66adec257e
- Implement `normalize_linkml_alt_descriptions.py` to convert structured alt_descriptions to the expected scalar form. - Implement `normalize_linkml_structured_aliases.py` to flatten language-keyed structured_aliases into a standard list-of-objects format. - Implement `validate_linkml_schema_integrity.py` to validate the integrity of LinkML schema bundles, checking for import resolution, YAML parsing, and reference existence.
135 lines
5.4 KiB
YAML
135 lines
5.4 KiB
YAML
id: https://nde.nl/ontology/hc/class/FinancialStatement
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name: financial_statement_class
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title: FinancialStatement Class
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imports:
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- linkml:types
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- ../enums/FinancialStatementTypeEnum
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- ../slots/document
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- ../slots/has_asset
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- ../slots/has_currency
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- ../slots/has_description
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- ../slots/has_expense
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- ../slots/has_format
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- ../slots/has_label
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- ../slots/has_liability
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- ../slots/has_operational_unit
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- ../slots/has_revenue
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- ../slots/has_score
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- ../slots/has_status
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- ../slots/has_type
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- ../slots/has_url
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- ../slots/identified_by
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- ../slots/refer_to
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- ../slots/specify
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- ../slots/states_or_stated
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- ../slots/temporal_extent
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- ../slots/derive_from
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- ../slots/generated_by
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- ../slots/published_at
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prefixes:
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linkml: https://w3id.org/linkml/
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hc: https://nde.nl/ontology/hc/
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schema: http://schema.org/
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rico: https://www.ica.org/standards/RiC/ontology#
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crm: http://www.cidoc-crm.org/cidoc-crm/
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prov: http://www.w3.org/ns/prov#
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frbr: http://purl.org/vocab/frbr/core#
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frapo: http://purl.org/cerif/frapo/
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classes:
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FinancialStatement:
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is_a: ReconstructedEntity
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class_uri: schema:Report
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description: >-
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Structured report of realized financial performance for a defined period,
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used for accountability, audit, and comparison against planned budgets.
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alt_descriptions:
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nl: Gestructureerd verslag van gerealiseerde financiele prestaties over een periode voor verantwoording controle en budgetvergelijking.
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de: Strukturierter Bericht ueber realisierte Finanzleistung eines Zeitraums fuer Rechenschaft Pruefung und Budgetvergleich.
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fr: Rapport structure de performance financiere realisee sur une periode utilise pour responsabilite audit et comparaison au budget.
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es: Informe estructurado del rendimiento financiero realizado en un periodo usado para rendicion de cuentas auditoria y comparacion con presupuesto.
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ar: تقرير منظم للأداء المالي المحقق خلال فترة محددة لاستخدامه في المساءلة والتدقيق والمقارنة مع الميزانية.
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id: Laporan terstruktur kinerja keuangan terealisasi pada periode tertentu untuk akuntabilitas audit dan perbandingan dengan anggaran.
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zh: 对特定期间已实现财务表现的结构化报告，用于问责、审计及与预算对比。
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structured_aliases:
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- {literal_form: financieel verslag, in_language: nl}
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- {literal_form: Finanzbericht, in_language: de}
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- {literal_form: etat financier, in_language: fr}
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- {literal_form: estado financiero, in_language: es}
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- {literal_form: بيان مالي, in_language: ar}
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- {literal_form: laporan keuangan, in_language: id}
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- {literal_form: 财务报表, in_language: zh}
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exact_mappings:
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- schema:Report
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close_mappings:
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- rico:RecordResource
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- crm:E31_Document
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- frbr:Work
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related_mappings:
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- prov:Entity
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- frapo:hasFunding
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slots:
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- has_label
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- has_description
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- has_type
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- temporal_extent
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- has_revenue
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- has_expense
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- has_asset
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- has_liability
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- has_currency
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- has_status
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- states_or_stated
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- specify
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- document
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- has_operational_unit
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- refer_to
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- has_url
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- has_format
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- identified_by
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- published_at
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- derive_from
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- generated_by
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- has_score
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slot_usage:
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has_label:
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required: true
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has_type:
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range: FinancialStatementTypeEnum
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required: true
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temporal_extent:
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range: TimeSpan
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inlined: true
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has_revenue:
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range: Revenue
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multivalued: true
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inlined: true
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inlined_as_list: true
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has_expense:
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range: decimal
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has_asset:
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range: decimal
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has_liability:
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range: decimal
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refer_to:
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range: Custodian
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required: true
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published_at:
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range: PublicationEvent
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inlined: true
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derive_from:
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multivalued: true
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generated_by:
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range: ReconstructionActivity
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comments:
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- Captures realized results, unlike budget records that model planned allocation.
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- Supports auditability and accountability reporting across custodians.
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- Can document budget variance through links to budget records.
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notes:
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- |
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Preserved from prior description (commit ee5e8e5a):
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"Represents a financial report that DOCUMENTS and TESTIFIES to the financial\nperformance of a heritage custodian against a Budget.\n\n**CRITICAL DISTINCTION - STATEMENT vs. BUDGET**:\n\n| FinancialStatement | Budget |\n|-------------------|--------|\n| **ACTUALS** - what happened | **PLAN** - intended allocations |\n| Backward-looking (historical) | Forward-looking (prospective) |\n| Audited/reviewed by third party | Approved by governance |\n| Final and unalterable | May be revised during period |\n| External reporting document | Internal planning document |\n| Legal/compliance requirement | Management tool |\n\n**FINANCIAL STATEMENT TYPES**:\n\nHeritage custodians (predominantly nonprofits) produce specialized financial statements:\n\n1. **ANNUAL_REPORT**: Comprehensive year-end report combining narrative and financials\n - Required for many nonprofits (ANBI in NL, 990 in US)\n - Includes mission activities, impact metrics, governance\n\n2. **FORM_990** (US nonprofits):\
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annotations:
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specificity_score: 0.1
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specificity_rationale: Generic utility class/slot created during migration
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custodian_types: "['*']"
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