Governed AI · financial reporting assurance

Disclosure Sentinel

An IFRS disclosure checklist that either shows you the exact sentence in the notes or says not found, requirement by requirement. Applicability is switched by explicit rules from the entity profile, every citation is verified by code before you see it, every abstention routes to a named human, and coverage is computed from verified citations only. The document under test is SAP SE's real Form 20-F from SEC EDGAR. Click any requirement below, then switch to the seeded-gap copy and disposition a red row yourself.

◆ public dataset: SAP SE Form 20-F (SEC EDGAR) Public-domain SEC filing, curated to a 60-passage extract. The 60 requirements are paraphrased from IAS 1, IAS 7, IFRS 7, IFRS 15 and IFRS 16 because verbatim IFRS text is IFRS Foundation copyright. Runs entirely in your browser.

Entity profile · deterministic applicability Each answer fires an explicit rule. The model never decides what applies.

Document under test

Rules fired by this profile

Disclosure checklist

Document under test

Run and disposition ledger empty

Each entry's hash covers its contents and the previous hash. Every run carries its profile, counts and digest; every disposition carries a name. Edit any record and the chain breaks at that row.

What is real here

The document is SAP SE's Form 20-F for fiscal year 2025, filed with the SEC on 26 February 2026 and fetched from EDGAR (public domain, accession 0001104659-26-020058). Narrative passages are verbatim; three are linearized table rows and are labelled as such. The seeded-gap copy deliberately removes two passages (remaining performance obligations and the maturity analysis of financial liabilities) so you can watch the engine abstain instead of guess.

What decides

Applicability rules, the quote verifier, coverage arithmetic and the hash chain are deterministic code. The locator is a deterministic stub standing in for the model; its only permitted outputs are a passage or not-found. A green checklist here is evidence support for a human conclusion. The conclusion itself still belongs to a person.