← Catalogue
World Models · legacy example

Report & Statement

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. 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.

AI YAMLAGENTS.mdSource
IDworld.n2-report-and-statement
Version history0.2.0-legacy
CategoryReference example
IndustryCross-industry
Domainknowledge-information
Tagsreport, statement
Data structure

Bundles and layers

Bundle

reporting

What must be reported and the act of filing

Layers

reportDefinition`: templates, taxonomies, mandates · `submission`: filed reports, periods, receivers

Bundle

content

What the report says

Layers

figures`: quantitative facts with units and contexts · `assertions`: declarative statements and disclosures

Bundle

assurance

Why the report can be relied on

Layers

validationChecks`: rule checks against templates · `attestationAndOpinion`: responsibility statements and external opinions

Findings

Catalogue-native findings must describe the information grouped by each layer. This legacy version does not declare them separately.

Questions & artifacts

Questions, artifact requirements and serial naming rules are required by Vercy vNext; they remain unassigned in this reference version.

Service layers

How this specification operates

Dimension & namespace

  • REFERENCE `world.organization` (O1): reporting organizations and receiving authorities.
  • COMPOSE `world.documentRecord` (N1): a filing materializes as a governed document with signatures and retention.
  • REFERENCE `world.officialStatistics` (N10): accepted figures feed statistical series production.
  • REFERENCE `world.timeCalendar` (N11): reporting periods, deadlines and fiscal calendars.
  • REFERENCE `world.identifierNaming` (N8): filer, report and concept identifier schemes.
  • imports: xbrl (ALIGN): fact, context, unit and taxonomy semantics for financial figures.
  • imports: sdmx (ALIGN): exchange semantics for statistical returns.

Canon, patches & standards

  • REFERENCE `world.organization` (O1): reporting organizations and receiving authorities.
  • COMPOSE `world.documentRecord` (N1): a filing materializes as a governed document with signatures and retention.
  • REFERENCE `world.officialStatistics` (N10): accepted figures feed statistical series production.
  • REFERENCE `world.timeCalendar` (N11): reporting periods, deadlines and fiscal calendars.
  • REFERENCE `world.identifierNaming` (N8): filer, report and concept identifier schemes.
  • imports: xbrl (ALIGN): fact, context, unit and taxonomy semantics for financial figures.
  • imports: sdmx (ALIGN): exchange semantics for statistical returns.

Artifact formats & serial data

Format-independent core. Concrete artifact formats and naming prefixes are not declared in this legacy version.

Policies & accepted processes

  • `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.

Read / add / edit / delete

CRUD procedures and interface bindings are not declared in this legacy version.

Ownership, roles & access

The neutral owner archetype is the reporting organization, which owns its reports and figures even after filing; receivers hold copies under their own mandates. Access is always granted by the owner through the catalogue's S1/S2 ownership and access models, with disclosure and reuse audited via S4.

Existing assembly

Objects, relationships, events and projections

Objects

  • `report`: a structured account for a period; key attributes: reportId, reportType, status, preparedByRef.
  • `reportTemplate`: the mandated structure and taxonomy for a report type; key attributes: templateId, taxonomyRef, version, mandatingAuthorityRef.
  • `reportingPeriod`: the interval a report covers; key attributes: periodStart, periodEnd, frequency, fiscalContext.
  • `figure`: a reported quantitative fact; key attributes: conceptRef, value, unit, decimals, contextRef.
  • `assertion`: a declarative statement or disclosure made in a report; key attributes: statementText, assertionType, madeByRef.
  • `attestation`: a signed responsibility statement or external opinion; key attributes: attestorRef, opinionType, signedAt.
  • `filing`: the submission act and receipt; key attributes: filedAt, receiverRef, receiptNumber, channel.
  • `validationResult`: the outcome of a rule check; key attributes: ruleRef, severity, outcome, checkedAt.

Relationships

  • `report` -> conformsTo -> `reportTemplate` (N:1): the template mandates structure and taxonomy.
  • `report` -> covers -> `reportingPeriod` (N:1): every report is about a period.
  • `report` -> contains -> `figure` (1:N): the quantitative substance of the report.
  • `assertion` -> assertedIn -> `report` (N:1): disclosures live inside a specific report.
  • `figure` -> restates -> `figure` (N:1): a corrected figure supersedes a previously reported one.
  • `attestation` -> attests -> `report` (N:1): responsibility and opinion attach to the whole report.
  • `filing` -> submits -> `report` (1:1): the act that makes a report official.

Events

  • `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.

Projections

  • `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.