{
  "tool_id": "art-683-consolidation-cta-minority-interest",
  "kernel_id": "art-683-consolidation-cta-minority-interest",
  "display_name": "Consolidation with CTA and Minority Interest",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_mandate",
  "purpose": "Deterministic foreign-subsidiary consolidation arithmetic over caller-declared synthetic inputs, per the translation method. From a declared subsidiary equity in functional currency, declared current and historical translation rates, and a declared parent ownership percentage, it computes: equity translated at the current rate and at the historical rate (2 decimal places, half-up), the cumulative translation adjustment as the difference between the two translated figures, and the split of translated equity into parent share and minority (non-controlling) interest at the declared ownership, with the parent and minority shares always summing back to translated equity. Overall verdict CONSOLIDATION_COMPUTED on any well-formed input, CONSOLIDATION_REFUSED on the fail-closed path. No subsidiary register, no rate table, no FX feed, no ledger store, no network, no clock: every equity figure, rate, and percentage is a caller-declared input, never fetched or inferred. This is consolidation arithmetic, NOT accounting advice, NOT a determination that any presentation satisfies any reporting framework, NOT a valuation of any subsidiary, and NOT a filing: nothing is posted anywhere. An absent, malformed, or out-of-domain input (non-positive equity or rate, ownership outside 0 to 100 exclusive) resolves to a fail-closed payload naming each rejected input, never a silently repaired consolidation. Rounding is 2 decimal places, half-up, applied in-kernel and stated in the trace; the canonical trace shape is 110000-100000=10000 CTA; split 80/20 of 110000.",
  "control_description": "Deterministic foreign-subsidiary consolidation arithmetic over caller-declared synthetic inputs, per the translation method. From a declared subsidiary equity in functional currency, declared current and historical translation rates, and a declared parent ownership percentage, it computes: equity translated at the current rate and at the historical rate (2 decimal places, half-up), the cumulative translation adjustment as the difference between the two translated figures, and the split of translated equity into parent share and minority (non-controlling) interest at the declared ownership, with the parent and minority shares always summing back to translated equity. Overall verdict CONSOLIDATION_COMPUTED on any well-formed input, CONSOLIDATION_REFUSED on the fail-closed path. No subsidiary register, no rate table, no FX feed, no ledger store, no network, no clock: every equity figure, rate, and percentage is a caller-declared input, never fetched or inferred. This is consolidation arithmetic, NOT accounting advice, NOT a determination that any presentation satisfies any reporting framework, NOT a valuation of any subsidiary, and NOT a filing: nothing is posted anywhere. An absent, malformed, or out-of-domain input (non-positive equity or rate, ownership outside 0 to 100 exclusive) resolves to a fail-closed payload naming each rejected input, never a silently repaired consolidation. Rounding is 2 decimal places, half-up, applied in-kernel and stated in the trace; the canonical trace shape is 110000-100000=10000 CTA; split 80/20 of 110000.",
  "declared_inputs": [],
  "declared_outputs": [],
  "kernel_digest": "sha256:b7ec0688403a72ffdb32ee7b1748d3ef2eefe8f5d5c88a05ec33009ad14d7b2e",
  "trust_label": "independently verified: zkVM execution proof (risc0/groth16-bn254)",
  "data_vintage": "2026-09-06",
  "last_validated": "2026-09-06",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 114,
  "source_url": "https://ainumbers.co/tools/683-consolidation-cta-minority-interest.html",
  "generated_at": "2026-09-08T09:05:52.817Z"
}