"Information about a specific instance of reporting of the information associated with an incident or impact. As a general matter, this is information pulled together by an investigation. In the context of a particular investigation, this concept includes both reports received by the party responsible for the investigation, as well as reports received by that party. In particular, the class comprises the initial report. This is an account provided by the PERSON who originally provided information about the event." - ICSR DAM, May 2006.