| # | Id | Type | Description |
| 1 | type | string | Extensible string enum identifying the type of suspected fraud. Initially this will always be set to "ACCOUNT_TAKEOVER". Additional values may be defined in the future. |
| 2 | incidentId | string | Unique identifier for the fraud incident. |
| 3 | reason | string | Free text justification for suspected fraud |
| 4 | fiAttributes | Array of FiAttribute | Array of financial institution-specific attributes. Can be used to provide additional structured context on the suspected fraud for the FI to use in determining a resolution. |
| 5 | reporter | Party | Identity of the party responsible for identifying and reporting the suspected fraud. This might be the DP, DAP, a vendor, a payment network, or other entity. |