{
  "tool_id": "art-539-asset-liability-coverage",
  "note": "golden_hash filled by golden-parity.test.mjs --update. Vector 1: assets exceed liabilities across every class -- overall COVERED. Vector 2: liabilities exceed assets -- overall SHORTFALL. Vector 3: zero-liabilities edge -- assets on hand with no outstanding liabilities resolves coverage_ratio null, status NO_LIABILITIES_OUTSTANDING, never a division artifact.",
  "vectors": [
    {
      "name": "seeded_default_covered",
      "description": "Cash, digital-asset, and securities holdings comfortably exceed payables and accrued liabilities -- overall COVERED with a positive surplus.",
      "policy_parameters": {
        "assets": [
          {
            "asset_class": "cash",
            "amount_musd": 60
          },
          {
            "asset_class": "securities",
            "amount_musd": 30
          },
          {
            "asset_class": "digital_assets",
            "amount_musd": 25
          }
        ],
        "liabilities": [
          {
            "liability_class": "payables",
            "amount_musd": 40
          },
          {
            "liability_class": "accrued_liabilities",
            "amount_musd": 20
          }
        ]
      },
      "output_payload": {
        "asset_breakdown": [
          {
            "asset_class": "cash",
            "amount_musd": 60
          },
          {
            "asset_class": "digital_assets",
            "amount_musd": 25
          },
          {
            "asset_class": "securities",
            "amount_musd": 30
          }
        ],
        "liability_breakdown": [
          {
            "liability_class": "accrued_liabilities",
            "amount_musd": 20
          },
          {
            "liability_class": "payables",
            "amount_musd": 40
          }
        ],
        "total_assets_musd": 115,
        "total_liabilities_musd": 60,
        "coverage_ratio": 1.9167,
        "surplus_shortfall_musd": 55,
        "status": "COVERED",
        "formula": "coverage_ratio = total_assets_musd / total_liabilities_musd; surplus_shortfall_musd = total_assets_musd - total_liabilities_musd",
        "note": "General solvency-shape computation over caller-supplied aggregate totals only (no per-customer or per-wallet line item, no single normative regime anchor). Attests the computation over the inputs supplied, not an audit of their source or a determination of regulatory compliance."
      },
      "compliance_flags": [
        "OVERALL_COVERED"
      ],
      "golden_hash": "2b662169b20ec57cbc0f30a9ffe8a54be730014c2d6b8e7c4ffccc5666dc414f"
    },
    {
      "name": "shortfall_liabilities_exceed_assets",
      "description": "Cash and securities holdings fall short of outstanding payables -- overall SHORTFALL with a negative surplus.",
      "policy_parameters": {
        "assets": [
          {
            "asset_class": "cash",
            "amount_musd": 30
          },
          {
            "asset_class": "securities",
            "amount_musd": 10
          }
        ],
        "liabilities": [
          {
            "liability_class": "payables",
            "amount_musd": 50
          }
        ]
      },
      "output_payload": {
        "asset_breakdown": [
          {
            "asset_class": "cash",
            "amount_musd": 30
          },
          {
            "asset_class": "securities",
            "amount_musd": 10
          }
        ],
        "liability_breakdown": [
          {
            "liability_class": "payables",
            "amount_musd": 50
          }
        ],
        "total_assets_musd": 40,
        "total_liabilities_musd": 50,
        "coverage_ratio": 0.8,
        "surplus_shortfall_musd": -10,
        "status": "SHORTFALL",
        "formula": "coverage_ratio = total_assets_musd / total_liabilities_musd; surplus_shortfall_musd = total_assets_musd - total_liabilities_musd",
        "note": "General solvency-shape computation over caller-supplied aggregate totals only (no per-customer or per-wallet line item, no single normative regime anchor). Attests the computation over the inputs supplied, not an audit of their source or a determination of regulatory compliance."
      },
      "compliance_flags": [
        "OVERALL_SHORTFALL"
      ],
      "golden_hash": "406ff36cb3dd6aba18f4cea7ac7a25564d9798a8b03c855bc94a51108e372fc3"
    },
    {
      "name": "zero_liabilities_no_liabilities_outstanding",
      "description": "Zero-liabilities edge case: cash on hand with no outstanding liabilities resolves coverage_ratio null, status NO_LIABILITIES_OUTSTANDING -- never a division artifact.",
      "policy_parameters": {
        "assets": [
          {
            "asset_class": "cash",
            "amount_musd": 5
          }
        ],
        "liabilities": []
      },
      "output_payload": {
        "asset_breakdown": [
          {
            "asset_class": "cash",
            "amount_musd": 5
          }
        ],
        "liability_breakdown": [],
        "total_assets_musd": 5,
        "total_liabilities_musd": 0,
        "coverage_ratio": null,
        "surplus_shortfall_musd": 5,
        "status": "NO_LIABILITIES_OUTSTANDING",
        "formula": "coverage_ratio = total_assets_musd / total_liabilities_musd; surplus_shortfall_musd = total_assets_musd - total_liabilities_musd",
        "note": "General solvency-shape computation over caller-supplied aggregate totals only (no per-customer or per-wallet line item, no single normative regime anchor). Attests the computation over the inputs supplied, not an audit of their source or a determination of regulatory compliance."
      },
      "compliance_flags": [
        "OVERALL_NO_LIABILITIES_OUTSTANDING"
      ],
      "golden_hash": "d717c6c4e01cfdd1f16e6718e3c5ade8c3d712031642cb2da498cdd5b0606ac0"
    }
  ]
}