Change management
Delta Impact
Downstream effects of a late data change on the in-flight report.
Detected data change
Topside journal entry #TJ-2091, Entity DE01, +€1.2M revenue reclass, posted 2026-07-14 21:58.
Dependency graph
Snapshot → primary statement → downstream chapters
Per-chapter impact
| Chapter | What changes | Stale tags | Status | |
|---|---|---|---|---|
| 2.1 Income Statement | Table refresh required | 1 | Needs re-validation | |
| 1.2 Results of Operations | Narrative flagged for AI redraft | 2 | Needs re-review | |
| 3.2 Segment Reporting | Segment allocation mismatch (EX-01) | 0 | Exception open |
AI Summaryfor approvers · Change Mgmt Agent
What changed and why
A €1.2M topside revenue reclass was posted to Entity DE01 after the initial draft was circulated. The reclass moves revenue from Services to Cloud subscriptions with no impact on the group total, but it does shift segment presentation. Downstream, three XBRL facts become stale, the Results of Operations variance commentary needs to reflect the Cloud uplift, and Segment Reporting must be re-run to close exception EX-01. Estimated cycle time: 45 minutes once the Controller approves the chapter reopen.