The purpose of this concept is to express the method of the cash flow statement for this report. The options are "direct" or "indirect". The purpose of this concept is to express the model of the income statement for this report. The options are "nature of expense" or "function of expense". This concept can be used to give a title to the document. For example: "Financial report company X 20XX" This concept provides reporters with the possibility in rare circumstances to resubmit a new, corrected document due to substantive and insurmountable inaccuracies. This concept provides reporters with the possibility in rare circumstances to resubmit a new, corrected document due to substantive and insurmountable inaccuracies. This concept provides reporters with the possibility to provide an explanation if, in rare circumstances to resubmit a new, corrected document due to substantive and insurmountable inaccuracies in the facts of the report. This concept provides reporters with the possibility to provide an explanation if, in rare circumstances to resubmit a new, corrected document due to technical and/or process-related inaccuracies.