{
  "bundle_version": "0.1",
  "receipt": {
    "type": "ZkVmReceipt",
    "system": "risc0",
    "receiptFormat": "groth16-bn254",
    "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
    "seal": "L/aAU2iawt3aCUG91kqASVmejHBsIIs8CP8v0vrKznUII7t53LOWP5wsF6elhF0OP18UR3dAIMhg0esKnSI2ASudirBpJHkGWXM3QwDgov0692ZJ9EfsbFj/5sMCKfmICI2otljdAInlDRJAoxga8Q56wPpB+2IuwvPs+UkvCM8t7PnUsFW/NGwTKm4o3G/17jmEAU2CZcq7eqLDFRlAPRbWOzLljQqqv8QyGaA3UJ3KtNpL0DQQPNP8OR61FUQvHd+/rfcVeR3l1FVqYanyFWgbHgAJmnFWb9uO0qWj/90KRXkL9a5JyyEi5ugCXmhWPSTp9PMlaRTrwbEeMMBPzQ==",
    "journal": {
      "chaingraph_version": "0.4.0",
      "kernel_digest": "sha256:f15d513b3387a912f17ff6e10150595086fb1cb79cc8e858e25fcf457844db54",
      "output": {
        "average_globe_income_eur": 200000,
        "average_globe_income_is_loss": false,
        "average_globe_revenue_eur": 1500000,
        "averaging_window_years": 3,
        "de_minimis_available": false,
        "deemed_zero_topup": false,
        "election_made": true,
        "fiscal_year": 2026,
        "income_test_met": true,
        "jurisdiction": "Jurisdiction F",
        "manual_review_required": true,
        "max_years_enforced": 3,
        "notes": [
          "Fiscal Year 2025 supplied neither complete amounts nor an Art 5.5.2 no-Constituent-Entities declaration. It is held for review rather than defaulted.",
          "The declared averaging window is 3 Fiscal Years but only 2 were accounted for (included or declared excluded). The remaining years are neither present nor explained."
        ],
        "parameter_set_version": "oecd-globe-model-rules-2021-12",
        "partial_window_used": true,
        "revenue_test_met": true,
        "thresholds_applied": {
          "income_threshold_eur": 1000000,
          "income_threshold_provenance": {
            "effective_from": "2021-12-20",
            "effective_to": null,
            "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(b)",
            "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306"
          },
          "revenue_threshold_eur": 10000000,
          "revenue_threshold_provenance": {
            "effective_from": "2021-12-20",
            "effective_to": null,
            "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(a)",
            "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306"
          }
        },
        "years_evaluated": [
          {
            "fiscal_year": 2024,
            "globe_income_or_loss_eur": 300000,
            "globe_revenue_eur": 2000000,
            "is_loss_year": false,
            "status": "included"
          },
          {
            "fiscal_year": 2025,
            "globe_income_or_loss_eur": null,
            "globe_revenue_eur": null,
            "is_loss_year": null,
            "status": "missing_data"
          },
          {
            "fiscal_year": 2026,
            "globe_income_or_loss_eur": 100000,
            "globe_revenue_eur": 1000000,
            "is_loss_year": false,
            "status": "included"
          }
        ],
        "years_excluded_no_constituent_entities": 0,
        "years_included": 2
      }
    }
  },
  "journal_contract": {
    "spec": "SPEC.md §18.7",
    "serialization": "rfc8785-jcs+utf8",
    "journal_digest": "sha256:97d5b8fe73738840eb4720cfad943ac7c926277198942a6bb5abf3b7cad771a5",
    "claim_digest": null
  },
  "provenance": {
    "repo": "PostOakLabs/ainumbers",
    "receipt_source": "chaingraph/graph/nodes/art-637-globe-de-minimis-exclusion.json",
    "receipt_source_sha256": "sha256:37440e48ab66a0b284a732edcaaee9ed4638a4a0b45d978579236a2d3cb62e61",
    "anchor_source": "registry/lineage/checkpoint.sigsum-record.json",
    "checkpoint_source": "registry/lineage/checkpoint"
  },
  "anchor": {
    "type": "c2sp-tlog-proof-v1",
    "record": {
      "anchor_type": "c2sp-tlog-proof-v1",
      "log_origin": "sigsum.org/v1/tree/44ad38f8226ff9bd27629a41e55df727308d0a1cd8a2c31d3170048ac1dd22a1",
      "log_url": "https://seasalp.glasklar.is",
      "log_public_key": "0ec7e16843119b120377a73913ac6acbc2d03d82432e2c36b841b09a95841f25",
      "anchored_hash": "sha256:9470fd66ccae42d43b7fed7f5b452903e7c5782e4f998a88d123c942faa3e75d",
      "leaf": {
        "checksum": "745f62bc735e29e6eaab5c4ea698725d5118aa170f1f4c379d9181b78f5e11a3",
        "signature": "3fa70cd5ed974545f0da5364a773543a77a509f887271af912799ed0b9600af9aec39524245f006c3ed5e64d550133049e6967672d3f1e2f7258ea39e1bbe70e",
        "public_key": "64ffed0396abb761968b34ce849b7b09bc47b8a492ba2efd006b6b8f5622ceca"
      },
      "tree_head": {
        "size": 74821,
        "root_hash": "311115187295bed80528cb1eb35b5ba7c6b1759f9f79e9e8948fae8836b875b9",
        "log_signature": "814aa28d0e1f7f1535ffaa5a53a860c3e59d9c4905d8b67992543f306ad8bf01cc394652b589a4cb494fa49b95263dda86a87c888f48863cac549db9bedb5501"
      },
      "inclusion_proof": {
        "leaf_index": 74820,
        "path": [
          "5fdfc38456ee2244120d93575f1ac72a15e0993707bee52c3692021776d7ae21",
          "41296fe43d9ba93d7dc1ea60805ec34ba682d486f6d8757e007191153f2f69de",
          "3ce012af67840673cbd9835e3e57c1d8c6f47f6d737188365acb80151a30e0cc",
          "668dba989ea933a1ecea7315cad1eb9b4e65c7bfdf993edb5f9e992e4c7a354d",
          "6e3104eb98a720cc868416197a730db01f0032cbbb3f74602bf997125a81f28b"
        ]
      },
      "witness_cosignatures": [
        {
          "key_hash": "0dad9d849c57687454f100d87fa729b54cb69f7af97346613348defcba9c361c",
          "timestamp": 1792753882,
          "signature": "63bad84a1954fc8d7ac0da31749d49036a765b1bcfa97f86bc0aede606eec123431751a3cf08c720a1a6c111b149aa83f29972b6798b82f6bf2f06d01874050a"
        },
        {
          "key_hash": "9a0dcddbd96f6d6d404227b5ff23de7a43f25cdde9790af5ace332d347fac49a",
          "timestamp": 1792753882,
          "signature": "75a8d0e904ffa1bcd9a3260dcbb0359e89236a37a05654dba97aa28db1f1f5169bf7c4f735625314eba4110428183f4bcdbdab09f4759dc5d355c6b9a2bd0b07"
        },
        {
          "key_hash": "6d6a78191e59815eff9131941fc3e08dd716a281c8b886dd67880d552e587a23",
          "timestamp": 1792753882,
          "signature": "3202e766195dd3e5c390cbd6d024d66bfc7e8c654cca9df6aff72904a68f6e12dcc763b1ad9f536ff2b0dabd76bdac2f61c4cf08459013c48bfe989124ea7403"
        },
        {
          "key_hash": "cd02db1cc0488c28245d7c3ff50b3e214334c067f2571e849425146bb6bd173d",
          "timestamp": 1792753882,
          "signature": "ff39d2a0681de6dcbf66d42fcef651d653e22ed29a7c3f426705579452ab1e93aeba6fdefe631bc847b457531767bd32b900d61d393e07059434ae345e61940b"
        },
        {
          "key_hash": "6bdf03b285fce48e00ff9b199cb2b77472dcc4a112f067fa5b274929cb9504e3",
          "timestamp": 1792753882,
          "signature": "5cc1885fb7e01472a9766f75f2ce0727feeab895dfa4be9b261b1170e1b72fe9b45714b5e727a50871c1d7fd17a23fcf1f37ec3d5576d813c273c4b0e8bc5c0a"
        },
        {
          "key_hash": "d59098d686f47ec1d4d1984c8ac0ab97a3d8a65c7ba8cb6422ada0fae927e194",
          "timestamp": 1792753882,
          "signature": "09c7140b002af72d10e954d877702a9b26653a1d63faa5f991b82115a45d4f4392a43ee2a449ce9de7add7a1d787f662c2f175f5b6a87401cfa0cc89ec08030d"
        },
        {
          "key_hash": "774fafee07d3b0d9399d669676440a6301db9fa8fe2140d7d352418da25144c5",
          "timestamp": 1792753882,
          "signature": "3e620b0fa3217373aba2dfcc02d59c96b24b3febdcc83d8f6d828b868579fd49682179428e901ae515b651d3ae074005cfff9d17721a99c24c334fcde7ede70e"
        },
        {
          "key_hash": "f6f91669f7955f542718af9edb6a1276d88a0f8822cba9046e549d0b3796f394",
          "timestamp": 1792753882,
          "signature": "b3b5f478fd4ea5f02ad959e2c03a5cb017b99de2fe90c7e3df713e8da835e211fe347489d79b52cf46c112615f33171c4e6853c3d422f70f8c4cfffa9324ea0e"
        },
        {
          "key_hash": "5da2b3803c2f802eed9744b74e3e4a3d31e1e77ed994ef56730d57fa52f698a5",
          "timestamp": 1792753882,
          "signature": "deeede6f3b4b513138936d9d06a52df2716d0282bebba8bf130e72aa3b6996202854e8c2dc133f78034d10243add9a900c1ccfbcfcbe32e90bf348fed64e7607"
        },
        {
          "key_hash": "81538d254f0a67aa07172826ef46fe0cd04b7425bd634a50bb0a8419d55fa65f",
          "timestamp": 1792753882,
          "signature": "8e8cb8d7ba6baddc40ad036185b8bbfb610a7fb4d07fbf426f8a6e6a17f6e33d9cf4a0246b70e145261415066dcf5f2473d553c9c4cac51d01c79e4c9aab240c"
        },
        {
          "key_hash": "3573fb7fdab7434cd0dad9fd6460abf420388055db8aaaec177c248f03a990cc",
          "timestamp": 1792753882,
          "signature": "ff9d8b64e9500610ea9a60ff73cb10f2594ad0fb29b076cb1ed64b25c97d210a9648fa92193b185d1732a2d27e6d0a1ec7ada09b0ee3adf8c3a698a6b34a9101"
        },
        {
          "key_hash": "ff2f237a707a2d3a6adfb1600d3375cafe4527ba4fcec793e6093b9b1a4bd79a",
          "timestamp": 1792753882,
          "signature": "23a7313ef2914d5ccea40e946e3e9cc9803f1f9130cc76516ef9d80ed31d1882a19901532f17d21d077a189816443496cbeb37d7630a60f0850e473c49799703"
        }
      ]
    },
    "checkpoint_text": "ainumbers.co/registry/lineage\n76\nrcvp1iD3whGLBTI8IPi4FaCT9CElUXl9v4OSzmyoVHY=\n\n— ainumbers.co/registry/lineage JrLnupf57gYhqwYMX9Jzga5wsj6KR0R7I5E4zVNxJDieB1ZzKiRfsydgwFJdxLj/kpjZEmqdr/sY4Tv2mtcFg/EpDg0=\n",
    "subject": {
      "kind": "registry-checkpoint",
      "origin": "ainumbers.co/registry/lineage",
      "log_policy": "chaingraph/policies/ainumbers-registry-lineage.tlog-policy"
    }
  },
  "trust_policy": {
    "name": "sigsum-generic-2025-1",
    "source": "chaingraph/policies/sigsum-generic-2025-1.tlog-policy",
    "sha256": "sha256:666d9d0b9ab2e4019769c42eaccd7d6d502a9abac45979bb9b08b7213e4f53e3",
    "shape": "2 logs, 3 witnesses, quorum 2-of-3"
  }
}
