{
  "tool_id": "art-260-allocate-ihb-interest",
  "tool_version": "1.0.0",
  "display_name": "IHB Interest Allocation",
  "mcp_name": "allocate_ihb_interest",
  "mandate_type": "analytics_mandate",
  "wave": 44,
  "gpu": false,
  "url": "https://ainumbers.co/chaingraph/art-260-allocate-ihb-interest.html",
  "description": "Allocates overnight in-house-bank (IHB) interest across notional pool or ZBA sweep members. OECD Transfer Pricing Guidelines 2022 Chapter X arm's-length rate. Supports ACT/360, ACT/365, and 30/360 day-count conventions. Per-member withholding tax deduction. Returns per-member gross_interest, withholding_amount, net_interest, and total_interest_allocated. ZERO PII: member IDs are entity references only, no personal account-holder data.",
  "input_schema_ref": "chaingraph/art-260-allocate-ihb-interest.html#manifest",
  "consumes": [
    "art-259-compute-multilateral-netting",
    "art-262-validate-ebam-acmt-flow"
  ],
  "feeds": [],
  "status": "live",
  "conformance_fixtures": true,
  "compute_capability": "server",
  "compute_images": [
    {
      "system": "sha256-source",
      "image_id": "sha256:6e9a9c6e57168ff88d9a4933856fe6f04ecc88942a01e7937c076d1e80235b76",
      "valid_from": "2026-07-10"
    },
    {
      "system": "risc0",
      "image_id": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
      "valid_from": "2026-07-05"
    }
  ],
  "export_capability": [
    "json"
  ],
  "compute_proof": {
    "type": "ZkVmReceipt",
    "system": "risc0",
    "receiptFormat": "groth16-bn254",
    "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
    "seal": "GTp6qxHd+RUyLgUqrGdFL3RwR2jYrz6VYOS3fX15NJcgKdnhR/oZcvbQBTl2icVHG5CLlaCY5bwnWjep8Lec4A8NwuTvqkSgkHXbqNNjKkUTWCrs8YjJRHMbXuGlVNnvBRNBV7dD7XNsWbiQONTb6zMcP4UQB/iwNmocafpo4wQszZK7EGJ47U5DEl9jos/MyOApCQXo7Dd87fqVo0910htSatvZhRaAepp24nbhlcRUU5S0IK+lkd2WjG+bfw7nHD2mG3ebnSYEAK8QlUsRqrRgK0w1aHlg6sdhj0NJjGwb8k55z7l2D6pFiyBvbuYRUEZ5WLdkNkzZUARRsypvIw==",
    "journal": {
      "chaingraph_version": "0.4.0",
      "kernel_digest": "sha256:6e9a9c6e57168ff88d9a4933856fe6f04ecc88942a01e7937c076d1e80235b76",
      "output": {
        "allocations": [
          {
            "allocation_basis": "PRO_RATA_NOTIONAL",
            "balance": 500000,
            "entity_id": "PARENT_CO",
            "gross_interest": 1250,
            "net_interest": 1250,
            "withholding_amount": 0,
            "withholding_rate": 0
          },
          {
            "allocation_basis": "PRO_RATA_NOTIONAL",
            "balance": -200000,
            "entity_id": "SUB_A",
            "gross_interest": 0,
            "net_interest": 0,
            "withholding_amount": 0,
            "withholding_rate": 0
          }
        ],
        "arm_length_rate": 0.05,
        "base_currency": "USD",
        "day_count_convention": "ACT/360",
        "day_count_fraction": 0.083333,
        "days": 30,
        "entity_count": 2,
        "net_interest_payable": 1250,
        "not_legal_advice": "Not tax, legal, or accounting advice. IHB structures require review by qualified transfer-pricing advisors and local tax counsel.",
        "oecd_tp_compliant": true,
        "pii_note": "ZERO PII: entity IDs, aggregate balances, rates, and period parameters only. No account holder, ultimate beneficiary, or personal data enters this kernel.",
        "pool_net_balance": 300000,
        "pool_type": "notional",
        "regulatory_basis": "Interest allocation per OECD TP Guidelines 2022 Ch.X §C (cash pooling, arm's-length principle); pool leader earns spread between lending/borrowing rates; arm_length_rate should reflect comparable uncontrolled transactions. Day-count per ISDA Definitions 2006 §4.16; ACT/360 default per euro money-market convention (the Eurosystem applies the day-count convention actual/360, per the ECB monetary policy glossary). Withholding tax per member jurisdiction. ZERO PII.",
        "table_source": "OECD Transfer Pricing Guidelines 2022 Ch.I (arm's-length standard) + Ch.X §C (intra-group financial transactions, cash pooling); OECD BEPS Action 4 (interest deductibility); ACT/360, ACT/365 and 30/360 day-count conventions per ISDA Definitions 2006 §4.16",
        "table_version": "OECD-TP-IHB-INTEREST-ALLOC-2022",
        "total_interest_allocated": 1250
      }
    }
  },
  "compute_proof_ready": "ready"
}