{
  "schema_version": "1.0",
  "data_version": "2026.10.22.1",
  "generated_at": "2026-10-22T21:14:39Z",
  "taxonomy_version": "1.1",
  "frozen": "2026-09-22",
  "supersedes": "1.0 (frozen 2026-09-22, earlier the same day)",
  "rule": "The taxonomy was frozen before the v1.1 re-score and must not be revised to fit what the re-score shows. Any change requires a version bump and re-scoring of affected rows.",
  "claim_classes": {
    "transactional": "TRANSACTIONAL/EXECUTION — discrete actions management can directly execute or close: financing, security issuance/redemption, BTC purchase/sale, debt repayment, tender/buyback execution, capital-structure steps. The question is 'did the action happen.'",
    "strategic": "STRATEGIC/OUTCOME — targets, quantities, yields, deployment ambitions, timing promises, business-model trajectory, capital-allocation goals, operating outcomes. The question is 'did the outcome materialize.'"
  },
  "claim_subtypes": [
    "financing",
    "BTC purchase",
    "leverage",
    "dilution",
    "capital allocation",
    "operational",
    "other"
  ],
  "materiality": "high / medium / low — an axis orthogonal to claim class ('how much do we care'). Missed financing, BTC purchase, leverage, dilution, or capital-allocation claims default to high.",
  "actionability": {
    "actionable": "Specific and falsifiable — clear action or state with a measurable target, quantity, deadline, or trigger. Can be resolved against later disclosures.",
    "cautious": "Materially informative but appropriately caveated. Counts toward the claim base but is NOT resolvable as hit/miss; low clarity here may reflect legitimate legal caution.",
    "promotional": "Directional, emotive, or grandiose with no falsifiable commitment. Counted for the clarity ratio, never resolved as HIT/MISS."
  },
  "venues": [
    "sec_filing",
    "formal_press_release",
    "earnings_call",
    "executive_social",
    "other"
  ],
  "venue_rules": "A claim is a claim regardless of venue; press releases are first-class sources at full semantic weight. No venue discount is applied to claims. Venue mix is reported as its own diagnostic.",
  "evidence_hierarchy": [
    "1 — SEC filing",
    "2 — Audited/official financial statement",
    "3 — Formal press release",
    "4 — Earnings call / presentation",
    "5 — Executive social"
  ],
  "results": {
    "values": [
      "hit",
      "partial",
      "miss",
      "open",
      "unresolvable",
      "unscored",
      "disclosure"
    ],
    "notes": "hit/partial/miss score resolved claims (partial carries its magnitude in result_detail). open = not yet resolvable. unresolvable = no resolution path on available evidence. unscored = taxonomy v1.1 disposition for CAUTIOUS/PROMOTIONAL rows re-scored from a v1.0 verdict — counted, never in trust denominators. disclosure = a resolved fact logged for the record, not a claim. CAUTIOUS and PROMOTIONAL claims are never resolved as hit/miss."
  },
  "refinancing_rule": "Refinancing must NEVER score as deleveraging. Every leverage/debt claim resolution carries an explicit resolution_state: repaid / refinanced / extended / converted / partially retired / re-labeled. A refinanced debt claimed as 'repaid' scores MISS or PARTIAL, never a clean HIT.",
  "scoring_rules": [
    "Execution trust = hit rate on resolved ACTIONABLE TRANSACTIONAL claims.",
    "Strategic trust = hit rate on resolved ACTIONABLE STRATEGIC claims.",
    "High-materiality trust = hit rate on resolved ACTIONABLE claims with materiality = high (both classes).",
    "Trust is an axis, not a gate. Denominators and sample sizes are always reported; small-n results are labeled as such.",
    "Do not punish a company for making fewer claims — trust evaluates follow-through on what it chose to promise."
  ],
  "output_vector": [
    "Execution trust",
    "Strategic trust",
    "High-materiality trust",
    "Clarity (+ density)",
    "Hype/divergence",
    "Contradiction flag"
  ],
  "output_rule": "Output is the six-element vector above — never a single composite number.",
  "excluded": "Boilerplate, legal safe-harbor text, and forward-looking-statement disclaimers are never logged."
}
