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--- dido:05-semantics:01-kinds-of-semantics:10-report-semantics [2026/07/08 03:02] – removed - external edit (Unknown date) 127.0.0.1
+++ dido:05-semantics:01-kinds-of-semantics:10-report-semantics [2026/07/18 12:33] (current) – external edit 127.0.0.1
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+====== Report Semantics ======
+[[dido:99_annexes:annex-b-terms-and-definitions:start|Go up to Terms and Definitions]]
+===== Discussion =====
+Report semantics defines meaning through reported facts, dimensions, reporting contexts, report structures, report elements, validation rules, calculation rules, and interpretation constraints.
+A [[dido:99_annexes:annex-b-terms-and-definitions:r:report|report]] communicates structured information about a subject, event, condition, activity, obligation, result, or state of affairs. Report semantics explains what the reported information means, how facts differ from other facts, which dimensions distinguish facts, which rules constrain the reported content, and which interpretation a recipient applies to the report.
+Report semantics differ from report presentation. A PDF, spreadsheet, dashboard, form, XBRL filing, JSON document, RDF graph, or database extract provides a representation or presentation of report content. Report semantics defines the meaning of the reported facts and their governing context.
+[[dido:99_annexes:annex-b-terms-and-definitions:s:sbrm]] provides an important reference for report semantics. SBRM treats a report as a structured information artifact composed of facts distinguished by dimensions. This treatment supports semantic traceability, validation, calculation, comparison, and machine-processable business reporting.
+Report semantic content includes:
+  * Reported facts
+  * Dimensions
+  * Reporting contexts
+  * Reporting periods
+  * Reporting entities
+  * Report elements
+  * Report structures
+  * Calculation rules
+  * Validation rules
+  * Presentation structures
+  * Disclosure requirements
+  * Reporting obligations
+  * Source data references
+  * Audit evidence
+  * Interpretation constraints
+  * Traceability to report rules and semantic sources
+A governed architecture preserves [[dido:99_annexes:annex-b-terms-and-definitions:t:traceability|traceability]] from report semantics to the conceptual model, vocabulary, schema, rule set, policy source, SBRM model, implementation artifact, and conformance test that expresses or validates report meaning.
+===== Definition =====
+//meaning defined through reported facts, dimensions, reporting contexts, report structures, rules, and interpretation constraints//
+===== Source =====
+DIDO Solutions usage, informed by OMG Standard Business Report Model (SBRM), reporting practice, semantic modeling practice, validation practice, and semantic traceability practice.
+===== Note =====
+Report semantics is not equivalent to report presentation. A report presentation shows or transports report content. Report semantics defines the meaning of the reported facts, dimensions, contexts, rules, and constraints.
+SBRM supports report semantics by providing modeling constructs for business and regulatory reporting. Report semantics identifies the meaning that those constructs express in a governed reporting context.
+===== Example =====
+An FX regulatory report contains facts about a confirmed FX trade.
+^ Report element ^ Example value ^ Report semantic meaning ^
+| Reporting entity | ''Bank-A'' | entity responsible for submitting the report |
+| Reporting jurisdiction | ''EU'' | jurisdiction that governs the reporting obligation |
+| Trade identifier | ''Trade-123'' | identifier of the reported trade |
+| Counterparty LEI | ''LEI-5493001KJTIIGC8Y1R12'' | legal entity identifier for a counterparty |
+| Currency pair | ''EUR/USD'' | currencies exchanged in the reported trade |
+| Notional amount | ''1000000'' | amount used to calculate settlement obligations |
+| Trade date | ''2026-07-07'' | date on which the trade occurs |
+| Settlement date | ''2026-07-09'' | date on which settlement occurs |
+| Lifecycle state | ''Confirmed'' | reported lifecycle state of the trade |
+| Validation status | ''Accepted'' | result of the required validation process |
+The report presentation may appear as a [[dido:99_annexes:annex-b-terms-and-definitions:p:pdf]], an [[dido:99_annexes:annex-b-terms-and-definitions:x:xbrl]] instance, a [[dido:99_annexes:annex-b-terms-and-definitions:j:json]] document, a spreadsheet, an [[dido:99_annexes:annex-b-terms-and-definitions:r:rdf_graph]], or a dashboard. The report semantics defines what each reported fact means, which dimensions distinguish the fact, which reporting context governs the fact, and which validation rules apply.
+For example, ''2026-07-09'' has date semantics. It has report semantics when the report identifies it as the settlement date of ''Trade-123'' for a specific reporting entity, reporting jurisdiction, reporting period, and reporting obligation.
+----
+<WRAP centeralign>
+© 2026 Dido Solutions, Inc. and Jackrabbit Consulting, Inc.
+</WRAP>