{
  "bundle_version": "0.1",
  "receipt": {
    "type": "ZkVmReceipt",
    "system": "risc0",
    "receiptFormat": "groth16-bn254",
    "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
    "seal": "JxXU7G8faqIeAlb1ZHpJ35llJUpWjn2ZsZ5IrJgBi5MizQfqM+kAxAQ2ylRKrza5enkNPVDhJPY7mbqyvJ2C1SqjyWgHsl1BJS9OO/Z4163hTviIyeZENg4ZmD33EMYRABK3vh/mvzErUrLLPUeb1iMPuPPjyn756J1PG09dX8EruJY1MhfQXhXSOBmV2ordUpUKIvGNDJQQzSlCqiPq/iqvIIbTJxGMgqt08P7OyhOlHWp+1/gBmeZfOhc/PGszBaBK95AU9m/KqL0S2KnukqI/Up2e52JxsGkVYaKhZ1EUeYDDHd5QC7p1yVVUU220QmE4b/rImOzjaEdzVo/Lzg==",
    "journal": {
      "chaingraph_version": "0.4.0",
      "kernel_digest": "sha256:b17a4d4c2d75fa70d54b818c6fad1e1d5fac3413d1ed2bd5e7b0e3ee36bbf8db",
      "output": {
        "caveats": [
          "Declared annual net mass exceeds the threshold, which pulls all goods imported that calendar year into scope.",
          "An origin carbon price was supplied and credited; it must be verified against the origin scheme before relying on it."
        ],
        "cbam_factor": 0.05,
        "cbam_factor_applied": 0.05,
        "cbam_factor_year": 2027,
        "cbam_factor_year_tabled": true,
        "certificate_liability_eur": 0,
        "certificate_sales_start": "2027-02-01",
        "certificates_required": 0,
        "de_minimis_exemption": false,
        "de_minimis_threshold_source": "Reg. (EU) 2025/2083, Annex VII pt 1 (single mass-based threshold); movable by delegated act under Art 2a(3) where the recomputed value deviates by more than 15 tonnes",
        "de_minimis_threshold_t": 50,
        "eua_reference_price": 65,
        "free_allocation_phaseout_pct": 95,
        "gross_liability_tco2e": 500,
        "holding_basis": "at least 50% of embedded emissions imported since start of calendar year (Annex IV default values without the point-4.1 mark-up, or the prior-year surrendered count for the same CN codes and countries of origin); the free-allocation adjustment under Art 31 is taken into account",
        "holding_rule_applies": true,
        "holding_rule_applies_from": "2027-01-01",
        "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. Quarterly minimum holding is 50% of embedded emissions imported since the start of the calendar year, applying from 1 Jan 2027; surrender is due 30 Sep each year, first in 2027 for the 2026 year. Provisions listed in omnibus_out_of_scope are not modelled.",
        "omnibus_out_of_scope": [
          "Repurchase limit rewrite (Reg. (EU) 2023/956 Art 23(2) as replaced by Reg. (EU) 2025/2083 Art 1(19)): not modelled by this tool",
          "Repurchase window for 2026-vintage certificates (Art 23(2a)): not modelled by this tool",
          "Cancellation regime (Art 24 as replaced, annual cancellation on 1 November, and the 1 November 2027 derogation for 2026-vintage certificates): not modelled by this tool"
        ],
        "origin_price_credit": 32500,
        "pricing_rule": "weekly-closing-average",
        "pricing_rule_source": "Art 21(1a) (2026 vintage, quarterly average of the quarter of importation) / Art 21(1) (weekly closing average), Reg. (EU) 2023/956 as amended by Reg. (EU) 2025/2083 Art 1(17)",
        "purchase_window": "weekly sales",
        "quarterly_holding_minimum_share": 0.5,
        "quarterly_holding_schedule": [
          {
            "cumulative_certs_required": 0,
            "holding_applies": true,
            "holding_enforced": true,
            "holding_required": 0,
            "q_liability_eur": 0,
            "q_price_applied": 65,
            "quarter": "Q1"
          },
          {
            "cumulative_certs_required": 0,
            "holding_applies": true,
            "holding_enforced": true,
            "holding_required": 0,
            "q_liability_eur": 0,
            "q_price_applied": 65,
            "quarter": "Q2"
          },
          {
            "cumulative_certs_required": 0,
            "holding_applies": true,
            "holding_enforced": true,
            "holding_required": 0,
            "q_liability_eur": 0,
            "q_price_applied": 65,
            "quarter": "Q3"
          },
          {
            "cumulative_certs_required": 0,
            "holding_applies": true,
            "holding_enforced": true,
            "holding_required": 0,
            "q_liability_eur": 0,
            "q_price_applied": 65,
            "quarter": "Q4"
          }
        ],
        "reference": {
          "cbam_factor_source": "CBAM factor schedule: Directive 2003/87/EC Art 10a(1a), applied through the Art 31 free-allocation adjustment (LOCATOR-UNRETRIEVED: the directive text itself was not retrieved; values carried forward unchanged). Confirmed untouched by Reg. (EU) 2025/2083, whose Art 1 amendment list contains no Art 31 and no directive amendment.",
          "eua_price_note": "EUA reference price is a user-supplied input. No certificate sales occur before 2027-02-01; 2026-vintage certificates are purchased from 2027-02-01 at the quarterly average of the quarter of importation, and weekly closing-average pricing applies from 2027 onward.",
          "holding_rule_source": "Reg. (EU) 2023/956 Art 22(2) and Art 22(2a) as replaced/inserted by Reg. (EU) 2025/2083 Art 1(18)(b)-(c); applicable from 1 Jan 2027 per Art 36(2) point (c) as added by Art 1(27)(a)",
          "reference_version": "EU-2025-2083-OJ-2025-10-17",
          "sales_start_source": "Reg. (EU) 2023/956 Art 20(1) as replaced by Reg. (EU) 2025/2083 Art 1(16)(a); applicable from 1 Feb 2027 per Art 36(2) point (d)",
          "superseded_reference": "CBAM-IR-v1.0-2024-Q4 (superseded: the 80% quarterly minimum holding it carried was replaced by 50% from 1 Jan 2027)",
          "surrender_rule_source": "Reg. (EU) 2023/956 Art 22(1) as replaced by Reg. (EU) 2025/2083 Art 1(18)(a): by 30 September of each year, and for the first time in 2027 for the year 2026"
        },
        "surrender_deadline": "30 Sep 2028"
      }
    }
  },
  "journal_contract": {
    "spec": "SPEC.md §18.7",
    "serialization": "rfc8785-jcs+utf8",
    "journal_digest": "sha256:acd800fdda5ca5996d1cecbca392b871a1ec897f363396c0889e563303c05689",
    "claim_digest": null
  },
  "provenance": {
    "repo": "PostOakLabs/ainumbers",
    "receipt_source": "chaingraph/graph/nodes/art-71-cbam-certificate-cost-engine.json",
    "receipt_source_sha256": "sha256:0854392feaea06decaf6fa4084b283aa8b3ad28c2d1663e977f4fe550c5ffda6",
    "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": "sha256:3b9dddcfacf47214cc0bbb19edbc39a5cd3d1c97fa00aa0fd68a517cf67aee2a",
      "leaf": {
        "checksum": "76ea62f7c28942563a1008b44ff888a990b6b2f1d740023982bbd04662adbedb",
        "signature": "2e994211513e790035c9040f4e23b518e64a188f8fd211d203d3a380511fa355e559348b84fc00953c3aa9d91d95bb3696a292054041389943b0fcf4b6c9c502",
        "public_key": "64ffed0396abb761968b34ce849b7b09bc47b8a492ba2efd006b6b8f5622ceca"
      },
      "tree_head": {
        "size": 75024,
        "root_hash": "3cd5407964fe6c6df9f1e7051f5a8e941030b93b68a97656de81f9baa43d640d",
        "log_signature": "ff6baa55f14a9b9a695483113f00fc5c9f3bbb9ca74c01c83dfd8715ad154b2f2d302e71b1b4f52f87ba58f9c15a80a30c6302f0910dc2f0d3e7d857ab0a5003"
      },
      "inclusion_proof": {
        "leaf_index": 75022,
        "path": [
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          "33dc416363cc76a4e1d907d7c46cafa5ccde896c4b3aac8783b7dc56df5795d8",
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          "6e3104eb98a720cc868416197a730db01f0032cbbb3f74602bf997125a81f28b"
        ]
      },
      "witness_cosignatures": [
        {
          "key_hash": "0dad9d849c57687454f100d87fa729b54cb69f7af97346613348defcba9c361c",
          "timestamp": 1792825229,
          "signature": "b71a5a1b8d95c3a70512cab1930c2468533f3cf40d09d4126fb3c8eadd17fc738a0944b56886befa48d4f917306867b5d669b77f3091c90d936783f470338c07"
        },
        {
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          "timestamp": 1792825229,
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        },
        {
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          "timestamp": 1792825230,
          "signature": "86b01971d57851ba8e5fd51e9c3f4845d50dfe9baead1f72a0e759e6a309386cd234321575bac7986b35fd13f98b6ee8e7645a92afef9cfb9f09cf88c0a81c0e"
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        {
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        {
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          "timestamp": 1792825229,
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        },
        {
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          "timestamp": 1792825229,
          "signature": "dfa05cb7f4c1389903f8377e8f4daf7fbf3a7c99ad65bc9c81029c12cb07004d25473ed022e0cefe5cdf05e497aeded87e57fabcc7d87dbfc1923bee2ab1260e"
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        {
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          "timestamp": 1792825229,
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        {
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          "timestamp": 1792825230,
          "signature": "7f0c93c5f31347edcd47f5850bf665de43539efb3b295e32563f004f0feec33ae3d9d84e031f1859e42b10218a17a0f0df019253f448ccd76d7499afa2e0ab04"
        },
        {
          "key_hash": "f6f91669f7955f542718af9edb6a1276d88a0f8822cba9046e549d0b3796f394",
          "timestamp": 1792825229,
          "signature": "a3d77cfcafbc1a1d096b422276fa50994e269a7b61797064a4b2e758808bf8c4e27b4f1caae28291bd486c71ae2c2a6b57d0443cc7a7eac11114ce517c3c800c"
        },
        {
          "key_hash": "5da2b3803c2f802eed9744b74e3e4a3d31e1e77ed994ef56730d57fa52f698a5",
          "timestamp": 1792825229,
          "signature": "302d4d04700aff6efa819b203915b04f7ffdac8b1579b969d54d332f3a74063d390383fa77766d4e3fbe995cc2de69be6127d3a0662559db80b9f6e187c59105"
        },
        {
          "key_hash": "3573fb7fdab7434cd0dad9fd6460abf420388055db8aaaec177c248f03a990cc",
          "timestamp": 1792825230,
          "signature": "a6bdce3abf06934fb65d3ccfa49dab537569f36f9ffddb219642104272de95cdadb2f501cfd0e71995328c5b6df899d89f88650c67a3a61f2cca166ac1556c06"
        },
        {
          "key_hash": "d59098d686f47ec1d4d1984c8ac0ab97a3d8a65c7ba8cb6422ada0fae927e194",
          "timestamp": 1792825230,
          "signature": "8dab0aaec1272e078195a13b620c2a6f46128218ac70440383b59f9038d4d42f4bc8b643c001592ae005b157f221ba0387733d1505dd5b3298ad579398129c04"
        }
      ]
    },
    "checkpoint_text": "ainumbers.co/registry/lineage\n77\n5z6Ug6W2BZ2nOm3btMKO8R4pkYHtYENH0v+MJOm9qac=\n\n— ainumbers.co/registry/lineage JrLnur2JVUx48WLcyZxWqbSgiY63HRRAlGCvfM7AgCcnBY06MX8kbyWE290q052tS6nQyxTr3fclM7c2Qi/pfqcrGAM=\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"
  }
}