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Framework · Local File · 5 min
Source and assumption register
A practical register connecting each material TP statement to its source, owner, status and review decision.
01
What the register controls
A source register prevents factual statements, policy assumptions and professional judgments from being mixed together. Each material statement receives an evidence status and an accountable owner.
02
Minimum fields
- Statement or analytical proposition.
- Source document, interview or financial dataset.
- Period and legal entity covered by the source.
- Status: confirmed, assumed, disputed or missing.
- Reviewer decision and required follow-up.
03
Use in a Local File cycle
Carry forward only sources that still cover the relevant period and operating model. Reconfirm assumptions when agreements, personnel, cost pools, risks or transaction values have changed.