{
  "format": "vercy-enterprise-profile-candidate/v1",
  "contourId": "EM-FIN-02",
  "name": "Enterprise Financial Event and Multi-Ledger Binding",
  "decision": "PROFILE",
  "newRuntimeId": false,
  "bases": [
    "WM-ECO-015",
    "WM-ECO-016",
    "WM-ECO-017",
    "WM-ECO-008",
    "WM-ECO-009",
    "WM-XCT-014"
  ],
  "holds": [
    "Chart of Accounts / Accounting Policy has no registry allocation, so the profile is non-instantiable.",
    "Base ownership contradictions and currency/close semantics remain unresolved.",
    "Exactly one frozen audit completed and all material defects were remediated without rerun.",
    "No runtime ID, registry allocation or publication is allowed."
  ],
  "candidateRevision": 3,
  "candidateStatus": "provider-reconciled-audited-remediated-allocation-held",
  "publishable": false,
  "profileRole": "correspondence-only, non-mastering subject seam",
  "basePlaceholders": [
    {
      "name": "Chart of Accounts / Accounting Policy",
      "modelId": null,
      "registryId": null,
      "allocationState": "unassigned",
      "required": true
    }
  ],
  "instantiable": false,
  "constraintRules": [
    {
      "id": "P01",
      "rule": "Profile is correspondence-only and mints no subject identity, account, Chart, policy, ledger, entry, posting, balance, event, invoice or payment identity."
    },
    {
      "id": "P02",
      "rule": "WM-ECO-015 exclusively owns externally serviced Financial Accounts; Ledger Account is never its subtype or profile."
    },
    {
      "id": "P03",
      "rule": "The required unassigned Chart of Accounts / Accounting Policy base exclusively owns Ledger Account identity and posting eligibility; profile is non-instantiable until allocated."
    },
    {
      "id": "P04",
      "rule": "WM-ECO-016 exclusively owns ledger-local Journal Entry, Posting and closed-kind correction-relation occurrence identity; profile never carries correction links."
    },
    {
      "id": "P05",
      "rule": "WM-ECO-017 exclusively owns qualified immutable balance and position assertions."
    },
    {
      "id": "P06",
      "rule": "External events, WM-ECO-008 invoices and WM-ECO-009 payments remain externally mastered correlation references."
    },
    {
      "id": "P07",
      "rule": "Every binding pins source identity plus revision, valid time or as-of time and is append-only with supersession."
    },
    {
      "id": "P08",
      "rule": "Sibling correlation sets use candidate-defined divergence-reason codes and pin the compared policy revisions; profile defines no vocabulary."
    },
    {
      "id": "P09",
      "rule": "No profile relation participates in balancing, netting, plugging, tolerance or correction arithmetic."
    },
    {
      "id": "P10",
      "rule": "Each entry balances inside exactly one ledger under the candidate-defined currency role, scope and tolerance rules."
    },
    {
      "id": "P11",
      "rule": "Optional Financial Account backing is context- and interval-qualified, at most one per context, and never Ledger Account identity."
    },
    {
      "id": "P12",
      "rule": "Correcting one sibling does not mutate, freeze or automatically correct another ledger's sibling set."
    },
    {
      "id": "P13",
      "rule": "Profile cannot cascade-delete or mutate any upstream master."
    },
    {
      "id": "P14",
      "rule": "A profile-local binding key is non-subject, has profile-only resolvability, and exists solely for append-only supersession; it never becomes enterprise identity."
    }
  ]
}