GMEOW Finance Module

• IRI: https://blackcatinformatics.ca/gmeow/slices/finance
• Tier: extension
• Group: extensions

What This Slice Covers

This slice owns 108 terms and contributes 14 mapping or projection rows. Use it when its terms match the native fact you want to preserve; use the linkage tables to see how those facts leave GMEOW for consumer vocabularies.

Dependencies

• gmeow:slices/accounts
• gmeow:slices/agreements
• gmeow:slices/documents
• gmeow:slices/events
• gmeow:slices/kernel
• gmeow:slices/observations
• gmeow:slices/places
• gmeow:slices/temporal
• gmeow:slices/trust

Consumers

• Accounts, transactions, REA double-entry over core MonetaryAmount; FIBO alignment.

Local Map

Examples

Double Entry

• Source: slices/extensions/finance/examples/double-entry.ttl
• GMEOW terms: gmeow:Invoice, gmeow:JournalEntry, gmeow:LedgerAccount, gmeow:MonetaryAmount, gmeow:Organization, gmeow:Posting, gmeow:currency, gmeow:invoiceAmount, gmeow:invoiceIssuer, gmeow:invoiceRecipient
• External prefixes: xsd

# SPDX-FileCopyrightText: 2026 Blackcat Informatics® Inc. <paudley@blackcatinformatics.ca>
# SPDX-License-Identifier: CC-BY-4.0
#
# Worked example: money is frame-relative, and the ledger is double-entry
# P11). Every gmeow:MonetaryAmount carries its gmeow:currency as a REFERENCE FRAME
# — "5000" is meaningless; "5000 in the CAD frame" is a coordinate. An invoice is
# recorded as a balanced gmeow:JournalEntry: two gmeow:Postings to gmeow:Ledger-
# Accounts, one DEBIT and one CREDIT of the same amount, so the books balance by
# construction. Debit Accounts-Receivable (an asset), credit Revenue.
@prefix gmeow: <https://blackcatinformatics.ca/gmeow/> .
@prefix ex:    <https://blackcatinformatics.ca/gmeow/examples/finance/> .
@prefix xsd:   <http://www.w3.org/2001/XMLSchema#> .

ex:acme   a gmeow:Organization ; gmeow:name "Acme Robotics Inc."@en .
ex:client a gmeow:Organization ; gmeow:name "Northwind Traders"@en .

# --- The invoice and its amount, in an explicit currency frame (P11).
ex:invoice a gmeow:Invoice ;
    gmeow:invoiceIssuer    ex:acme ;
    gmeow:invoiceRecipient ex:client ;
    gmeow:invoiceAmount    ex:amount ;
    gmeow:invoiceStatus    gmeow:invoiceStatusSent .

ex:amount a gmeow:MonetaryAmount ;
    gmeow:monetaryValue "5000.00"^^xsd:decimal ;
    gmeow:currency      gmeow:referenceFrameCAD .

# --- The same fact as a balanced double-entry journal: debit AR, credit Revenue.
ex:journal a gmeow:JournalEntry ;
    gmeow:journalEntryPostings ex:debitAR , ex:creditRevenue .

ex:debitAR a gmeow:Posting ;
    gmeow:postingJournalEntry ex:journal ;
    gmeow:postingAccount   ex:accountsReceivable ;
    gmeow:postingDirection gmeow:postingDirectionDebit ;
    gmeow:postingAmount    ex:amount .

ex:creditRevenue a gmeow:Posting ;
    gmeow:postingJournalEntry ex:journal ;
    gmeow:postingAccount   ex:revenue ;
    gmeow:postingDirection gmeow:postingDirectionCredit ;
    gmeow:postingAmount    ex:amount .

ex:accountsReceivable a gmeow:LedgerAccount ;
    gmeow:ledgerAccountType     gmeow:ledgerAccountTypeAsset ;
    gmeow:ledgerAccountHolder   ex:acme ;
    gmeow:ledgerAccountCurrency gmeow:referenceFrameCAD .

ex:revenue a gmeow:LedgerAccount ;
    gmeow:ledgerAccountType     gmeow:ledgerAccountTypeRevenue ;
    gmeow:ledgerAccountHolder   ex:acme ;
    gmeow:ledgerAccountCurrency gmeow:referenceFrameCAD .

Terms

Classes

Properties

Individuals

Linkages

• Rows: 14
• Projection profiles: -
• External vocabularies: fibo-fbc-fi-fi, fibo-fnd-acc-ae, fibo-fnd-pas-ps, schema

Guide

GMEOW Finance Mapping

Scope

The GMEOW financial slice models personal and SMB financial existence: accounts, monetary amounts, transactions, ledgers, invoices, orders, asset holdings, and crypto wallets. It is grounded in the existing GMEOW substrate (Event, Participation, Agreement, Rights, Trust) and aligned to heavy standards (FIBO, ISO 20022, schema.org, FIGI, OFX) by reference, never imported (Principle 5).

This document covers all phases (A–D) of the design.

Design principles

1. A transaction is a reified Event (REA pattern): money movement with Agent participants in roles (payer / payee / intermediary). Reuses Event/Participation; never re-minted.
2. Money is MonetaryAmount = amount (xsd:decimal) + currency (ReferenceFrame individual). ISO 4217 codes are an open value vocabulary of individuals, never subclasses. DL-clean.
3. Double-entry as structure: LedgerAccount, JournalEntry ⊑ Event, Posting ⊑ gufo:Relator (account × amount × debit/credit). Balance (Σ debits = Σ credits) enforced by SHACL, not OWL.
4. Loans are Agreements; invoices are Documents; ownership is rights; banks are Organizations; wallets hold trust keys — reuse, don't duplicate.
5. Sensitive: P9/P10 + provenance. Reversed/voided transactions are displayable false, retained as audit trail, never deleted; disputed amounts coexist accordingTo; every figure carries confidence/wasAttributedTo.
6. Flat-first, reify on demand: a flat accountBalance on FinancialAccount covers the 80% case; promote to a Holding relator when cost-basis, period, or provenance matters.

gUFO grounding

Reuse map

External alignment

FIBO

schema.org financial extension

ISO 4217

Each GMEOW ISO 4217 currency ReferenceFrame individual (e.g. referenceFrameUSD) is skos:exactMatch to the corresponding FIBO ISO4217-CurrencyCodes individual (e.g. fibo-iso4217:USD). Non-ISO assets (e.g. BTC/ETH) are mapped separately.

Projection lossiness

SHACL validation

Build order (phased)

• Phase A (merged): FinancialAccount, MonetaryAmount, currency vocabulary, basic mappings, SHACL, tests.
• Phase B: FinancialTransaction, LedgerAccount, JournalEntry, Posting, double-entry SHACL, transaction/ledger/posting mappings.
• Phase C: Payment, Invoice (⊑ Document), Order, Asset, Holding (⊑ gufo:Relator), invoice/order/asset/holding mappings.
• Phase D: CryptoWallet, schema.org / OFX / ISO 20022 / ledger-CLI projections, crypto mappings.

Terms

gmeow:FinancialAccount · gmeow:accountHolder · gmeow:accountBalance · gmeow:accountCurrency · gmeow:accountType

A financial account held by an agent with a financial institution — a bank, credit, investment, or wallet account — modelled as an InformationObject, distinct from OnlineAccount. accountHolder is non-functional (joint accounts have co-equal holders); accountBalance is a MonetaryAmount; accountCurrency is non-functional (multi-currency accounts); accountType is one functional FinancialAccountType value.

gmeow:accountNumber · gmeow:iban · gmeow:bic

The account's institution-level identifiers: a free-form accountNumber, the ISO 13616 iban, and the ISO 9362 SWIFT bic of the holding institution.

gmeow:FinancialAccountType

The kind of a financial account as an open value vocabulary (bank, credit, investment, wallet) — a value pointed at by accountType, never a subclass.

gmeow:FinancialTransaction · gmeow:transactionAmount · gmeow:transactionType · gmeow:transactionStatus

A money-movement event (REA pattern) reusing the Event/Participation substrate: payer, payee, and intermediary are ParticipantRole values, never subproperties. transactionAmount is one functional MonetaryAmount; type and status are non-functional open value vocabularies.

gmeow:TransactionType · gmeow:TransactionStatus

The open value vocabularies for transaction kind (payment, transfer, deposit, withdrawal, fee, interest, refund) and status (pending, completed, reversed, failed) — reversed and voided records are retained displayable false.

gmeow:LedgerAccount · gmeow:ledgerAccountType · gmeow:ledgerAccountHolder · gmeow:ledgerAccountCurrency

A double-entry book-keeping account (asset, liability, equity, revenue, expense) — an InformationObject distinct from the bank-level FinancialAccount. ledgerAccountType is functional; holder and currency are non-functional.

gmeow:LedgerAccountType · gmeow:PostingDirection

Open value vocabularies for the kind of ledger account and the direction of a posting (debit, credit) — values, never subclasses.

gmeow:JournalEntry · gmeow:journalEntryPostings · gmeow:Posting · gmeow:postingJournalEntry · gmeow:postingAccount · gmeow:postingAmount · gmeow:postingDirection

A balanced double-entry event (JournalEntry ⊑ Event) composed of two or more Posting relators. Each Posting carries exactly one journal entry, ledger account, MonetaryAmount, and direction; balance (Σ debits = Σ credits) is SHACL-enforced, never OWL.

gmeow:Payment · gmeow:paymentMethod · gmeow:PaymentMethod

A payment event — a thin subclass of FinancialTransaction distinguished by the paymentMethod facet, drawn from the open PaymentMethod value vocabulary (cash, cheque, credit card, bank transfer, cryptocurrency). Non-functional: split payments carry several methods.

gmeow:Invoice · gmeow:invoiceAmount · gmeow:invoiceIssuer · gmeow:invoiceRecipient · gmeow:invoiceDueDate · gmeow:invoiceStatus · gmeow:InvoiceStatus

A billing document (Invoice ⊑ Document) with a functional total invoiceAmount, non-functional issuer and recipient, a DL-clean xsd:dateTime due date, and an open InvoiceStatus value (draft, sent, paid, overdue, cancelled).

gmeow:Order · gmeow:orderAmount · gmeow:orderBuyer · gmeow:orderSeller · gmeow:orderStatus · gmeow:OrderStatus

A purchase or sales order (Order ⊑ Agreement) between buyer and seller with a functional total orderAmount and an open OrderStatus value (pending, confirmed, shipped, delivered, cancelled).

gmeow:Asset · gmeow:assetType · gmeow:assetIdentifier · gmeow:AssetType

A financial asset — stock, bond, cryptocurrency, real estate, commodity — the thing that is held, distinct from the Holding relator. assetType is a functional AssetType value; assetIdentifier carries FIGI/ISIN/ticker.

gmeow:Holding · gmeow:holdingAgent · gmeow:holdingAsset · gmeow:holdingQuantity · gmeow:holdingCostBasis · gmeow:holdingPeriod

A reify-on-demand relator connecting agent × asset × quantity × cost-basis × optional period — promoted from a flat accountBalance when cost-basis, period, or provenance must be recorded.

gmeow:CryptoWallet · gmeow:walletAddress · gmeow:walletScheme · gmeow:walletKey · gmeow:WalletScheme

A digital wallet holding cryptocurrency (CryptoWallet ⊑ FinancialAccount) with one or more public walletAddresses, a functional walletScheme (Bitcoin, Ethereum, Solana, Monero — the open WalletScheme vocabulary), and walletKey linkage to the controlling CryptographicKey(s).

Constitution principles

Principles 1 (SOTA), 4 (one canonical source), 5 (maximal bridging by reference), 7 (verified by construction), 9 (open value vocabularies), 10 (suppression, never erasure), 11 (frame-relativity — currency as explicit ReferenceFrame).

References (SOTA)

• FIBO (Financial Industry Business Ontology, EDM Council / OMG) — Accounting/CurrencyAmount, ISO4217-CurrencyCodes, LoanOrCredit, FinancialInstruments. https://spec.edmcouncil.org/fibo/
• schema.org financial extension (FIBO-derived). https://schema.org/docs/financial.html
• ISO 4217 (currency), ISO 20022 (camt.053 / pain / pacs), FIGI (instrument id), OFX / FDX (personal-finance interchange), REA ontology (Resources-Events-Agents accounting).