How report financial results are reshaped as AGI capability advances.

Roughly 90% of the work in Report financial results is information-shaped — already within reach of AI delivery. The question here is not whether it shifts, but which tasks go first and who staffs the residual.
Why: With no child occupations seeded, this scalar relies on the process description and its lens ('Manage relations with board of directors'). The core work—reporting financial statements, including income statements, balance sheets, and cash flows—is entirely information transformation and data aggregation. This remotely-doable knowledge work occurs exclusively within software and financial systems, placing it securely in the high digital band.
grounded in the economy graph · digital scalar 0.90 · digital
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Trigger: The close of a designated financial accounting period initiates the reporting cycle.
Outcome: Finalized financial statements are approved by leadership, distributed to internal management, and published for external stakeholders.