# imports: http://purl.org/spar/deo/
# imports: http://purl.org/spar/doco/
# imports: http://purl.org/spar/po/
# imports: https://www.omg.org/spec/SBRM/ReportStructure/
# imports: https://www.omg.org/spec/SBRM/ReportingEnvelope/
# imports: https://www.omg.org/spec/Commons/AnnotationVocabulary/
# imports: https://www.omg.org/spec/Commons/Classifiers/
# imports: https://www.omg.org/spec/Commons/Collections/
# imports: https://www.omg.org/spec/Commons/ContextualDesignators/
# imports: https://www.omg.org/spec/Commons/DatesAndTimes/
# imports: https://www.omg.org/spec/Commons/Designators/
# imports: https://www.omg.org/spec/Commons/DocumentComponents/
# imports: https://www.omg.org/spec/Commons/Documents/
# imports: https://www.omg.org/spec/Commons/PartiesAndSituations/
# imports: https://www.omg.org/spec/Commons/QuantitiesAndUnits/

@prefix cmns-av: <https://www.omg.org/spec/Commons/AnnotationVocabulary/> .
@prefix cmns-cls: <https://www.omg.org/spec/Commons/Classifiers/> .
@prefix cmns-col: <https://www.omg.org/spec/Commons/Collections/> .
@prefix cmns-cxtdsg: <https://www.omg.org/spec/Commons/ContextualDesignators/> .
@prefix cmns-doc: <https://www.omg.org/spec/Commons/Documents/> .
@prefix cmns-docc: <https://www.omg.org/spec/Commons/DocumentComponents/> .
@prefix cmns-dsg: <https://www.omg.org/spec/Commons/Designators/> .
@prefix cmns-dt: <https://www.omg.org/spec/Commons/DatesAndTimes/> .
@prefix cmns-pts: <https://www.omg.org/spec/Commons/PartiesAndSituations/> .
@prefix cmns-qtu: <https://www.omg.org/spec/Commons/QuantitiesAndUnits/> .
@prefix dct: <http://purl.org/dc/terms/> .
@prefix deo: <http://purl.org/spar/deo/> .
@prefix doco: <http://purl.org/spar/doco/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix po: <http://purl.org/spar/po/> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix sbrm-frst: <https://www.omg.org/spec/SBRM/FinancialReportElements/> .
@prefix sbrm-rev: <https://www.omg.org/spec/SBRM/ReportingEnvelope/> .
@prefix sbrm-rst: <https://www.omg.org/spec/SBRM/ReportStructure/> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<https://www.omg.org/spec/SBRM/FinancialReportElements/>
	a owl:Ontology ;
	rdfs:label "Financial Report Structure Ontology" ;
	dct:abstract "This ontology defines concepts used for specifying financial components of a report. It is designed to be very high level such that it can be extended to support any kind of domain-specific report, including but not limited to a business or regulatory report." ;
	dct:contributor
		<https://www.linkedin.com/in/elisakendall/> ,
		<https://www.linkedin.com/in/peterivett/>
		;
	dct:license "https://opensource.org/licenses/MIT"^^xsd:anyURI ;
	owl:imports
		<http://purl.org/spar/deo/> ,
		<http://purl.org/spar/doco/> ,
		<http://purl.org/spar/po/> ,
		<https://www.omg.org/spec/SBRM/ReportStructure/> ,
		<https://www.omg.org/spec/SBRM/ReportingEnvelope/> ,
		<https://www.omg.org/spec/Commons/AnnotationVocabulary/> ,
		<https://www.omg.org/spec/Commons/Classifiers/> ,
		<https://www.omg.org/spec/Commons/Collections/> ,
		<https://www.omg.org/spec/Commons/ContextualDesignators/> ,
		<https://www.omg.org/spec/Commons/DatesAndTimes/> ,
		<https://www.omg.org/spec/Commons/Designators/> ,
		<https://www.omg.org/spec/Commons/DocumentComponents/> ,
		<https://www.omg.org/spec/Commons/Documents/> ,
		<https://www.omg.org/spec/Commons/PartiesAndSituations/> ,
		<https://www.omg.org/spec/Commons/QuantitiesAndUnits/>
		;
	owl:versionIRI <https://www.omg.org/spec/SBRM/20241101/FinancialReportElements/> ;
	cmns-av:copyright
		"Copyright (c) 2018-2024 EDM Council, Inc." ,
		"Copyright (c) 2018-2024 Object Management Group, Inc." ,
		"Copyright (c) 2018-2024 Thematix Partners LLC" ,
		"Copyright (c) 2019-2024 Federated Knowledge, LLC" ,
		"Copyright (c) 2022-2024 Adaptive, Inc." ,
		"Copyright (c) 2022-2024 Auditchain Labs AG"
		;
	.

sbrm-frst:AdjustedValue
	a owl:Class ;
	rdfs:subClassOf
		sbrm-rst:NumericFactValue ,
		[
			a owl:Restriction ;
			owl:onProperty sbrm-frst:hasAdjustmentDateTime ;
			owl:onClass cmns-dt:DateTime ;
			owl:minQualifiedCardinality "0"^^xsd:nonNegativeInteger ;
		] ,
		[
			a owl:Restriction ;
			owl:onProperty sbrm-frst:hasAdjustmentDate ;
			owl:onClass cmns-dt:ExplicitDate ;
			owl:minQualifiedCardinality "0"^^xsd:nonNegativeInteger ;
		] ,
		[
			a owl:Restriction ;
			owl:onProperty cmns-qtu:hasExpression ;
			owl:onClass cmns-qtu:Expression ;
			owl:minQualifiedCardinality "0"^^xsd:nonNegativeInteger ;
		] ,
		[
			a owl:Restriction ;
			owl:onProperty sbrm-frst:hasOriginalValue ;
			owl:onClass cmns-qtu:ScalarQuantityValue ;
			owl:qualifiedCardinality "1"^^xsd:nonNegativeInteger ;
		] ,
		[
			a owl:Restriction ;
			owl:onProperty sbrm-frst:hasRestatedValue ;
			owl:onClass cmns-qtu:ScalarQuantityValue ;
			owl:qualifiedCardinality "1"^^xsd:nonNegativeInteger ;
		]
		;
	rdfs:label "adjusted value" ;
	skos:definition "modified value for something included in a report" ;
	skos:example "For example, an adjusted value in a financial report is a modified value after accounting for specific changes, such as corrections, reclassifications, or non-recurring items, to better reflect financial performance or a position." ;
	cmns-av:explanatoryNote "Additional annotations that explain the reasons for and provide data lineage may be required depending on the report." ;
	cmns-av:synonym "adjustment" ;
	.

sbrm-frst:BalanceType
	a owl:Class ;
	rdfs:subClassOf cmns-cls:Classifier ;
	rdfs:label "balance type" ;
	.

sbrm-frst:CoreAspect
	a owl:Class ;
	rdfs:subClassOf sbrm-rst:Dimension ;
	rdfs:label "core aspect" ;
	.

sbrm-frst:Credit
	a owl:Class ;
	rdfs:subClassOf sbrm-frst:BalanceType ;
	owl:disjointWith sbrm-frst:Debit ;
	.

sbrm-frst:Currency
	a owl:Class ;
	rdfs:subClassOf cmns-qtu:MeasurementUnit ;
	.

sbrm-frst:Debit
	a owl:Class ;
	rdfs:subClassOf sbrm-frst:BalanceType ;
	.

sbrm-frst:InstantFact
	a owl:Class ;
	rdfs:subClassOf
		sbrm-rst:Fact ,
		[
			a owl:Restriction ;
			owl:onProperty sbrm-rst:hasFactValue ;
			owl:allValuesFrom cmns-dt:TimeInstant ;
		]
		;
	.

sbrm-frst:LineItems
	a owl:Class ;
	rdfs:subClassOf sbrm-rst:Structure ;
	rdfs:label "line items" ;
	skos:definition "group of labeled elements taken together" ;
	cmns-av:explanatoryNote "This is something like a section of a table. Note that this concept is likely to be replaced with something like a table, or elements of a table." ;
	.

sbrm-frst:MonetaryFact
	a owl:Class ;
	rdfs:subClassOf
		sbrm-rst:QuantitativeFact ,
		[
			a owl:Restriction ;
			owl:onProperty sbrm-rst:hasFactValue ;
			owl:allValuesFrom sbrm-frst:MonetaryFactValue ;
		]
		;
	.

sbrm-frst:MonetaryFactValue
	a owl:Class ;
	rdfs:subClassOf
		sbrm-rst:NumericFactValue ,
		[
			a owl:Restriction ;
			owl:onProperty cmns-qtu:hasMeasurementUnit ;
			owl:onClass sbrm-frst:Currency ;
			owl:qualifiedCardinality "1"^^xsd:nonNegativeInteger ;
		]
		;
	.

sbrm-frst:NonNumericFactValue
	a owl:Class ;
	rdfs:subClassOf sbrm-rst:FactValue ;
	owl:disjointWith sbrm-rst:NumericFactValue ;
	.

sbrm-frst:Operator
	a owl:Class ;
	rdfs:label "operator" ;
	skos:definition "part of an expression specifying the operation to be performed" ;
	.

sbrm-frst:RollForward
	a owl:Class ;
	rdfs:subClassOf
		sbrm-rst:StructuralElement ,
		[
			a owl:Restriction ;
			owl:onProperty sbrm-rst:hasIntermediateFact ;
			owl:allValuesFrom sbrm-rst:Fact ;
		] ,
		[
			a owl:Restriction ;
			owl:onProperty sbrm-rst:hasEndingFact ;
			owl:onClass sbrm-rst:Fact ;
			owl:qualifiedCardinality "1"^^xsd:nonNegativeInteger ;
		] ,
		[
			a owl:Restriction ;
			owl:onProperty sbrm-rst:hasInitialFact ;
			owl:onClass sbrm-rst:Fact ;
			owl:qualifiedCardinality "1"^^xsd:nonNegativeInteger ;
		]
		;
	rdfs:label "roll forward" ;
	cmns-av:explanatoryNote "This structure is far more complex than what was provided in the original version of the ontology and requires testing and possibly rework. An initial attempt to represent the details required for a roll-forward, which include all of the metdata and explanatory notes and footnotes for financial reporting purposes is given here, but it is likely insufficient to represent the details provided in tables in financial reports as it stands." ;
	.

sbrm-frst:RollUp
	a owl:Class ;
	rdfs:subClassOf
		sbrm-rst:StructuralElement ,
		[
			a owl:Restriction ;
			owl:onProperty sbrm-frst:hasOperator ;
			owl:hasValue sbrm-frst:Sum ;
		] ,
		[
			a owl:Restriction ;
			owl:onProperty sbrm-frst:hasSumOutput ;
			owl:onClass sbrm-rst:NumericFactValue ;
			owl:qualifiedCardinality "1"^^xsd:nonNegativeInteger ;
		] ,
		[
			a owl:Restriction ;
			owl:onProperty sbrm-frst:hasSumInput ;
			owl:someValuesFrom sbrm-rst:NumericFactValue ;
		]
		;
	rdfs:label "roll up" ;
	cmns-av:explanatoryNote "This structure is far more complex than what was provided in the original version of the ontology and requires testing and possibly rework. Further work is needed to support the typical finance view of a roll-up, which is often a consolidation of elements across lines of business, business units or internal organizations or product lines that all include the same elements such that consolidation is possible." ;
	.

sbrm-frst:Sum
	a sbrm-frst:Operator ;
	.

sbrm-frst:hasAdjustedValue
	a owl:ObjectProperty ;
	rdfs:subPropertyOf cmns-qtu:hasQuantityValue ;
	rdfs:label "has adjusted value"@en ;
	rdfs:range cmns-qtu:ScalarQuantityValue ;
	skos:definition "indicates a modified value for something"@en ;
	cmns-av:synonym "has adjustment" ;
	.

sbrm-frst:hasAdjustmentDate
	a owl:ObjectProperty ;
	rdfs:subPropertyOf cmns-dt:hasExplicitDate ;
	rdfs:label "has adjustment date"@en ;
	rdfs:range cmns-dt:ExplicitDate ;
	skos:definition "indicates the date on which something, such as an adjusted value was changed"@en ;
	.

sbrm-frst:hasAdjustmentDateTime
	a owl:ObjectProperty ;
	rdfs:subPropertyOf cmns-dt:hasDateTime ;
	rdfs:label "has adjustment date time"@en ;
	rdfs:range cmns-dt:DateTime ;
	skos:definition "indicates the date and time on which something, such as an adjusted value was changed"@en ;
	.

sbrm-frst:hasOriginalValue
	a owl:ObjectProperty ;
	rdfs:subPropertyOf cmns-qtu:hasQuantityValue ;
	rdfs:label "has original value"@en ;
	rdfs:range cmns-qtu:ScalarQuantityValue ;
	skos:definition "indicates an initially reported value in a report before any adjustments or restatements are made"@en ;
	cmns-av:synonym "has original" ;
	.

sbrm-frst:hasRestatedValue
	a owl:ObjectProperty ;
	rdfs:subPropertyOf cmns-qtu:hasQuantityValue ;
	rdfs:label "has restated value"@en ;
	rdfs:range cmns-qtu:ScalarQuantityValue ;
	skos:definition "indicates a figure that has been recalculated or adjusted from its originally reported value to reflect updated information or corrections"@en ;
	cmns-av:synonym "has restated" ;
	.

sbrm-frst:hasRounding
	a owl:DatatypeProperty ;
	rdfs:domain sbrm-rst:NumericFactValue ;
	rdfs:range xsd:integer ;
	.

sbrm-frst:hasSumInput
	a owl:ObjectProperty ;
	rdfs:domain sbrm-frst:RollUp ;
	rdfs:range sbrm-rst:NumericFactValue ;
	.

sbrm-frst:hasSumOutput
	a owl:ObjectProperty ;
	rdfs:domain sbrm-frst:RollUp ;
	rdfs:range sbrm-rst:NumericFactValue ;
	.

sbrm-rst:NumericFactValue
	a owl:Class ;
	rdfs:subClassOf
		[
			a owl:Restriction ;
			owl:onProperty cmns-qtu:hasMeasurementUnit ;
			owl:onClass cmns-qtu:MeasurementUnit ;
			owl:minQualifiedCardinality "0"^^xsd:nonNegativeInteger ;
		] ,
		[
			a owl:Restriction ;
			owl:onProperty sbrm-frst:hasRounding ;
			owl:minQualifiedCardinality "0"^^xsd:nonNegativeInteger ;
			owl:onDataRange xsd:integer ;
		]
		;
	.

cmns-dt:DatePeriod
	a owl:Class ;
	cmns-av:synonym "flow" ;
	.

cmns-dt:DatePeriodFact
	a owl:Class ;
	rdfs:subClassOf
		sbrm-rst:Fact ,
		[
			a owl:Restriction ;
			owl:onProperty cmns-dt:hasDatePeriod ;
			owl:allValuesFrom cmns-dt:DatePeriod ;
		]
		;
	cmns-av:synonym "period fact" ;
	.

cmns-dt:TimeInstant
	a owl:Class ;
	cmns-av:synonym
		"instant" ,
		"stock"
		;
	.

cmns-qtu:MeasurementUnit
	a owl:Class ;
	cmns-av:synonym "unit" ;
	.