{
  "type": "ZkVmReceipt",
  "system": "risc0",
  "receiptFormat": "groth16-bn254",
  "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
  "seal": "K7ExJNwlFNPf6tty3hVvFRVtBhcv/zGVigTunSdhAdcNShwN4TGgxy/SRGICpJybMpoSUrtp1F1asm6r79Y24S5Lldv/NZic5YUPbTkHeuL2DCzGXaKbZqcpaDoemHlDLveEsmJZgO8RSSl5Vno5IGd3CXqhnURlajv4cEZUqpsMI5QuQtKqezgRnuXZS/MUw5CUalFfWhrJ2hBlry+OvRvD/0UXyEgnckAN5eGIoIbDD4MmFOcBv7OB7d66RWynDuK4v7CzU2PQTiOperOvSyn5sQNdh9WdLoXQFn8awJQm35f9eG89IQQ16gcblg3JRiqXZqZyymxiqpbjy37WJQ==",
  "journal": {
    "chaingraph_version": "0.4.0",
    "kernel_digest": "sha256:80df4fc1195a5177c803aad81d51aabbfad003ca7e5c117591b4f557b278f2d9",
    "output": {
      "cbam_factor": 0.025,
      "cbam_factor_applied": 0.025,
      "cbam_factor_year": 2026,
      "certificate_liability_eur": 0,
      "certificates_required": 0,
      "eua_reference_price": 65,
      "free_allocation_phaseout_pct": 97.5,
      "gross_liability_tco2e": 0,
      "net_liability_eur": 0,
      "note": "DECISION-SUPPORT DRAFT — not an official CBAM declaration. Certificate liability depends on actual EUA auction prices and origin carbon-price verification. Verify surrender deadline (30 Sep) + holding obligation (≥80% rolling) against CBAM Reg. Arts 21–22. CBAM factor schedule: verify Annex V edition.",
      "origin_price_credit": 0,
      "quarterly_holding_schedule": [],
      "reference": {
        "cbam_factor_source": "CBAM Reg. 2023/956 Annex V — verify current edition",
        "eua_price_note": "EUA reference price is a user-supplied input. Verify against current CBAM certificate auction prices (quarterly 2026, weekly 2027+).",
        "reference_version": "CBAM-IR-v1.0-2024-Q4"
      },
      "surrender_deadline": "30 Sep 2027"
    }
  }
}
