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Standard Business Report Model/Information Block
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Information Block
(a.k.a. Block, Fact Set)
SBRM definition of fact set
Normative
An information block (a.k.a. block, fact set) is a helpful unit of information that describes the logic of a set of facts which go together (e.g. tend to be cohesive and share a certain common nature) for some specific purpose within a report and is always typed by some logic pattern of the information within the set of line items and some pattern within the members of a dimension or dimensions.
Commentary and Interpretations
For example, an income statement is an information block of the type "roll up" which is used to represent the total of that roll up "Net Income (Loss)" and the concepts that aggregate to that total.