Term Kind Topic What it is
Point-in-Time Reconstruction As-At Reporting, Reproducible Submission practice Regulatory Reporting Pipelines The ability to regenerate a past report from the data and rules as they stood then - without which a regenerated figure differs from the submitted one and the difference cannot be explained.
Restatement Record Correction Record, Submission Versioning practice Regulatory Reporting Pipelines Preserving the original submission alongside its correction, with the reason and the difference explicable - so that a restated figure strengthens the audit trail instead of destroying it.