OOF™ Origin Open Foundation™

Independent Methodological Authority

Architecture Ecosystem: Structured Reality Standards™
Architecture Family: TREGA™ — Tax-Relevant Event Governance Architecture™
Parent Standard: TRVAS — Tax-Relevant Value Association Standard
Module: VARM — Value Reference Module
Operational Layer: Value Reference Governance Layer
Category: Governance & Enforcement
Subcategory: Tax-Relevant Event Governance
Type: Core Module
Governed Space: Value Reference
Origin ID: TREGA-TRVAS-VARM-002
Version: 1.0
Status: Canonical · Open Standard
Effective Date: 1 September 2026
AI-Readable: Yes
Authority: OOF®
Protection: MIP® — Methodological Intellectual Property
Canonical Language: UCL — Universal Canonical Language

Canonical Definition

The Value Reference Module (VARM) governs how Value Association
Candidates identified by VAIM are connected to stable,
distinguishable, reconstructable, and interoperable value
references within a Tax-Relevant Event.

VARM establishes the reference structure through which TREGA™ can
consistently identify which governed value object, value result,
or value representation is being associated with the event
without redefining the value itself.

Its principal task is: Governed Value Association Candidate

↓

Governed Value Reference

VARM does not determine what happened to value.

It does not determine whether value increased, decreased,
transferred, developed, degraded, was nullified, restored, or
extinguished.

It does not determine the legal or tax meaning of the referenced
value.

Its foundational distinction is: Value Reference ≠ Value
DeterminationOperational Role

Once VAIM identifies potentially relevant value information,
TREGA™ requires a stable method for referring to that value
throughout subsequent governance.

Without a governed reference layer, the same value may appear
under: different transaction identifiers; different invoice
lines; different account entries; different currencies; different
blockchain transaction references; different asset identifiers;
different ERP records; different system-specific IDs; different
machine-generated references; or different representations across
organizations.

Conversely, similar references may represent different values.

VARM creates the governed reference structure needed to keep
these representations distinguishable and traceable.

Internal Module Flow

TRVAS operates through:

VAIM — Value Association Identification

→ VARM — Value Reference

→ VACM — Value Change Association

→ VASM — Value State Association

→ VATM — Value Association Traceability

→ Governed Value-Associated Event

VARM receives the Governed Value Association Candidate Set from
VAIM.

Its output provides the stable reference structure required by
the downstream TRVAS modules.

Operational Transition

The canonical VARM transition is:

Governed Value Association Candidate Set

→ Value Reference Governance

→ Governed Value Reference Set

A Governed Value Reference establishes which value object,
result, or representation subsequent TRVAS governance is
referring to.

It does not establish the legal meaning or tax treatment of that
value.

Operational Space

VARM governs: Value Reference establishment; reference
differentiation; reference normalization; source-reference
preservation; multi-source reference linkage; reference
equivalence qualification; reference non-equivalence; reference
hierarchy; reference granularity; reference stability; reference
substitution; reference versioning; reference ambiguity;
reference conflict; reference interoperability; and reference
readiness for downstream TRVAS governance.

Operational Scope

VARM may govern value references originating from: VFM®; ERP
systems; accounting systems; banking systems; payment
infrastructure; invoices; procurement systems; marketplaces;
digital platforms; blockchain networks; digital-asset systems;
smart contracts; industrial systems; energy systems; logistics;
AI agents; autonomous systems; machine networks; and other
legitimate operational or governed sources.

VARM remains neutral to the technology or data model producing
the reference.

Governed Value Reference

A Governed Value Reference is a stable governance-level reference
through which a specific value object, value result, or value
representation can be distinguished within TRVAS.

It permits subsequent governance to answer:

Which value are we referring to?

without answering:

What is the final legal or tax meaning of that value?

Therefore: Governed Value Reference ≠ Tax
ValuationSource Value Reference

Operational systems may already provide value identifiers.

Examples include: transaction ID; invoice-line ID; asset ID;
ledger-entry ID; payment ID; wallet transaction reference; token
identifier; accounting reference; product reference;
resource-allocation reference; or machine-generated value
identifier.

VARM may preserve these as Source Value References.

However: Source Value Reference ≠ Governed
Value Reference by Default

A source identifier becomes part of the governed reference
structure only through appropriate qualification.

Canonical Reference

Where several operational references describe the same governed
value, VARM may establish a common governance-level reference
through which those representations remain linked.

The purpose is not to erase the source identifiers.

The canonical reference provides a stable governance anchor while
preserving the underlying source references.

Therefore:

Canonical Reference ≠ Source Reference Replacement.

Reference Differentiation

VARM shall distinguish separate value references where available
information supports their independence.

Similar numeric values or descriptions do not establish
equivalence.

Therefore:

Same Amount ≠ Same Value Reference

Same Currency ≠ Same Value Reference

Same Participant ≠ Same Value Reference

Same Timestamp ≠ Same Value Reference

Similar Description ≠ Same Value Reference

Reference equivalence must be governed rather than assumed.

Reference Equivalence

Multiple records may legitimately represent the same underlying
value.

VARM may establish governed reference equivalence where
sufficient support exists.

For example:

ERP Record A Invoice Line B Bank
Settlement C

may refer to the same underlying value relationship.

However: Multiple References ≠ Multiple
Values by Default

Equivalence must remain qualified where uncertainty exists.

Reference Non-Equivalence

Records that appear similar may represent distinct values.

Two payments of the same amount may relate to separate events.

Two identical digital assets may represent separate governed
value objects.

Two invoice lines may contain identical descriptions but refer to
different economic components.

Therefore: Reference Similarity ≠ Value
Equivalence

VARM shall preserve distinction where equivalence cannot
legitimately be established.

Reference Granularity

Value may be represented at different levels.

For example:

Invoice

→ Invoice Component

→ Invoice Line

→ Line Component

or:

Digital Asset Portfolio

→ Asset Class

→ Asset

→ Asset Unit

VARM shall preserve the level of reference necessary for the
governed Value Association.

Therefore: Aggregate Reference ≠ Component
Reference

A reference shall not be treated as more granular than the
underlying information supports.

Composite Value Reference

One event may involve a value structure composed of several
distinct components.

VARM may establish a composite reference structure where the
components legitimately belong together while remaining
individually distinguishable.

The canonical structure may be:

Composite Value Reference

→ Component A

→ Component B

→ Component C

However:

Composite Reference ≠ Single Indivisible Value by Default.

Reference Hierarchy

Where value references exist at multiple levels, VARM may
preserve their relationship.

For example:

Settlement Reference

→ Transaction References

→ Value Components

or:

Asset Bundle

→ Individual Asset References

The hierarchy represents reference structure.

It does not determine Value Ownership, Tax Base, or legal
classification.

Multi-Source Reference Linkage

The same value may be represented across several systems.

VARM shall permit governed linkage among those representations.

Example:

Commerce Platform Reference

↔ ERP Reference

↔ Payment Reference

↔ Bank Reference

↔ Governed Value Reference

This can create interoperability without requiring every system
to use the same internal identifier.

Reference Normalization

Different systems may use incompatible reference formats.

VARM may normalize those representations for governance purposes
while preserving their original forms.

Normalization shall not alter the substantive meaning of the
underlying value.

Therefore: Reference Normalization ≠ Value
TransformationReference Stability

A Governed Value Reference should remain sufficiently stable
throughout TRVAS governance.

Changes in surrounding system identifiers shall not automatically
create a new governed value reference.

Therefore:

Source Identifier Change ≠ New Governed Value by Default.

The continuity of the reference must be assessed independently.

Reference Substitution

An operational source may replace one identifier with another.

VARM shall preserve the relationship between prior and subsequent
references where they represent the same underlying value.

Therefore:

Reference Substitution ≠ Value Replacement by Default.

Historical reference paths should remain reconstructable.

Reference Versioning

Some value representations evolve.

An estimate may later be updated.

A provisional settlement reference may become final.

A digital record may receive a subsequent version.

VARM may preserve version relationships without treating every
version as a separate value.

Therefore:

New Reference Version ≠ New Value by Default.

Whether the underlying value itself changed belongs to the
appropriate value-governance mechanism.

Reference Correction

A source reference may be corrected because of error.

VARM shall support correction without silently erasing the prior
reference history. Reference Correction ≠ Historical Erasure

The corrected structure should remain reconstructable where
governance requires it.

Reference Ambiguity

It may be unclear which value a source identifier represents.

VARM shall preserve ambiguity rather than arbitrarily linking the
reference.

Therefore: Reference Ambiguity ≠
Permission to Assume Equivalence

Where ambiguity cannot be sufficiently resolved, the governance
state shall remain qualified or unresolved.

Reference Conflict

Different sources may assert incompatible reference
relationships.

For example:

one system may associate a settlement with Invoice A while
another associates it with Invoice B.

VARM shall preserve material conflict until sufficiently
resolved.

Therefore: Reference Conflict ≠ Permission for Convenient
LinkageMissing Reference

Economically relevant value may exist even where no usable
operational identifier is available.

VARM shall not assume that missing source identification means
absence of value.

Therefore: Missing Source Reference ≠ No
Value

Where permitted by governance, a governance-level reference may
be established from sufficiently supported information while
preserving the missing-source condition.

Technical Identifier

A technical identifier may assist reference governance.

However, technical uniqueness does not establish economic
uniqueness.

Therefore: Unique Technical ID ≠ Unique
Economic Value by Default

This distinction is particularly important in blockchain,
tokenized, machine-generated, and distributed systems.

Blockchain References

Blockchain systems may provide: transaction hashes; wallet
addresses; token IDs; contract addresses; block references;
output references; or protocol-specific identifiers.

VARM may consume these references.

However:

Transaction Hash ≠ Economic Value Reference by Default.

One transaction may contain several value relationships.

One economic value relationship may also span multiple
transactions.

VARM therefore preserves the distinction between technical ledger
references and governed value references.

Token Reference

A token identifier may identify a digital representation.

It does not automatically establish the complete economic value
being governed.

Therefore:

Token ID ≠ Governed Economic Value by Default.

Likewise:

Wallet Address ≠ Value Owner.

Ownership remains outside VARM.

Banking and Payment References

Banks and payment systems may provide highly reliable transaction
identifiers.

VARM may use them as source references.

However:

Payment Identifier ≠ Complete Event Value Reference by Default.

A payment may settle: one event; several events; part of an
event; an earlier obligation; or a composite value structure.

The reference relationship must therefore remain governed.

Invoice References

An invoice number may represent an aggregate commercial document
rather than one value.

VARM shall permit references below the invoice level where
necessary.

Therefore:

Invoice Reference ≠ Single Value Reference by Default.

Invoice lines and components may require separate governed
references.

Machine-Generated References

Autonomous systems may create value-related references without
human involvement.

Examples include: resource-allocation IDs; machine-service IDs;
compute-consumption references; autonomous procurement
references; energy-exchange identifiers; agent transaction IDs;
or machine settlement references.

VARM shall support these references without requiring a
human-created invoice or account entry.

Therefore: Machine-Generated Reference ≠
Invalid Value Reference

The reference must still satisfy normal governance requirements.

Reference and Value State

VARM establishes which value is being referenced.

It does not determine the state of that value.

Therefore: Value Reference ≠ Value State

VASM owns Event–Value State Association within TRVAS.

VFM® owns the underlying Value State governance.

Reference and Value Change

A stable Value Reference may persist while value changes.

Therefore: Value Reference ≠ Value Change

VACM governs the association between governed Value Changes and
the event.

VFM® owns the underlying Value Change governance.

Reference and Event Participation

A Value Reference may contain or be linked to participant
information.

VARM shall not infer participation solely from the reference.

Therefore:

Value Reference ≠ Participant Determination.

TREPS remains authoritative for Event Participation.

Reference and Ownership

A Value Reference may be associated with an actor, account,
wallet, organization, or machine.

This does not establish legal ownership.

Therefore: Value Reference ≠ Ownership

OBIDENITY® remains authoritative for governed ownership where
applicable.

Reference and Event Boundary

A Value Reference may reveal information outside the current
Event Boundary.

VARM shall not independently expand the event.

Therefore:

Reference Linkage ≠ Event Boundary Expansion.

Potential Event Boundary issues shall be referred to TREBS.

Reference and Event Relationship

The same Value Reference may appear across several governed
events.

This does not establish that the events are identical.

Therefore: Shared Value Reference ≠ Same
Event

TRERLS remains authoritative for Event Relationships.

Reference and Taxation

A governed reference identifies the value under subsequent
governance.

It does not determine its tax treatment.

Therefore:

Governed Value Reference ≠ Taxable Value

Governed Value Reference ≠ Tax Base

Governed Value Reference ≠ Tax Liability

A jurisdiction may later interpret the referenced value according
to applicable law.

Multi-Jurisdiction Reference Stability

A principal benefit of a jurisdiction-neutral Value Reference is
that multiple taxation systems can evaluate the same governed
value without TREGA™ redefining it for each jurisdiction.

The model is:

One Governed Value Reference

→ Jurisdiction A Evaluation

→ Jurisdiction B Evaluation

→ Jurisdiction C Evaluation

The legal conclusions may differ.

The governed reference remains stable.

Reference Interoperability

VARM should enable different operational systems to refer
consistently to the same governed value structure without
requiring identical internal data models.

This supports: ERP integration; banking interoperability; payment
reconciliation; blockchain integration; tax-engine integration;
marketplace interoperability; AI-agent systems; machine
economies; auditability; and cross-border data exchange.

Interoperability concerns the reference.

It does not require uniform legal interpretation.

Reference Traceability

VARM shall preserve sufficient information to reconstruct: where
a reference originated; which source identifiers exist; how
references were linked; which equivalence decisions were made;
which hierarchy exists; whether normalization occurred; whether
substitution occurred; whether versioning occurred; whether
corrections occurred; whether ambiguity existed; and whether
conflicts remain.

VATM later governs the complete Value Association traceability
structure.

VARM owns traceability necessary specifically for the integrity
of the Value Reference.

Governance States

VARM may represent states including:

Reference Ready

Reference Under Governance

Reference Distinguished

Reference Linked

Reference Normalized

Reference Equivalent

Reference Non-Equivalent

Reference Composite

Reference Substituted

Reference Versioned

Reference Ambiguous

Reference Conflicted

Reference Unresolved

Governed Value Reference Established

These states describe reference governance only.

Governance Requirements

VARM implementations shall ensure that: every admitted Value
Association Candidate can be referenceable; source references
remain preserved; governance-level references can be
distinguished from source identifiers; multiple source references
can be linked where legitimate; reference equivalence is not
assumed from superficial similarity; reference non-equivalence
can remain visible; aggregate and component references can be
distinguished; composite value structures can be represented;
reference hierarchies can be preserved; normalization does not
alter underlying value meaning; reference stability can survive
source-identifier changes; substitutions remain traceable;
version relationships remain reconstructable; corrections do not
erase governance history; ambiguity remains visible; conflicts
remain visible; missing source references do not automatically
eliminate legitimate value; technical uniqueness is not treated
as economic uniqueness; blockchain identifiers are not
automatically treated as complete economic references;
machine-generated references can be governed; Value State remains
separate; Value Change remains separate; Event Participation
remains separate; ownership remains separate; Event Boundary
remains protected; Event Relationships remain separate; and tax
valuation remains downstream.

Governance Logic

IF VAIM establishes a Value Association Candidate, THEN VARM
shall determine how the relevant value can be stably referenced.

IF a valid upstream governed Value Reference already exists, THEN
VARM should preserve and consume that reference rather than
unnecessarily recreate it.

IF multiple source identifiers represent the same underlying
governed value, THEN they may be linked under a common Governed
Value Reference where equivalence is sufficiently supported.

IF similar references cannot be shown to represent the same
value, THEN they shall remain distinct.

IF one aggregate reference contains materially distinct value
components, THEN appropriate reference granularity shall be
preserved.

IF a source identifier changes while the underlying value remains
continuous, THEN a new governed value shall not be created solely
because of the identifier change.

IF reference equivalence remains ambiguous or conflicted, THEN
that state shall remain visible.

IF a reference reveals a possible Event Boundary problem, THEN
VARM shall refer the issue upstream rather than expand the event
independently.

IF the Value Reference is sufficiently governed, THEN it shall
proceed to VACM for Value Change Association governance.

Minimum Implementation Framework

A minimum VARM implementation should support:

Governed Event Reference

The governed event to which the Value Reference structure
relates.

VAIM Candidate Reference

The originating Value Association Candidate.

Governed Value Reference Identifier

The stable governance-level reference.

Source Value Reference

The original operational or governed identifier.

Source System

The system or governance source providing the reference.

Reference Type

The applicable reference category.

Reference Granularity

The level at which the value is being referenced.

Parent Reference

A higher-level reference where a hierarchy exists.

Component Reference

A lower-level reference where components exist.

Equivalent Reference Set

Other references governed as representing the same underlying
value.

Reference Equivalence State

The qualification of equivalence.

Normalization State

Whether reference normalization occurred.

Substitution State

Whether one reference replaced another.

Prior Reference

The historical reference where substitution or versioning occurs.

Version State

The applicable reference version relationship.

Reference Confidence

The qualified confidence attached to the reference structure.

Ambiguity State

Whether reference meaning or equivalence remains ambiguous.

Conflict State

Whether materially conflicting reference relationships exist.

Traceability Reference

The information required to reconstruct the reference governance.

Governance State

The current VARM state.

Handoff State

Whether the reference is ready for VACM.

Governance Outputs

VARM may produce: Governed Value Reference; Source Value
Reference Map; Multi-Source Value Reference Link; Governed
Reference Equivalence; Governed Reference Non-Equivalence;
Composite Value Reference; Value Reference Hierarchy; Value
Component Reference; Normalized Value Reference; Reference
Substitution Record; Reference Version Record; Reference
Correction Record; Reference Confidence State; Reference
Ambiguity State; Reference Conflict State; Reference Traceability
Structure; and the principal output:

Governed Value Reference Set

This output proceeds to VACM.

Critical Distinctions

Value Reference ≠ Value Determination

Governed Value Reference ≠ Tax Valuation

Source Value Reference ≠ Governed Value
Reference by Default

Canonical Reference ≠ Source Reference
Replacement

Same Amount ≠ Same Value Reference

Same Currency ≠ Same Value Reference

Same Participant ≠ Same Value Reference

Same Timestamp ≠ Same Value Reference

Similar Description ≠ Same Value Reference

Multiple References ≠ Multiple Values by
Default

Reference Similarity ≠ Value Equivalence

Aggregate Reference ≠ Component Reference

Composite Reference ≠ Single Indivisible
Value by Default

Reference Normalization ≠ Value
Transformation

Source Identifier Change ≠ New Governed
Value by Default

Reference Substitution ≠ Value Replacement
by Default

New Reference Version ≠ New Value by
Default

Reference Correction ≠ Historical Erasure

Reference Ambiguity ≠ Permission to Assume
Equivalence

Reference Conflict ≠ Permission for
Convenient Linkage

Missing Source Reference ≠ No Value

Unique Technical ID ≠ Unique Economic
Value by Default

Transaction Hash ≠ Economic Value
Reference by Default

Token ID ≠ Governed Economic Value by
Default

Wallet Address ≠ Value Owner

Payment Identifier ≠ Complete Event Value
Reference by Default

Invoice Reference ≠ Single Value Reference
by Default

Machine-Generated Reference ≠ Invalid
Value Reference

Value Reference ≠ Value State

Value Reference ≠ Value Change

Value Reference ≠ Participant
Determination

Value Reference ≠ Ownership

Reference Linkage ≠ Event Boundary
Expansion

Shared Value Reference ≠ Same Event

Governed Value Reference ≠ Taxable Value
Enterprise Application

VARM creates a stable reference layer across fragmented economic
systems:

VAIM — Governed Value Association
Candidate Set

→ ERP Reference / Banking Reference / Payment Reference /
Blockchain Reference / Machine Reference / VFM® Reference

→ VARM — Value Reference Governance

→ Governed Value Reference Set

→ VACM — Value Change Association

→ VASM — Value State Association

→ VATM — Value Association Traceability

→ Governed Value-Associated Event

This allows multiple systems and later jurisdictional tax engines
to refer to the same governed value structure without requiring
identical source identifiers or identical legal interpretations.
Use Case 1 — Banking, ERP, and Commerce Reference Reconciliation

A multinational merchant completes a commercial event.

The ERP system records an order ID and several invoice lines.

The payment provider records a payment transaction ID.

The bank records a settlement reference.

The marketplace uses its own transaction identifier.

The same economic value is therefore represented differently
across four systems.

At the same time, the invoice contains several value components
that must not be collapsed into one reference.

VARM establishes governed links between the relevant source
references, preserves component-level granularity, distinguishes
genuinely separate values, and creates stable Governed Value
References for subsequent TRVAS governance.

The result can be consumed by tax, audit, compliance, and
reconciliation systems without treating any single operational
identifier as the complete economic truth. Use Case 2 —
Blockchain and Autonomous Machine Transaction

An AI agent purchases computational capacity from an autonomous
digital service.

The event produces an agent transaction ID, smart-contract call,
blockchain transaction hash, token-transfer reference,
compute-allocation ID, and settlement record.

These technical references describe different parts of the same
economic activity, while one blockchain transaction may also
contain unrelated protocol operations.

VARM preserves each source reference, determines which references
can legitimately be linked, maintains appropriate granularity,
and establishes the Governed Value Reference structure required
by TREGA™.

It does not treat the transaction hash as the economic value
itself, determine who owns the digital asset, or decide the tax
treatment of the transaction.

Canonical Boundary

VARM owns the establishment, differentiation, normalization,
linkage, equivalence, non-equivalence, hierarchy, granularity,
stability, substitution, versioning, correction, ambiguity,
conflict, interoperability, and reference-specific traceability
of value references admitted into TRVAS governance.

VARM does not identify initial Value Association Candidates,
govern the underlying Value Lifecycle, determine Value State,
determine Value Change, establish Value Change Association,
establish Value State Association, own complete Value Association
traceability, determine Event Participation, redefine Event
Boundary, determine Value Ownership or entitlement, establish
accountability or liability, or determine taxable value, Tax
Base, Tax Liability, or another jurisdiction-specific tax
consequence.

Its governance ends when the relevant value possesses a
sufficiently stable, distinguishable, and reconstructable
Governed Value Reference for subsequent Value Change Association
governance.

Canonical Handoff

VAIM — Governed Value Association
Candidate Set

→ VARM — Governed Value Reference Set

→ VACM — Value Change Association Governance

Canonical Closing Statement

VARM establishes a stable reference to value without allowing
identifiers, records, transaction hashes, invoice numbers, or
system-specific representations to become substitutes for the
governed value itself.

Different systems may describe the same value differently, and
similar records may describe different values. Reference
governance preserves that distinction. Value Reference ≠ Value
Determination.

Governed Value Reference ≠ Taxable Value.