Reported fact
A value transcribed from an identified source document without analytical adjustment.
Open definitionDubaist · Evidence literacy
Glossary
The exact data and editorial meanings used across Dubaist company pages, research and evidence workflows.
Normalized fact
A disclosed value adjusted under an explicit, reproducible rule while preserving its reported anchor.
Open definitionCalculated value
A deterministic result produced from identified inputs and a disclosed formula.
Open definitionFinancial period
The exact reporting interval and period type to which a financial fact belongs.
Open definitionRestatement
A later source that formally replaces or revises a previously reported value.
Open definitionSource conflict
Two eligible sources provide incompatible values for the same identity, period and scope.
Open definitionTier 1 source
A primary official source used as the strongest evidence class in the Dubaist registry.
Open definitionSecurity ID
The stable internal identity of a listed instrument, independent of its current ticker route.
Open definitionCoverage collection
A versioned set of exact securities monitored under a disclosed research scope.
Open definitionEditorial review
An explicit accountable decision required before sensitive content enters the public layer.
Open definitionConsolidated scope
Financial information for a parent and the entities included in its consolidated group.
Open definitionStandalone scope
Financial information for one legal entity rather than its consolidated group.
Open definitionFull year (FY)
A complete issuer reporting year with exact start and end dates.
Open definitionYear to date (YTD)
A cumulative value from the start of a reporting year to an interim date.
Open definitionTrailing twelve months (TTM)
A rolling twelve-month interval assembled from compatible periods.
Open definitionDividend
A distribution whose proposal, approval, eligibility and payment dates are separate evidence states.
Open definitionCorporate action
An issuer event that may change securities, ownership, capital or holder rights.
Open definitionValuation
A method-dependent analytical comparison between an asset and explicitly defined inputs or scenarios.
Open definitionBed occupancy
The share of a defined bed capacity used during an identified healthcare reporting period.
Open definitionLike-for-like sales
Sales growth for a defined set of comparable locations or channels that meet an issuer eligibility rule.
Open definitionGross transaction value
The total value processed through a platform under its disclosed transaction perimeter before selected deductions.
Open definitionAssets under custody
Client assets held or administered in a custody perimeter without becoming the broker's own balance-sheet assets.
Open definition