{
 "node": "br-cm-kg",
 "door": "https://mcp.br-cm-kg.ai",
 "market": "br",
 "jurisdiction_namespace": "br-eco-10060",
 "chapter": "br.chapter.v12",
 "source": "Book of Markets mirror (allooloocmkgapex/book), read at request time",
 "kind": "book-section",
 "family": "ESG",
 "version": "br.esg.v2",
 "supersedes": "br.esg.v1",
 "book_path": "br/sections/br.esg.v2.json",
 "book_sha256": "sha256:c41f8a2400f06b4e467d49ad19ad4d87878495e1326a839a1fbf2351f5df35ed",
 "section": {
  "section_id": "book:br:esg",
  "family": "ESG",
  "schema": "SM-ECO-10060 canonical text v1.0 (2026-10-30) · chapter schema v0.1 (unratified) · Appendix E",
  "schema_version": "0.1",
  "version": "br.esg.v2",
  "supersedes": "br.esg.v1",
  "market": "br",
  "node": "br-cm-kg",
  "produced_at": "2026-10-31T02:55:37Z",
  "observed": {
   "earliest_read": "2026-10-31T02:54:27Z",
   "latest_read": "2026-10-31T02:55:34Z"
  },
  "fields": [
   {
    "name": "regime",
    "value": {
     "name": "CVM Resolution Nº 193",
     "scope": "Regulates preparation and disclosure of sustainability-related financial information based on the international standards issued by the International Sustainability Standards Board – ISSB."
    },
    "read_at": "2026-10-31T02:54:27Z",
    "pages_checked": [
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM193.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/RESOLUTIONCVM30_.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-of-interest",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM30.pdf/@@download/file",
     "https://br-eco-10060.org/",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/CVMRESOLUTION175OFDECEMBER232022ENGLISH1.pdf",
     "https://www.gov.br/investidor/pt-br/investir/antes-de-investir/respeite-o-seu-perfil-de-investidor/entenda-o-suitability",
     "https://www.gov.br/cvm/pt-br/assuntos/noticias/2021/cvm-publica-novas-resolucoes-sobre-sandbox-regulatorio-e-suitability",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM30.pdf",
     "https://www.gov.br/cvm/pt-br/centrais-de-conteudo/publicacoes/estudos/arr-suitability.pdf/@@download/file"
    ],
    "source_url": "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM193.pdf",
    "source_date": "20 OCTOBER 2023"
   },
   {
    "name": "authority",
    "value": [
     {
      "name": "Federal Accounting Council – CFC",
      "role": "issues the standards under which sustainability-related financial disclosure must be subject to assurance"
     },
     {
      "name": "CVM",
      "role": "registers the independent auditor providing assurance"
     }
    ],
    "read_at": "2026-10-31T02:54:27Z",
    "pages_checked": [
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM193.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/RESOLUTIONCVM30_.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-of-interest",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM30.pdf/@@download/file",
     "https://br-eco-10060.org/",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/CVMRESOLUTION175OFDECEMBER232022ENGLISH1.pdf",
     "https://www.gov.br/investidor/pt-br/investir/antes-de-investir/respeite-o-seu-perfil-de-investidor/entenda-o-suitability",
     "https://www.gov.br/cvm/pt-br/assuntos/noticias/2021/cvm-publica-novas-resolucoes-sobre-sandbox-regulatorio-e-suitability",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM30.pdf",
     "https://www.gov.br/cvm/pt-br/centrais-de-conteudo/publicacoes/estudos/arr-suitability.pdf/@@download/file"
    ],
    "source_url": "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM193.pdf",
    "source_date": "20 OCTOBER 2023"
   },
   {
    "name": "applicability",
    "value": "not_found",
    "read_at": "2026-10-31T02:54:27Z",
    "pages_checked": [
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/RESOLUTIONCVM30_.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-of-interest",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM193.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM30.pdf/@@download/file",
     "https://br-eco-10060.org/",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/CVMRESOLUTION175OFDECEMBER232022ENGLISH1.pdf",
     "https://www.gov.br/investidor/pt-br/investir/antes-de-investir/respeite-o-seu-perfil-de-investidor/entenda-o-suitability",
     "https://www.gov.br/cvm/pt-br/assuntos/noticias/2021/cvm-publica-novas-resolucoes-sobre-sandbox-regulatorio-e-suitability",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM30.pdf",
     "https://www.gov.br/cvm/pt-br/centrais-de-conteudo/publicacoes/estudos/arr-suitability.pdf/@@download/file"
    ],
    "conflict": {
     "values": [
      {
       "value": [
        {
         "entities": "Publicly-held companies, investment funds, and securitization companies",
         "basis": "voluntary",
         "from": "fiscal years beginning on or after 1 January 2024"
        },
        {
         "entities": "Publicly-held companies",
         "basis": "mandatory",
         "from": "fiscal years beginning on or after 1 January 2026"
        }
       ],
       "source_url": "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM193.pdf",
       "quote": "Publicly-held companies, investment funds, and securitization companies can prepare and disclose, on a voluntary basis, sustainability-related financial information based on the international standards issued by the ISSB",
       "source_date": "20 OCTOBER 2023"
      }
     ],
     "reason": "review PARTIAL: **PARTIAL**\n\nThe excerpt confirms the voluntary basis for publicly-held companies, investment funds, and securitization companies starting in 2024 but only *mentions* (in Article 2, referenced but not",
     "selection_rule": "none — unresolved (BOOK-02 records, does not resolve)"
    }
   },
   {
    "name": "adoption_stage",
    "value": {
     "adoption": "approved by the Board of Commissioners in a meeting held on 11 October 2023",
     "commencement": "comes into force on 1 November 2023",
     "transitional": "voluntary adoption from fiscal years beginning on or after 1 January 2024; mandatory from fiscal years beginning on or after 1 January 2026"
    },
    "read_at": "2026-10-31T02:54:27Z",
    "pages_checked": [
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM193.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/RESOLUTIONCVM30_.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-of-interest",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM30.pdf/@@download/file",
     "https://br-eco-10060.org/",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/CVMRESOLUTION175OFDECEMBER232022ENGLISH1.pdf",
     "https://www.gov.br/investidor/pt-br/investir/antes-de-investir/respeite-o-seu-perfil-de-investidor/entenda-o-suitability",
     "https://www.gov.br/cvm/pt-br/assuntos/noticias/2021/cvm-publica-novas-resolucoes-sobre-sandbox-regulatorio-e-suitability",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM30.pdf",
     "https://www.gov.br/cvm/pt-br/centrais-de-conteudo/publicacoes/estudos/arr-suitability.pdf/@@download/file"
    ],
    "source_url": "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM193.pdf",
    "source_date": "20 OCTOBER 2023"
   },
   {
    "name": "effective_dates",
    "value": "not_found",
    "read_at": "2026-10-31T02:54:27Z",
    "pages_checked": [
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/RESOLUTIONCVM30_.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-of-interest",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM193.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM30.pdf/@@download/file",
     "https://br-eco-10060.org/",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/CVMRESOLUTION175OFDECEMBER232022ENGLISH1.pdf",
     "https://www.gov.br/investidor/pt-br/investir/antes-de-investir/respeite-o-seu-perfil-de-investidor/entenda-o-suitability",
     "https://www.gov.br/cvm/pt-br/assuntos/noticias/2021/cvm-publica-novas-resolucoes-sobre-sandbox-regulatorio-e-suitability",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM30.pdf",
     "https://www.gov.br/cvm/pt-br/centrais-de-conteudo/publicacoes/estudos/arr-suitability.pdf/@@download/file"
    ],
    "conflict": {
     "values": [
      {
       "value": [
        {
         "stage": "entry into force",
         "date": "1 November 2023"
        },
        {
         "stage": "voluntary adoption",
         "from": "fiscal years beginning on or after 1 January 2024"
        },
        {
         "stage": "mandatory adoption for publicly-held companies",
         "from": "fiscal years beginning on or after 1 January 2026"
        },
        {
         "stage": "limited assurance",
         "until": "the end of the 2025 fiscal year"
        },
        {
         "stage": "reasonable assurance",
         "from": "fiscal years beginning on or after 1 January 2026"
        }
       ],
       "source_url": "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM193.pdf",
       "quote": "Article 2. Publicly-held companies shall prepare and disclose sustainability-related financial information based on ISSB standards from fiscal years beginning on or after 1 January 2026.",
       "source_date": "20 OCTOBER 2023"
      }
     ],
     "reason": "review PARTIAL: PARTIAL\n\nThe excerpt supports the mandatory adoption date for publicly-held companies (1 January 2026) and the voluntary adoption period (from fiscal years beginning on or after 1 January 2024). Howev",
     "selection_rule": "none — unresolved (BOOK-02 records, does not resolve)"
    }
   },
   {
    "name": "disclosure_duties",
    "value": [
     {
      "duty": "file the sustainability report using the electronic system available on the CVM website",
      "deadline_voluntary_and_first_mandatory_year": "the Reference Form – FRE´s delivery date",
      "deadline_from_second_mandatory_year": "within 3 (three) months from the end of the fiscal year or on the same date financial statements are submitted, whichever occurs first"
     },
     {
      "duty": "cover the same reporting period as the entity´s annual financial statements"
     },
     {
      "duty": "objectively identified and presented separately from the entity's other information and financial statements"
     },
     {
      "duty": "assurance by an independent auditor registered with the CVM: limited until end of 2025 fiscal year; reasonable from fiscal years beginning on or after 1 January 2026"
     },
     {
      "duty": "publicly-held companies declare voluntary option through a communication to the market, preferably by 31 May 2024, limited until 31 Dec 2024"
     }
    ],
    "read_at": "2026-10-31T02:54:27Z",
    "pages_checked": [
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM193.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/RESOLUTIONCVM30_.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-of-interest",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM30.pdf/@@download/file",
     "https://br-eco-10060.org/",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/CVMRESOLUTION175OFDECEMBER232022ENGLISH1.pdf",
     "https://www.gov.br/investidor/pt-br/investir/antes-de-investir/respeite-o-seu-perfil-de-investidor/entenda-o-suitability",
     "https://www.gov.br/cvm/pt-br/assuntos/noticias/2021/cvm-publica-novas-resolucoes-sobre-sandbox-regulatorio-e-suitability",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM30.pdf",
     "https://www.gov.br/cvm/pt-br/centrais-de-conteudo/publicacoes/estudos/arr-suitability.pdf/@@download/file"
    ],
    "source_url": "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM193.pdf",
    "source_date": "20 OCTOBER 2023"
   },
   {
    "name": "reporting_standards",
    "value": [
     {
      "standard": "standards for disclosing sustainability-related financial information issued in English by the ISSB",
      "applicability": "until the standards are fully internalized into the Brazilian jurisdiction"
     }
    ],
    "read_at": "2026-10-31T02:54:27Z",
    "pages_checked": [
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM193.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/RESOLUTIONCVM30_.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-of-interest",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM30.pdf/@@download/file",
     "https://br-eco-10060.org/",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/CVMRESOLUTION175OFDECEMBER232022ENGLISH1.pdf",
     "https://www.gov.br/investidor/pt-br/investir/antes-de-investir/respeite-o-seu-perfil-de-investidor/entenda-o-suitability",
     "https://www.gov.br/cvm/pt-br/assuntos/noticias/2021/cvm-publica-novas-resolucoes-sobre-sandbox-regulatorio-e-suitability",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM30.pdf",
     "https://www.gov.br/cvm/pt-br/centrais-de-conteudo/publicacoes/estudos/arr-suitability.pdf/@@download/file"
    ],
    "source_url": "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM193.pdf",
    "source_date": "20 OCTOBER 2023"
   },
   {
    "name": "taxonomy",
    "value": "not_found",
    "read_at": "2026-10-31T02:55:33Z",
    "pages_checked": [
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/RESOLUTIONCVM30_.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-of-interest",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM193.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM30.pdf/@@download/file",
     "https://br-eco-10060.org/",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/CVMRESOLUTION175OFDECEMBER232022ENGLISH1.pdf",
     "https://www.gov.br/investidor/pt-br/investir/antes-de-investir/respeite-o-seu-perfil-de-investidor/entenda-o-suitability",
     "https://www.gov.br/cvm/pt-br/assuntos/noticias/2021/cvm-publica-novas-resolucoes-sobre-sandbox-regulatorio-e-suitability",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM30.pdf",
     "https://www.gov.br/cvm/pt-br/centrais-de-conteudo/publicacoes/estudos/arr-suitability.pdf/@@download/file"
    ]
   },
   {
    "name": "climate_requirements",
    "value": "not_found",
    "read_at": "2026-10-31T02:54:27Z",
    "pages_checked": [
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM30.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM30.pdf/@@download/file",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM193.pdf",
     "https://climate-laws.org/document/securities-and-exchange-commission-comisao-de-valores-imobiliarios-or-cvm-resolution-59-2021_9539",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/RESOLUTIONCVM30_.pdf",
     "https://www.gov.br/cvm/pt-br/assuntos/noticias/2021/cvm-publica-novas-resolucoes-sobre-sandbox-regulatorio-e-suitability",
     "https://www.gov.br/cvm/pt-br/centrais-de-conteudo/publicacoes/estudos/arr-suitability.pdf/@@download/file",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/CVMRESOLUTION175OFDECEMBER232022ENGLISH1.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-of-interest",
     "https://conteudo.cvm.gov.br/cvm_institucional/export/sites/cvm/legislacao/resolucoes/anexos/001/resol030consolid.pdf"
    ],
    "conflict": {
     "values": [
      {
       "value": [
        {
         "requirement": "Publicly-held companies shall prepare and disclose sustainability-related financial information based on ISSB standards",
         "scope": "Publicly-held companies",
         "basis": "mandatory",
         "effective": "fiscal years beginning on or after 1 January 2026",
         "rule": "CVM Resolution 193"
        },
        {
         "requirement": "can prepare and disclose, on a voluntary basis, sustainability-related financial information based on the international standards issued by the ISSB",
         "scope": "Publicly-held companies, investment funds, and securitization companies",
         "basis": "voluntary",
         "effective": "fiscal years beginning on or after 1 January 2024",
         "rule": "CVM Resolution 193"
        },
        {
         "requirement": "shall cover the same reporting period as the entity's annual financial statements",
         "rule": "CVM Resolution 193, Article 4"
        },
        {
         "requirement": "For parent entities, sustainability-related financial disclosures shall be prepared based on the consolidated reporting entity; if an entity is not a parent entity, based on the individual reporting entity",
         "rule": "CVM Resolution 193, Article 4 Paragraph 2"
        }
       ],
       "source_url": "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM193.pdf",
       "quote": "Article 2. Publicly-held companies shall prepare and disclose sustainability-related financial information based on ISSB standards from fiscal years beginning on or after 1 January 2026.",
       "source_date": "20 October 2023"
      }
     ],
     "reason": "review PARTIAL: PARTIAL\n\nThe excerpt supports most of the claimed values but does not explicitly mention the requirement for parent entities to prepare disclosures based on the consolidated reporting entity (or indiv",
     "selection_rule": "none — unresolved (BOOK-02 records, does not resolve)"
    }
   },
   {
    "name": "assurance",
    "value": [
     {
      "requirement": "The sustainability-related financial disclosure must be subject to assurance in accordance with the standards issued by the Federal Accounting Council – CFC",
      "provider": "an independent auditor registered with the CVM",
      "level": "limited assurance",
      "period": "until the end of the 2025 fiscal year"
     },
     {
      "requirement": "The sustainability-related financial disclosure must be subject to assurance in accordance with the standards issued by the Federal Accounting Council – CFC",
      "provider": "an independent auditor registered with the CVM",
      "level": "reasonable assurance",
      "period": "from fiscal years beginning on or after 1 January 2026"
     }
    ],
    "read_at": "2026-10-31T02:54:27Z",
    "pages_checked": [
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM193.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM30.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM30.pdf/@@download/file",
     "https://climate-laws.org/document/securities-and-exchange-commission-comisao-de-valores-imobiliarios-or-cvm-resolution-59-2021_9539",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/RESOLUTIONCVM30_.pdf",
     "https://www.gov.br/cvm/pt-br/assuntos/noticias/2021/cvm-publica-novas-resolucoes-sobre-sandbox-regulatorio-e-suitability",
     "https://www.gov.br/cvm/pt-br/centrais-de-conteudo/publicacoes/estudos/arr-suitability.pdf/@@download/file",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/CVMRESOLUTION175OFDECEMBER232022ENGLISH1.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-of-interest",
     "https://conteudo.cvm.gov.br/cvm_institucional/export/sites/cvm/legislacao/resolucoes/anexos/001/resol030consolid.pdf"
    ],
    "source_url": "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM193.pdf",
    "source_date": "20 October 2023",
    "period": "until end of 2025 fiscal year (limited); from fiscal years beginning on or after 1 January 2026 (reasonable)"
   },
   {
    "name": "filing_store_and_format",
    "value": [
     {
      "destination": "the electronic system available on the CVM website",
      "document": "sustainability report",
      "deadline_voluntary_and_first_mandatory_year": "the Reference Form – FRE's delivery date",
      "deadline_from_second_mandatory_year": "within 3 (three) months from the end of the fiscal year or on the same date financial statements are submitted, whichever occurs first",
      "format": "must be objectively identified and presented separately from the entity's other information and financial statements"
     }
    ],
    "read_at": "2026-10-31T02:54:27Z",
    "pages_checked": [
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM193.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM30.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM30.pdf/@@download/file",
     "https://climate-laws.org/document/securities-and-exchange-commission-comisao-de-valores-imobiliarios-or-cvm-resolution-59-2021_9539",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/RESOLUTIONCVM30_.pdf",
     "https://www.gov.br/cvm/pt-br/assuntos/noticias/2021/cvm-publica-novas-resolucoes-sobre-sandbox-regulatorio-e-suitability",
     "https://www.gov.br/cvm/pt-br/centrais-de-conteudo/publicacoes/estudos/arr-suitability.pdf/@@download/file",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-files/CVMRESOLUTION175OFDECEMBER232022ENGLISH1.pdf",
     "https://www.gov.br/cvm/en/foreign-investors/regulation-of-interest",
     "https://conteudo.cvm.gov.br/cvm_institucional/export/sites/cvm/legislacao/resolucoes/anexos/001/resol030consolid.pdf"
    ],
    "source_url": "https://www.gov.br/cvm/en/foreign-investors/regulation-files/ResolutionCVM193.pdf",
    "source_date": "20 October 2023"
   },
   {
    "name": "interoperability",
    "value": [
     {
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    "adoption_stage": "verified · date on-page (reader)",
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    "disclosure_duties": "verified · date on-page (reader)",
    "reporting_standards": "verified · date on-page (reader)",
    "taxonomy": "not stated on the pages read",
    "climate_requirements": "review PARTIAL: PARTIAL\n\nThe excerpt supports most of the claimed values but does not explicitly mention the requirement for parent entities to prepare disclosures based on the consolidated reporting entity (or indiv",
    "assurance": "verified · date on-page (reader)",
    "filing_store_and_format": "verified · date on-page (reader)",
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