{ "tool_id": "art-498-reward-flow-related-party", "note": "golden_hash filled by golden-parity.test.mjs --update. All references are SYNTHETIC and opaque (CONTRACT 1.3): no entity names, no person names, no addresses. Vector 1 carries BOTH related-party routes at once -- a recipient sharing the issuer's ultimate parent AND a separate co-consortium member -- with the aggregate at or above the stated threshold. Vector 2 is the same shape below threshold, exercising RELATED_PARTY_IMMATERIAL. Vector 3 has no related parties but two gap-list entries, showing the gap list names each unresolved recipient and that a gap alone raises escalation. Vector 4 is the empty-input finite-gate case: every field resolves to an explicit null/0, never NaN or undefined. Vector 5 proves the PII discipline: every recipient and ownership row carries extra unmapped keys holding names, and none of them reach output_payload.", "vectors": [ { "name": "material_same_parent_and_co_consortium", "description": "Four reward-manager recipients for Q2. RCP-A sits under the issuer's ultimate parent UP-1; RCP-B is a declared co-consortium member; RCP-C and RCP-D are unrelated. The two related-party recipients aggregate to 42000.00 against a 25000.00 threshold, so the flag is RELATED_PARTY_MATERIAL and escalation is raised.", "policy_parameters": { "ruleset_version": "avax-rparty-2026.07", "issuer_ref": "ISS-1", "issuer_ultimate_parent_ref": "UP-1", "period_ref": "FY2026-Q2", "as_of": "2026-07-30", "currency": "USD", "materiality_threshold": 25000, "consortium_member_refs": [ "ENT-B" ], "ownership_map": [ { "entity_ref": "ENT-A", "ultimate_parent_ref": "UP-1" }, { "entity_ref": "ENT-B", "ultimate_parent_ref": "UP-2", "consortium_member": true }, { "entity_ref": "ENT-C", "ultimate_parent_ref": "UP-3" }, { "entity_ref": "ENT-D", "ultimate_parent_ref": "UP-4" } ], "recipients": [ { "recipient_ref": "RCP-A", "entity_ref": "ENT-A", "reward_amount": 30000 }, { "recipient_ref": "RCP-B", "entity_ref": "ENT-B", "reward_amount": 12000 }, { "recipient_ref": "RCP-C", "entity_ref": "ENT-C", "reward_amount": 8000 }, { "recipient_ref": "RCP-D", "entity_ref": "ENT-D", "reward_amount": 1500.55 } ] }, "output_payload": { "ruleset_version": "avax-rparty-2026.07", "issuer_ref": "ISS-1", "issuer_ultimate_parent_ref": "UP-1", "period_ref": "FY2026-Q2", "as_of": "2026-07-30", "currency": "USD", "recipient_count": 4, "recipients": [ { "recipient_ref": "RCP-A", "entity_ref": "ENT-A", "ultimate_parent_ref": "UP-1", "reward_amount": 30000, "classification": "SAME_ULTIMATE_PARENT", "related_party": true }, { "recipient_ref": "RCP-B", "entity_ref": "ENT-B", "ultimate_parent_ref": "UP-2", "reward_amount": 12000, "classification": "CO_CONSORTIUM_MEMBER", "related_party": true }, { "recipient_ref": "RCP-C", "entity_ref": "ENT-C", "ultimate_parent_ref": "UP-3", "reward_amount": 8000, "classification": "NOT_RELATED", "related_party": false }, { "recipient_ref": "RCP-D", "entity_ref": "ENT-D", "ultimate_parent_ref": "UP-4", "reward_amount": 1500.55, "classification": "NOT_RELATED", "related_party": false } ], "flagged_recipient_count": 2, "flagged_recipient_refs": [ "RCP-A", "RCP-B" ], "flagged_total": 42000, "materiality_threshold": 25000, "materiality_status": "AT_OR_ABOVE_THRESHOLD", "unresolved_recipient_count": 0, "unquantified_related_recipient_count": 0, "gaps": [], "citations": { "us_gaap_related_party": { "scheme": "fasb-asc", "id": "ASC 850-10-50", "in_force_from": "2009-09-15", "mapped_by": "AINumbers AVAX-RPARTY-1", "mapped_at": "2026-07-31", "uri": "https://asc.fasb.org/" }, "ifrs_related_party": { "scheme": "ifrs-ias", "id": "IAS 24", "in_force_from": "2011-01-01", "mapped_by": "AINumbers AVAX-RPARTY-1", "mapped_at": "2026-07-31", "uri": "https://www.ifrs.org/issued-standards/list-of-standards/ias-24-related-party-disclosures/" } }, "draft_disclosure_note": { "label": "DECISION-SUPPORT DRAFT", "disclaimer": "Drafted from the transcribed figures above for review by the reporting entity and its auditor. Not legal or accounting advice, and not a filing.", "lines": [ "Validator reward flows for FY2026-Q2 were reviewed against the group ownership structure recorded for ISS-1.", "2 reward-manager recipient(s) were classified as related parties, receiving 42000.00 USD in aggregate for the period.", "Recipients so classified: RCP-A (SAME_ULTIMATE_PARENT), RCP-B (CO_CONSORTIUM_MEMBER).", "The aggregate related-party amount is at or above the materiality threshold of 25000.00 USD stated for this review.", "Prepared with reference to ASC 850-10-50 and IAS 24, as pinned in the citations above." ] } }, "compliance_flags": [ "REWARD_FLOW_RELATED_PARTY_EVALUATED", "RELATED_PARTY_MATERIAL", "ESCALATION_RAISED" ], "golden_hash": "cf869a93588580c09f60ca9188a5c0fb2b719d1ba40fb2006d192407b03c4cbe" }, { "name": "immaterial_same_parent_only", "description": "Same group structure, a quieter quarter. Only RCP-A is related and it received 900.00 against a 25000.00 threshold, so the flag is RELATED_PARTY_IMMATERIAL. No gaps, so no escalation.", "policy_parameters": { "ruleset_version": "avax-rparty-2026.07", "issuer_ref": "ISS-1", "issuer_ultimate_parent_ref": "UP-1", "period_ref": "FY2026-Q3", "as_of": "2026-07-30", "currency": "USD", "materiality_threshold": 25000, "consortium_member_refs": [], "ownership_map": [ { "entity_ref": "ENT-A", "ultimate_parent_ref": "UP-1" }, { "entity_ref": "ENT-C", "ultimate_parent_ref": "UP-3" } ], "recipients": [ { "recipient_ref": "RCP-A", "entity_ref": "ENT-A", "reward_amount": 900 }, { "recipient_ref": "RCP-C", "entity_ref": "ENT-C", "reward_amount": 4100.25 } ] }, "output_payload": { "ruleset_version": "avax-rparty-2026.07", "issuer_ref": "ISS-1", "issuer_ultimate_parent_ref": "UP-1", "period_ref": "FY2026-Q3", "as_of": "2026-07-30", "currency": "USD", "recipient_count": 2, "recipients": [ { "recipient_ref": "RCP-A", "entity_ref": "ENT-A", "ultimate_parent_ref": "UP-1", "reward_amount": 900, "classification": "SAME_ULTIMATE_PARENT", "related_party": true }, { "recipient_ref": "RCP-C", "entity_ref": "ENT-C", "ultimate_parent_ref": "UP-3", "reward_amount": 4100.25, "classification": "NOT_RELATED", "related_party": false } ], "flagged_recipient_count": 1, "flagged_recipient_refs": [ "RCP-A" ], "flagged_total": 900, "materiality_threshold": 25000, "materiality_status": "BELOW_THRESHOLD", "unresolved_recipient_count": 0, "unquantified_related_recipient_count": 0, "gaps": [], "citations": { "us_gaap_related_party": { "scheme": "fasb-asc", "id": "ASC 850-10-50", "in_force_from": "2009-09-15", "mapped_by": "AINumbers AVAX-RPARTY-1", "mapped_at": "2026-07-31", "uri": "https://asc.fasb.org/" }, "ifrs_related_party": { "scheme": "ifrs-ias", "id": "IAS 24", "in_force_from": "2011-01-01", "mapped_by": "AINumbers AVAX-RPARTY-1", "mapped_at": "2026-07-31", "uri": "https://www.ifrs.org/issued-standards/list-of-standards/ias-24-related-party-disclosures/" } }, "draft_disclosure_note": { "label": "DECISION-SUPPORT DRAFT", "disclaimer": "Drafted from the transcribed figures above for review by the reporting entity and its auditor. Not legal or accounting advice, and not a filing.", "lines": [ "Validator reward flows for FY2026-Q3 were reviewed against the group ownership structure recorded for ISS-1.", "1 reward-manager recipient(s) were classified as related parties, receiving 900.00 USD in aggregate for the period.", "Recipients so classified: RCP-A (SAME_ULTIMATE_PARENT).", "The aggregate related-party amount is below the materiality threshold of 25000.00 USD stated for this review.", "Prepared with reference to ASC 850-10-50 and IAS 24, as pinned in the citations above." ] } }, "compliance_flags": [ "REWARD_FLOW_RELATED_PARTY_EVALUATED", "RELATED_PARTY_IMMATERIAL" ], "golden_hash": "39a6afad8edacf471004307dc10223e671a218b2ae12b554c6ca39c8b8486a7f" }, { "name": "no_related_party_with_named_gaps", "description": "No recipient resolves to the issuer's group. RCP-X is absent from the ownership map and RCP-Y has no ultimate parent recorded, so both are named individually in the gap list rather than reported as a percentage. NO_RELATED_PARTY_FLAGGED plus ESCALATION_RAISED.", "policy_parameters": { "ruleset_version": "avax-rparty-2026.07", "issuer_ref": "ISS-1", "issuer_ultimate_parent_ref": "UP-1", "period_ref": "FY2026-Q4", "as_of": "2026-07-30", "currency": "USD", "materiality_threshold": 25000, "consortium_member_refs": [], "ownership_map": [ { "entity_ref": "ENT-C", "ultimate_parent_ref": "UP-3" }, { "entity_ref": "ENT-Y", "ultimate_parent_ref": "" } ], "recipients": [ { "recipient_ref": "RCP-C", "entity_ref": "ENT-C", "reward_amount": 2200 }, { "recipient_ref": "RCP-X", "reward_amount": 500 }, { "recipient_ref": "RCP-Y", "entity_ref": "ENT-Y", "reward_amount": 700 } ] }, "output_payload": { "ruleset_version": "avax-rparty-2026.07", "issuer_ref": "ISS-1", "issuer_ultimate_parent_ref": "UP-1", "period_ref": "FY2026-Q4", "as_of": "2026-07-30", "currency": "USD", "recipient_count": 3, "recipients": [ { "recipient_ref": "RCP-C", "entity_ref": "ENT-C", "ultimate_parent_ref": "UP-3", "reward_amount": 2200, "classification": "NOT_RELATED", "related_party": false }, { "recipient_ref": "RCP-X", "entity_ref": null, "ultimate_parent_ref": null, "reward_amount": 500, "classification": "UNRESOLVED", "related_party": false }, { "recipient_ref": "RCP-Y", "entity_ref": "ENT-Y", "ultimate_parent_ref": null, "reward_amount": 700, "classification": "UNRESOLVED", "related_party": false } ], "flagged_recipient_count": 0, "flagged_recipient_refs": [], "flagged_total": 0, "materiality_threshold": 25000, "materiality_status": "NOT_APPLICABLE", "unresolved_recipient_count": 2, "unquantified_related_recipient_count": 0, "gaps": [ { "subject_ref": "RCP-X", "reason_code": "ENTITY_NOT_IN_OWNERSHIP_MAP" }, { "subject_ref": "RCP-Y", "reason_code": "ULTIMATE_PARENT_NOT_STATED_FOR_ENTITY" } ], "citations": { "us_gaap_related_party": { "scheme": "fasb-asc", "id": "ASC 850-10-50", "in_force_from": "2009-09-15", "mapped_by": "AINumbers AVAX-RPARTY-1", "mapped_at": "2026-07-31", "uri": "https://asc.fasb.org/" }, "ifrs_related_party": { "scheme": "ifrs-ias", "id": "IAS 24", "in_force_from": "2011-01-01", "mapped_by": "AINumbers AVAX-RPARTY-1", "mapped_at": "2026-07-31", "uri": "https://www.ifrs.org/issued-standards/list-of-standards/ias-24-related-party-disclosures/" } }, "draft_disclosure_note": { "label": "DECISION-SUPPORT DRAFT", "disclaimer": "Drafted from the transcribed figures above for review by the reporting entity and its auditor. Not legal or accounting advice, and not a filing.", "lines": [ "Validator reward flows for FY2026-Q4 were reviewed against the group ownership structure recorded for ISS-1.", "No reward-manager recipient in the transcribed list was classified as a related party.", "2 recipient(s) could not be resolved against the ownership structure and are listed in the gap list. They are not included in the amounts above.", "Prepared with reference to ASC 850-10-50 and IAS 24, as pinned in the citations above." ] } }, "compliance_flags": [ "REWARD_FLOW_RELATED_PARTY_EVALUATED", "NO_RELATED_PARTY_FLAGGED", "ESCALATION_RAISED" ], "golden_hash": "737adee2f7aed518e0f2f32bba4139c7c07a6146b468290a9d523133d88a025c" }, { "name": "empty_input_finite_gate", "description": "Nothing supplied. Every field resolves to an explicit null, 0 or empty array; the gap list states each missing input by reason code; no branch yields NaN, Infinity or an undefined verdict.", "policy_parameters": {}, "output_payload": { "ruleset_version": "unversioned", "issuer_ref": null, "issuer_ultimate_parent_ref": null, "period_ref": null, "as_of": null, "currency": null, "recipient_count": 0, "recipients": [], "flagged_recipient_count": 0, "flagged_recipient_refs": [], "flagged_total": 0, "materiality_threshold": null, "materiality_status": "NOT_APPLICABLE", "unresolved_recipient_count": 0, "unquantified_related_recipient_count": 0, "gaps": [ { "subject_ref": null, "reason_code": "RULESET_VERSION_NOT_STATED" }, { "subject_ref": null, "reason_code": "ISSUER_REF_MISSING" }, { "subject_ref": null, "reason_code": "ISSUER_ULTIMATE_PARENT_NOT_STATED" }, { "subject_ref": null, "reason_code": "PERIOD_REF_MISSING" }, { "subject_ref": null, "reason_code": "OWNERSHIP_MAP_EMPTY" }, { "subject_ref": null, "reason_code": "MATERIALITY_THRESHOLD_NOT_STATED" }, { "subject_ref": null, "reason_code": "RECIPIENT_LIST_EMPTY" } ], "citations": { "us_gaap_related_party": { "scheme": "fasb-asc", "id": "ASC 850-10-50", "in_force_from": "2009-09-15", "mapped_by": "AINumbers AVAX-RPARTY-1", "mapped_at": "2026-07-31", "uri": "https://asc.fasb.org/" }, "ifrs_related_party": { "scheme": "ifrs-ias", "id": "IAS 24", "in_force_from": "2011-01-01", "mapped_by": "AINumbers AVAX-RPARTY-1", "mapped_at": "2026-07-31", "uri": "https://www.ifrs.org/issued-standards/list-of-standards/ias-24-related-party-disclosures/" } }, "draft_disclosure_note": { "label": "DECISION-SUPPORT DRAFT", "disclaimer": "Drafted from the transcribed figures above for review by the reporting entity and its auditor. Not legal or accounting advice, and not a filing.", "lines": [ "Validator reward flows for the reported period were reviewed against the group ownership structure recorded for the reporting entity.", "No reward-manager recipient in the transcribed list was classified as a related party.", "Prepared with reference to ASC 850-10-50 and IAS 24, as pinned in the citations above." ] } }, "compliance_flags": [ "REWARD_FLOW_RELATED_PARTY_EVALUATED", "NO_RELATED_PARTY_FLAGGED", "ESCALATION_RAISED" ], "golden_hash": "1d633eaaca83c3bd921a7589077ee2ecf3bb86555f3a882c27785031640fafdf" }, { "name": "unmapped_fields_never_echoed", "description": "Every recipient and ownership row carries extra keys holding entity and person names, exactly as a raw accounting export or group structure would. The kernel reads only recipient_ref, entity_ref, reward_amount, ultimate_parent_ref and consortium_member, so no name reaches output_payload.", "policy_parameters": { "ruleset_version": "avax-rparty-2026.07", "issuer_ref": "ISS-1", "issuer_ultimate_parent_ref": "UP-1", "period_ref": "FY2026-Q2", "as_of": "2026-07-30", "currency": "USD", "materiality_threshold": 1000, "consortium_member_refs": [ "ENT-B" ], "ownership_map": [ { "entity_ref": "ENT-A", "ultimate_parent_ref": "UP-1", "legal_name": "SYNTHETIC-NAME-1", "registered_office": "SYNTHETIC-ADDRESS-1" }, { "entity_ref": "ENT-B", "ultimate_parent_ref": "UP-2", "consortium_member": true, "legal_name": "SYNTHETIC-NAME-2" } ], "recipients": [ { "recipient_ref": "RCP-A", "entity_ref": "ENT-A", "reward_amount": 5000, "payee_name": "SYNTHETIC-PERSON-1", "gl_memo": "SYNTHETIC-MEMO-1" }, { "recipient_ref": "RCP-B", "entity_ref": "ENT-B", "reward_amount": 2000, "payee_name": "SYNTHETIC-PERSON-2" } ] }, "output_payload": { "ruleset_version": "avax-rparty-2026.07", "issuer_ref": "ISS-1", "issuer_ultimate_parent_ref": "UP-1", "period_ref": "FY2026-Q2", "as_of": "2026-07-30", "currency": "USD", "recipient_count": 2, "recipients": [ { "recipient_ref": "RCP-A", "entity_ref": "ENT-A", "ultimate_parent_ref": "UP-1", "reward_amount": 5000, "classification": "SAME_ULTIMATE_PARENT", "related_party": true }, { "recipient_ref": "RCP-B", "entity_ref": "ENT-B", "ultimate_parent_ref": "UP-2", "reward_amount": 2000, "classification": "CO_CONSORTIUM_MEMBER", "related_party": true } ], "flagged_recipient_count": 2, "flagged_recipient_refs": [ "RCP-A", "RCP-B" ], "flagged_total": 7000, "materiality_threshold": 1000, "materiality_status": "AT_OR_ABOVE_THRESHOLD", "unresolved_recipient_count": 0, "unquantified_related_recipient_count": 0, "gaps": [], "citations": { "us_gaap_related_party": { "scheme": "fasb-asc", "id": "ASC 850-10-50", "in_force_from": "2009-09-15", "mapped_by": "AINumbers AVAX-RPARTY-1", "mapped_at": "2026-07-31", "uri": "https://asc.fasb.org/" }, "ifrs_related_party": { "scheme": "ifrs-ias", "id": "IAS 24", "in_force_from": "2011-01-01", "mapped_by": "AINumbers AVAX-RPARTY-1", "mapped_at": "2026-07-31", "uri": "https://www.ifrs.org/issued-standards/list-of-standards/ias-24-related-party-disclosures/" } }, "draft_disclosure_note": { "label": "DECISION-SUPPORT DRAFT", "disclaimer": "Drafted from the transcribed figures above for review by the reporting entity and its auditor. Not legal or accounting advice, and not a filing.", "lines": [ "Validator reward flows for FY2026-Q2 were reviewed against the group ownership structure recorded for ISS-1.", "2 reward-manager recipient(s) were classified as related parties, receiving 7000.00 USD in aggregate for the period.", "Recipients so classified: RCP-A (SAME_ULTIMATE_PARENT), RCP-B (CO_CONSORTIUM_MEMBER).", "The aggregate related-party amount is at or above the materiality threshold of 1000.00 USD stated for this review.", "Prepared with reference to ASC 850-10-50 and IAS 24, as pinned in the citations above." ] } }, "compliance_flags": [ "REWARD_FLOW_RELATED_PARTY_EVALUATED", "RELATED_PARTY_MATERIAL", "ESCALATION_RAISED" ], "golden_hash": "89335dad097671a237489ef154825794e8b723e0689a9bea5868b16a1d0483b8" } ] }