Reference
Operating principles and governing documents.
The chain
Task → Scope / ReferenceApplicability → SourceDocumentSnapshot ← snapshotted, content-hashed → EvidenceSpan / TableCell / XBRLFact → Fact / DerivedFact ← typed value with provenance → Claim ← fact framed for a slot → CitationBinding ← durable evidence link → ProfessionalIssue / IssueGraph → ArtifactManifest ← canonical artifact truth → Reader / Presentation ← browser projections ArtifactManifest + readiness + policy → ExportGateDecision → ExportAsset / ShareGrant
Files are externalized projections. ArtifactManifest is the artifact truth; export and share require an explicit gate decision.
Inviolable rules (Constitution)
- Source is sovereign. The filed document is the source of record.
- The model is ministerial. It extracts, classifies, summarizes, compares, and phrases under bounded commission. It does not invent settled facts.
- No claim without evidence. Every claim descends, by an unbroken chain, from an evidence span.
- Unsupported output is honest. Empty slots stay empty (
SOURCE REQUIRED); never softened. - Public data only. No client-confidential ingestion path exists.
- Snapshot at retrieval. Sources content-hashed and preserved.
- Review is first-class. Every claim is independently re-verifiable.
- Generation is bounded. Numbers, names, and observations come from public source evidence.
- Provenance survives the file. Speaker notes / cell comments / footnotes carry citations.
- The product does not perform audit work. It produces preparation support.
- Language discipline. Reports public facts; does not exercise audit judgment.
- Jurisdiction preservation. CAMs (PCAOB) and KAMs (ISA) are tagged, never silently merged.
Available extraction chips
| Chip | What it extracts |
|---|---|
| Derivatives | Notional by type, fair value, hedge designation, CVA/DVA |
| Debt | Outstanding debt, breakdown by type, maturities, accounting policy |
| Liquidity Securities | Treasuries, cash equivalents, AFS / HTM / trading; classification & fair value |
| Fair Value Hierarchy | Level 1 / 2 / 3 totals, transfers, Level 3 reconciliation |
| Credit Losses | ECL / CECL allowance, stage split, methodology, sensitivity |
| Hedge Accounting | Designation policy, effectiveness, OCI movements, IAS 39 carve-out |
| Auditor Report | Audit firm, opinion type, signing partner, critical / key audit matters |
| Primary Financial Statements | Income-statement and balance-sheet line items from inline XBRL |