OpenChainGraph Suite · CONTRACT A3 · arch #5

CECL Allowance Calculation & Rollforward (Quarterly)

Note (dated 2026-08-04): a chain composes independent computations performed in an analytical order. No step's output is carried into the next step by the execution model; each step computes from its own declared inputs. This is true of every chain on this site, including chains whose per-step copy below reads as a data handoff.

Single-node quarterly ASC 326 CECL allowance run: computes per-segment expected credit loss from caller-supplied PD/LGD/EAD curves and reconciles the allowance rollforward against the prior period balance.

OpenChainGraph · 1 Step compliance mandate Hash-Anchored §4 chain_depth:1 Client-Side · Zero PII
Chain Topology: Cecl Ecl Calculator
§4 Execution Hash · Chain Definition Anchor
execution_hash:computing…
Chain Stages · 1 Step
1 ROOT · TERMINAL node
Cecl Ecl Calculator art-426-cecl-ecl-calculator
per-segment ECL and the reconciled allowance rollforward feed the quarterly ASC 326 disclosure and audit workpaper; recurring quarterly cadence
MCP Call · calculate_cecl_ecl_allowance
{
  "jsonrpc": "2.0",
  "method": "tools/call",
  "params": {
    "name": "calculate_cecl_ecl_allowance",
    "arguments": {}
  },
  "id": 1
}
https://mcp.ainumbers.co/mcp
Export Artifacts
Download the §4 chain definition artifact (hash-anchored composite JSON) or the §13.11 W3C Verifiable Credentials view. Both derive from the chain definition; no new hash is minted. Available after hash computation.

Ask your agent

Copy this paragraph into Claude, OpenClaw, or any MCP-aware agent to run this whole workflow on the server and check one field that answers a real question.

Question: The quarterly allowance recompute is ready for review. What provision expense closes the rollforward, and how would higher charge-offs move it?
Run the AINumbers MCP tool `run_chain` with {"chain":"cecl-allowance-quarterly"} and read `art-426-cecl-ecl-calculator.provision_expense_usd`.
Re-run with `inputs` for `art-426-cecl-ecl-calculator`, reusing the values that result echoed, with `charge_offs_usd` set to 120000. Compare the same field.
Verify: call `verify_execution_hash` (https://mcp.ainumbers.co/mcp) with `claimed_hash` set to `composite_execution_hash` and the full `composite_artifact`.
Ledger, for a human re-check: https://ledger.ainumbers.co/
PII rule: send synthetic or anonymised inputs only. The MCP server runs these kernels and logs no payloads.
Chain page: https://ainumbers.co/chaingraph/chains/cecl-allowance-quarterly.html