Report

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A report communicates structured information about a subject, event, condition, activity, obligation, result, or state of affairs. In business and regulatory contexts, a report does more than present information to a human reader. A report also provides facts that another person, organisation, system, regulator, auditor, or process can interpret, validate, compare, analyse, or act upon.

The Standard Business Report Model (SBRM) treats a report as a structured information artefact. A report contains facts. Dimensions distinguish one fact from another. A report model explains what is in the report and its organisation.

This treatment separates the report from a presentation format. A report may appear as a form, a spreadsheet, a PDF, an XBRL filing, a JSON document, an RDF graph, a database extract, a dashboard, or a message set. The report remains the information artefact. The format provides one realisation of that artefact.

In DIDO Solutions' work, a report should have traceable semantics, structure, facts, dimensions, rules, constraints, and validation logic when the report supports governance, regulatory interpretation, audit, conformance, or automated processing.

structured information artefact that contains reported facts distinguished by dimensions within a defined reporting context

OMG Standard Business Report Model (SBRM), Version 1.0 Beta 1; specialised for use in the FX Demo Reference Architecture.

A report is not equivalent to its presentation format. A PDF, spreadsheet, web page, XBRL instance, JSON document, or RDF graph may realise a report, but the report consists of the reported information, its organisation, its facts, its dimensions, and its governing report model.

An FX regulatory report may include details of a confirmed FX trade, such as counterparties, currency pair, notional amount, trade date, settlement date, jurisdiction, validation status, and reporting timestamp. Dimensions distinguish facts by reporting entity, period, jurisdiction, currency, and lifecycle state.