Financial records authority · answer first
A Financial Disclosure Should Remember Which Version Became Authoritative
Draft, approval, final publication, correction and restatement should form an explicit lineage instead of a folder of similarly named files.
The bounded UD model
Systems of record continue to own transactions, accounting, calculation, filing and compliance. UDR records change; UDS preserves an exact final state; BrowserCarrier supports offline-readable delivery; corrections begin explicit lineage.
Claims boundary
Integrity does not prove numerical accuracy, issuer authority, financial compliance, economic truth, audit sufficiency, regulator acceptance or freedom from fraud.