Reporting · The report content · Element
The changes
What moved since the last report.
The part
What it is
Against the previous period and against the plan, since those answer different questions.
Changes that did not happen are worth noting too, where the recipient was expecting them.
The smallest level
The attributes it carries
Each attribute is one of the framework’s shared types. What a date is, and how it is written, is defined once for the whole model — the note here says what it means in this particular place.