{
  "tool_id": "art-526-report-gl-reconciliation",
  "kernel_id": "art-526-report-gl-reconciliation",
  "display_name": "Report-to-General-Ledger Reconciliation",
  "tool_version": "1.0.0",
  "mandate_type": "attestation_mandate",
  "purpose": "Ties a caller-declared reported figure to a caller-declared general-ledger figure, by account -- the only node in this reconciliation programme checked against an independent book of record rather than a second declared value. A designed plug (for example FR 2052a field S.B.6 Carrying Value Adjustment) is a first-class declared input, netted before the residual and never counted as a break. Appendix and supplemental-schedule semantics are versioned policy inputs, never hardcoded. Refuses to run where the requested reporting cadence is finer than the underlying GL schedule's own cadence, and treats a general ledger not yet declared closed as a distinct did_not_run outcome from a genuine tie-out break -- the failure that otherwise surfaces only at quarter-end. Emits a §27.4 gate-policy value plus a sibling execution_state at a predictable output_payload pointer. Clause: BCBS 239 §36(c), ECB RDARR Guide §3.5(1)/(2). Not a transaction matcher and not a filing tool.",
  "control_description": "Ties a caller-declared reported figure to a caller-declared general-ledger figure, by account -- the only node in this reconciliation programme checked against an independent book of record rather than a second declared value. A designed plug (for example FR 2052a field S.B.6 Carrying Value Adjustment) is a first-class declared input, netted before the residual and never counted as a break. Appendix and supplemental-schedule semantics are versioned policy inputs, never hardcoded. Refuses to run where the requested reporting cadence is finer than the underlying GL schedule's own cadence, and treats a general ledger not yet declared closed as a distinct did_not_run outcome from a genuine tie-out break -- the failure that otherwise surfaces only at quarter-end. Emits a §27.4 gate-policy value plus a sibling execution_state at a predictable output_payload pointer. Clause: BCBS 239 §36(c), ECB RDARR Guide §3.5(1)/(2). Not a transaction matcher and not a filing tool.",
  "declared_inputs": [],
  "declared_outputs": [],
  "kernel_digest": "sha256:ac0706aea54457a53cc1f56d8642d7b5f4bf09c4377b8bc7d1e52562a9d59e12",
  "trust_label": "independently verified: zkVM execution proof (risc0/groth16-bn254)",
  "data_vintage": "2026-08-11",
  "last_validated": "2026-08-11",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 82,
  "source_url": "https://ainumbers.co/chaingraph/art-526-report-gl-reconciliation.html",
  "generated_at": "2026-08-15T11:12:17.704Z"
}