{
  "tool_id": "art-584-proof-of-reserves-verifier",
  "note": "golden_hash filled by `node golden-parity.test.mjs --update`.",
  "vectors": [
    {
      "name": "default-inputs",
      "policy_parameters": {},
      "output_payload": {
        "overall_determination": "INDETERMINATE",
        "findings": [
          {
            "check": "reserve_inclusion",
            "verdict": "INDETERMINATE",
            "detail": "No reserve_proof supplied. Inclusion cannot be checked."
          },
          {
            "check": "liability_aggregation",
            "verdict": "INDETERMINATE",
            "detail": "No liability_branch supplied. Liability aggregation cannot be checked."
          },
          {
            "check": "coverage_ratio",
            "verdict": "INDETERMINATE",
            "detail": "Coverage ratio requires both a recomputed reserve sum and a recomputed liability sum; at least one is missing or malformed."
          }
        ],
        "computed_reserve_root": null,
        "declared_reserve_root": null,
        "computed_liability_root": null,
        "declared_liability_root": null,
        "coverage_ratio_pct": null,
        "reserve_figure_cross_check": null,
        "not_proven": [
          {
            "item": "Total liabilities completeness",
            "detail": "A single liability-branch aggregation proves that branch's subtotal sums correctly; it cannot detect an issuer omitting accounts from the liability tree entirely."
          },
          {
            "item": "Off-balance-sheet encumbrances",
            "detail": "Pledges, rehypothecation, or liens against reserve assets are not visible in a Merkle-sum inclusion or aggregation proof."
          },
          {
            "item": "Continuous solvency",
            "detail": "This is a point-in-time snapshot at attestation time, not a continuous or real-time solvency guarantee."
          },
          {
            "item": "Data truthfulness",
            "detail": "This tool checks internal consistency of the published data (do the recomputed sums and hashes match what was declared). Whether the underlying published figures are themselves true is the attestor's problem, not something this recomputation can determine."
          },
          {
            "item": "PCAOB audit opinion",
            "detail": "This tool performs no audit and carries no PCAOB or other audit-firm opinion; it is a cryptographic consistency check only."
          }
        ],
        "determination_note": "Verdict language describes internal consistency of the published PoR data only, never a solvency claim or an audit opinion. The truth of the underlying published figures is the attestor's responsibility.",
        "regulatory_framework": "Voluntary Merkle-sum PoR attestation (Summa report structure); not a GENIUS Act §4 filing (see art-582/art-275/art-06) and not a PCAOB audit."
      },
      "golden_hash": "a996acbcdcfadb69d6ac47609e5343bf5050f83b118f24e3cb0599a548854e92"
    },
    {
      "name": "clean-consistent-full-coverage",
      "policy_parameters": {
        "reserve_proof": {
          "leaf_user_id_hash": "userA-hash",
          "leaf_balance": 100000,
          "path": [
            {
              "hash": "f1b62914cc7efa7999cf6f51fc60b564c12ec2df9af6c12283225ec5d4c65374",
              "sum": 400000,
              "position": "left"
            }
          ],
          "root": {
            "hash": "fb563dad147e79237a9931470952c8b0ca7972f522a1563079dd985ae3f4d1df",
            "sum": 500000
          }
        },
        "liability_branch": {
          "leaf_label": "branch-1",
          "leaf_sum": 300000,
          "path": [
            {
              "hash": "deb9b65c28812b9b099b3c3e9de9a7a3b158b6e8eef9604b09a74dd37783b05a",
              "sum": 200000,
              "position": "right"
            }
          ],
          "root": {
            "hash": "58e727e8d9c549400151b6fda6e0862ba5292e4293a29bc981d9afd086900355",
            "sum": 500000
          }
        },
        "published_reserve_figures": {
          "total_reserves_usd": 500000,
          "as_of": "2027-01-31",
          "source": "exchange PoR page"
        }
      },
      "output_payload": {
        "overall_determination": "CONSISTENT",
        "findings": [
          {
            "check": "reserve_inclusion",
            "verdict": "CONSISTENT",
            "detail": "Recomputed inclusion path reaches the declared root (hash match, sum 500000)."
          },
          {
            "check": "liability_aggregation",
            "verdict": "CONSISTENT",
            "detail": "Recomputed liability branch reaches the declared branch root (hash match, aggregated sum 500000)."
          },
          {
            "check": "coverage_ratio",
            "verdict": "CONSISTENT",
            "detail": "Recomputed reserves (500000) are 100.00% of recomputed liabilities (500000). Consistent with the published data, not an independent solvency determination."
          }
        ],
        "computed_reserve_root": {
          "hash": "fb563dad147e79237a9931470952c8b0ca7972f522a1563079dd985ae3f4d1df",
          "sum": 500000
        },
        "declared_reserve_root": {
          "hash": "fb563dad147e79237a9931470952c8b0ca7972f522a1563079dd985ae3f4d1df",
          "sum": 500000
        },
        "computed_liability_root": {
          "hash": "58e727e8d9c549400151b6fda6e0862ba5292e4293a29bc981d9afd086900355",
          "sum": 500000
        },
        "declared_liability_root": {
          "hash": "58e727e8d9c549400151b6fda6e0862ba5292e4293a29bc981d9afd086900355",
          "sum": 500000
        },
        "coverage_ratio_pct": 100,
        "reserve_figure_cross_check": {
          "published_total_reserves_usd": 500000,
          "recomputed_reserve_sum": 500000,
          "delta_pct": 0,
          "within_tolerance": true,
          "as_of": "2027-01-31",
          "source": "exchange PoR page"
        },
        "not_proven": [
          {
            "item": "Total liabilities completeness",
            "detail": "A single liability-branch aggregation proves that branch's subtotal sums correctly; it cannot detect an issuer omitting accounts from the liability tree entirely."
          },
          {
            "item": "Off-balance-sheet encumbrances",
            "detail": "Pledges, rehypothecation, or liens against reserve assets are not visible in a Merkle-sum inclusion or aggregation proof."
          },
          {
            "item": "Continuous solvency",
            "detail": "This is a point-in-time snapshot at attestation time, not a continuous or real-time solvency guarantee."
          },
          {
            "item": "Data truthfulness",
            "detail": "This tool checks internal consistency of the published data (do the recomputed sums and hashes match what was declared). Whether the underlying published figures are themselves true is the attestor's problem, not something this recomputation can determine."
          },
          {
            "item": "PCAOB audit opinion",
            "detail": "This tool performs no audit and carries no PCAOB or other audit-firm opinion; it is a cryptographic consistency check only."
          }
        ],
        "determination_note": "Verdict language describes internal consistency of the published PoR data only, never a solvency claim or an audit opinion. The truth of the underlying published figures is the attestor's responsibility.",
        "regulatory_framework": "Voluntary Merkle-sum PoR attestation (Summa report structure); not a GENIUS Act §4 filing (see art-582/art-275/art-06) and not a PCAOB audit."
      },
      "golden_hash": "8ec9ffc860bad92e32d1307ce8cc9aae834f2e73683df6ed0c643e1429502823"
    },
    {
      "name": "reserve-inclusion-mismatch",
      "policy_parameters": {
        "reserve_proof": {
          "leaf_user_id_hash": "userB-hash",
          "leaf_balance": 50000,
          "path": [
            {
              "hash": "254a419d554c297be0e5433726d43b78d024bd4e81c7d55c63e1ae908d50536f",
              "sum": 150000,
              "position": "right"
            }
          ],
          "root": {
            "hash": "077d262700f45453f2f25fcb40971396af2281ae9ab46f235479c7f7fafb80d4",
            "sum": 200001
          }
        },
        "liability_branch": {
          "leaf_label": "branch-2",
          "leaf_sum": 100000,
          "path": [
            {
              "hash": "9e753acfd5737a0d4f54f7ab802fa26a7220e910049b1b33cf005c7ff1114b39",
              "sum": 100000,
              "position": "left"
            }
          ],
          "root": {
            "hash": "3d1b4d3ae8d0e1c797fd22942bb04f00e2a5107e25a4abffe5cd8546d84d6499",
            "sum": 200000
          }
        }
      },
      "output_payload": {
        "overall_determination": "INCONSISTENT",
        "findings": [
          {
            "check": "reserve_inclusion",
            "verdict": "INCONSISTENT",
            "detail": "Recomputed root hash matches the declared root; sum computed 200000 vs declared 200001."
          },
          {
            "check": "liability_aggregation",
            "verdict": "CONSISTENT",
            "detail": "Recomputed liability branch reaches the declared branch root (hash match, aggregated sum 200000)."
          },
          {
            "check": "coverage_ratio",
            "verdict": "CONSISTENT",
            "detail": "Recomputed reserves (200000) are 100.00% of recomputed liabilities (200000). Consistent with the published data, not an independent solvency determination."
          }
        ],
        "computed_reserve_root": {
          "hash": "077d262700f45453f2f25fcb40971396af2281ae9ab46f235479c7f7fafb80d4",
          "sum": 200000
        },
        "declared_reserve_root": {
          "hash": "077d262700f45453f2f25fcb40971396af2281ae9ab46f235479c7f7fafb80d4",
          "sum": 200001
        },
        "computed_liability_root": {
          "hash": "3d1b4d3ae8d0e1c797fd22942bb04f00e2a5107e25a4abffe5cd8546d84d6499",
          "sum": 200000
        },
        "declared_liability_root": {
          "hash": "3d1b4d3ae8d0e1c797fd22942bb04f00e2a5107e25a4abffe5cd8546d84d6499",
          "sum": 200000
        },
        "coverage_ratio_pct": 100,
        "reserve_figure_cross_check": null,
        "not_proven": [
          {
            "item": "Total liabilities completeness",
            "detail": "A single liability-branch aggregation proves that branch's subtotal sums correctly; it cannot detect an issuer omitting accounts from the liability tree entirely."
          },
          {
            "item": "Off-balance-sheet encumbrances",
            "detail": "Pledges, rehypothecation, or liens against reserve assets are not visible in a Merkle-sum inclusion or aggregation proof."
          },
          {
            "item": "Continuous solvency",
            "detail": "This is a point-in-time snapshot at attestation time, not a continuous or real-time solvency guarantee."
          },
          {
            "item": "Data truthfulness",
            "detail": "This tool checks internal consistency of the published data (do the recomputed sums and hashes match what was declared). Whether the underlying published figures are themselves true is the attestor's problem, not something this recomputation can determine."
          },
          {
            "item": "PCAOB audit opinion",
            "detail": "This tool performs no audit and carries no PCAOB or other audit-firm opinion; it is a cryptographic consistency check only."
          }
        ],
        "determination_note": "Verdict language describes internal consistency of the published PoR data only, never a solvency claim or an audit opinion. The truth of the underlying published figures is the attestor's responsibility.",
        "regulatory_framework": "Voluntary Merkle-sum PoR attestation (Summa report structure); not a GENIUS Act §4 filing (see art-582/art-275/art-06) and not a PCAOB audit."
      },
      "golden_hash": "0878d8225f4b0541f0c5c6ac44d89954d0ab9ceb529da5cb3acf14dfddbafcf3"
    },
    {
      "name": "liability-aggregation-mismatch",
      "policy_parameters": {
        "reserve_proof": {
          "leaf_user_id_hash": "userC-hash",
          "leaf_balance": 20000,
          "path": [
            {
              "hash": "5852034ae71ce7657789b57ce38f8c8cba833becdeb53c6f2427cbdbe4d38fdf",
              "sum": 80000,
              "position": "left"
            }
          ],
          "root": {
            "hash": "abe35b89171d69fad41ebefa47a4976f983df2c10af7d2a5ee81e9d81d2cc63e",
            "sum": 100000
          }
        },
        "liability_branch": {
          "leaf_label": "branch-3",
          "leaf_sum": 60000,
          "path": [
            {
              "hash": "539aa330446a90c35cca23cdaf6d55284e19f33ee918897d2a9ab19e826f04ad",
              "sum": 40000,
              "position": "right"
            }
          ],
          "root": {
            "hash": "deadbeefdeadbeefdeadbeefdeadbeefdeadbeefdeadbeefdeadbeefdeadbeef",
            "sum": 100000
          }
        }
      },
      "output_payload": {
        "overall_determination": "INCONSISTENT",
        "findings": [
          {
            "check": "reserve_inclusion",
            "verdict": "CONSISTENT",
            "detail": "Recomputed inclusion path reaches the declared root (hash match, sum 100000)."
          },
          {
            "check": "liability_aggregation",
            "verdict": "INCONSISTENT",
            "detail": "Recomputed liability branch root hash does NOT match the declared root; sum matches."
          },
          {
            "check": "coverage_ratio",
            "verdict": "CONSISTENT",
            "detail": "Recomputed reserves (100000) are 100.00% of recomputed liabilities (100000). Consistent with the published data, not an independent solvency determination."
          }
        ],
        "computed_reserve_root": {
          "hash": "abe35b89171d69fad41ebefa47a4976f983df2c10af7d2a5ee81e9d81d2cc63e",
          "sum": 100000
        },
        "declared_reserve_root": {
          "hash": "abe35b89171d69fad41ebefa47a4976f983df2c10af7d2a5ee81e9d81d2cc63e",
          "sum": 100000
        },
        "computed_liability_root": {
          "hash": "fb787bb7c222e3cbc954ea5842a5824d23c91ea6a4e89b54d46cd847bd21ce47",
          "sum": 100000
        },
        "declared_liability_root": {
          "hash": "deadbeefdeadbeefdeadbeefdeadbeefdeadbeefdeadbeefdeadbeefdeadbeef",
          "sum": 100000
        },
        "coverage_ratio_pct": 100,
        "reserve_figure_cross_check": null,
        "not_proven": [
          {
            "item": "Total liabilities completeness",
            "detail": "A single liability-branch aggregation proves that branch's subtotal sums correctly; it cannot detect an issuer omitting accounts from the liability tree entirely."
          },
          {
            "item": "Off-balance-sheet encumbrances",
            "detail": "Pledges, rehypothecation, or liens against reserve assets are not visible in a Merkle-sum inclusion or aggregation proof."
          },
          {
            "item": "Continuous solvency",
            "detail": "This is a point-in-time snapshot at attestation time, not a continuous or real-time solvency guarantee."
          },
          {
            "item": "Data truthfulness",
            "detail": "This tool checks internal consistency of the published data (do the recomputed sums and hashes match what was declared). Whether the underlying published figures are themselves true is the attestor's problem, not something this recomputation can determine."
          },
          {
            "item": "PCAOB audit opinion",
            "detail": "This tool performs no audit and carries no PCAOB or other audit-firm opinion; it is a cryptographic consistency check only."
          }
        ],
        "determination_note": "Verdict language describes internal consistency of the published PoR data only, never a solvency claim or an audit opinion. The truth of the underlying published figures is the attestor's responsibility.",
        "regulatory_framework": "Voluntary Merkle-sum PoR attestation (Summa report structure); not a GENIUS Act §4 filing (see art-582/art-275/art-06) and not a PCAOB audit."
      },
      "golden_hash": "20bf0c55553ab80ad99a08badac30fdce29b7cee5c5deb4ef71c5a2953d9ba7b"
    },
    {
      "name": "coverage-shortfall-with-published-divergence",
      "policy_parameters": {
        "reserve_proof": {
          "leaf_user_id_hash": "userD-hash",
          "leaf_balance": 10000,
          "path": [
            {
              "hash": "6e683b5cd9a2565d403fa22408464bdbfcb19aed7bc0f860e76b10431deee143",
              "sum": 40000,
              "position": "right"
            }
          ],
          "root": {
            "hash": "d8b3d52e6fdead30b9c75464b4c4c0fb6066e000daf7367550a5966154d4a700",
            "sum": 50000
          }
        },
        "liability_branch": {
          "leaf_label": "branch-4",
          "leaf_sum": 30000,
          "path": [
            {
              "hash": "118c5bc7128d2239c1de79bdabd56e808001da3e8d4402aea589679853d9d79a",
              "sum": 50000,
              "position": "left"
            }
          ],
          "root": {
            "hash": "4c4375ded7e8e3fcfa732bc25c0ff9597afd6f2df429ed99f5dd280ba55b02b8",
            "sum": 80000
          }
        },
        "published_reserve_figures": {
          "total_reserves_usd": 999999,
          "as_of": "2027-02-28",
          "source": "exchange PoR page"
        }
      },
      "output_payload": {
        "overall_determination": "INCONSISTENT",
        "findings": [
          {
            "check": "reserve_inclusion",
            "verdict": "CONSISTENT",
            "detail": "Recomputed inclusion path reaches the declared root (hash match, sum 50000)."
          },
          {
            "check": "liability_aggregation",
            "verdict": "CONSISTENT",
            "detail": "Recomputed liability branch reaches the declared branch root (hash match, aggregated sum 80000)."
          },
          {
            "check": "coverage_ratio",
            "verdict": "INCONSISTENT",
            "detail": "Recomputed reserves (50000) are 62.50% of recomputed liabilities (80000). Consistent with the published data, not an independent solvency determination. Published reserve figure (999999) diverges from the recomputed reserve sum by 1899.998%, exceeding the 0.01% tolerance."
          }
        ],
        "computed_reserve_root": {
          "hash": "d8b3d52e6fdead30b9c75464b4c4c0fb6066e000daf7367550a5966154d4a700",
          "sum": 50000
        },
        "declared_reserve_root": {
          "hash": "d8b3d52e6fdead30b9c75464b4c4c0fb6066e000daf7367550a5966154d4a700",
          "sum": 50000
        },
        "computed_liability_root": {
          "hash": "4c4375ded7e8e3fcfa732bc25c0ff9597afd6f2df429ed99f5dd280ba55b02b8",
          "sum": 80000
        },
        "declared_liability_root": {
          "hash": "4c4375ded7e8e3fcfa732bc25c0ff9597afd6f2df429ed99f5dd280ba55b02b8",
          "sum": 80000
        },
        "coverage_ratio_pct": 62.5,
        "reserve_figure_cross_check": {
          "published_total_reserves_usd": 999999,
          "recomputed_reserve_sum": 50000,
          "delta_pct": 1899.998,
          "within_tolerance": false,
          "as_of": "2027-02-28",
          "source": "exchange PoR page"
        },
        "not_proven": [
          {
            "item": "Total liabilities completeness",
            "detail": "A single liability-branch aggregation proves that branch's subtotal sums correctly; it cannot detect an issuer omitting accounts from the liability tree entirely."
          },
          {
            "item": "Off-balance-sheet encumbrances",
            "detail": "Pledges, rehypothecation, or liens against reserve assets are not visible in a Merkle-sum inclusion or aggregation proof."
          },
          {
            "item": "Continuous solvency",
            "detail": "This is a point-in-time snapshot at attestation time, not a continuous or real-time solvency guarantee."
          },
          {
            "item": "Data truthfulness",
            "detail": "This tool checks internal consistency of the published data (do the recomputed sums and hashes match what was declared). Whether the underlying published figures are themselves true is the attestor's problem, not something this recomputation can determine."
          },
          {
            "item": "PCAOB audit opinion",
            "detail": "This tool performs no audit and carries no PCAOB or other audit-firm opinion; it is a cryptographic consistency check only."
          }
        ],
        "determination_note": "Verdict language describes internal consistency of the published PoR data only, never a solvency claim or an audit opinion. The truth of the underlying published figures is the attestor's responsibility.",
        "regulatory_framework": "Voluntary Merkle-sum PoR attestation (Summa report structure); not a GENIUS Act §4 filing (see art-582/art-275/art-06) and not a PCAOB audit."
      },
      "golden_hash": "46d01269069605c39584438d6881ea55470fabcb0dda94f9d64bc5fa10f93167"
    },
    {
      "name": "reserve-only-no-liability-branch",
      "policy_parameters": {
        "reserve_proof": {
          "leaf_user_id_hash": "userE-hash",
          "leaf_balance": 75000,
          "path": [
            {
              "hash": "644998e5cbea3e31c14aa3ed2da7dc726cdbfdf94eb94e08bf58ae267896e434",
              "sum": 25000,
              "position": "left"
            }
          ],
          "root": {
            "hash": "4c91128b0f6c439ec60be8907f5ad02d71f02effc05834a7bc2f847ca7d0f1b6",
            "sum": 100000
          }
        }
      },
      "output_payload": {
        "overall_determination": "INDETERMINATE",
        "findings": [
          {
            "check": "reserve_inclusion",
            "verdict": "CONSISTENT",
            "detail": "Recomputed inclusion path reaches the declared root (hash match, sum 100000)."
          },
          {
            "check": "liability_aggregation",
            "verdict": "INDETERMINATE",
            "detail": "No liability_branch supplied. Liability aggregation cannot be checked."
          },
          {
            "check": "coverage_ratio",
            "verdict": "INDETERMINATE",
            "detail": "Coverage ratio requires both a recomputed reserve sum and a recomputed liability sum; at least one is missing or malformed."
          }
        ],
        "computed_reserve_root": {
          "hash": "4c91128b0f6c439ec60be8907f5ad02d71f02effc05834a7bc2f847ca7d0f1b6",
          "sum": 100000
        },
        "declared_reserve_root": {
          "hash": "4c91128b0f6c439ec60be8907f5ad02d71f02effc05834a7bc2f847ca7d0f1b6",
          "sum": 100000
        },
        "computed_liability_root": null,
        "declared_liability_root": null,
        "coverage_ratio_pct": null,
        "reserve_figure_cross_check": null,
        "not_proven": [
          {
            "item": "Total liabilities completeness",
            "detail": "A single liability-branch aggregation proves that branch's subtotal sums correctly; it cannot detect an issuer omitting accounts from the liability tree entirely."
          },
          {
            "item": "Off-balance-sheet encumbrances",
            "detail": "Pledges, rehypothecation, or liens against reserve assets are not visible in a Merkle-sum inclusion or aggregation proof."
          },
          {
            "item": "Continuous solvency",
            "detail": "This is a point-in-time snapshot at attestation time, not a continuous or real-time solvency guarantee."
          },
          {
            "item": "Data truthfulness",
            "detail": "This tool checks internal consistency of the published data (do the recomputed sums and hashes match what was declared). Whether the underlying published figures are themselves true is the attestor's problem, not something this recomputation can determine."
          },
          {
            "item": "PCAOB audit opinion",
            "detail": "This tool performs no audit and carries no PCAOB or other audit-firm opinion; it is a cryptographic consistency check only."
          }
        ],
        "determination_note": "Verdict language describes internal consistency of the published PoR data only, never a solvency claim or an audit opinion. The truth of the underlying published figures is the attestor's responsibility.",
        "regulatory_framework": "Voluntary Merkle-sum PoR attestation (Summa report structure); not a GENIUS Act §4 filing (see art-582/art-275/art-06) and not a PCAOB audit."
      },
      "golden_hash": "854861db326097eec5fe90780af155b1c27de943f621f6f09b6e7d3e7eabb847"
    },
    {
      "name": "reserve-path-depth-exceeded",
      "policy_parameters": {
        "reserve_proof": {
          "leaf_user_id_hash": "userF-hash",
          "leaf_balance": 1000,
          "path": [
            {
              "hash": "a388b0105eb420fdc7037b51b63377e9585457b0e158f3c026ddd229dab54514",
              "sum": 1,
              "position": "left"
            },
            {
              "hash": "d3564c15a641f7d8d4670a361c000942774c2508615b32f9d9681e8a80748f66",
              "sum": 2,
              "position": "right"
            },
            {
              "hash": "6c07818cd037b17f0d7c1133d33247acedf6aaf1a70c5034e5dc8d9a6f677785",
              "sum": 3,
              "position": "left"
            },
            {
              "hash": "368248fdfd2281cf3516598c9b90b245c66791cac7f2dd443aaab2bbf67e03cf",
              "sum": 4,
              "position": "right"
            },
            {
              "hash": "5f1b491bd5bf9d36af7c0d51af8df624ac10c7cc618fa84c13edb7967cd531e0",
              "sum": 5,
              "position": "left"
            },
            {
              "hash": "d32375cf09661cc6cd14b6e5b782c3b0ca65cee6411c549a8761ba69f32fac06",
              "sum": 6,
              "position": "right"
            },
            {
              "hash": "922d16a68cbfb477d5fc624e2351b4f84387e164c139b26460a36ebbf7d9b742",
              "sum": 7,
              "position": "left"
            },
            {
              "hash": "6f2de69d12a05491afe805f9eeabd208dc86c98b5357d537db7e3a9560be277a",
              "sum": 8,
              "position": "right"
            },
            {
              "hash": "eff99cdb6853921124b588d77985e2b3a13ac097ed3abce7e5a3c3b3f6a8aba7",
              "sum": 9,
              "position": "left"
            },
            {
              "hash": "7537462869e0d1aaf9faee5eb848dadb7bceff3851d6ed6711cd313363de48d3",
              "sum": 10,
              "position": "right"
            },
            {
              "hash": "9532a63114ed4a326a6a97b286cd81ed8e501a5c3fcf4c544f3b9d84a9ea12fa",
              "sum": 11,
              "position": "left"
            },
            {
              "hash": "c85c8155f191736ceb2cce9673bace1adf95e431a70c7e968e4e7e11ef47dd8d",
              "sum": 12,
              "position": "right"
            },
            {
              "hash": "59a68de8b4dc2e74f12fe92855fb85210f7c9c35dc546affb194c218c98347c7",
              "sum": 13,
              "position": "left"
            },
            {
              "hash": "d68de2f769168f752de5e73ee8d95218ff6bbacc4bcbeaf89e1673c84c18b8e8",
              "sum": 14,
              "position": "right"
            },
            {
              "hash": "9df4d2f1bc17ca00f5e520442083371391c65b48e0835974c88eaf4beceb7dca",
              "sum": 15,
              "position": "left"
            },
            {
              "hash": "573479749b8cd6476c6c73c1b42a069c763cc145decf711f4ac6cc72d26193fc",
              "sum": 16,
              "position": "right"
            },
            {
              "hash": "262e164b644075b6f75b2dd46f774de33900d4678bb67562d9990b543c5a036a",
              "sum": 17,
              "position": "left"
            },
            {
              "hash": "dbe7bcfb939b8413fb8725681e0066813f05e66ba387fb8dc41c0759c14ae68b",
              "sum": 18,
              "position": "right"
            },
            {
              "hash": "ca3793df328ade2f4fb5b610c2630f0a80b808533140d1f704c8ecfbf31dfbfd",
              "sum": 19,
              "position": "left"
            },
            {
              "hash": "420a580892785c66b3068df3a654d66ea439f8937fbe030f8ef42523745b5435",
              "sum": 20,
              "position": "right"
            },
            {
              "hash": "8cac232d41c5242af3f2e47706123b9f127fa2ff481cf03ecd69fdfb6c599de9",
              "sum": 21,
              "position": "left"
            },
            {
              "hash": "eb216247d93e6a318cb1733d9f9cdc7242e45a9ef643ec9e088ba11eba1d0992",
              "sum": 22,
              "position": "right"
            },
            {
              "hash": "aca7a2668815150dda4b75f835f9380edbf4dc6d5856e5274ae91698328b77f1",
              "sum": 23,
              "position": "left"
            },
            {
              "hash": "d7d19134c2f935488f73343129c6c81e070c0f1e1329c23a2b37f2b2a67a1d82",
              "sum": 24,
              "position": "right"
            },
            {
              "hash": "10fc04fb94ad6cbc1ff2483ba04e0102cd236f2b07c626955b572e4bbe2ae45f",
              "sum": 25,
              "position": "left"
            },
            {
              "hash": "c0b33a6e7c95080f935f02689ea3ee266566a290f4c9ccc48072db3d8167a970",
              "sum": 26,
              "position": "right"
            },
            {
              "hash": "3080b6bb4b95f1a33ea24db02f2f84c919542189da79347d39044892d89faeb2",
              "sum": 27,
              "position": "left"
            },
            {
              "hash": "3d75faafb8c82a12fb6511f250e9323d59f6808b93cfb352ac0e603257969414",
              "sum": 28,
              "position": "right"
            },
            {
              "hash": "fefbe0ed0bf17d3a81a050a99449c1eb290301ddc740244038a2bf0be1481cc4",
              "sum": 29,
              "position": "left"
            },
            {
              "hash": "9db2cb4e2e81d5b4dcc101f675778ff78d36d8db43f866fcafc77abde2ab5da9",
              "sum": 30,
              "position": "right"
            },
            {
              "hash": "49e4bc7df7c5b853aabf5e9cd1a0dec3eec22983aa199bd677cc7ff8e91feeb6",
              "sum": 31,
              "position": "left"
            },
            {
              "hash": "5143a71419198bdb921b8ddcf96d7be304e7637db45f4d4b3f7bbb9caef57226",
              "sum": 32,
              "position": "right"
            },
            {
              "hash": "8617696ef9598c61e14de369148bf9f6a1019564b94aa8bfef24464fa5d78013",
              "sum": 33,
              "position": "left"
            },
            {
              "hash": "4ac59fcc1bdeb46286a072f256777583e340b55154e39f836e83f7ddb0b271aa",
              "sum": 34,
              "position": "right"
            },
            {
              "hash": "7610787e5788a91bf09cd61615af4d10dc6d7f77109f07aa1052dde0b51fc287",
              "sum": 35,
              "position": "left"
            },
            {
              "hash": "2589ac0fe70a1e0ec497adc55d12798063875b193f30076868d4df3b4d72aed0",
              "sum": 36,
              "position": "right"
            },
            {
              "hash": "c6bd9ecf431b218e7b77ee4419bbcbc76edafb28d8ca22af2fe3170c96c398a2",
              "sum": 37,
              "position": "left"
            },
            {
              "hash": "96a780dadcb6e971cebc7902f9641361088e69b9e4128f41a542fd5ae3dbcb4d",
              "sum": 38,
              "position": "right"
            },
            {
              "hash": "631a11461495e85bf1e8bce3e004df0bf94d832ddc8f4cfc4887fecc1c6819e0",
              "sum": 39,
              "position": "left"
            },
            {
              "hash": "1074263e79787c0a761c2b23aeb3bd30870000985d693ed9e86c2046022ea9f8",
              "sum": 40,
              "position": "right"
            },
            {
              "hash": "145c2c8981a02761c25356545cf9837a9703ac5f7ecb30feb52677a43724be4b",
              "sum": 41,
              "position": "left"
            }
          ],
          "root": {
            "hash": "0438cf841872eb976c735b742bf72f3f5e4c1ef919b3bdc0b0615055a0ce9941",
            "sum": 1861
          }
        }
      },
      "output_payload": {
        "overall_determination": "INDETERMINATE",
        "findings": [
          {
            "check": "reserve_inclusion",
            "verdict": "INDETERMINATE",
            "detail": "Reserve Merkle path depth 41 exceeds the 40-level bound."
          },
          {
            "check": "liability_aggregation",
            "verdict": "INDETERMINATE",
            "detail": "No liability_branch supplied. Liability aggregation cannot be checked."
          },
          {
            "check": "coverage_ratio",
            "verdict": "INDETERMINATE",
            "detail": "Coverage ratio requires both a recomputed reserve sum and a recomputed liability sum; at least one is missing or malformed."
          }
        ],
        "computed_reserve_root": null,
        "declared_reserve_root": {
          "hash": "0438cf841872eb976c735b742bf72f3f5e4c1ef919b3bdc0b0615055a0ce9941",
          "sum": 1861
        },
        "computed_liability_root": null,
        "declared_liability_root": null,
        "coverage_ratio_pct": null,
        "reserve_figure_cross_check": null,
        "not_proven": [
          {
            "item": "Total liabilities completeness",
            "detail": "A single liability-branch aggregation proves that branch's subtotal sums correctly; it cannot detect an issuer omitting accounts from the liability tree entirely."
          },
          {
            "item": "Off-balance-sheet encumbrances",
            "detail": "Pledges, rehypothecation, or liens against reserve assets are not visible in a Merkle-sum inclusion or aggregation proof."
          },
          {
            "item": "Continuous solvency",
            "detail": "This is a point-in-time snapshot at attestation time, not a continuous or real-time solvency guarantee."
          },
          {
            "item": "Data truthfulness",
            "detail": "This tool checks internal consistency of the published data (do the recomputed sums and hashes match what was declared). Whether the underlying published figures are themselves true is the attestor's problem, not something this recomputation can determine."
          },
          {
            "item": "PCAOB audit opinion",
            "detail": "This tool performs no audit and carries no PCAOB or other audit-firm opinion; it is a cryptographic consistency check only."
          }
        ],
        "determination_note": "Verdict language describes internal consistency of the published PoR data only, never a solvency claim or an audit opinion. The truth of the underlying published figures is the attestor's responsibility.",
        "regulatory_framework": "Voluntary Merkle-sum PoR attestation (Summa report structure); not a GENIUS Act §4 filing (see art-582/art-275/art-06) and not a PCAOB audit."
      },
      "golden_hash": "7fe266bfb32219324159b90a533a2d4b7dd6beec0a840dbc7a3ebf8edcbc850a"
    }
  ]
}