id": "SRC-016", "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": "2026-09-06T14:13:00Z", "relevance": "Defines quality dimensions, metrics, measurements, annotations, policies and certificates." }, { "id": "SRC-017", "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": "2026-09-06T14:13:00Z", "relevance": "Defines interoperable timestamps with seconds and explicit relationship to UTC." } ], "structure": { "bundles": [ { "id": "report-identity-scope-framework-and-authority", "name": "Report identity, scope, framework and authority", "description": "Groups governed financial-statement context for report identity, scope, framework and authority.", "rationale": "Identify the report and its normative basis without absorbing the entity, filing or publication.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-011", "SRC-014", "SRC-015" ], "layers": [ { "id": "report-root-identity-version-purpose-and-status", "name": "Report root identity, version, purpose and status", "description": "Groups source-qualified financial-statement context for report root identity, version, purpose and status.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-015" ], "findings": [ { "id": "statement-id-version-head-title-type-purpose-language-and-status", "name": "Statement ID, version, head, title, type, purpose, language and status", "description": "Records statement id, version, head, title, type, purpose, language and status as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-015" ], "questions": [ { "id": "statement-id-version-head-title-type-purpose-language-and-status-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish statement id, version, head, title, type, purpose, language and status?", "kind": "identity", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "statement-id-version-head-title-type-purpose-language-and-status-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on statement id, version, head, title, type, purpose, language and status, for which purpose and under what authority?", "kind": "ownership", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "statement-id-version-head-title-type-purpose-language-and-status-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify statement id, version, head, title, type, purpose, language and status?", "kind": "validation", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "statement-id-version-head-title-type-purpose-language-and-status-data", "name": "Statement ID, version, head, title, type, purpose, language and status data", "description": "Typed financial-statement data for statement id, version, head, title, type, purpose, language and status, qualified by report version, framework, period, unit, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-015" ] } ], "artifacts": [ { "id": "statement-id-version-head-title-type-purpose-language-and-status-record", "name": "Statement ID, version, head, title, type, purpose, language and status record", "description": "Immutable or successor-versioned report evidence for statement id, version, head, title, type, purpose, language and status.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for statement-id-version-head-title-type-purpose-language-and-status; a title, date, value, filename or digest never identifies a statement fact alone.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-015" ] } ], "inline_only_rationale": null }, { "id": "preparation-basis-framework-jurisdiction-taxonomy-entry-point-and-compliance-claim", "name": "Preparation basis, framework, jurisdiction, taxonomy entry point and compliance claim", "description": "Records preparation basis, framework, jurisdiction, taxonomy entry point and compliance claim as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-015" ], "questions": [ { "id": "preparation-basis-framework-jurisdiction-taxonomy-entry-point-and-compliance-claim-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish preparation basis, framework, jurisdiction, taxonomy entry point and compliance claim?", "kind": "authority", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "preparation-basis-framework-jurisdiction-taxonomy-entry-point-and-compliance-claim-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on preparation basis, framework, jurisdiction, taxonomy entry point and compliance claim, for which purpose and under what authority?", "kind": "authority", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "preparation-basis-framework-jurisdiction-taxonomy-entry-point-and-compliance-claim-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify preparation basis, framework, jurisdiction, taxonomy entry point and compliance claim?", "kind": "security", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "preparation-basis-framework-jurisdiction-taxonomy-entry-point-and-compliance-claim-data", "name": "Preparation basis, framework, jurisdiction, taxonomy entry point and compliance claim data", "description": "Typed financial-statement data for preparation basis, framework, jurisdiction, taxonomy entry point and compliance claim, qualified by report version, framework, period, unit, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-015" ] } ], "artifacts": [ { "id": "preparation-basis-framework-jurisdiction-taxonomy-entry-point-and-compliance-claim-record", "name": "Preparation basis, framework, jurisdiction, taxonomy entry point and compliance claim record", "description": "Immutable or successor-versioned report evidence for preparation basis, framework, jurisdiction, taxonomy entry point and compliance claim.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for preparation-basis-framework-jurisdiction-taxonomy-entry-point-and-compliance-claim; a title, date, value, filename or digest never identifies a statement fact alone.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-015" ] } ], "inline_only_rationale": null } ] }, { "id": "reporting-entity-perimeter-ownership-and-responsibility", "name": "Reporting entity, perimeter, ownership and responsibility", "description": "Groups source-qualified financial-statement context for reporting entity, perimeter, ownership and responsibility.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-011", "SRC-014" ], "findings": [ { "id": "reporting-entity-identifier-legal-form-domicile-address-and-authoritative-master", "name": "Reporting entity identifier, legal form, domicile, address and authoritative master", "description": "Records reporting entity identifier, legal form, domicile, address and authoritative master as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-011", "SRC-014" ], "questions": [ { "id": "reporting-entity-identifier-legal-form-domicile-address-and-authoritative-master-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish reporting entity identifier, legal form, domicile, address and authoritative master?", "kind": "relationship", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "reporting-entity-identifier-legal-form-domicile-address-and-authoritative-master-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on reporting entity identifier, legal form, domicile, address and authoritative master, for which purpose and under what authority?", "kind": "requirement", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "reporting-entity-identifier-legal-form-domicile-address-and-authoritative-master-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify reporting entity identifier, legal form, domicile, address and authoritative master?", "kind": "privacy", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "reporting-entity-identifier-legal-form-domicile-address-and-authoritative-master-data", "name": "Reporting entity identifier, legal form, domicile, address and authoritative master data", "description": "Typed financial-statement data for reporting entity identifier, legal form, domicile, address and authoritative master, qualified by report version, framework, period, unit, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-011", "SRC-014" ] } ], "artifacts": [ { "id": "reporting-entity-identifier-legal-form-domicile-address-and-authoritative-master-record", "name": "Reporting entity identifier, legal form, domicile, address and authoritative master record", "description": "Immutable or successor-versioned report evidence for reporting entity identifier, legal form, domicile, address and authoritative master.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for reporting-entity-identifier-legal-form-domicile-address-and-authoritative-master; a title, date, value, filename or digest never identifies a statement fact alone.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-011", "SRC-014" ] } ], "inline_only_rationale": null }, { "id": "separate-consolidated-combined-perimeter-parent-subsidiary-nci-and-control-basis", "name": "Separate, consolidated, combined perimeter, parent, subsidiary, NCI and control basis", "description": "Records separate, consolidated, combined perimeter, parent, subsidiary, nci and control basis as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-011", "SRC-014" ], "questions": [ { "id": "separate-consolidated-combined-perimeter-parent-subsidiary-nci-and-control-basis-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish separate, consolidated, combined perimeter, parent, subsidiary, nci and control basis?", "kind": "composition", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "separate-consolidated-combined-perimeter-parent-subsidiary-nci-and-control-basis-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on separate, consolidated, combined perimeter, parent, subsidiary, nci and control basis, for which purpose and under what authority?", "kind": "constraint", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "separate-consolidated-combined-perimeter-parent-subsidiary-nci-and-control-basis-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify separate, consolidated, combined perimeter, parent, subsidiary, nci and control basis?", "kind": "retention", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "separate-consolidated-combined-perimeter-parent-subsidiary-nci-and-control-basis-data", "name": "Separate, consolidated, combined perimeter, parent, subsidiary, NCI and control basis data", "description": "Typed financial-statement data for separate, consolidated, combined perimeter, parent, subsidiary, nci and control basis, qualified by report version, framework, period, unit, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-011", "SRC-014" ] } ], "artifacts": [ { "id": "separate-consolidated-combined-perimeter-parent-subsidiary-nci-and-control-basis-record", "name": "Separate, consolidated, combined perimeter, parent, subsidiary, NCI and control basis record", "description": "Immutable or successor-versioned report evidence for separate, consolidated, combined perimeter, parent, subsidiary, nci and control basis.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for separate-consolidated-combined-perimeter-parent-subsidiary-nci-and-control-basis; a title, date, value, filename or digest never identifies a statement fact alone.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-011", "SRC-014" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "statement-set-structure-line-items-facts-and-dimensions", "name": "Statement set, structure, line items, facts and dimensions", "description": "Groups governed financial-statement context for statement set, structure, line items, facts and dimensions.", "rationale": "Represent human and machine structure while preserving the identity of every fact and component.", "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-010", "SRC-011", "SRC-013", "SRC-014" ], "layers": [ { "id": "statement-set-sections-notes-and-presentation-tree", "name": "Statement set, sections, notes and presentation tree", "description": "Groups source-qualified financial-statement context for statement set, sections, notes and presentation tree.", "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-014" ], "findings": [ { "id": "financial-position-performance-oci-equity-cash-flow-notes-and-opening-statement", "name": "Financial position, performance, OCI, equity, cash flow, notes and opening statement", "description": "Records financial position, performance, oci, equity, cash flow, notes and opening statement as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.", "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-014" ], "questions": [ { "id": "financial-position-performance-oci-equity-cash-flow-notes-and-opening-statement-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish financial position, performance, oci, equity, cash flow, notes and opening statement?", "kind": "composition", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "financial-position-performance-oci-equity-cash-flow-notes-and-opening-statement-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on financial position, performance, oci, equity, cash flow, notes and opening statement, for which purpose and under what authority?", "kind": "process", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "financial-position-performance-oci-equity-cash-flow-notes-and-opening-statement-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify financial position, performance, oci, equity, cash flow, notes and opening statement?", "kind": "access", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "financial-position-performance-oci-equity-cash-flow-notes-and-opening-statement-data", "name": "Financial position, performance, OCI, equity, cash flow, notes and opening statement data", "description": "Typed financial-statement data for financial position, performance, oci, equity, cash flow, notes and opening statement, qualified by report version, framework, period, unit, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-014" ] } ], "artifacts": [ { "id": "financial-position-performance-oci-equity-cash-flow-notes-and-opening-statement-record", "name": "Financial position, performance, OCI, equity, cash flow, notes and opening statement record", "description": "Immutable or successor-versioned report evidence for financial position, performance, oci, equity, cash flow, notes and opening statement.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for financial-position-performance-oci-equity-cash-flow-notes-and-opening-statement; a title, date, value, filename or digest never identifies a statement fact alone.", "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-014" ] } ], "inline_only_rationale": null }, { "id": "section-table-axis-member-line-item-subtotal-total-note-policy-and-cross-reference", "name": "Section, table, axis, member, line item, subtotal, total, note, policy and cross-reference", "description": "Records section, table, axis, member, line item, subtotal, total, note, policy and cross-reference as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.", "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-014" ], "questions": [ { "id": "section-table-axis-member-line-item-subtotal-total-note-policy-and-cross-reference-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish section, table, axis, member, line item, subtotal, total, note, policy and cross-reference?", "kind": "composition", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "section-table-axis-member-line-item-subtotal-total-note-policy-and-cross-reference-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on section, table, axis, member, line item, subtotal, total, note, policy and cross-reference, for which purpose and under what authority?", "kind": "event", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "section-table-axis-member-line-item-subtotal-total-note-policy-and-cross-reference-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify section, table, axis, member, line item, subtotal, total, note, policy and cross-reference?", "kind": "exception", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "section-table-axis-member-line-item-subtotal-total-note-policy-and-cross-reference-data", "name": "Section, table, axis, member, line item, subtotal, total, note, policy and cross-reference data", "description": "Typed financial-statement data for section, table, axis, member, line item, subtotal, total, note, policy and cross-reference, qualified by report version, framework, period, unit, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-014" ] } ], "artifacts": [ { "id": "section-table-axis-member-line-item-subtotal-total-note-policy-and-cross-reference-record", "name": "Section, table, axis, member, line item, subtotal, total, note, policy and cross-reference record", "description": "Immutable or successor-versioned report evidence for section, table, axis, member, line item, subtotal, total, note, policy and cross-reference.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for section-table-axis-member-line-item-subtotal-total-note-policy-and-cross-reference; a title, date, value, filename or digest never identifies a statement fact alone.", "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-014" ] } ], "inline_only_rationale": null } ] }, { "id": "facts-concepts-contexts-units-and-dimensional-qualifiers", "name": "Facts, concepts, contexts, units and dimensional qualifiers", "description": "Groups source-qualified financial-statement context for facts, concepts, contexts, units and dimensional qualifiers.", "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-010", "SRC-011", "SRC-013" ], "findings": [ { "id": "fact-id-concept-value-nil-decimals-precision-unit-scale-sign-and-footnote", "name": "Fact ID, concept, value, nil, decimals, precision, unit, scale, sign and footnote", "description": "Records fact id, concept, value, nil, decimals, precision, unit, scale, sign and footnote as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.", "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-010", "SRC-011", "SRC-013" ], "questions": [ { "id": "fact-id-concept-value-nil-decimals-precision-unit-scale-sign-and-footnote-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish fact id, concept, value, nil, decimals, precision, unit, scale, sign and footnote?", "kind": "measurement", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "fact-id-concept-value-nil-decimals-precision-unit-scale-sign-and-footnote-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on fact id, concept, value, nil, decimals, precision, unit, scale, sign and footnote, for which purpose and under what authority?", "kind": "measurement", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "fact-id-concept-value-nil-decimals-precision-unit-scale-sign-and-footnote-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify fact id, concept, value, nil, decimals, precision, unit, scale, sign and footnote?", "kind": "interoperability", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "fact-id-concept-value-nil-decimals-precision-unit-scale-sign-and-footnote-data", "name": "Fact ID, concept, value, nil, decimals, precision, unit, scale, sign and footnote data", "description": "Typed financial-statement data for fact id, concept, value, nil, decimals, precision, unit, scale, sign and footnote, qualified by report version, framework, period, unit, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-010", "SRC-011", "SRC-013" ] } ], "artifacts": [ { "id": "fact-id-concept-value-nil-decimals-precision-unit-scale-sign-and-footnote-record", "name": "Fact ID, concept, value, nil, decimals, precision, unit, scale, sign and footnote record", "description": "Immutable or successor-versioned report evidence for fact id, concept, value, nil, decimals, precision, unit, scale, sign and footnote.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for fact-id-concept-value-nil-decimals-precision-unit-scale-sign-and-footnote; a title, date, value, filename or digest never identifies a statement fact alone.", "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-010", "SRC-011", "SRC-013" ] } ], "inline_only_rationale": null }, { "id": "entity-period-scenario-segment-axis-member-typed-dimension-and-context-identity", "name": "Entity, period, scenario, segment, axis, member, typed dimension and context identity", "description": "Records entity, period, scenario, segment, axis, member, typed dimension and context identity as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.", "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-010", "SRC-011", "SRC-013" ], "questions": [ { "id": "entity-period-scenario-segment-axis-member-typed-dimension-and-context-identity-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish entity, period, scenario, segment, axis, member, typed dimension and context identity?", "kind": "classification", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "entity-period-scenario-segment-axis-member-typed-dimension-and-context-identity-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on entity, period, scenario, segment, axis, member, typed dimension and context identity, for which purpose and under what authority?", "kind": "evidence", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "entity-period-scenario-segment-axis-member-typed-dimension-and-context-identity-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify entity, period, scenario, segment, axis, member, typed dimension and context identity?", "kind": "decision", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "entity-period-scenario-segment-axis-member-typed-dimension-and-context-identity-data", "name": "Entity, period, scenario, segment, axis, member, typed dimension and context identity data", "description": "Typed financial-statement data for entity, period, scenario, segment, axis, member, typed dimension and context identity, qualified by report version, framework, period, unit, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-010", "SRC-011", "SRC-013" ] } ], "artifacts": [ { "id": "entity-period-scenario-segment-axis-member-typed-dimension-and-context-identity-record", "name": "Entity, period, scenario, segment, axis, member, typed dimension and context identity record", "description": "Immutable or successor-versioned report evidence for entity, period, scenario, segment, axis, member, typed dimension and context identity.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for entity-period-scenario-segment-axis-member-typed-dimension-and-context-identity; a title, date, value, filename or digest never identifies a statement fact alone.", "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-010", "SRC-011", "SRC-013" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "periods-currency-comparatives-restatements-and-presentation", "name": "Periods, currency, comparatives, restatements and presentation", "description": "Groups governed financial-statement context for periods, currency, comparatives, restatements and presentation.", "rationale": "Preserve time, unit and comparison semantics across versions and renderings.", "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-009", "SRC-011", "SRC-017" ], "layers": [ { "id": "reporting-period-as-of-cutoff-authorization-and-publication-time", "name": "Reporting period, as-of, cutoff, authorization and publication time", "description": "Groups source-qualified financial-statement context for reporting period, as-of, cutoff, authorization and publication time.", "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-009", "SRC-017" ], "findings": [ { "id": "annual-interim-current-prior-opening-instant-duration-and-reporting-period", "name": "Annual, interim, current, prior, opening, instant, duration and reporting period", "description": "Records annual, interim, current, prior, opening, instant, duration and reporting period as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.", "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-009", "SRC-017" ], "questions": [ { "id": "annual-interim-current-prior-opening-instant-duration-and-reporting-period-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish annual, interim, current, prior, opening, instant, duration and reporting period?", "kind": "temporal", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "annual-interim-current-prior-opening-instant-duration-and-reporting-period-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on annual, interim, current, prior, opening, instant, duration and reporting period, for which purpose and under what authority?", "kind": "quality", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "annual-interim-current-prior-opening-instant-duration-and-reporting-period-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify annual, interim, current, prior, opening, instant, duration and reporting period?", "kind": "identity", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "annual-interim-current-prior-opening-instant-duration-and-reporting-period-data", "name": "Annual, interim, current, prior, opening, instant, duration and reporting period data", "description": "Typed financial-statement data for annual, interim, current, prior, opening, instant, duration and reporting period, qualified by report version, framework, period, unit, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-009", "SRC-017" ] } ], "artifacts": [ { "id": "annual-interim-current-prior-opening-instant-duration-and-reporting-period-record", "name": "Annual, interim, current, prior, opening, instant, duration and reporting period record", "description": "Immutable or successor-versioned report evidence for annual, interim, current, prior, opening, instant, duration and reporting period.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for annual-interim-current-prior-opening-instant-duration-and-reporting-period; a title, date, value, filename or digest never identifies a statement fact alone.", "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-009", "SRC-017" ] } ], "inline_only_rationale": null }, { "id": "cutoff-adjusting-event-preparation-review-authorization-issue-filing-publication-ingestion-and-knowledge-time", "name": "Cutoff, adjusting event, preparation, review, authorization, issue, filing, publication, ingestion and knowledge time", "description": "Records cutoff, adjusting event, preparation, review, authorization, issue, filing, publication, ingestion and knowledge time as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.", "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-009", "SRC-017" ], "questions": [ { "id": "cutoff-adjusting-event-preparation-review-authorization-issue-filing-publication-ingestion-and-knowledge-time-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish cutoff, adjusting event, preparation, review, authorization, issue, filing, publication, ingestion and knowledge time?", "kind": "temporal", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "cutoff-adjusting-event-preparation-review-authorization-issue-filing-publication-ingestion-and-knowledge-time-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on cutoff, adjusting event, preparation, review, authorization, issue, filing, publication, ingestion and knowledge time, for which purpose and under what authority?", "kind": "validation", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "cutoff-adjusting-event-preparation-review-authorization-issue-filing-publication-ingestion-and-knowledge-time-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify cutoff, adjusting event, preparation, review, authorization, issue, filing, publication, ingestion and knowledge time?", "kind": "classification", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "cutoff-adjusting-event-preparation-review-authorization-issue-filing-publication-ingestion-and-knowledge-time-data", "name": "Cutoff, adjusting event, preparation, review, authorization, issue, filing, publication, ingestion and knowledge time data", "description": "Typed financial-statement data for cutoff, adjusting event, preparation, review, authorization, issue, filing, publication, ingestion and knowledge time, qualified by report version, framework, period, unit, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-009", "SRC-017" ] } ], "artifacts": [ { "id": "cutoff-adjusting-event-preparation-review-authorization-issue-filing-publication-ingestion-and-knowledge-time-record", "name": "Cutoff, adjusting event, preparation, review, authorization, issue, filing, publication, ingestion and knowledge time record", "description": "Immutable or successor-versioned report evidence for cutoff, adjusting event, preparation, review, authorization, issue, filing, publication, ingestion and knowledge time.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for cutoff-adjusting-event-preparation-review-authorization-issue-filing-publication-ingestion-and-knowledge-time; a title, date, value, filename or digest never identifies a statement fact alone.", "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-009", "SRC-017" ] } ], "inline_only_rationale": null } ] }, { "id": "currency-rounding-comparatives-reclassification-and-restatement", "name": "Currency, rounding, comparatives, reclassification and restatement", "description": "Groups source-qualified financial-statement context for currency, rounding, comparatives, reclassification and restatement.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-011" ], "findings": [ { "id": "functional-presentation-transaction-currency-unit-multiplier-rounding-and-translation", "name": "Functional, presentation, transaction currency, unit, multiplier, rounding and translation", "description": "Records functional, presentation, transaction currency, unit, multiplier, rounding and translation as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-011" ], "questions": [ { "id": "functional-presentation-transaction-currency-unit-multiplier-rounding-and-translation-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish functional, presentation, transaction currency, unit, multiplier, rounding and translation?", "kind": "measurement", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "functional-presentation-transaction-currency-unit-multiplier-rounding-and-translation-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on functional, presentation, transaction currency, unit, multiplier, rounding and translation, for which purpose and under what authority?", "kind": "security", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "functional-presentation-transaction-currency-unit-multiplier-rounding-and-translation-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify functional, presentation, transaction currency, unit, multiplier, rounding and translation?", "kind": "composition", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "functional-presentation-transaction-currency-unit-multiplier-rounding-and-translation-data", "name": "Functional, presentation, transaction currency, unit, multiplier, rounding and translation data", "description": "Typed financial-statement data for functional, presentation, transaction currency, unit, multiplier, rounding and translation, qualified by report version, framework, period, unit, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-011" ] } ], "artifacts": [ { "id": "functional-presentation-transaction-currency-unit-multiplier-rounding-and-translation-record", "name": "Functional, presentation, transaction currency, unit, multiplier, rounding and translation record", "description": "Immutable or successor-versioned report evidence for functional, presentation, transaction currency, unit, multiplier, rounding and translation.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for functional-presentation-transaction-currency-unit-multiplier-rounding-and-translation; a title, date, value, filename or digest never identifies a statement fact alone.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-011" ] } ], "inline_only_rationale": null }, { "id": "comparative-corresponding-restated-reclassified-adjusted-reported-and-reconciliation-basis", "name": "Comparative, corresponding, restated, reclassified, adjusted, reported and reconciliation basis", "description": "Records comparative, corresponding, restated, reclassified, adjusted, reported and reconciliation basis as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-011" ], "questions": [ { "id": "comparative-corresponding-restated-reclassified-adjusted-reported-and-reconciliation-basis-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish comparative, corresponding, restated, reclassified, adjusted, reported and reconciliation basis?", "kind": "lifecycle", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "comparative-corresponding-restated-reclassified-adjusted-reported-and-reconciliation-basis-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on comparative, corresponding, restated, reclassified, adjusted, reported and reconciliation basis, for which purpose and under what authority?", "kind": "privacy", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "comparative-corresponding-restated-reclassified-adjusted-reported-and-reconciliation-basis-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify comparative, corresponding, restated, reclassified, adjusted, reported and reconciliation basis?", "kind": "relationship", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "comparative-corresponding-restated-reclassified-adjusted-reported-and-reconciliation-basis-data", "name": "Comparative, corresponding, restated, reclassified, adjusted, reported and reconciliation basis data", "description": "Typed financial-statement data for comparative, corresponding, restated, reclassified, adjusted, reported and reconciliation basis, qualified by report version, framework, period, unit, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-011" ] } ], "artifacts": [ { "id": "comparative-corresponding-restated-reclassified-adjusted-reported-and-reconciliation-basis-record", "name": "Comparative, corresponding, restated, reclassified, adjusted, reported and reconciliation basis record", "description": "Immutable or successor-versioned report evidence for comparative, corresponding, restated, reclassified, adjusted, reported and reconciliation basis.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for comparative-corresponding-restated-reclassified-adjusted-reported-and-reconciliation-basis; a title, date, value, filename or digest never identifies a statement fact alone.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-011" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "policies-estimates-materiality-sources-consolidation-and-lineage", "name": "Policies, estimates, materiality, sources, consolidation and lineage", "description": "Groups governed financial-statement context for policies, estimates, materiality, sources, consolidation and lineage.", "rationale": "Explain how reported facts were selected and produced without taking ownership of accounting operations.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-009", "SRC-011", "SRC-014", "SRC-015" ], "layers": [ { "id": "accounting-policies-estimates-judgements-and-materiality", "name": "Accounting policies, estimates, judgements and materiality", "description": "Groups source-qualified financial-statement context for accounting policies, estimates, judgements and materiality.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-009", "SRC-014" ], "findings": [ { "id": "accounting-policy-recognition-measurement-presentation-disclosure-and-change", "name": "Accounting policy, recognition, measurement, presentation, disclosure and change", "description": "Records accounting policy, recognition, measurement, presentation, disclosure and change as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-009", "SRC-014" ], "questions": [ { "id": "accounting-policy-recognition-measurement-presentation-disclosure-and-change-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish accounting policy, recognition, measurement, presentation, disclosure and change?", "kind": "requirement", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "accounting-policy-recognition-measurement-presentation-disclosure-and-change-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on accounting policy, recognition, measurement, presentation, disclosure and change, for which purpose and under what authority?", "kind": "retention", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "accounting-policy-recognition-measurement-presentation-disclosure-and-change-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify accounting policy, recognition, measurement, presentation, disclosure and change?", "kind": "state", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "accounting-policy-recognition-measurement-presentation-disclosure-and-change-data", "name": "Accounting policy, recognition, measurement, presentation, disclosure and change data", "description": "Typed financial-statement data for accounting policy, recognition, measurement, presentation, disclosure and change, qualified by report version, framework, period, unit, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-009", "SRC-014" ] } ], "artifacts": [ { "id": "accounting-policy-recognition-measurement-presentation-disclosure-and-change-record", "name": "Accounting policy, recognition, measurement, presentation, disclosure and change record", "description": "Immutable or successor-versioned report evidence for accounting policy, recognition, measurement, presentation, disclosure and change.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for accounting-policy-recognition-measurement-presentation-disclosure-and-change; a title, date, value, filename or digest never identifies a statement fact alone.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-009", "SRC-014" ] } ], "inline_only_rationale": null }, { "id": "estimate-assumption-judgement-uncertainty-materiality-aggregation-disaggregation-and-omission", "name": "Estimate, assumption, judgement, uncertainty, materiality, aggregation, disaggregation and omission", "description": "Records estimate, assumption, judgement, uncertainty, materiality, aggregation, disaggregation and omission as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-009", "SRC-014" ], "questions": [ { "id": "estimate-assumption-judgement-uncertainty-materiality-aggregation-disaggregation-and-omission-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish estimate, assumption, judgement, uncertainty, materiality, aggregation, disaggregation and omission?", "kind": "decision", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "estimate-assumption-judgement-uncertainty-materiality-aggregation-disaggregation-and-omission-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on estimate, assumption, judgement, uncertainty, materiality, aggregation, disaggregation and omission, for which purpose and under what authority?", "kind": "access", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "estimate-assumption-judgement-uncertainty-materiality-aggregation-disaggregation-and-omission-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify estimate, assumption, judgement, uncertainty, materiality, aggregation, disaggregation and omission?", "kind": "lifecycle", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "estimate-assumption-judgement-uncertainty-materiality-aggregation-disaggregation-and-omission-data", "name": "Estimate, assumption, judgement, uncertainty, materiality, aggregation, disaggregation and omission data", "description": "Typed financial-statement data for estimate, assumption, judgement, uncertainty, materiality, aggregation, disaggregation and omission, qualified by report version, framework, period, unit, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-009", "SRC-014" ] } ], "artifacts": [ { "id": "estimate-assumption-judgement-uncertainty-materiality-aggregation-disaggregation-and-omission-record", "name": "Estimate, assumption, judgement, uncertainty, materiality, aggregation, disaggregation and omission record", "description": "Immutable or successor-versioned report evidence for estimate, assumption, judgement, uncertainty, materiality, aggregation, disaggregation and omission.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for estimate-assumption-judgement-uncertainty-materiality-aggregation-disaggregation-and-omission; a title, date, value, filename or digest never identifies a statement fact alone.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-009", "SRC-014" ] } ], "inline_only_rationale": null } ] }, { "id": "source-ledgers-trial-balance-consolidation-and-provenance", "name": "Source ledgers, trial balance, consolidation and provenance", "description": "Groups source-qualified financial-statement context for source ledgers, trial balance, consolidation and provenance.", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-008", "SRC-011", "SRC-015" ], "findings": [ { "id": "account-ledger-journal-trial-balance-position-subledger-and-source-system-binding", "name": "Account, ledger, journal, trial balance, position, subledger and source-system binding", "description": "Records account, ledger, journal, trial balance, position, subledger and source-system binding as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-008", "SRC-011", "SRC-015" ], "questions": [ { "id": "account-ledger-journal-trial-balance-position-subledger-and-source-system-binding-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish account, ledger, journal, trial balance, position, subledger and source-system binding?", "kind": "provenance", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "account-ledger-journal-trial-balance-position-subledger-and-source-system-binding-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on account, ledger, journal, trial balance, position, subledger and source-system binding, for which purpose and under what authority?", "kind": "exception", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "account-ledger-journal-trial-balance-position-subledger-and-source-system-binding-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify account, ledger, journal, trial balance, position, subledger and source-system binding?", "kind": "temporal", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "account-ledger-journal-trial-balance-position-subledger-and-source-system-binding-data", "name": "Account, ledger, journal, trial balance, position, subledger and source-system binding data", "description": "Typed financial-statement data for account, ledger, journal, trial balance, position, subledger and source-system binding, qualified by report version, framework, period, unit, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-008", "SRC-011", "SRC-015" ] } ], "artifacts": [ { "id": "account-ledger-journal-trial-balance-position-subledger-and-source-system-binding-record", "name": "Account, ledger, journal, trial balance, position, subledger and source-system binding record", "description": "Immutable or successor-versioned report evidence for account, ledger, journal, trial balance, position, subledger and source-system binding.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for account-ledger-journal-trial-balance-position-subledger-and-source-system-binding; a title, date, value, filename or digest never identifies a statement fact alone.", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-008", "SRC-011", "SRC-015" ] } ], "inline_only_rationale": null }, { "id": "consolidation-run-elimination-adjustment-mapping-transformation-author-and-lineage", "name": "Consolidation run, elimination, adjustment, mapping, transformation, author and lineage", "description": "Records consolidation run, elimination, adjustment, mapping, transformation, author and lineage as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-008", "SRC-011", "SRC-015" ], "questions": [ { "id": "consolidation-run-elimination-adjustment-mapping-transformation-author-and-lineage-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish consolidation run, elimination, adjustment, mapping, transformation, author and lineage?", "kind": "provenance", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "consolidation-run-elimination-adjustment-mapping-transformation-author-and-lineage-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on consolidation run, elimination, adjustment, mapping, transformation, author and lineage, for which purpose and under what authority?", "kind": "interoperability", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "consolidation-run-elimination-adjustment-mapping-transformation-author-and-lineage-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify consolidation run, elimination, adjustment, mapping, transformation, author and lineage?", "kind": "provenance", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "consolidation-run-elimination-adjustment-mapping-transformation-author-and-lineage-data", "name": "Consolidation run, elimination, adjustment, mapping, transformation, author and lineage data", "description": "Typed financial-statement data for consolidation run, elimination, adjustment, mapping, transformation, author and lineage, qualified by report version, framework, period, unit, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-008", "SRC-011", "SRC-015" ] } ], "artifacts": [ { "id": "consolidation-run-elimination-adjustment-mapping-transformation-author-and-lineage-record", "name": "Consolidation run, elimination, adjustment, mapping, transformation, author and lineage record", "description": "Immutable or successor-versioned report evidence for consolidation run, elimination, adjustment, mapping, transformation, author and lineage.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for consolidation-run-elimination-adjustment-mapping-transformation-author-and-lineage; a title, date, value, filename or digest never identifies a statement fact alone.", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-008", "SRC-011", "SRC-015" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "calculations-validation-reconciliation-notes-and-assurance", "name": "Calculations, validation, reconciliation, notes and assurance", "description": "Groups governed financial-statement context for calculations, validation, reconciliation, notes and assurance.", "rationale": "Keep arithmetic, semantic, disclosure and assurance claims independently testable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ], "layers": [ { "id": "calculations-invariants-validation-reconciliation-and-quality", "name": "Calculations, invariants, validation, reconciliation and quality", "description": "Groups source-qualified financial-statement context for calculations, invariants, validation, reconciliation and quality.", "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-011", "SRC-016" ], "findings": [ { "id": "calculation-weight-total-subtotal-rollforward-equation-cross-foot-and-rounding-tolerance", "name": "Calculation weight, total, subtotal, rollforward, equation, cross-foot and rounding tolerance", "description": "Records calculation weight, total, subtotal, rollforward, equation, cross-foot and rounding tolerance as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.", "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-011", "SRC-016" ], "questions": [ { "id": "calculation-weight-total-subtotal-rollforward-equation-cross-foot-and-rounding-tolerance-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish calculation weight, total, subtotal, rollforward, equation, cross-foot and rounding tolerance?", "kind": "validation", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "calculation-weight-total-subtotal-rollforward-equation-cross-foot-and-rounding-tolerance-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on calculation weight, total, subtotal, rollforward, equation, cross-foot and rounding tolerance, for which purpose and under what authority?", "kind": "decision", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "calculation-weight-total-subtotal-rollforward-equation-cross-foot-and-rounding-tolerance-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify calculation weight, total, subtotal, rollforward, equation, cross-foot and rounding tolerance?", "kind": "ownership", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "calculation-weight-total-subtotal-rollforward-equation-cross-foot-and-rounding-tolerance-data", "name": "Calculation weight, total, subtotal, rollforward, equation, cross-foot and rounding tolerance data", "description": "Typed financial-statement data for calculation weight, total, subtotal, rollforward, equation, cross-foot and rounding tolerance, qualified by report version, framework, period, unit, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-011", "SRC-016" ] } ], "artifacts": [ { "id": "calculation-weight-total-subtotal-rollforward-equation-cross-foot-and-rounding-tolerance-record", "name": "Calculation weight, total, subtotal, rollforward, equation, cross-foot and rounding tolerance record", "description": "Immutable or successor-versioned report evidence for calculation weight, total, subtotal, rollforward, equation, cross-foot and rounding tolerance.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for calculation-weight-total-subtotal-rollforward-equation-cross-foot-and-rounding-tolerance; a title, date, value, filename or digest never identifies a statement fact alone.", "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-011", "SRC-016" ] } ], "inline_only_rationale": null }, { "id": "taxonomy-schema-formula-business-rule-reconciliation-error-warning-and-quality-metric", "name": "Taxonomy, schema, formula, business rule, reconciliation, error, warning and quality metric", "description": "Records taxonomy, schema, formula, business rule, reconciliation, error, warning and quality metric as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.", "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-011", "SRC-016" ], "questions": [ { "id": "taxonomy-schema-formula-business-rule-reconciliation-error-warning-and-quality-metric-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish taxonomy, schema, formula, business rule, reconciliation, error, warning and quality metric?", "kind": "quality", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "taxonomy-schema-formula-business-rule-reconciliation-error-warning-and-quality-metric-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on taxonomy, schema, formula, business rule, reconciliation, error, warning and quality metric, for which purpose and under what authority?", "kind": "identity", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "taxonomy-schema-formula-business-rule-reconciliation-error-warning-and-quality-metric-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify taxonomy, schema, formula, business rule, reconciliation, error, warning and quality metric?", "kind": "authority", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "taxonomy-schema-formula-business-rule-reconciliation-error-warning-and-quality-metric-data", "name": "Taxonomy, schema, formula, business rule, reconciliation, error, warning and quality metric data", "description": "Typed financial-statement data for taxonomy, schema, formula, business rule, reconciliation, error, warning and quality metric, qualified by report version, framework, period, unit, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-011", "SRC-016" ] } ], "artifacts": [ { "id": "taxonomy-schema-formula-business-rule-reconciliation-error-warning-and-quality-metric-record", "name": "Taxonomy, schema, formula, business rule, reconciliation, error, warning and quality metric record", "description": "Immutable or successor-versioned report evidence for taxonomy, schema, formula, business rule, reconciliation, error, warning and quality metric.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for taxonomy-schema-formula-business-rule-reconciliation-error-warning-and-quality-metric; a title, date, value, filename or digest never identifies a statement fact alone.", "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-011", "SRC-016" ] } ], "inline_only_rationale": null } ] }, { "id": "notes-disclosures-evidence-audit-and-assurance-references", "name": "Notes, disclosures, evidence, audit and assurance references", "description": "Groups source-qualified financial-statement context for notes, disclosures, evidence, audit and assurance references.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-009", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ], "findings": [ { "id": "note-policy-risk-commitment-contingency-related-party-segment-and-subsequent-event-disclosure", "name": "Note, policy, risk, commitment, contingency, related party, segment and subsequent-event disclosure", "description": "Records note, policy, risk, commitment, contingency, related party, segment and subsequent-event disclosure as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-009", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ], "questions": [ { "id": "note-policy-risk-commitment-contingency-related-party-segment-and-subsequent-event-disclosure-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish note, policy, risk, commitment, contingency, related party, segment and subsequent-event disclosure?", "kind": "evidence", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "note-policy-risk-commitment-contingency-related-party-segment-and-subsequent-event-disclosure-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on note, policy, risk, commitment, contingency, related party, segment and subsequent-event disclosure, for which purpose and under what authority?", "kind": "classification", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "note-policy-risk-commitment-contingency-related-party-segment-and-subsequent-event-disclosure-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify note, policy, risk, commitment, contingency, related party, segment and subsequent-event disclosure?", "kind": "requirement", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "note-policy-risk-commitment-contingency-related-party-segment-and-subsequent-event-disclosure-data", "name": "Note, policy, risk, commitment, contingency, related party, segment and subsequent-event disclosure data", "description": "Typed financial-statement data for note, policy, risk, commitment, contingency, related party, segment and subsequent-event disclosure, qualified by report version, framework, period, unit, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-009", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ] } ], "artifacts": [ { "id": "note-policy-risk-commitment-contingency-related-party-segment-and-subsequent-event-disclosure-record", "name": "Note, policy, risk, commitment, contingency, related party, segment and subsequent-event disclosure record", "description": "Immutable or successor-versioned report evidence for note, policy, risk, commitment, contingency, related party, segment and subsequent-event disclosure.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for note-policy-risk-commitment-contingency-related-party-segment-and-subsequent-event-disclosure; a title, date, value, filename or digest never identifies a statement fact alone.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-009", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ] } ], "inline_only_rationale": null }, { "id": "preparer-reviewer-governance-representation-auditor-opinion-assurance-scope-and-limitation", "name": "Preparer, reviewer, governance, representation, auditor, opinion, assurance scope and limitation", "description": "Records preparer, reviewer, governance, representation, auditor, opinion, assurance scope and limitation as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-009", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ], "questions": [ { "id": "preparer-reviewer-governance-representation-auditor-opinion-assurance-scope-and-limitation-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish preparer, reviewer, governance, representation, auditor, opinion, assurance scope and limitation?", "kind": "authority", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "preparer-reviewer-governance-representation-auditor-opinion-assurance-scope-and-limitation-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on preparer, reviewer, governance, representation, auditor, opinion, assurance scope and limitation, for which purpose and under what authority?", "kind": "composition", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "preparer-reviewer-governance-representation-auditor-opinion-assurance-scope-and-limitation-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify preparer, reviewer, governance, representation, auditor, opinion, assurance scope and limitation?", "kind": "constraint", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "preparer-reviewer-governance-representation-auditor-opinion-assurance-scope-and-limitation-data", "name": "Preparer, reviewer, governance, representation, auditor, opinion, assurance scope and limitation data", "description": "Typed financial-statement data for preparer, reviewer, governance, representation, auditor, opinion, assurance scope and limitation, qualified by report version, framework, period, unit, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-009", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ] } ], "artifacts": [ { "id": "preparer-reviewer-governance-representation-auditor-opinion-assurance-scope-and-limitation-record", "name": "Preparer, reviewer, governance, representation, auditor, opinion, assurance scope and limitation record", "description": "Immutable or successor-versioned report evidence for preparer, reviewer, governance, representation, auditor, opinion, assurance scope and limitation.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for preparer-reviewer-governance-representation-auditor-opinion-assurance-scope-and-limitation; a title, date, value, filename or digest never identifies a statement fact alone.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-009", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "lifecycle-authorization-filing-access-retention-and-interoperability", "name": "Lifecycle, authorization, filing, access, retention and interoperability", "description": "Groups governed financial-statement context for lifecycle, authorization, filing, access, retention and interoperability.", "rationale": "Govern issue and delivery while keeping external filing and publication lifecycles separate.", "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", "SRC-017" ], "layers": [ { "id": "preparation-review-authorization-issue-amendment-and-records", "name": "Preparation, review, authorization, issue, amendment and records", "description": "Groups source-qualified financial-statement context for preparation, review, authorization, issue, amendment and records.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-009", "SRC-012", "SRC-014", "SRC-015" ], "findings": [ { "id": "draft-prepared-reviewed-approved-authorized-issued-amended-restated-superseded-and-withdrawn", "name": "Draft, prepared, reviewed, approved, authorized, issued, amended, restated, superseded and withdrawn", "description": "Records draft, prepared, reviewed, approved, authorized, issued, amended, restated, superseded and withdrawn as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-009", "SRC-012", "SRC-014", "SRC-015" ], "questions": [ { "id": "draft-prepared-reviewed-approved-authorized-issued-amended-restated-superseded-and-withdrawn-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish draft, prepared, reviewed, approved, authorized, issued, amended, restated, superseded and withdrawn?", "kind": "lifecycle", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "draft-prepared-reviewed-approved-authorized-issued-amended-restated-superseded-and-withdrawn-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on draft, prepared, reviewed, approved, authorized, issued, amended, restated, superseded and withdrawn, for which purpose and under what authority?", "kind": "relationship", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "draft-prepared-reviewed-approved-authorized-issued-amended-restated-superseded-and-withdrawn-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify draft, prepared, reviewed, approved, authorized, issued, amended, restated, superseded and withdrawn?", "kind": "process", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "draft-prepared-reviewed-approved-authorized-issued-amended-restated-superseded-and-withdrawn-data", "name": "Draft, prepared, reviewed, approved, authorized, issued, amended, restated, superseded and withdrawn data", "description": "Typed financial-statement data for draft, prepared, reviewed, approved, authorized, issued, amended, restated, superseded and withdrawn, qualified by report version, framework, period, unit, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-009", "SRC-012", "SRC-014", "SRC-015" ] } ], "artifacts": [ { "id": "draft-prepared-reviewed-approved-authorized-issued-amended-restated-superseded-and-withdrawn-record", "name": "Draft, prepared, reviewed, approved, authorized, issued, amended, restated, superseded and withdrawn record", "description": "Immutable or successor-versioned report evidence for draft, prepared, reviewed, approved, authorized, issued, amended, restated, superseded and withdrawn.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for draft-prepared-reviewed-approved-authorized-issued-amended-restated-superseded-and-withdrawn; a title, date, value, filename or digest never identifies a statement fact alone.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-009", "SRC-012", "SRC-014", "SRC-015" ] } ], "inline_only_rationale": null }, { "id": "confidentiality-access-embargo-filing-acceptance-rejection-publication-retention-legal-hold-and-tombstone", "name": "Confidentiality, access, embargo, filing acceptance, rejection, publication, retention, legal hold and tombstone", "description": "Records confidentiality, access, embargo, filing acceptance, rejection, publication, retention, legal hold and tombstone as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-009", "SRC-012", "SRC-014", "SRC-015" ], "questions": [ { "id": "confidentiality-access-embargo-filing-acceptance-rejection-publication-retention-legal-hold-and-tombstone-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish confidentiality, access, embargo, filing acceptance, rejection, publication, retention, legal hold and tombstone?", "kind": "access", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "confidentiality-access-embargo-filing-acceptance-rejection-publication-retention-legal-hold-and-tombstone-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on confidentiality, access, embargo, filing acceptance, rejection, publication, retention, legal hold and tombstone, for which purpose and under what authority?", "kind": "state", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "confidentiality-access-embargo-filing-acceptance-rejection-publication-retention-legal-hold-and-tombstone-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify confidentiality, access, embargo, filing acceptance, rejection, publication, retention, legal hold and tombstone?", "kind": "event", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "confidentiality-access-embargo-filing-acceptance-rejection-publication-retention-legal-hold-and-tombstone-data", "name": "Confidentiality, access, embargo, filing acceptance, rejection, publication, retention, legal hold and tombstone data", "description": "Typed financial-statement data for confidentiality, access, embargo, filing acceptance, rejection, publication, retention, legal hold and tombstone, qualified by report version, framework, period, unit, authority, uncertainty and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-009", "SRC-012", "SRC-014", "SRC-015" ] } ], "artifacts": [ { "id": "confidentiality-access-embargo-filing-acceptance-rejection-publication-retention-legal-hold-and-tombstone-record", "name": "Confidentiality, access, embargo, filing acceptance, rejection, publication, retention, legal hold and tombstone record", "description": "Immutable or successor-versioned report evidence for confidentiality, access, embargo, filing acceptance, rejection, publication, retention, legal hold and tombstone.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for confidentiality-access-embargo-filing-acceptance-rejection-publication-retention-legal-hold-and-tombstone; a title, date, value, filename or digest never identifies a statement fact alone.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-009", "SRC-012", "SRC-014", "SRC-015" ] } ], "inline_only_rationale": null } ] }, { "id": "xbrl-inline-oim-esef-and-jurisdictional-projections", "name": "XBRL, Inline, OIM, ESEF and jurisdictional projections", "description": "Groups source-qualified financial-statement context for xbrl, inline, oim, esef and jurisdictional 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", "SRC-017" ], "findings": [ { "id": "human-pdf-html-data-package-api-xbrl-inline-json-csv-and-filing-distribution", "name": "Human, PDF, HTML, data package, API, XBRL, Inline, JSON, CSV and filing distribution", "description": "Records human, pdf, html, data package, api, xbrl, inline, json, csv and filing distribution as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication 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", "SRC-017" ], "questions": [ { "id": "human-pdf-html-data-package-api-xbrl-inline-json-csv-and-filing-distribution-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish human, pdf, html, data package, api, xbrl, inline, json, csv and filing distribution?", "kind": "interoperability", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "human-pdf-html-data-package-api-xbrl-inline-json-csv-and-filing-distribution-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on human, pdf, html, data package, api, xbrl, inline, json, csv and filing distribution, for which purpose and under what authority?", "kind": "lifecycle", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "human-pdf-html-data-package-api-xbrl-inline-json-csv-and-filing-distribution-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify human, pdf, html, data package, api, xbrl, inline, json, csv and filing distribution?", "kind": "measurement", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "human-pdf-html-data-package-api-xbrl-inline-json-csv-and-filing-distribution-data", "name": "Human, PDF, HTML, data package, API, XBRL, Inline, JSON, CSV and filing distribution data", "description": "Typed financial-statement data for human, pdf, html, data package, api, xbrl, inline, json, csv and filing distribution, qualified by report version, framework, period, unit, 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", "SRC-017" ] } ], "artifacts": [ { "id": "human-pdf-html-data-package-api-xbrl-inline-json-csv-and-filing-distribution-record", "name": "Human, PDF, HTML, data package, API, XBRL, Inline, JSON, CSV and filing distribution record", "description": "Immutable or successor-versioned report evidence for human, pdf, html, data package, api, xbrl, inline, json, csv and filing distribution.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for human-pdf-html-data-package-api-xbrl-inline-json-csv-and-filing-distribution; a title, date, value, filename or digest never identifies a statement fact 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", "SRC-017" ] } ], "inline_only_rationale": null }, { "id": "ifrs-ias-ifrs18-xbrl-oim-sec-usgaap-esef-ipsas-prov-dqv-and-time-projection", "name": "IFRS, IAS, IFRS 18, XBRL, OIM, SEC, US GAAP, ESEF, IPSAS, PROV, DQV and time projection", "description": "Records ifrs, ias, ifrs 18, xbrl, oim, sec, us gaap, esef, ipsas, prov, dqv and time projection as source-qualified statement context while entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication 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", "SRC-017" ], "questions": [ { "id": "ifrs-ias-ifrs18-xbrl-oim-sec-usgaap-esef-ipsas-prov-dqv-and-time-projection-q01", "text": "What stable report and fact identity, version, framework, typed value, period, unit, scope and explicit unknown establish ifrs, ias, ifrs 18, xbrl, oim, sec, us gaap, esef, ipsas, prov, dqv and time projection?", "kind": "interoperability", "answer_data": [ "statement, component, fact, context, concept and external master identifiers", "typed value, unit, decimals, taxonomy, framework, jurisdiction, period and schema version", "nil, unknown, omitted, disputed, estimated, restated and not-applicable states" ] }, { "id": "ifrs-ias-ifrs18-xbrl-oim-sec-usgaap-esef-ipsas-prov-dqv-and-time-projection-q02", "text": "Who prepares, owns, asserts, reviews, governs, authorizes, assures, files, publishes or may rely on ifrs, ias, ifrs 18, xbrl, oim, sec, us gaap, esef, ipsas, prov, dqv and time projection, for which purpose and under what authority?", "kind": "temporal", "answer_data": [ "reporting entity, preparer, reviewer, governance body, auditor, regulator, actor and system", "purpose, framework, authority, policy, access, confidentiality, materiality and retention", "conflict, exception, segregation of duties, escalation and accountability" ] }, { "id": "ifrs-ias-ifrs18-xbrl-oim-sec-usgaap-esef-ipsas-prov-dqv-and-time-projection-q03", "text": "Which reporting, as-of, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times, source, evidence and uncertainty qualify ifrs, ias, ifrs 18, xbrl, oim, sec, us gaap, esef, ipsas, prov, dqv and time projection?", "kind": "evidence", "answer_data": [ "distinct instant, duration, operational, reporting, filing and knowledge times", "ledger, position, policy, calculation, transformation, evidence, quality and limitation", "comparative, reclassification, correction, restatement, successor, legal hold and audit" ] } ], "data_elements": [ { "id": "ifrs-ias-ifrs18-xbrl-oim-sec-usgaap-esef-ipsas-prov-dqv-and-time-projection-data", "name": "IFRS, IAS, IFRS 18, XBRL, OIM, SEC, US GAAP, ESEF, IPSAS, PROV, DQV and time projection data", "description": "Typed financial-statement data for ifrs, ias, ifrs 18, xbrl, oim, sec, us gaap, esef, ipsas, prov, dqv and time projection, qualified by report version, framework, period, unit, 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", "SRC-017" ] } ], "artifacts": [ { "id": "ifrs-ias-ifrs18-xbrl-oim-sec-usgaap-esef-ipsas-prov-dqv-and-time-projection-record", "name": "IFRS, IAS, IFRS 18, XBRL, OIM, SEC, US GAAP, ESEF, IPSAS, PROV, DQV and time projection record", "description": "Immutable or successor-versioned report evidence for ifrs, ias, ifrs 18, xbrl, oim, sec, us gaap, esef, ipsas, prov, dqv and time projection.", "media_or_form": [ "logical financial-statement specification assertion", "report, component, fact, context, note, policy binding, calculation, validation, reconciliation, approval, filing or projection record" ], "serial": true, "identity_strategy": "Statement ID plus independent report version, component or fact ID, reporting context and artifact kind for ifrs-ias-ifrs18-xbrl-oim-sec-usgaap-esef-ipsas-prov-dqv-and-time-projection; a title, date, value, filename or digest never identifies a statement fact 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", "SRC-017" ] } ], "inline_only_rationale": null } ] } ] } ] }, "functions": [ { "id": "register-statement", "name": "Register a financial statement", "description": "Governed operation to register a financial statement without autonomous posting, consolidation, calculation-driven mutation, reclassification, valuation, audit, signing, filing, publication, restatement, access widening or records disposition.", "inputs": [ "owner", "purpose", "reporting entity and framework" ], "outputs": [ "stable statement and version head" ], "preconditions": [ "namespace, identity, authority, entity, perimeter, framework and duplicate checks pass" ], "effects": [ "a report aggregate exists without creating ledger facts or a filing" ], "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-015" ] }, { "id": "compose-statement-set", "name": "Compose a statement set and presentation tree", "description": "Governed operation to compose a statement set and presentation tree without autonomous posting, consolidation, calculation-driven mutation, reclassification, valuation, audit, signing, filing, publication, restatement, access widening or records disposition.", "inputs": [ "statement version", "components, sections and notes", "presentation rules" ], "outputs": [ "versioned statement structure" ], "preconditions": [ "component type, hierarchy, order, labels, references, completeness and cycle checks pass" ], "effects": [ "human presentation remains linked to semantic facts" ], "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006" ] }, { "id": "bind-reporting-entity-perimeter-and-period", "name": "Bind reporting entity, perimeter and period", "description": "Governed operation to bind reporting entity, perimeter and period without autonomous posting, consolidation, calculation-driven mutation, reclassification, valuation, audit, signing, filing, publication, restatement, access widening or records disposition.", "inputs": [ "statement", "external entity and control references", "period and cutoff" ], "outputs": [ "non-owning entity, perimeter and temporal context" ], "preconditions": [ "identity, control basis, consolidation scope, instant or duration, comparative and authority checks pass" ], "effects": [ "external entity and control lifecycles remain authoritative" ], "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-006", "SRC-014" ] }, { "id": "add-or-amend-fact", "name": "Add or amend a statement fact", "description": "Governed operation to add or amend a statement fact without autonomous posting, consolidation, calculation-driven mutation, reclassification, valuation, audit, signing, filing, publication, restatement, access widening or records disposition.", "inputs": [ "statement head", "concept, value, context and unit", "source authority" ], "outputs": [ "successor fact assertion" ], "preconditions": [ "identity, taxonomy, datatype, entity, period, dimensions, unit, decimals, source and expected revision checks pass" ], "effects": [ "an issued fact is never silently overwritten" ], "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-011" ] }, { "id": "bind-policies-estimates-and-materiality", "name": "Bind policies, estimates and materiality decisions", "description": "Governed operation to bind policies, estimates and materiality decisions without autonomous posting, consolidation, calculation-driven mutation, reclassification, valuation, audit, signing, filing, publication, restatement, access widening or records disposition.", "inputs": [ "statement", "external policy or decision", "scope and effective period" ], "outputs": [ "qualified non-owning policy and judgement binding" ], "preconditions": [ "framework, authority, applicability, change, uncertainty, materiality and evidence checks pass" ], "effects": [ "the statement does not make or execute accounting policy decisions" ], "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-014" ] }, { "id": "bind-sources-and-consolidation-lineage", "name": "Bind sources and consolidation lineage", "description": "Governed operation to bind sources and consolidation lineage without autonomous posting, consolidation, calculation-driven mutation, reclassification, valuation, audit, signing, filing, publication, restatement, access widening or records disposition.", "inputs": [ "statement facts", "ledger, position or trial-balance references", "consolidation run" ], "outputs": [ "fact-level lineage graph" ], "preconditions": [ "source, mapping, adjustment, elimination, transformation, actor, run, time and digest checks pass" ], "effects": [ "the report records lineage but does not post or consolidate" ], "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-008", "SRC-011", "SRC-015" ] }, { "id": "calculate-validate-and-reconcile", "name": "Calculate, validate and reconcile", "description": "Governed operation to calculate, validate and reconcile without autonomous posting, consolidation, calculation-driven mutation, reclassification, valuation, audit, signing, filing, publication, restatement, access widening or records disposition.", "inputs": [ "statement version", "calculation and business rules", "comparison sources" ], "outputs": [ "validation results and reconciliation evidence" ], "preconditions": [ "rule version, weights, signs, units, periods, dimensions, tolerances, materiality and completeness checks pass" ], "effects": [ "errors are reported without autonomously changing facts" ], "source_refs": [ "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010", "SRC-011", "SRC-016" ] }, { "id": "review-assure-and-authorize-issue", "name": "Review, assure and authorize issue", "description": "Governed operation to review, assure and authorize issue without autonomous posting, consolidation, calculation-driven mutation, reclassification, valuation, audit, signing, filing, publication, restatement, access widening or records disposition.", "inputs": [ "statement candidate", "review and assurance evidence", "authorized decision" ], "outputs": [ "qualified review, assurance reference and lifecycle assertion" ], "preconditions": [ "scope, standard, evidence, conflicts, representation, opinion reference, authority and expected revision checks pass" ], "effects": [ "the model records but does not perform audit, sign or certify" ], "source_refs": [ "SRC-001", "SRC-002", "SRC-009", "SRC-013", "SRC-014", "SRC-015" ] }, { "id": "issue-amend-restate-or-supersede", "name": "Issue, amend, restate or supersede", "description": "Governed operation to issue, amend, restate or supersede without autonomous posting, consolidation, calculation-driven mutation, reclassification, valuation, audit, signing, filing, publication, restatement, access widening or records disposition.", "inputs": [ "statement head", "authorized lifecycle decision", "change and comparative evidence" ], "outputs": [ "immutable issued version and successor linkage" ], "preconditions": [ "authority, reason, materiality, affected facts, comparatives, authorization time, retention and disclosure checks pass" ], "effects": [ "prior issued versions remain resolvable" ], "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-009", "SRC-015" ] }, { "id": "query-project-file-retain-and-audit", "name": "Query, project, file, retain and audit", "description": "Governed operation to query, project, file, retain and audit without autonomous posting, consolidation, calculation-driven mutation, reclassification, valuation, audit, signing, filing, publication, restatement, access widening or records disposition.", "inputs": [ "statement", "target profile", "purpose-bound access, filing and records policy" ], "outputs": [ "filtered projection, filing package, retention result or audit event" ], "preconditions": [ "purpose, authority, mapping, loss, confidentiality, acceptance state, digest and retention checks pass" ], "effects": [ "filing and publication remain external lifecycles and every projection declares 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", "SRC-017" ] } ], "composition": [ { "target": "WM-REC-002", "relation": "REFERENCE", "purpose": "Resolve generic record context without granting ownership, mutation or cascade authority.", "required": false, "source_refs": [ "SRC-006", "SRC-015" ] }, { "target": "WM-ECO-017", "relation": "COMPOSE", "purpose": "Report positions or balances while preserving their independent identity, measurement basis, time and provenance.", "required": false, "source_refs": [ "SRC-002", "SRC-005", "SRC-006" ] }, { "target": "Reporting Entity, Control, Account, Ledger, Transaction, Journal, Trial Balance, Consolidation, Accounting Policy, Estimate, Audit, Filing, Publication and Records models", "relation": "REFERENCE", "purpose": "Resolve authoritative external identities, processes, decisions and evidence without duplicating their lifecycles.", "required": false, "source_refs": [ "SRC-001", "SRC-002", "SRC-005", "SRC-006", "SRC-009", "SRC-011", "SRC-014", "SRC-015" ] }, { "target": "IFRS 2026, IAS 1, IAS 7, IFRS 18, IFRS Taxonomy 2025, XBRL 2.1, Inline XBRL 1.1, OIM 1.0, SEC Regulation S-X and 2026 taxonomy, US GAAP 2026, ESEF 2026, ESMA 2025, IPSAS 2025, PROV-O, DQV and RFC 3339", "relation": "ALIGN", "purpose": "Project version-pinned accounting, digital-reporting, filing, public-sector, 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", "SRC-017" ] } ], "serviceLayers": { "dimension": { "owner_package_requirements": [ "Dimension owner, namespace authority, financial-reporting mandate and accountable statement owner", "Authoritative Entity, Control, Account, Ledger, Position, Transaction, Journal, Trial Balance, Consolidation, Policy, Estimate, Audit, Filing, Publication and Records registries", "Approved accounting, regulatory, public-sector, taxonomy, currency, unit, calculation, materiality, assurance, access, retention and interoperability profiles", "Role, delegation, segregation-of-duties, preparation, review, authorization, issue, filing, amendment, restatement and agent-operation policies" ], "namespace_guidance": "Mint statement, statement-version, component, fact, context, note, policy-binding, calculation, validation, reconciliation, assurance-reference, lifecycle 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 statement by authoritative report identifier, owner namespace, reporting entity, perimeter, statement type, framework and reporting period, never by title, filename, publication date or digest alone.", "Keep statement, reporting entity, account, position, transaction, journal, consolidation run, policy, audit opinion, filing, publication and records independently identifiable." ], "patch_rules": [ "Extensions declare report, entity, period, currency, fact, dimension, calculation, policy, assurance, lifecycle, access and interoperability effects.", "Issued statements and facts are immutable; changes create linked amendments or restatements with reason, affected facts, comparatives, compatibility, migration and approval.", "Never silently change reporting entity, perimeter, framework, period, concept, dimensions, value, unit, decimals, presentation currency, comparative, policy, source, approval or filing state." ], "compatibility_rules": [ "Ignore additive fields only when report and fact identity, entity, period, dimensions, value, unit, framework, authority, access and provenance survive.", "Every projection pins standard, taxonomy, entry point, message or filing profile and declares fact, dimension, precision, presentation, footnote and lifecycle loss." ] }, "artifact_rules": { "identity_priority": [ "Authoritative master-system identifier for each statement, version, component, fact, context, note, validation, approval or artifact, qualified by issuer, namespace and record kind.", "Governed globally resolvable report or fact IRI.", "Dimension UUID or ULID when neither preceding identifier exists." ], "timestamp_rule": "Use RFC 3339 timestamps with seconds and explicit offset or Z; distinguish reporting-period boundaries, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge times whenever they differ.", "serial_naming_rule": "Use {statement-id}--{statement-version}--{component-fact-or-context-id}--{artifact-kind}--{revision-id}.", "integrity_rule": "Store digest, media type, record kind, reporting entity and period, framework and taxonomy versions, actor, distinct event and knowledge times, confidentiality marking and provenance." }, "policies": [ "The statement owns report structure, facts, notes, versions, validations and projections but not external entity, account, position, transaction, journal, consolidation, policy, audit, filing, publication or records masters.", "A statement fact is qualified by concept, reporting entity, period, dimensions, unit, decimals, framework, source and provenance; it is not a free-floating number.", "Preparation, review, authorization, issue, filing acceptance, publication and audit opinion are distinct decisions or events.", "Agents cannot autonomously post, consolidate, mutate from calculations, reclassify, value, approve, audit, sign, file, publish, restate, disclose, widen access or dispose financial records without delegated authority." ], "crud": { "read": [ "Resolve statement head, reporting entity, perimeter, framework, period, components, facts, contexts, notes, policies, sources, calculations, validations, assurance, lifecycle, access and projection loss under the permitted view." ], "create": [ "Bind stable identity, owner, purpose, reporting entity, perimeter, framework, taxonomy entry point, period, presentation currency, source authority and initial lifecycle before facts are accepted." ], "update": [ "Append successor components, facts, contexts, notes, policy bindings, calculations, validations, reconciliations, review evidence, amendments, restatements and lifecycle assertions 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": "Statement owner", "responsibilities": [ "Own purpose, reporting scope, framework, lifecycle, compatibility and accountable use." ] }, { "name": "Preparer and accounting controller", "responsibilities": [ "Own structure, facts, contexts, policies, estimates, mappings, calculations, sources and corrections." ] }, { "name": "Consolidation and data steward", "responsibilities": [ "Own entity perimeter, ledger and position bindings, eliminations, transformations, lineage and reconciliation evidence." ] }, { "name": "Governance reviewer and authorizing body", "responsibilities": [ "Own review, materiality, representations, approval and authorization for issue." ] }, { "name": "Independent assurance provider", "responsibilities": [ "Own external engagement, procedures, opinion and limitations; the statement stores only qualified references." ] }, { "name": "Filing, access and records authority", "responsibilities": [ "Own filing, disclosure, confidentiality, publication, embargo, retention, legal hold and disposition policy." ] }, { "name": "Taxonomy and interoperability steward", "responsibilities": [ "Own taxonomy entry points, extensions, labels, mappings, conformance evidence and declared loss." ] } ], "access": { "default_rule": "Deny draft, unreleased, confidential, personal, market-sensitive, account-level, adjustment, estimate, audit, control-deficiency, regulator-only or reconstruction-capable data unless a purpose-bound policy permits the minimum necessary view.", "scopes": [ "bundle", "layer", "finding", "artifact" ], "exceptions": [ "Declared accounting, regulatory, assurance, 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, statement and version, operation, authority, policy, RFC 3339 time, affected components or facts, 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-reporting, namespace, framework, taxonomy, currency, materiality, assurance, filing, access, retention and agent policies.", "Read this statement and linked entity, control, account, position, transaction, journal, consolidation, policy, audit, filing, publication and records models before mutation." ] } }, "coverage": { "claim": "WM-ECO-018 covers one governed, versioned financial statement or complete statement set from report identity, framework and reporting perimeter through presentation structure, typed facts, periods, currency, comparatives, policies, estimates, source lineage, validation, disclosures, assurance references, lifecycle, filing and interoperable projections. Jurisdiction-specific profiles, licensed normative clauses and independent external review remain deferred.", "confidence": "medium", "checklist": [ { "dimension": "identity", "status": "covered", "notes": "Identity is explicit; framework, jurisdiction, sector, filing, assurance and external-review profiles remain held where applicable." }, { "dimension": "classification and direct properties", "status": "covered", "notes": "Classification and direct properties is explicit; framework, jurisdiction, sector, filing, assurance and external-review profiles remain held where applicable." }, { "dimension": "recognition and observation", "status": "covered", "notes": "Recognition and observation is explicit; framework, jurisdiction, sector, filing, assurance and external-review profiles remain held where applicable." }, { "dimension": "capabilities and possible actions", "status": "covered", "notes": "Capabilities and possible actions is explicit; framework, jurisdiction, sector, filing, assurance and external-review profiles remain held where applicable." }, { "dimension": "composition", "status": "covered", "notes": "Composition is explicit; framework, jurisdiction, sector, filing, assurance and external-review profiles remain held where applicable." }, { "dimension": "lifecycle", "status": "covered", "notes": "Lifecycle is explicit; framework, jurisdiction, sector, filing, assurance and external-review profiles remain held where applicable." }, { "dimension": "relationships", "status": "covered", "notes": "Relationships is explicit; framework, jurisdiction, sector, filing, assurance and external-review profiles remain held where applicable." }, { "dimension": "temporal", "status": "covered", "notes": "Temporal is explicit; framework, jurisdiction, sector, filing, assurance and external-review profiles remain held where applicable." }, { "dimension": "spatial", "status": "not-applicable", "notes": "Spatial properties are not intrinsic; domicile, jurisdiction, exchange, branch and asset locations remain referenced context." }, { "dimension": "provenance", "status": "covered", "notes": "Provenance is explicit; framework, jurisdiction, sector, filing, assurance and external-review profiles remain held where applicable." }, { "dimension": "ownership and stewardship", "status": "covered", "notes": "Ownership and stewardship is explicit; framework, jurisdiction, sector, filing, assurance and external-review profiles remain held where applicable." }, { "dimension": "validation and quality", "status": "covered", "notes": "Validation and quality is explicit; framework, jurisdiction, sector, filing, assurance and external-review profiles remain held where applicable." }, { "dimension": "access and privacy", "status": "covered", "notes": "Access and privacy is explicit; framework, jurisdiction, sector, filing, assurance and external-review profiles remain held where applicable." }, { "dimension": "retention and deletion", "status": "covered", "notes": "Retention and deletion is explicit; framework, jurisdiction, sector, filing, assurance and external-review profiles remain held where applicable." }, { "dimension": "interoperability", "status": "covered", "notes": "Interoperability is explicit; framework, jurisdiction, sector, filing, assurance and external-review profiles remain held where applicable." }, { "dimension": "authority and ethics", "status": "covered", "notes": "Authority and ethics is explicit; framework, jurisdiction, sector, filing, assurance 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 WM-REC-002 parent signal and candidate WM-ECO-017 composition are not canonically approved and grant no cascade authority.", "Insurance, banking, investment funds, tax, prudential, sustainability, segment, interim, liquidation, public-sector and jurisdiction-specific filing requirements need separate profiles.", "IFRS and FASB materials are used only within public access and licensing boundaries; restricted requirements were not inferred.", "IFRS 18 transition requires an explicit effective-period and entry-point choice; IAS 1 remains applicable until superseded for the reporting entity or early adoption occurs." ], "conflicts": [ "Financial statement, complete statement set, annual report, regulatory filing, XBRL report, audit opinion and published document are related but not interchangeable identities.", "Statement fact, account balance, financial position, transaction, journal entry, trial-balance row and calculated subtotal remain separate assertions.", "Instant facts, duration facts, reporting period, preparation, authorization, issue, filing, publication and knowledge times must not be collapsed.", "Reported, comparative, reclassified, adjusted, amended and restated facts require explicit versions and reconciliation." ], "regional_assumptions": [ "Recognition, measurement, presentation, materiality, audit, filing, disclosure, retention and compliance depend on framework, jurisdiction, regulator, entity, sector and reporting period.", "IFRS, US GAAP, SEC, ESEF and IPSAS are overlapping framework and jurisdiction profiles; none is universal." ], "adversarial_checks": [ "Reject a package that collapses the statement into its entity, accounts, positions, ledger, consolidation, audit opinion, filing or publication.", "Reject a fact without concept, entity, period, dimensions, unit, decimals or precision, framework, source and provenance.", "Reject silent calculation-driven mutation, aggregation, reclassification, currency translation, amendment, restatement or taxonomy remapping.", "Reject a compliance or assurance claim without scope, framework or standard version, responsible authority, evidence and limitations.", "Reject autonomous posting, consolidation, audit, signing, filing, publication, disclosure, access widening or records disposition.", "Reject a projection that hides taxonomy entry point, extensions, dimensions, units, decimals, footnotes, comparatives, lifecycle 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 financial-report aggregate: one statement or a complete set. Reporting entity, account, position, transaction, journal, trial balance, consolidation run, accounting-policy master, audit engagement, audit opinion, regulatory filing and publication remain external masters or governed references." }, "decisions": [ { "concept": "Statement, statement set, annual report and filing boundary", "disposition": "accepted-with-explicit-boundary", "rationale": "The aggregate can represent one financial statement or a complete financial-statement set; an annual report, regulatory filing, publication package and audit engagement remain separately identified containers or processes." }, { "concept": "WM-REC-002 parent signal", "disposition": "accepted-as-unapproved-reference", "rationale": "The parent signal is not a frozen canonical relation and grants no ownership, mutation or cascade authority." }, { "concept": "WM-ECO-017 composition relation", "disposition": "accepted-as-candidate-composition", "rationale": "The relation ledger proposes that a financial statement composes or reports financial positions, while the statement preserves its own presentation, period, framework, authorization and lineage semantics." }, { "concept": "Fact, position, account and transaction identity", "disposition": "accepted", "rationale": "A reported fact is a typed assertion in a reporting context; positions, accounts and transactions are external operational or economic identities and must not be silently collapsed into the fact." }, { "concept": "Instant, duration and operational clocks", "disposition": "accepted", "rationale": "Instant and duration reporting periods plus cutoff, adjusting-event, preparation, review, authorization, issue, filing, publication, ingestion and knowledge times remain distinct and timestamps require RFC 3339 seconds and offset." }, { "concept": "IAS 1, IFRS 18 and taxonomy effective periods", "disposition": "accepted-with-version-and-effective-date-hold", "rationale": "Every framework, standard, taxonomy and entry point is pinned by edition and effective period; IFRS 18 is not silently treated as mandatory before annual periods beginning on or after 2027-01-01 unless early application is declared." }, { "concept": "Calculations, validation and assurance", "disposition": "accepted-with-authority-boundary", "rationale": "Calculation links, formulas, reconciliations and validations produce evidence or exceptions; they do not constitute audit, approval, authorization, filing acceptance or legal authority." }, { "concept": "Ledgers, trial balance, consolidation and provenance", "disposition": "accepted-as-external-source-references", "rationale": "Source ledgers, accounts, journal entries, trial balances and consolidation runs remain external masters referenced through mappings, transformations and provenance rather than absorbed by the statement." }, { "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-018 each timed out after 120 seconds; no external research result was admitted.", "Relation hold: WM-REC-002 is only a parent signal and WM-ECO-017 COMPOSE remains a candidate relation-ledger entry without canonical approval.", "Boundary hold: financial statement, statement set, annual report, reporting entity, account, position, transaction, journal, trial balance, consolidation run, policy master, audit engagement, audit opinion, filing, publication and records must retain separate identities.", "Fact-semantics hold: every fact requires an explicit concept, typed value or nil reason, reporting entity, period, unit where applicable, dimensions, framework, provenance and uncertainty or quality qualifiers.", "Temporal hold: instant, duration, cutoff, adjusting-event, preparation, review, authorization, issue, filing, publication, observation, ingestion and knowledge time must never be silently collapsed; timestamps require seconds and timezone offset.", "Framework-transition hold: IAS 1, IAS 7, IFRS 18, taxonomy editions and jurisdictional effective periods require explicit pins; IFRS 18 is mandatory from 2027-01-01 annual periods unless early application is declared.", "Authority hold: posting, consolidation, calculation-driven mutation, reclassification, valuation, audit, signing, filing, publication, restatement, disclosure, access widening and disposition require delegated accountable authority.", "Restricted-source hold: IFRS and other licensed material is used only within public access and licensing boundaries; no restricted clauses were inspected or inferred.", "Interoperability hold: every IFRS, XBRL 2.1, Inline XBRL, OIM, US GAAP taxonomy, SEC, ESEF, IPSAS, PROV, DQV and time projection requires version pins, conformance evidence and information-loss declarations.", "Privacy hold: confidential, personal, account-level, market-sensitive, related-party, segment, remuneration, tax, litigation and regulatory data require purpose-bound access, minimization and retention controls.", "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-REC-002 and WM-ECO-017 edges and register Reporting Entity, Account, Transaction, Journal, Trial Balance, Consolidation, Accounting Policy, Audit, Filing, Publication and Records edges.", "Create IFRS, US GAAP, IPSAS, ESEF, SEC and sector-specific banking, insurance, fund, public-sector, tax and sustainability-reporting profiles.", "Conformance-test statement sets, facts, contexts, dimensions, units, calculation links, comparatives, restatements and projections against concrete XBRL, Inline XBRL, OIM and filing samples.", "Validate organization-specific preparation, review, authorization, signing, filing, publication, retention, legal-hold and disposition policies.", "Inspect licensed normative requirements under authorized access before making clause-level IFRS or other licensed-standard conformance claims.", "Obtain independent external review before promoting beyond reviewable-draft assurance." ] }, "statistics": { "sources": 17, "bundles": 6, "layers": 12, "findings": 24, "questions": 72, "artifacts": 24, "functions": 10 } }