{
  "tool_id": "art-683-consolidation-cta-minority-interest",
  "tool_version": "1.0.0",
  "display_name": "Consolidation with CTA and Minority Interest",
  "mcp_name": "compute_consolidation_cta",
  "mandate_type": "compliance_mandate",
  "wave": 114,
  "gpu": false,
  "url": "https://ainumbers.co/tools/683-consolidation-cta-minority-interest.html",
  "description": "Deterministic foreign-subsidiary consolidation arithmetic over caller-declared synthetic inputs, per the translation method. From a declared subsidiary equity in functional currency, declared current and historical translation rates, and a declared parent ownership percentage, it computes: equity translated at the current rate and at the historical rate (2 decimal places, half-up), the cumulative translation adjustment as the difference between the two translated figures, and the split of translated equity into parent share and minority (non-controlling) interest at the declared ownership, with the parent and minority shares always summing back to translated equity. Overall verdict CONSOLIDATION_COMPUTED on any well-formed input, CONSOLIDATION_REFUSED on the fail-closed path. No subsidiary register, no rate table, no FX feed, no ledger store, no network, no clock: every equity figure, rate, and percentage is a caller-declared input, never fetched or inferred. This is consolidation arithmetic, NOT accounting advice, NOT a determination that any presentation satisfies any reporting framework, NOT a valuation of any subsidiary, and NOT a filing: nothing is posted anywhere. An absent, malformed, or out-of-domain input (non-positive equity or rate, ownership outside 0 to 100 exclusive) resolves to a fail-closed payload naming each rejected input, never a silently repaired consolidation. Rounding is 2 decimal places, half-up, applied in-kernel and stated in the trace; the canonical trace shape is 110000-100000=10000 CTA; split 80/20 of 110000.",
  "input_schema_ref": "tools/683-consolidation-cta-minority-interest.html#manifest",
  "consumes": [],
  "feeds": [],
  "status": "live",
  "conformance_fixtures": true,
  "compute_capability": "server",
  "compute_images": [{"system":"sha256-source","image_id":"sha256:b7ec0688403a72ffdb32ee7b1748d3ef2eefe8f5d5c88a05ec33009ad14d7b2e","valid_from":"2026-09-05"},{"system":"risc0","image_id":"sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6","valid_from":"2026-09-06"}],
  "export_capability": [
    "json"
  ],
  "standards_basis": "not_applicable",
  "cited_clause_digest": [],
  "compute_proof": {"type":"ZkVmReceipt","system":"risc0","receiptFormat":"groth16-bn254","imageId":"sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6","seal":"FZrG+uo/HzA8J419uSqjjbZ99XgksHSlMnkouDxB5fcm3o+zDqflbbNf4+6O/X0JoOnSY+qCtyDRBuIa7drxVy8XvE5qpGHpGXI5sh2GQtMHbo/oL6pjd7F4Bn4qiPfiG4v7Ic5Ns+x/12op/Ft08FYAiWwZGvdhGbwNzliCWxgO809N65y1OJc+5DRdywQ2GLiXFwPrY8mEJrEQ2tyGRQ+TT2ySybiWbITm32dLJzmaMBg8SNO/Ks/hFvs07SOiCqXk1QNaDUFlTWNW/f2Q12EYkMxwjBfUV7Mqfk1LgCgmq9lSrMlGWMhr5IWSR+P7S0w4+wsVPK0A0IN3E2xE2w==","journal":{"chaingraph_version":"0.4.0","kernel_digest":"sha256:b7ec0688403a72ffdb32ee7b1748d3ef2eefe8f5d5c88a05ec33009ad14d7b2e","output":{"cta":10000,"equity_at_current":110000,"equity_at_historical":100000,"minority_interest":22000,"overall":"CONSOLIDATION_COMPUTED","parent_share":88000,"trace":"110000-100000=10000 CTA; split 80/20 of 110000"}}},
  "compute_proof_ready": "ready"
}