http://finregont.com/fro/ref/LegalReference.ttl#Report
Class fro-leg-ref:Report

owl:Class

This is the LKIF medium - the paper or file containing the report. The medium relates to a Report Expression, which can be a: a) financial statement from a company b) government publication of financial data c) a report from a financial information provider

The Financial Regulation Ontology has a Report class in both Legal and Financial Reference. They are equivalent classes and aligned. We have them redundantly to avoid having to include the whole of FIBO and LKIF, if the need is only legal or financial purpose.

https://en.oxforddictionaries.com/

Report

lkif-expr:Document

An account given of a particular matter, especially in the form of an official document, after thorough investigation or consideration by an appointed person or body. For the Financial Regulation Ontology this means an official document of financial information.