ReportingPackage

A board or lender pack as one object: a cover (ReportHeader), a contents list of sections (statements, key figures, commentary, schedules, notes) with page numbers and anchors, prepared / reviewed / approved sign-offs with names, timestamps and versions, and one basis and period for the whole pack.

• The cover states the pack's basis, period and currency once. A section that departs from it (a cash-basis covenant schedule, a trailing-twelve-month KPI page) declares basis, currency or periodLabel, and the contents flag the departure in words. A pack never mixes bases silently.
• "Draft" is added to the cover until all three sign-offs stand on the version being read. No caller can print an unapproved pack without it.
• Approvals bind to a version. A sign-offCloseSign-offFormal approval that a section is complete recorded against an earlier version is shown as void, with both versions named.
• Segregation of dutiesControlsSegregation of dutiesSplitting authorization, recording, custody of assets and reconciliation across different people, so no one person can both commit and conceal an error or fraud — at minimum, preparer ≠ approver is enforced, not configurable. A review or approval by the preparer is recorded, struck through, and doesn't count.
• No signatures are drawn. A sign-off is the recorded approval: name, title, timestamp with zone, version.
• Sections that carry content are linked from the contents and render below, each opening a printed page; sections without it list their page and link nowhere.
• Server-safe. The contents are fragment links; nothing holds state.