{
  "type": "ZkVmReceipt",
  "system": "risc0",
  "receiptFormat": "groth16-bn254",
  "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
  "seal": "G1tVP1wzBCLEDNJMpf8SuVhRKccA7umogFJjIixJPCQJ8OCYImAl39L2UoActVNC1CaHXHkha9DWCDWXhCu7RxUPXpw7P+ltao3XVVYcyULrcEhfMYMk0AbH2Y38yO/hErWT+IYMTKDuMi7lLBhLu9ckG/J+31FnNsXrt2RzQFwnGLoEEVmyjD1P0UdrFQZAK7X4L8RIElq+xtyC4m+Y+icirMkDo7OUszrcQJn8WE8OIL5X7HC8y2kWFaMxqXEYFRPbsKQHpdNteHhr3OMgrKtk6h8+MkDrctJ02P6jcTcb48UFaRv3c2piX0UBHinmS5kvCk620XJbjYZx//m9JQ==",
  "journal": {
    "chaingraph_version": "0.4.0",
    "kernel_digest": "sha256:79e7ffc0ec59dd6cc416d286ba26ebaaf057bcd30156e46466f2e900423fb64b",
    "output": {
      "allocations": [
        {
          "allocation_basis": "PRO_RATA_NOTIONAL",
          "balance": 500000,
          "entity_id": "PARENT_CO",
          "gross_interest": 1250,
          "net_interest": 1250,
          "withholding_amount": 0,
          "withholding_rate": 0
        },
        {
          "allocation_basis": "PRO_RATA_NOTIONAL",
          "balance": -200000,
          "entity_id": "SUB_A",
          "gross_interest": 0,
          "net_interest": 0,
          "withholding_amount": 0,
          "withholding_rate": 0
        }
      ],
      "arm_length_rate": 0.05,
      "base_currency": "USD",
      "day_count_convention": "ACT/360",
      "day_count_fraction": 0.083333,
      "days": 30,
      "entity_count": 2,
      "net_interest_payable": 1250,
      "not_legal_advice": "Not tax, legal, or accounting advice. IHB structures require review by qualified transfer-pricing advisors and local tax counsel.",
      "oecd_tp_compliant": true,
      "pii_note": "ZERO PII: entity IDs, aggregate balances, rates, and period parameters only. No account holder, ultimate beneficiary, or personal data enters this kernel.",
      "pool_net_balance": 300000,
      "pool_type": "notional",
      "regulatory_basis": "Interest allocation per OECD TP Guidelines 2022 Ch.VIII (cash pooling, arm's-length principle); pool leader earns spread between lending/borrowing rates; arm_length_rate should reflect comparable uncontrolled transactions. ACT/360 default per SWIFT TARGET2.",
      "table_source": "OECD Transfer Pricing Guidelines 2022 Ch.I (arm's-length standard) + Ch.VIII (IHB cash pools); SWIFT IHB banking guide; ECB TARGET2 compensation methodology",
      "table_version": "OECD-TP-IHB-INTEREST-ALLOC-2022",
      "total_interest_allocated": 1250
    }
  }
}