Report & Statement
A governed factual or analytical statement issued for an audience and reporting period.
Bundle → Layer → Finding → Questions Incomplete
3 bundles · 6 layers · 0 findings · 0 questions
reporting What must be reported and the act of filing
reportDefinition
templates, taxonomies, mandates
submission
filed reports, periods, receivers
content What the report says
figures
quantitative facts with units and contexts
assertions
declarative statements and disclosures
assurance Why the report can be relied on
validationChecks
rule checks against templates
attestationAndOpinion
responsibility statements and external opinions
Note: Legacy card: layers named, findings and questions never written.
Classifiers Filled
- Family
- World Models
- Category
- Information and virtual systems
- Entry kind
- standalone-mm
- Navigation path
- NAV.INF.REC.RPT
- Domain
- INF.REC.RPT
- Industry
- Cross-industry
- Tags
- reportstatementinf.rec.rpt
- Also called
- N2
What it is Derived, awaiting review
This meta-model describes structured reporting: financial statements, statistical returns and compliance filings understood as sets of figures and assertions about a defined period, prepared against a template, filed with a receiver, validated and attested.
Note: First sentence of the legacy card introduction.
Why it exists Filled
A governed factual or analytical statement issued for an audience and reporting period.
Distinguishing features Derived, awaiting review
- It is its own model because the report lifecycle (prepare, file, validate, restate, attest) and the fact-in-context semantics of figures are shared across finance, regulation and statistics, distinct from the general document semantics of N1.
What robots and AI may and may not do Missing, in the backlog
Not described yet. This gap is in the card backlog.
Moral aspects Missing, in the backlog
Not described yet. This gap is in the card backlog.
Owners Filled
Steward
The neutral owner archetype is the reporting organization, which owns its reports and figures even after filing; receivers hold copies under their own mandates.
Links to other meta-models Filled
references
- world.organization - reporting organizations and receiving authorities.
- world.officialStatistics - accepted figures feed statistical series production.
- world.timeCalendar - reporting periods, deadlines and fiscal calendars.
- world.identifierNaming - filer, report and concept identifier schemes.
composes
- world.documentRecord - a filing materializes as a governed document with signatures and retention.
imports
- xbrl - ALIGN: fact, context, unit and taxonomy semantics for financial figures.
- sdmx - ALIGN: exchange semantics for statistical returns.
What else AI and robots need to interact with it Incomplete
Identity and identifiers required Missing, in the backlog
Not described yet. This gap is in the card backlog.
Direct properties not applicable Not applicable
Not applicable
Institutional or informational subject: no invented physical properties.
Recognition optional Missing, in the backlog
Not described yet. This gap is in the card backlog.
Capabilities and actions required Derived, awaiting review
- reportPrepared: a report reached a complete draft state.
- reportFiled: the report was submitted to its receiver.
- filingAccepted: the receiver accepted the filing.
- filingRejected: the receiver rejected the filing with findings.
- figureRestated: a previously reported figure was corrected.
- reportAmended: an amended report replaced an earlier filing.
- attestationSigned: a responsibility statement or opinion was signed.
Legacy events listed as state transitions.
Hazards and failure modes optional Missing, in the backlog
Not described yet. This gap is in the card backlog.
Standards and interfaces required Derived, awaiting review
- regulatoryFilingContract: the obligation and channel terms between reporter and receiving authority.
- publicDisclosureContract: terms of publication of filed reports for general consumption.
- assuranceEngagementContract: engagement between reporter and external attestor over scope and opinion.
- publicFilingView: the accepted report as disclosed; omits validation traces and working notes.
- supervisorView: full content plus validation results and restatement history for the receiving authority.
- seriesExtract: figures only, keyed by concept and period, prepared for statistical reuse; omits assertions and attestations.
Context of use required Filled
- Access is always granted by the owner through the catalogue's S1/S2 ownership and access models, with disclosure and reuse audited via S4.
Sources Missing, in the backlog
Not described yet. This gap is in the card backlog.
Open questions
- Superseded by a researched world model? Map this legacy card to its successor or retire it.
Machine files
Provenance
legacy MMAS card (world-models v0.2) · legacy
Built from: models/world-n2-report-and-statement/spec.yaml, models/docs/knowledge-information/N2-report-and-statement.md