How do account reports federate? (Is there sample data?)

Mastodon does have the ability to file a report about an account and posts. These reports can also be transferred to the account’s own server. I saw on ActivityPub - Mastodon documentation that Flag is used for these reports. The activity itself is described here: Activity Vocabulary Question is only, how this is exactly implemented. Is there any sample data? Thanks!

socialhub.activitypub.rocks · SocialHub