{
  "tool_id": "art-540-por-liabilities-composer",
  "tool_version": "1.0.0",
  "display_name": "PoR Liabilities Composer",
  "mcp_name": "compute_por_liabilities_composite",
  "mandate_type": "compliance_mandate",
  "wave": 84,
  "gpu": false,
  "url": "https://ainumbers.co/chaingraph/art-540-por-liabilities-composer.html",
  "description": "Composes a caller-restated art-280-reserve-proof-verifier inclusion result (soft-dep: inclusion_verified, computed_root.sum) with a caller-supplied aggregate reported_total_liabilities_musd figure. Computes reserve_to_liability_ratio and a composite_determination in {INCLUSION_AND_LIABILITIES_CONSISTENT, INCLUSION_FAILED, LIABILITIES_UNDERCOVERED, LIABILITIES_INPUT_MISSING}. Carries forward art-280's not_proven list plus its own: the liabilities figure is caller-asserted, not independently audited -- this node verifies internal consistency, it does not audit the liabilities source. Composes only; does not edit art-280's own kernel.",
  "input_schema_ref": "chaingraph/art-540-por-liabilities-composer.html#manifest",
  "consumes": [
    "art-280-reserve-proof-verifier"
  ],
  "feeds": [],
  "status": "live",
  "conformance_fixtures": true,
  "compute_capability": "server",
  "compute_images": [
    {
      "system": "sha256-source",
      "image_id": "sha256:563cc673f35c6b1c66e152e11a07460a4cfa55b51028b1dcea2c42733e1b10c5",
      "valid_from": "2026-08-04"
    },
    {
      "system": "risc0",
      "image_id": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
      "valid_from": "2026-08-04"
    }
  ],
  "compute_proof_ready": "ready",
  "deferred_reason": "New shard; awaiting the async GPU proving queue (S18 steady-state).",
  "export_capability": [
    "json"
  ],
  "compute_proof": {
    "type": "ZkVmReceipt",
    "system": "risc0",
    "receiptFormat": "groth16-bn254",
    "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
    "seal": "EnrKZ33EgGDHZgWzIich24QeGBcN7NTpKrwwZJV7KEwbwyJMnphhxjAWqPDGkDGwEFqdRqsrQo6+K7USxYqyzhM/7YXKeFsH7a5lxWmIahXHagTJux6rYhfAXhto94cvCqR/qhLPMDOMOnHsoOqXVqZ8Upd6RgMD6/QUj4PlgrUCu+whFHJSe6o6SV+OCVF6JjYaeZc1O9Oqh22TVevIMwCqtlwCWNi81PG0jzK3pGJURDoEPGiSzIMXBBZvpW1yGxp2yejGmN37LO4M23rtu7GQ5TBEum7uUDIrsVRBWO8ahAnFlUuiwXyANGmpuSMnoxwz4q2EWGmWCb3a8C+WxQ==",
    "journal": {
      "chaingraph_version": "0.4.0",
      "kernel_digest": "sha256:563cc673f35c6b1c66e152e11a07460a4cfa55b51028b1dcea2c42733e1b10c5",
      "output": {
        "composite_determination": "INCLUSION_AND_LIABILITIES_CONSISTENT",
        "computed_root": {
          "sum": 120
        },
        "formula": "reserve_to_liability_ratio = computed_root.sum / reported_total_liabilities_musd",
        "inclusion_verified": true,
        "liabilities_attestation_source": "issuer_attested_balance_sheet",
        "not_proven": [
          {
            "detail": "Only the audited customer set is provable from a single-leaf inclusion proof. An issuer could omit accounts from the tree entirely and this proof cannot detect the omission.",
            "item": "Total liabilities completeness"
          },
          {
            "detail": "Pledges, rehypothecation, or liens against reserve assets are not visible in a Merkle-sum inclusion proof.",
            "item": "Off-balance-sheet encumbrances"
          },
          {
            "detail": "This is a point-in-time snapshot at attestation time, not a continuous or real-time solvency guarantee.",
            "item": "Continuous solvency"
          },
          {
            "detail": "This tool performs no audit and carries no PCAOB or other audit-firm opinion; it is a cryptographic inclusion check only.",
            "item": "PCAOB audit opinion"
          },
          {
            "detail": "reported_total_liabilities_musd is caller-asserted, not independently audited -- this node verifies internal consistency between a PoR inclusion result and a claimed liabilities total, it does not audit the liabilities source.",
            "item": "Liabilities figure provenance"
          }
        ],
        "note": "Composes with art-280-reserve-proof-verifier (soft-dep, not_proven carried forward unchanged plus its own). Verifies internal consistency between a PoR inclusion result and a claimed liabilities total; does not audit the liabilities source. Voluntary industry practice (Summa-report-structure lineage), not a codified regime requirement as of this writing.",
        "por_input_supplied": true,
        "regulatory_framework": "Voluntary proof-of-reserves-plus-liabilities attestation practice; not a codified regime requirement as of this writing.",
        "reported_total_liabilities_musd": 100,
        "reserve_to_liability_ratio": 1.2
      }
    }
  }
}