C.31.RSA:4.3 - Report-only shares

ReusableStructureShare:
  report-only share over declared structureRefs and structuralAspectRefs
  under accountingBasisRef; not an architecture amount

BespokeResidueShare:
  report-only share under accountingBasisRef

HiddenOrResidualShare:
  report-only uncertainty or residue interpretation under accountingBasisRef

Numeric shares require a declared accountingBasisRef, declared scale or unitless-value rule, unit when relevant, polarity when relevant, admissible comparability relation, and comparator admission named by value such as CG-Spec, ComparatorSetRef, or a comparator-governing reference named by value before they can guide outside-RSA use such as comparison, ranking, selection, gate use, or decision use. Without that, the share remains local report-only guidance.