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--- dido:05-semantics:01-kinds-of-semantics:10-report-semantics [2026/07/11 11:10] – ↷ Links adapted because of a move operation nick_dido
+++ 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:99_annexes:annex-b-terms-and-definitions:start|Go up to Terms and Definitions]]
+[[dido:99_annexes:annex-b-terms-and-definitions:start|Go up to Terms and Definitions]]
 ===== Discussion =====
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 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: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.
+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:99_annexes:annex-b-terms-and-definitions:s:sbrm]] provides an important reference for report semantics. SBRM treats a report as a structured information artefact composed of facts distinguished by dimensions. This treatment supports semantic traceability, validation, calculation, comparison, and machine-processable business reporting.
+[[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:
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   * Traceability to report rules and semantic sources
-A governed architecture preserves [[dido:99_annexes: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 artefact, and conformance test that expresses or validates report meaning.
+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 =====
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 ===== Source =====
-DIDO Solutions usage, informed by OMG Standard Business Report Model (SBRM), reporting practice, semantic modelling practice, validation practice, and semantic traceability practice.
+DIDO Solutions usage, informed by OMG Standard Business Report Model (SBRM), reporting practice, semantic modeling practice, validation practice, and semantic traceability practice.
 ===== Note =====
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 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 modelling constructs for business and regulatory reporting. Report semantics identifies the meaning that those constructs express in a governed reporting context.
+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 =====
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 | Validation status | ''Accepted'' | result of the required validation process |
-The report presentation may appear as a [[dido:99_annexes:99_annexes:annex-b-terms-and-definitions:p:pdf]], an [[dido:99_annexes:99_annexes:annex-b-terms-and-definitions:x:xbrl]] instance, a [[dido:99_annexes:99_annexes:annex-b-terms-and-definitions:j:json]] document, a spreadsheet, an [[dido:99_annexes: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.
+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.