{
  "tool_id": "art-526-report-gl-reconciliation",
  "note": "Vectors computed directly from the shipped kernel. Covers a clean tie-out with a designed plug fully explaining the gap (RECON_DESIGNED_PLUG_APPLIED), a genuine break routed to review_required, a quarter-end GL-not-yet-closed did_not_run kept distinct from a genuine break, and a cadence-refused did_not_run where a daily request meets a monthly-only underlying schedule.",
  "vectors": [
    {
      "name": "clean-tie-out-with-designed-plug",
      "description": "FR 2052a-style monthly reconciliation, two accounts. Account GL-1001 carries a non-zero designed plug (S.B.6 Carrying Value Adjustment) that fully explains the gap between the reported and GL figures, so the residual after netting the plug is zero. Account GL-1002 ties out exactly with no plug. RECON_TIE_OUT_CLEAN, RECON_DESIGNED_PLUG_APPLIED.",
      "policy_parameters": {
        "as_of": "2026-07-31",
        "currency": "USD",
        "appendix_schedule_version": "FR2052a-AppVIII-2026Q2",
        "appendix_schedule_source": "FR 2052a Appendix VIII, rev 2026-Q2 (firm-by-firm alignment)",
        "reporting_cadence": "monthly",
        "schedule_cadence": "monthly",
        "gl_closed": true,
        "gl_as_of": "2026-07-31",
        "tolerance_minor_units": 100,
        "accounts": [
          {
            "account_id": "GL-1001",
            "reported_figure_minor_units": 500000000,
            "gl_figure_minor_units": 495000000,
            "designed_plug_minor_units": 5000000,
            "designed_plug_reason_code": "SB6_carrying_value_adjustment"
          },
          {
            "account_id": "GL-1002",
            "reported_figure_minor_units": 120000000,
            "gl_figure_minor_units": 120000000,
            "designed_plug_minor_units": 0
          }
        ]
      },
      "output_payload": {
        "as_of": "2026-07-31",
        "currency": "USD",
        "appendix_schedule_version": "FR2052a-AppVIII-2026Q2",
        "appendix_schedule_source": "FR 2052a Appendix VIII, rev 2026-Q2 (firm-by-firm alignment)",
        "reporting_cadence": "monthly",
        "schedule_cadence": "monthly",
        "cadence_refused": false,
        "gl_closed_declared": true,
        "gl_closed": true,
        "gl_as_of": "2026-07-31",
        "account_count": 2,
        "accounts": [
          {
            "account_id": "GL-1001",
            "reported_figure_minor_units": 500000000,
            "gl_figure_minor_units": 495000000,
            "designed_plug_minor_units": 5000000,
            "designed_plug_display": "50000.00",
            "designed_plug_reason_code": "SB6_carrying_value_adjustment",
            "tolerance_minor_units": 100,
            "residual_minor_units": 0,
            "residual_display": "0.00",
            "within_tolerance": true
          },
          {
            "account_id": "GL-1002",
            "reported_figure_minor_units": 120000000,
            "gl_figure_minor_units": 120000000,
            "designed_plug_minor_units": 0,
            "designed_plug_display": "0.00",
            "designed_plug_reason_code": null,
            "tolerance_minor_units": 100,
            "residual_minor_units": 0,
            "residual_display": "0.00",
            "within_tolerance": true
          }
        ],
        "breaking_account_count": 0,
        "plugged_account_count": 1,
        "decision": {
          "gate_policy": "auto_pass",
          "execution_state": "ran",
          "reason": null
        },
        "rejected_inputs": [],
        "rationale": [
          "Versioned policy inputs: appendix/schedule version FR2052a-AppVIII-2026Q2, source FR 2052a Appendix VIII, rev 2026-Q2 (firm-by-firm alignment).",
          "Reporting cadence monthly against underlying schedule cadence monthly.",
          "2 account(s) evaluated, 0 outside tolerance after the declared plug, 1 carrying a non-zero designed plug.",
          "Every account ties out within its declared tolerance after netting the designed plug.",
          "This is an arithmetic tie-out over the figures supplied for this cycle against a caller-declared general-ledger figure, the only independent witness in this reconciliation program. It does not itself pull the GL balance and is not a determination that any underlying control has been met."
        ],
        "note": "Deterministic tie-out of a caller-declared reported figure to a caller-declared general-ledger figure, by account, against the general ledger as an independent book of record -- unlike sibling nodes in this programme that compare only declared-vs-declared. A designed plug is a first-class declared input, netted before the residual and never counted as a break. A daily-cadence request against a less-frequent underlying schedule, or a GL not yet declared closed, refuses to run rather than emit a misleading pass or a false break; the two are reported as distinct did_not_run reasons."
      },
      "compliance_flags": [
        "RECON_TIE_OUT_CLEAN",
        "RECON_DESIGNED_PLUG_APPLIED"
      ],
      "golden_hash": "5c858a5aa3b57d6178be86da3fd7cfbdc56c6ad1d3d6c8010725d003843df254"
    },
    {
      "name": "genuine-break-review-required",
      "description": "Weekly reconciliation, one account with an unexplained residual exceeding its declared tolerance after netting a zero plug. RECON_BREAK routes to review_required, never a block.",
      "policy_parameters": {
        "as_of": "2026-07-24",
        "currency": "EUR",
        "appendix_schedule_version": "HouseRecon-v3",
        "appendix_schedule_source": "internal reconciliation policy v3, 2026-06-01",
        "reporting_cadence": "weekly",
        "schedule_cadence": "weekly",
        "gl_closed": true,
        "gl_as_of": "2026-07-24",
        "tolerance_minor_units": 1000,
        "accounts": [
          {
            "account_id": "GL-2001",
            "reported_figure_minor_units": 75000000,
            "gl_figure_minor_units": 74850000,
            "designed_plug_minor_units": 0,
            "tolerance_minor_units": 1000
          }
        ]
      },
      "output_payload": {
        "as_of": "2026-07-24",
        "currency": "EUR",
        "appendix_schedule_version": "HouseRecon-v3",
        "appendix_schedule_source": "internal reconciliation policy v3, 2026-06-01",
        "reporting_cadence": "weekly",
        "schedule_cadence": "weekly",
        "cadence_refused": false,
        "gl_closed_declared": true,
        "gl_closed": true,
        "gl_as_of": "2026-07-24",
        "account_count": 1,
        "accounts": [
          {
            "account_id": "GL-2001",
            "reported_figure_minor_units": 75000000,
            "gl_figure_minor_units": 74850000,
            "designed_plug_minor_units": 0,
            "designed_plug_display": "0.00",
            "designed_plug_reason_code": null,
            "tolerance_minor_units": 1000,
            "residual_minor_units": 150000,
            "residual_display": "1500.00",
            "within_tolerance": false
          }
        ],
        "breaking_account_count": 1,
        "plugged_account_count": 0,
        "decision": {
          "gate_policy": "review_required",
          "execution_state": "ran",
          "reason": null
        },
        "rejected_inputs": [],
        "rationale": [
          "Versioned policy inputs: appendix/schedule version HouseRecon-v3, source internal reconciliation policy v3, 2026-06-01.",
          "Reporting cadence weekly against underlying schedule cadence weekly.",
          "1 account(s) evaluated, 1 outside tolerance after the declared plug, 0 carrying a non-zero designed plug.",
          "Break account(s): GL-2001 (1500.00 EUR).",
          "This is an arithmetic tie-out over the figures supplied for this cycle against a caller-declared general-ledger figure, the only independent witness in this reconciliation program. It does not itself pull the GL balance and is not a determination that any underlying control has been met."
        ],
        "note": "Deterministic tie-out of a caller-declared reported figure to a caller-declared general-ledger figure, by account, against the general ledger as an independent book of record -- unlike sibling nodes in this programme that compare only declared-vs-declared. A designed plug is a first-class declared input, netted before the residual and never counted as a break. A daily-cadence request against a less-frequent underlying schedule, or a GL not yet declared closed, refuses to run rather than emit a misleading pass or a false break; the two are reported as distinct did_not_run reasons."
      },
      "compliance_flags": [
        "RECON_BREAK"
      ],
      "golden_hash": "b758b05a4b78b3046ea5159e6c37789fa1bd6f046c2d7ba27e3074216ca812a4"
    },
    {
      "name": "quarter-end-gl-not-yet-closed",
      "description": "Quarter-end run where the GL has not yet been declared closed for the period -- a distinct did_not_run reason from a genuine break, never collapsed into one unreconciled bucket.",
      "policy_parameters": {
        "as_of": "2026-09-30",
        "currency": "USD",
        "appendix_schedule_version": "FR2052a-AppVIII-2026Q3",
        "appendix_schedule_source": "FR 2052a Appendix VIII, rev 2026-Q3",
        "reporting_cadence": "quarterly",
        "schedule_cadence": "quarterly",
        "gl_closed": false,
        "accounts": [
          {
            "account_id": "GL-3001",
            "reported_figure_minor_units": 900000000,
            "gl_figure_minor_units": 899500000,
            "designed_plug_minor_units": 0
          }
        ]
      },
      "output_payload": {
        "as_of": "2026-09-30",
        "currency": "USD",
        "appendix_schedule_version": "FR2052a-AppVIII-2026Q3",
        "appendix_schedule_source": "FR 2052a Appendix VIII, rev 2026-Q3",
        "reporting_cadence": "quarterly",
        "schedule_cadence": "quarterly",
        "cadence_refused": false,
        "gl_closed_declared": true,
        "gl_closed": false,
        "gl_as_of": null,
        "account_count": 1,
        "accounts": [
          {
            "account_id": "GL-3001",
            "reported_figure_minor_units": 900000000,
            "gl_figure_minor_units": 899500000,
            "designed_plug_minor_units": 0,
            "designed_plug_display": "0.00",
            "designed_plug_reason_code": null,
            "tolerance_minor_units": 0,
            "residual_minor_units": 500000,
            "residual_display": "5000.00",
            "within_tolerance": false
          }
        ],
        "breaking_account_count": 1,
        "plugged_account_count": 0,
        "decision": {
          "gate_policy": null,
          "execution_state": "did_not_run",
          "reason": "gl_not_yet_closed: the general ledger for this as-of period has not been declared closed"
        },
        "rejected_inputs": [],
        "rationale": [
          "Versioned policy inputs: appendix/schedule version FR2052a-AppVIII-2026Q3, source FR 2052a Appendix VIII, rev 2026-Q3.",
          "Reporting cadence quarterly against underlying schedule cadence quarterly.",
          "gl_not_yet_closed: the general ledger for this as-of period has not been declared closed",
          "This is an arithmetic tie-out over the figures supplied for this cycle against a caller-declared general-ledger figure, the only independent witness in this reconciliation program. It does not itself pull the GL balance and is not a determination that any underlying control has been met."
        ],
        "note": "Deterministic tie-out of a caller-declared reported figure to a caller-declared general-ledger figure, by account, against the general ledger as an independent book of record -- unlike sibling nodes in this programme that compare only declared-vs-declared. A designed plug is a first-class declared input, netted before the residual and never counted as a break. A daily-cadence request against a less-frequent underlying schedule, or a GL not yet declared closed, refuses to run rather than emit a misleading pass or a false break; the two are reported as distinct did_not_run reasons."
      },
      "compliance_flags": [
        "RECON_GL_NOT_YET_CLOSED"
      ],
      "golden_hash": "5fdb2ddd45bf0c54430a7b0c005c2764237e194e176db436a61bba738c4fbf36"
    },
    {
      "name": "cadence-refused-daily-against-monthly-schedule",
      "description": "Caller requests a daily reconciliation against a general-ledger supplemental schedule that is only produced monthly -- refused as unsound, did_not_run with the cadence-mismatch reason, never a misleading pass or a false break.",
      "policy_parameters": {
        "as_of": "2026-07-15",
        "currency": "USD",
        "appendix_schedule_version": "FR2052a-AppVIII-2026Q2",
        "appendix_schedule_source": "FR 2052a Appendix VIII, rev 2026-Q2",
        "reporting_cadence": "daily",
        "schedule_cadence": "monthly",
        "gl_closed": true,
        "gl_as_of": "2026-06-30",
        "accounts": [
          {
            "account_id": "GL-4001",
            "reported_figure_minor_units": 100,
            "gl_figure_minor_units": 100,
            "designed_plug_minor_units": 0
          }
        ]
      },
      "output_payload": {
        "as_of": "2026-07-15",
        "currency": "USD",
        "appendix_schedule_version": "FR2052a-AppVIII-2026Q2",
        "appendix_schedule_source": "FR 2052a Appendix VIII, rev 2026-Q2",
        "reporting_cadence": "daily",
        "schedule_cadence": "monthly",
        "cadence_refused": true,
        "gl_closed_declared": true,
        "gl_closed": true,
        "gl_as_of": "2026-06-30",
        "account_count": 1,
        "accounts": [
          {
            "account_id": "GL-4001",
            "reported_figure_minor_units": 100,
            "gl_figure_minor_units": 100,
            "designed_plug_minor_units": 0,
            "designed_plug_display": "0.00",
            "designed_plug_reason_code": null,
            "tolerance_minor_units": 0,
            "residual_minor_units": 0,
            "residual_display": "0.00",
            "within_tolerance": true
          }
        ],
        "breaking_account_count": 0,
        "plugged_account_count": 0,
        "decision": {
          "gate_policy": null,
          "execution_state": "did_not_run",
          "reason": "cadence_refused: reconciliation requested at daily cadence but the underlying GL supplemental schedule is only produced monthly"
        },
        "rejected_inputs": [],
        "rationale": [
          "Versioned policy inputs: appendix/schedule version FR2052a-AppVIII-2026Q2, source FR 2052a Appendix VIII, rev 2026-Q2.",
          "Reporting cadence daily against underlying schedule cadence monthly.",
          "cadence_refused: reconciliation requested at daily cadence but the underlying GL supplemental schedule is only produced monthly",
          "This is an arithmetic tie-out over the figures supplied for this cycle against a caller-declared general-ledger figure, the only independent witness in this reconciliation program. It does not itself pull the GL balance and is not a determination that any underlying control has been met."
        ],
        "note": "Deterministic tie-out of a caller-declared reported figure to a caller-declared general-ledger figure, by account, against the general ledger as an independent book of record -- unlike sibling nodes in this programme that compare only declared-vs-declared. A designed plug is a first-class declared input, netted before the residual and never counted as a break. A daily-cadence request against a less-frequent underlying schedule, or a GL not yet declared closed, refuses to run rather than emit a misleading pass or a false break; the two are reported as distinct did_not_run reasons."
      },
      "compliance_flags": [
        "RECON_CADENCE_REFUSED"
      ],
      "golden_hash": "e243564528b34519a1201155bd34105097a6873825355039edbb66d0b2559103"
    }
  ]
}