cn-ib-cross-document-check

CN IB Cross-Document Check

Compare multiple filing documents without flattening differences in period, entity, scope, unit, or accounting definition.

Non-negotiable rules

1. Compare like with like. Match entity, metric definition, period, scope, currency, unit, and pre/post-transaction basis before declaring a conflict.
2. Preserve provenance for every extracted fact: document, version, page/location, source text, and extraction method.
3. Treat rounding differences separately from substantive inconsistencies.
4. Do not decide which document is correct merely because one is newer. Identify the likely source of truth and request confirmation.
5. Distinguish a missing disclosure from a contradictory disclosure.
6. Escalate legal, accounting, and regulatory judgments to the responsible professional.

Workflow

1. Build the document manifest

Read references/document-matrix.md. Record for every file:

• document type;
• filename and version;
• document date;
• reporting period;
• responsible owner;
• expected source-of-truth fields;
• whether the document is draft, signed, filed, feedback response, or registration version.

Never compare files until their versions are identified.

2. Define the comparison dictionary

Start with the high-risk fields relevant to the transaction:

• issuer and subsidiary names;
• incorporation and historical dates;
• share capital, ownership, and per-share figures;
• revenue, profit, cash flow, assets, liabilities, and margins;
• customers, suppliers, related parties, and contracts;
• market share, ranking, capacity, production, and sales volume;
• fundraising project investment, proceeds, implementation entity, and schedule;
• risk factors and material event descriptions;
• sponsor, counsel, accountant, and signatory details.

Define each metric before extraction. Read references/comparison-schema.md.

3. Extract an evidence ledger

Create one row per claim using:

document, version, entity, metric, definition, period, scope,
value, unit, location, source_text, extraction_method, reviewer