{
  "tool_id": "art-181-sii-ifrs17-reconciliation-bridger",
  "kernel_id": "art-181-sii-ifrs17-reconciliation-bridger",
  "display_name": "SII-IFRS 17 Reconciliation Bridger",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_mandate",
  "purpose": "Bridge Solvency II technical provisions (best estimate + risk margin) to IFRS 17 insurance contract liabilities (fulfilment cash flows + risk adjustment + CSM). Computes bridge_delta and flags when the relative gap exceeds 10% of SII provisions. Compares risk adjustment against SII risk margin using EIOPA research benchmarks (RA typically 33-44% lower than risk margin for life insurance, FSI Insights 26). Feeds insurance reporting readiness diagnostic (art-182). Zero network, zero PII.",
  "control_description": "Bridge Solvency II technical provisions (best estimate + risk margin) to IFRS 17 insurance contract liabilities (fulfilment cash flows + risk adjustment + CSM). Computes bridge_delta and flags when the relative gap exceeds 10% of SII provisions. Compares risk adjustment against SII risk margin using EIOPA research benchmarks (RA typically 33-44% lower than risk margin for life insurance, FSI Insights 26). Feeds insurance reporting readiness diagnostic (art-182). Zero network, zero PII.",
  "declared_inputs": [
    "art-180-solvency2-scr-ratio-calculator"
  ],
  "declared_outputs": [
    "art-182-insurance-reporting-readiness-diagnostic"
  ],
  "kernel_digest": "sha256:c6359bd684edd6f0f850aa8393553666a926775cdfd48f2c19fa006d2d3f8b06",
  "trust_label": "independently verified: zkVM execution proof (risc0/groth16-bn254)",
  "data_vintage": "2026-07-10",
  "last_validated": "2026-07-10",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 32,
  "source_url": "https://ainumbers.co/chaingraph/art-181-sii-ifrs17-reconciliation-bridger.html",
  "generated_at": "2026-08-15T11:12:17.704Z"
}