Coverage Statement — public-data demonstration
What the verification engine covered on a public issuer’s own SEC XBRL filings, and what it did not — the five coverage states as the engine computed them, the source trace, and a reproducibility receipt carrying the output and input hashes. A signal for review, not a credit rating. On this shared surface each live issuer is rendered by sector; the named source is provided only in a controlled one-to-one review.
Coverage states
- VERIFIEDthe engine recomputed the identity and it holds within the disclosed tolerance.
- DISCLOSEDthe figures are disclosed in structured data; a movement is surfaced for review, not independently reconciled.
- INFERREDa residual attributed to non-cash items the reconciliation does not directly read.[not emitted on this $0 run — applies to the debt-movement residual; requires the cash-flow calculation linkbase (a live fetch), not run on this $0 surface.]
- DECLINEDthe engine declined to assert, for a named reason (surfaced as a coverage boundary, never dropped).
- ABSENTa required concept is not tagged in the filing.
a public issuer in the life-sciences and diagnostics sector
identity withheld (shared surface) · class: live-public| Item | State | Source & locator | Engine action & result |
|---|---|---|---|
| Accrued-vs-cash interest articulation (12 annual periods) | VERIFIEDsilent | us-gaap:InterestExpense / us-gaap:InterestPaidNet | 2010..2023 | data.sec.gov XBRL CompanyFacts | Accrued interest expense ($117.1mm) and cash interest paid ($107.0mm) for the period ending 2010-12-31 differ by 8.6% of interest expense, within the 50% band set by non-cash interest (amortization of debt discount or premium, and debt-extinguishment charges classified in interest), which structured XBRL does not tag. 50% stays a named boundary until a wider traversal retires it. |
| Accrued-vs-cash interest articulation (2 annual periods) | DISCLOSEDsurfaced | us-gaap:InterestExpense / us-gaap:InterestPaidNet | 2021..2022 | data.sec.gov XBRL CompanyFacts | Accrued $231.0mm vs cash $452.0mm: 95.7% movement, above the 50% band. |
| Accrued-vs-cash interest articulation (5 annual periods) | ABSENTdeclined:interest_expense_concept_absent, declined:interest_paid_concept_absent | us-gaap:InterestExpense / us-gaap:InterestPaidNet | 2007..2025 | data.sec.gov XBRL CompanyFacts | Cash interest paid (us-gaap:InterestPaidNet / us-gaap:InterestPaid) is not tagged for the period ending 2007-12-31. The accrued-vs-cash comparison is declined. |
| Debt-movement reconciliation | DECLINEDdebt_movement_reconciliation | cash-flow calculation linkbase (not fetched on this $0 surface) | data.sec.gov XBRL CompanyFacts | The debt-movement reconciliation (balance-sheet debt against the cash-flow financing section) is not assessed on public structured data alone. Closing it requires the debt-footnote roll-forward -- acquired debt from business combinations, foreign-exchange translation, commercial paper, and fair-value and finance-lease movements -- which is not carried in structured XBRL company facts. Measured against clean filers the structured-data-only residual runs as high as 76% of debt, so surfacing it as a check would flag ordinary financing activity; the engine names the boundary here instead of asserting on it. |
Provenance
- us-gaap:InterestExpense— accrued interest expense (P&L) (canonical total-interest concept)
- us-gaap:InterestPaidNet / us-gaap:InterestPaid— cash interest paid (cash-flow) (net presentation flagged when used)
Reproducibility receipt
- input SHA-256:
- 4a686be88c501054fa141624a0b0cf61d46be16390113a430631f8f11f5a1cf0
- output SHA-256:
- 421f18e2092e5b0abd168e1384fc6935a464711b641b97277645a3e978555192
- output:
- not verifiable on this page yet — This receipt carries the hashes; the browser check has not shipped for this surface.
- engine:
- umfr-cross-statement
- ruleset:
- c3adca525e32ade544ef0bf0e0ec8eb90592c5f65bc3a3d206545248b028a86b
- (debt-movement residual 10% of debt, the range routine non-cash items (discount amortization, fair-value, finance-lease) explain; accrued-vs-cash interest gap 50% of interest expense, set by non-cash interest, which structured XBRL does not tag; both named boundaries, not calibrated thresholds)
- input bytes:
- 4573814
- subject:
- cross-statement:interest (issuer withheld)
- source:
- data.sec.gov XBRL CompanyFacts (issuer and source URL withheld on this shared surface)
Self-verifying integrity, not authenticity: re-hash the source snapshot and the output object to confirm neither changed since generation. Confirms integrity only -- not that the source filing is genuine, and not that UMFR issued this statement. Every field is a real value from this run.
Public-data demonstration over one issuer's own SEC XBRL filings. A signal for review, not a credit rating or an assurance opinion. Coverage states are the engine's, uncalibrated. On this shared surface the issuer is rendered by sector; the named source is provided only in a controlled one-to-one review.
a public issuer in the automotive-manufacturing sector
identity withheld (shared surface) · class: live-public| Item | State | Source & locator | Engine action & result |
|---|---|---|---|
| Accrued-vs-cash interest articulation (11 annual periods) | VERIFIEDsilent | us-gaap:InterestExpense / us-gaap:InterestPaidNet | 2010..2020 | data.sec.gov XBRL CompanyFacts | Accrued interest expense ($1,135.0mm) and cash interest paid ($1,067.0mm) for the period ending 2010-12-31 differ by 6.0% of interest expense, within the 50% band set by non-cash interest (amortization of debt discount or premium, and debt-extinguishment charges classified in interest), which structured XBRL does not tag. 50% stays a named boundary until a wider traversal retires it. |
| Accrued-vs-cash interest articulation (5 annual periods) | ABSENTdeclined:interest_expense_concept_absent | us-gaap:InterestExpense / us-gaap:InterestPaidNet | 2021..2025 | data.sec.gov XBRL CompanyFacts | Total interest expense (us-gaap:InterestExpense) is not tagged for the period ending 2021-12-31. The accrued-vs-cash comparison is declined on structured data alone. |
| Debt-movement reconciliation | DECLINEDdebt_movement_reconciliation | cash-flow calculation linkbase (not fetched on this $0 surface) | data.sec.gov XBRL CompanyFacts | The debt-movement reconciliation (balance-sheet debt against the cash-flow financing section) is not assessed on public structured data alone. Closing it requires the debt-footnote roll-forward -- acquired debt from business combinations, foreign-exchange translation, commercial paper, and fair-value and finance-lease movements -- which is not carried in structured XBRL company facts. Measured against clean filers the structured-data-only residual runs as high as 76% of debt, so surfacing it as a check would flag ordinary financing activity; the engine names the boundary here instead of asserting on it. |
Provenance
- us-gaap:InterestExpense— accrued interest expense (P&L) (canonical total-interest concept)
- us-gaap:InterestPaidNet / us-gaap:InterestPaid— cash interest paid (cash-flow) (net presentation flagged when used)
Reproducibility receipt
- input SHA-256:
- 0aadbfd12c0d97ba9743acec6b3ad5b0b6082fab7fbc8f1edbbb7d38fe050e38
- output SHA-256:
- be6b7cd991176a2a2a99450e31565cac419cca56b96bb72561f5353272898584
- output:
- not verifiable on this page yet — This receipt carries the hashes; the browser check has not shipped for this surface.
- engine:
- umfr-cross-statement
- ruleset:
- c3adca525e32ade544ef0bf0e0ec8eb90592c5f65bc3a3d206545248b028a86b
- (debt-movement residual 10% of debt, the range routine non-cash items (discount amortization, fair-value, finance-lease) explain; accrued-vs-cash interest gap 50% of interest expense, set by non-cash interest, which structured XBRL does not tag; both named boundaries, not calibrated thresholds)
- input bytes:
- 3606453
- subject:
- cross-statement:interest (issuer withheld)
- source:
- data.sec.gov XBRL CompanyFacts (issuer and source URL withheld on this shared surface)
Self-verifying integrity, not authenticity: re-hash the source snapshot and the output object to confirm neither changed since generation. Confirms integrity only -- not that the source filing is genuine, and not that UMFR issued this statement. Every field is a real value from this run.
Public-data demonstration over one issuer's own SEC XBRL filings. A signal for review, not a credit rating or an assurance opinion. Coverage states are the engine's, uncalibrated. On this shared surface the issuer is rendered by sector; the named source is provided only in a controlled one-to-one review.