{
  "type": "ZkVmReceipt",
  "system": "risc0",
  "receiptFormat": "groth16-bn254",
  "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
  "seal": "KZJrWX/CipugdVS6zvPudhPl2C3oUWOQff8qH/Q7I14p+I11u5/uA7+g6WO5GeAxQgmKkM7n/nn2UiR2bdfBMhgJ80vqJxj9A9sxRY0HXh23FpPgTKIACjCSR9kCbgZKA0lUm+XHVvjbq3hlAgUTHRJqUhBzQX9+hWR/1KGgi6IA6ORPhthks/f+3cAteQdTGSmbHP4jwwVqc5xPgN/6vQT80nEO2/u6BG+QyUP/RE4jyxhTW/cbXwqZD0SWgZuLIBRXgMghdozsOkB2kZB64vaLQiZUdTYM0/g2Xq92818nE090PG6RePYcIH8lW2bqMTao2c/7VlFSfjArs/YHCQ==",
  "journal": {
    "chaingraph_version": "0.4.0",
    "kernel_digest": "sha256:2240e320a2d2880ca48fbe570ff159401593baa97abc367db0c558dc06cca5cd",
    "output": {
      "anchor_surface": "anchor.ainumbers.co/mcp -- anchor the execution_hash at designation date to create RFC 3161 contemporaneous evidence that the hedge effectiveness test ran at designation, not backfilled (FASB ASC 815 anti-backdating rationale).",
      "asc815_80_125_band": "80%-125% (ASC 815-20-35)",
      "cumulative_hedged_change": 300,
      "cumulative_hedging_change": -290,
      "dollar_offset_effective": true,
      "dollar_offset_ratio": -0.9667,
      "effectiveness_reason": "Both dollar-offset (80-125%) and OLS regression (beta approx -1, R-squared >= 0.80) pass.",
      "effectiveness_standard": "asc815",
      "hedge_ratio": 1,
      "ifrs9_hedge_ratio_passes": true,
      "is_effective": true,
      "method_applied": "both",
      "not_legal_advice": "Not accounting or legal advice. Hedge effectiveness assessments must be reviewed by qualified accounting professionals and auditors before use in hedge accounting documentation.",
      "observation_count": 5,
      "ols_alpha": 0.16418,
      "ols_beta": -0.969403,
      "pii_note": "ZERO PII: fair-value or cash-flow changes, aggregate statistics only. No counterparty, notional terms, or personal data enters this kernel.",
      "r_squared": 0.9999,
      "regression_effective": true,
      "regulatory_basis": "ASC 815-20-35: dollar-offset 80-125% OR regression (beta approx -1, R-squared >= 0.80) for highly effective designation; FASB ASU 2017-12 simplification; IFRS 9.6.4.1: economic relationship + credit risk non-dominant + hedge ratio. ZERO PII: changes arrays and aggregate statistics only.",
      "table_source": "ASC 815-20-35 (hedge accounting, dollar-offset + regression); FASB ASU 2017-12; IFRS 9.6.4.1 (effectiveness requirements); IAS 39 AG105-AG113",
      "table_version": "ASC815-HEDGE-EFFECTIVENESS-V2023"
    }
  }
}