If we want to decide, whether two digital files contain exactly the same amount of information, or of how precisely the amount of information they contain differs, we need an abstract model of the information, unto which the instances represented by the content of two different files can be projected. A meta model for this purpose is presented. It differentiates between the byte values representing the payload in a file and the significant properties of that payload represented by meta information in the file. That model is embedded into a broader discussion of the best way to understand the nature of information as it influences the processing of the representations derived from the data in question. Links to the software solution implemented in the Planets project for the processing of data following the model proposed are provided.