Knowledge graph for financial tables

Is there precedent for creating a KG for the financial tables in an annual report? The KGs short course for SEC filings was great but didn’t address how to structure graphs and queries for entities in the financial tables. For example, to access “current assets in 2021”, which of these approaches would be best?

  1. Create an entity “current assets” with property “2021 value: $x” and relationship “has balance sheet item”
  2. Create an entity “current assets” with relationship “2021 value $x”
  3. Create an entity “$x” with properties and relationship “2021 current assets”
  4. Create an entity “current assets” and a further entity “2021 value” with property “$m”. What would the relationship be in this case?

Would appreciate any suggested logic on how to think through structuring such a graph.