new
medium
Notional designated as cash flow hedge
Derivatives
×1
Diagnosed cause
Uncertain — pending human diagnosis
Responsible layer
Concept-authority relation graph
Repair type
Concept-authority relation added
Canonical artifact to update:
domain/concept_authority_bindings.yaml
Suggested repair: Human inspection required. After triage, change diagnosed_cause to the definitive cause (legitimate_non_disclosure, schema_gap, relation_not_mapped, etc.).
First seen 2026-05-19 · last seen 2026-05-19
Mark diagnosed
Repair due
In progress
Waive as legitimate
fixed
medium
Derivative notional (total)
Derivatives
×2
↺ 1
Diagnosed cause
Composable fact lacks rule
Responsible layer
Composition rule
Repair type
Composition rule added
Canonical artifact to update:
domain/concepts.yaml (composition field)
Suggested repair: same as before
Source evidence quote
Derivative instruments designated as accounting hedges:
Foreign exchange contracts $ 62,647 $ 64,069
Interest rate contracts $ 12,875 $ 14,575
Derivative instruments not designated as accounting hedges:
Foreign exchange contracts $ 109,079 $ 91,493
Regression fixture
· PROOF PASSED
composition_derivation_fixture
· captured from
t-b8913ff2b0
· last run 2026-05-19 14:46 UTC
Fixed · 2026-05-19 · Article-XVII-test · by johan
First seen 2026-05-19 · last seen 2026-05-19
Reopen for new work
waived legitimate
low
Cross-currency basis split (to OCI)
Derivatives
×2
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Accounting framework for derivatives
Derivatives
×2
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
CVA / DVA application
Derivatives
×2
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Level 3 fair value
Derivatives
×2
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Level 2 fair value
Derivatives
×2
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Level 1 fair value
Derivatives
×2
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Notional designated as net-investment hedge
Derivatives
×2
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Derivative financial liabilities (fair value)
Derivatives
×2
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Derivative financial assets (fair value)
Derivatives
×2
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Derivative notional — credit / commodity
Derivatives
×2
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Derivative notional — equity
Derivatives
×2
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Notional designated as cash flow hedge
Derivatives
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Going concern paragraph
Auditor Report
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Engagement partner
Auditor Report
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Auditor tenure (year since)
Auditor Report
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Auditor PCAOB ID
Auditor Report
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Auditor firm location
Auditor Report
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Amount designated at FVTPL (FVO)
Debt
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Debt measurement basis
Debt
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Weighted-average interest rate
Debt
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Debt maturing after 5 years
Debt
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Debt maturing 3–5 years
Debt
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Debt maturing 1–3 years
Debt
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Debt maturing within 1 year
Debt
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Long-term portion of debt
Debt
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Current portion of long-term debt
Debt
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Revolving credit
Debt
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Commercial paper
Debt
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Term loans
Debt
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Secured / collateralized debt
Debt
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Subordinated debt
Debt
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Senior unsecured debt
Debt
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Total debt outstanding (fair value)
Debt
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19
waived legitimate
low
Total debt outstanding (carrying value)
Debt
×1
Diagnosed cause
Legitimate non-disclosure
Responsible layer
External non-disclosure
Repair type
No repair (legitimate absence)
Suggested repair: No repair required — confirm with reviewer that the absence is expected for this filing type / framework.
Waived as legitimate
Issuer does not disclose this concept.
First seen 2026-05-19 · last seen 2026-05-19