Task: Class Definition Understanding (ontology: Legal/ELI)

Which of the following definitions best describes 'Format'?

A. A component of a work, at an arbitrary level of precision. A subdivision can be linked with its parent and children subdivision using eli:has part / eli:is part of.
B. The physical embodiment of a legal expression, either on paper or in any electronic the concept.
For example, any electronic or physical the concept of the legal expression (XML, TIFF, PDF, etc.) ; e.g. PDF version of act 3 of 2005.  (adapted from Akoma Ntoso).
Note that the notion of the concept in ELI is more precise than a FRBR Manifestation in the sense that a the concept in ELI can carry a legal value (see the property eli:legal value).
C. Any distinct intellectual creation (i.e., the intellectual content), in the context of ELI.

The substance of the concept is ideas.
D. The intellectual realisation of a legal resource in the form of a "sequence of signs" (typically alpha-numeric characters in a legal context).
For example, any version of the legal resource whose content is specified and different from others for any reason: language, versions, etc.;

Note that ELI ontology accommodates different point of view on what should be considered a new legal resource, or a new the concept of the same resource. Typically, a consolidated version can be viewed, in the context of ELI, either as separate legal resource (linked to original version and previous consolidated version using corresponding ELI relations), or as a different the concept of the same legal resource.

Answer: The physical embodiment of a legal expression, either on paper or in any electronic the concept.
For example, any electronic or physical the concept of the legal expression (XML, TIFF, PDF, etc.) ; e.g. PDF version of act 3 of 2005.  (adapted from Akoma Ntoso).
Note that the notion of the concept in ELI is more precise than a FRBR Manifestation in the sense that a the concept in ELI can carry a legal value (see the property eli:legal value).