{
  "tool_id": "art-74-taxonomy-kpi-gar-aggregator",
  "note": "golden_hash empty until first `node golden-parity.test.mjs --update`.",
  "vectors": [
    {
      "name": "default-inputs",
      "policy_parameters": {},
      "output_payload": {
        "revenue_aligned_pct": 0,
        "capex_aligned_pct": 0,
        "opex_aligned_pct": 0,
        "green_asset_ratio": null,
        "gar_detail": null,
        "entity_type": "non-financial",
        "kpi_breakdown": [],
        "activity_count": 0,
        "aligned_count": 0,
        "reference": {
          "non_financial": "EU Taxonomy Disclosures Delegated Act (EU) 2021/2178, Art 8",
          "financial": "Taxonomy Delegated Act for credit institutions — GAR Annex V. Verify Omnibus I revisions (in force 28 Jan 2026)."
        },
        "note": "DECISION-SUPPORT DRAFT — not an official Taxonomy disclosure. KPI percentages depend on the scope of activities included. GAR denominator exclusions apply — verify against Reg. 2021/2178 Annex V. Omnibus I revisions (28 Jan 2026) may affect reporting thresholds; verify current edition."
      },
      "golden_hash": "80d43efdfa3b4bdc6c441f228192c48ab2dc0980e83b933cff7141c70a146494"
    }
  ]
}