What is a detailed coded record?

Could you please elaborate on what exactly a "detailed coded record" entails? I'm curious about the specific components that make up such a record, how it's structured, and what types of information it typically contains. Is it a digital or physical document? Are there industry-specific standards or guidelines that govern its creation and maintenance? Understanding these details would help me gain a clearer picture of how a detailed coded record is used in various contexts, particularly within the realm of finance and cryptocurrency.