in an approach to financial management , a data representation is formed that defines a number of data elements and relationships between the data elements according to one or more regulatory requirements . data characterizing availability of particular ones of the data elements for a financial institution are accepted , and actual or potential compliance by the financial institution with at least some of the regulatory requirements is then analyzed . the analysis can include identifying gaps in collection of values associated with the data elements for the regulator requirements , which can relate to calculation requirements and / or to reporting requirements for the regulations . data representing computations associated with the regulatory requirements can be stored and the computations can then be executed to validate other implementations of the calculation .