{
  "type": "ZkVmReceipt",
  "system": "risc0",
  "receiptFormat": "groth16-bn254",
  "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
  "seal": "B1jklfg7DgZq6NcJ3jAv/cILlN8E8H2s8xi5y/oeaZorK6WUtssDYy2xAflF44MscGt5n9+tnPtmpJvtmzoy5ySoC0CWGasIJjjaNlHZbUJibjSxvQmgZhI9ot0irRkTFVl6UERNu2wRnKw4m6VxqkDXpAcYbvZZZx1d5+1XTCkvMUVzWtJArRPypmP/9VtnbMKlx/P1vW9EjwwgfxsGAyHlZatOyDGoNFFRgbpEDt4pKgSN2Vor1W8I/lMl46YGCpQ0FnNuN//gbfyuR3vkTNHRkOzK8S+ozXbO0yCwWBwAWOjOOxi7Zyw9r9XJ+T0NzQQ7kEGwQJiiQJWA10QGrg==",
  "journal": {
    "chaingraph_version": "0.4.0",
    "kernel_digest": "sha256:e169d6aa944749b9901ee5551ceac66d0aa1aabd278d1b6d5262313806bfa9c3",
    "output": {
      "canonical_order": "arising_date asc, attribute_type asc, carrying_amount asc, input_index asc",
      "constants_version": "OECD-GloBE-MR-2021-12+AG-Art9.1-2025-01",
      "cutoff_date": "2021-11-30",
      "error_code": null,
      "exclusion_rules": [
        "EXCL_NOT_REFLECTABLE_UNDER_AFAS",
        "EXCL_CH3_ITEM_POST_CUTOFF",
        "EXCL_GOVERNMENTAL_ARRANGEMENT_POST_CUTOFF",
        "EXCL_RETROACTIVE_ELECTION_POST_CUTOFF",
        "EXCL_NEW_CIT_BASIS_STEP_UP_POST_CUTOFF"
      ],
      "item_count": 1,
      "items": [
        {
          "arising_date": "2023-06-30",
          "attribute_type": "deferred_tax_asset",
          "basis_amount": 1000,
          "basis_source": "reported_carrying_amount",
          "cap_rate": 0.15,
          "capped": false,
          "carrying_amount": 1000,
          "domestic_tax_rate": 0.15,
          "error_code": null,
          "excluded": false,
          "exclusion_reason": null,
          "input_index": 0,
          "manual_review_required": false,
          "rate_applied": 0.15,
          "recast_amount": 1000,
          "recorded_at_rate": 0.15,
          "review_reasons": [],
          "temporary_difference": 6666.67,
          "uplifted": false
        }
      ],
      "items_capped": 0,
      "items_excluded": 0,
      "items_in_error": 0,
      "items_manual_review": 0,
      "items_uplifted": 0,
      "jurisdictional_roll_forward_total": 1000,
      "minimum_rate": 0.15,
      "note": "Recomputes the Article 9.1 transition recast from caller-declared attributes and versioned policy parameters. Characterization and any GloBE-Loss demonstration stay with the filer. Grace Period treatment under Commentary 8.8-8.12 is a separate determination this node does not make.",
      "rounding_steps": [
        {
          "expression": "min(minimum_rate, domestic_tax_rate)",
          "mode": "half_up",
          "oracle": "declared — clause silent",
          "precision": 10,
          "step": "cap_rate_selection"
        },
        {
          "expression": "basis_amount / recorded_at_rate",
          "mode": "half_up",
          "oracle": "declared — clause silent",
          "precision": 2,
          "step": "temporary_difference_derivation"
        },
        {
          "expression": "temporary_difference * rate_applied",
          "mode": "half_up",
          "oracle": "declared — clause silent",
          "precision": 2,
          "step": "per_item_recast"
        },
        {
          "expression": "canonical-order sum of the reported per-item recasts",
          "mode": "half_up",
          "oracle": "declared — clause silent",
          "precision": 2,
          "step": "jurisdictional_roll_forward_sum"
        }
      ],
      "total_is_complete": true,
      "transition_year_start_date": "2024-01-01"
    }
  }
}