{
  "tool_id": "art-684-intercompany-elimination-netting",
  "kernel_id": "art-684-intercompany-elimination-netting",
  "display_name": "Intercompany Elimination and Netting Workflow",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_control",
  "purpose": "Deterministic intercompany elimination and netting arithmetic over caller-declared synthetic entity pairs. For each declared pair the kernel compares the receivable declared by entity a against the payable declared by entity b (both rounded to 2 decimal places, half-up): equal amounts form a matched pair; unequal amounts are listed as a mismatch with their difference. The kernel reports matched and mismatched pair counts, the elimination total (sum of the smaller side of every pair), the unmatched residual (sum of mismatch differences), a full trace, and an overall GAPS_FOUND or ALL_MATCHED verdict. Pure matching arithmetic: not legal advice, not an audit opinion, not a settlement instruction: nothing is posted, netted, or paid anywhere, and no counterparty is contacted. No runtime clock: any as-of dating is a caller-declared input.",
  "control_description": "Deterministic intercompany elimination and netting arithmetic over caller-declared synthetic entity pairs. For each declared pair the kernel compares the receivable declared by entity a against the payable declared by entity b (both rounded to 2 decimal places, half-up): equal amounts form a matched pair; unequal amounts are listed as a mismatch with their difference. The kernel reports matched and mismatched pair counts, the elimination total (sum of the smaller side of every pair), the unmatched residual (sum of mismatch differences), a full trace, and an overall GAPS_FOUND or ALL_MATCHED verdict. Pure matching arithmetic: not legal advice, not an audit opinion, not a settlement instruction: nothing is posted, netted, or paid anywhere, and no counterparty is contacted. No runtime clock: any as-of dating is a caller-declared input.",
  "declared_inputs": [],
  "declared_outputs": [],
  "kernel_digest": "sha256:095706cb39c4376c2a3782381693f0cb72986cfd7fabe8cc894cef4d385aece3",
  "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": 116,
  "source_url": "https://ainumbers.co/tools/684-intercompany-elimination-netting.html",
  "generated_at": "2026-09-08T10:11:33.259Z"
}