Disclosure requirement finder: what to disclose and where

Identify disclosure requirements for {topic} under {framework}.

Inputs:
- Transaction/area description: {description}
- FS context (public/private, interim/annual): {fs_context}
- Available data sources: {data_sources}
- Prior period disclosure (optional): {prior_disclosure}

Output:
1) Disclosure checklist: requirement, location, data needed, owner, frequency.
2) Draft footnote outline with placeholders.
3) Data gaps and recommended process to fill them.
4) Reviewer checklist (consistency, rollforwards, sensitivities).

Do not invent numerical disclosures—use placeholders.