{
  "format": "vercy-model-allocation-candidate/v1",
  "contourId": "EM-FIN-04",
  "proposedName": "Consolidation Run",
  "modelId": null,
  "registryId": null,
  "allocationState": "unassigned",
  "decision": "NEW MODEL",
  "canonicalPublishable": false,
  "identityTest": {
    "stableIdentity": "Each consolidation execution remains identifiable independently of the statement that cites it.",
    "versionIdentity": "Changed scope, ledgers, mappings, rates, cutoff or corrections create successor runs rather than mutating a completed run.",
    "independentLifecycle": [
      "planned",
      "running",
      "completed",
      "failed",
      "superseded",
      "retired"
    ],
    "mastership": "group finance consolidation execution authority"
  },
  "boundary": {
    "owns": [
      "immutable run identity",
      "pinned scope, framework, ledgers, mappings, rates and cutoff",
      "ordered transformation and reconciliation evidence",
      "contained run outputs and comparability bridge",
      "successor-run lineage"
    ],
    "references": [
      {
        "target": "candidate:consolidation-scope",
        "purpose": "Pinned immutable scope revision consumed by the run",
        "allocationState": "unassigned"
      },
      {
        "target": "WM-ECO-016",
        "purpose": "Source and consolidation-book journal entries"
      },
      {
        "target": "WM-ECO-017",
        "purpose": "Pinned positions and trial-balance sets"
      },
      {
        "target": "WM-ECO-015",
        "purpose": "Ledger and account identity"
      },
      {
        "target": "WM-KNW-012",
        "purpose": "Accounting, consolidation-method and transformation policy revisions"
      }
    ],
    "excludes": [
      "statement issue lifecycle",
      "scope identity and scope lifecycle (pinned by reference only)",
      "source posting identity",
      "account and position identity",
      "assurance engagement",
      "inbound statement citation (WM-ECO-018 cites this root; this root never references a statement issue)"
    ]
  },
  "objects": {
    "ConsolidationRun": {
      "identity": [
        "consolidationRunId"
      ],
      "required": [
        "scopeRevisionRef",
        "frameworkRef",
        "sourceBookRefs",
        "sourceRevisionRefs",
        "mappingRefs",
        "rateSetRef",
        "cutoff",
        "executedAt",
        "status",
        "knowledgeCutAt",
        "periodStart",
        "periodEnd",
        "taxonomyRef",
        "tolerancePolicyRef",
        "contentDigest",
        "executorRef",
        "authorizationRef"
      ],
      "optional": [
        "successorRunRef",
        "supersedesRunRef",
        "restatementClass",
        "restatementReason",
        "compensatingControlRef"
      ],
      "lifecycle": [
        "planned",
        "running",
        "completed",
        "failed",
        "superseded",
        "retired"
      ],
      "pinTypes": {
        "mappingRefs": "ExternalVersionPin[]",
        "rateSetRef": "ExternalVersionPin",
        "taxonomyRef": "ExternalVersionPin",
        "tolerancePolicyRef": "ExternalVersionPin",
        "sourceRevisionRefs": "ExternalVersionPin[]"
      }
    },
    "TransformationStep": {
      "identity": [
        "consolidationRunId",
        "stepId"
      ],
      "required": [
        "ruleRevisionRef",
        "inputRefs",
        "outputRefs",
        "sequence"
      ],
      "optional": [
        "authorizationRef",
        "residualExplanation"
      ],
      "conditionalRequirements": {
        "authorizationRef": "required when the step is a post-cutoff adjustment"
      }
    },
    "ExternalVersionPin": {
      "required": [
        "identifier",
        "version",
        "digest"
      ],
      "optional": [
        "masterRef"
      ]
    },
    "ComparabilityBridge": {
      "identity": [
        "consolidationRunId",
        "comparedRunRef"
      ],
      "required": [
        "scopeDelta",
        "methodDelta",
        "rateDelta",
        "activityDelta",
        "nonComparabilityMarker"
      ]
    },
    "EliminationEntryProfile": {
      "base": "WM-ECO-016",
      "required": [
        "bookClass",
        "adjustmentClass",
        "consolidationRunRef",
        "scopeRevisionRef",
        "counterpartyLegRefs",
        "matchKey",
        "matchedAmount",
        "unmatchedAmount",
        "residualReason",
        "tolerancePolicyRef",
        "initiatorRef",
        "authorizationRef"
      ],
      "fixed": {
        "bookClass": "consolidation"
      },
      "cardinality": {
        "counterpartyLegRefs": 2
      },
      "enums": {
        "adjustmentClass": [
          "intercompanyRevenueCost",
          "receivablePayable",
          "investmentEquity",
          "unrealisedProfit",
          "dividend"
        ],
        "residualReason": [
          "timing",
          "fx",
          "inTransit",
          "cutoff",
          "none"
        ]
      }
    }
  },
  "invariants": [
    "Every run pins scope, framework, taxonomy, rates, mappings, cutoff and source revisions.",
    "Source postings remain immutable in their books.",
    "Transformations record input, output and rule versions.",
    "Adjustments post only to consolidation books.",
    "Every elimination cites paired evidence and explains residuals.",
    "Each entry balances within one consolidation book and one currency, inside one run, against one pinned tolerance policy revision; no cross-book or cross-currency netting; scope is not a balancing dimension.",
    "Unmatched legs remain visible breaks.",
    "Transaction, functional and presentation currencies remain explicit.",
    "Rate value, type, date, source and set version are pinned.",
    "Event, cutoff, run, issue and knowledge times remain distinct.",
    "Completed runs are immutable and corrected by successors.",
    "Restatements preserve original runs and statement editions.",
    "Post-cutoff adjustments are dated and authorized.",
    "Run identifiers and contained steps are never recycled.",
    "A run pins exactly one scope revision whose status is approved or effective at the run knowledge cut; draft revisions are not pinnable.",
    "Replay at knowledge time T resolves only revisions and pins whose recordedAt is less than or equal to T, never current configuration.",
    "A successor resolves its predecessor and never replaces it; both editions remain resolvable.",
    "A failed run emits no citable output.",
    "A retired run remains immutable and resolvable for every statement that already cites it; retirement never invalidates an existing citation.",
    "initiatorRef differs from authorizerRef, or compensatingControlRef is present."
  ],
  "holds": [
    "Registry allocation is pending and no identifier may be guessed.",
    "Independent Grok review and the single frozen semantic audit are complete; all material defects were remediated without rerun.",
    "All bases remain non-canonical reviewable drafts; provider waivers/timeouts and source/crosswalk holds remain.",
    "WM-REC-002 parent is unfrozen.",
    "No installability, canonical-completeness or publication-readiness claim is made.",
    "WM-ECO-016 self-declared omission of intercompany elimination structure remains unclosed; the profile fails if bookClass and consolidationRunRef cannot be carried without sharing source-journal identity.",
    "Chart-of-accounts/group mapping, FX rate set, taxonomy, tolerance policy, intercompany match and trial-balance sets have no allocated master; they are opaque external version pins.",
    "WM-ECO-018 COMPOSE WM-ECO-017 conflicts with WM-ECO-017 REFERENCE WM-ECO-018."
  ],
  "candidateRevision": 2,
  "status": "held",
  "installable": false,
  "presentIndependentIdentity": true
}