{ "format": "vercy-enterprise-allocation-fixtures/v1", "contourId": "EM-FIN-04", "candidateKey": "candidate-allocation-offline-consolidation-run", "cases": [ { "candidateKey": "candidate-allocation-offline-consolidation-run", "id": "run-complete-pin-set", "kind": "positive", "input": "Run R1 pins S-1 revision 2, framework IFRS-2026, taxonomy TX-2026, mapping M1, rate set FX-2026Q2, tolerance policy TOL-1, books L-STAT (EUR) revision 118 and L-MGMT (USD) revision 64, cutoff 2026-06-30T23:59:59+02:00, knowledgeCutAt 2026-07-05T09:00:00+02:00, executorRef U-41, authorizationRef U-07, contentDigest present.", "expect": "The run is accepted and reproducible from its pins alone.", "invariantRefs": [ "Every run pins scope, framework, taxonomy, rates, mappings, cutoff and source revisions" ], "expectedCode": "RUN_COMPLETE_PIN_SET" }, { "candidateKey": "candidate-allocation-offline-consolidation-run", "id": "run-missing-taxonomy-pin", "kind": "negative", "input": "Run R4 pins framework IFRS-2026 but records no taxonomyRef and no tolerancePolicyRef.", "expect": "The run is rejected as unreproducible; the pin set is incomplete.", "invariantRefs": [ "Every run pins scope, framework, taxonomy, rates, mappings, cutoff and source revisions" ], "expectedCode": "RUN_MISSING_TAXONOMY_PIN" }, { "candidateKey": "candidate-allocation-offline-consolidation-run", "id": "unversioned-external-pin", "kind": "negative", "input": "Run R5 pins the rate set as identifier 'FX-2026Q2' with no version and no digest.", "expect": "The pin is rejected; external references must be version-addressable with a digest.", "invariantRefs": [ "Rate value, type, date, source and set version are pinned" ], "expectedCode": "UNVERSIONED_EXTERNAL_PIN" }, { "candidateKey": "candidate-allocation-offline-consolidation-run", "id": "elimination-discriminator-required", "kind": "negative", "input": "An entry is posted to consolidation book CB-GRP-STAT with no bookClass and no consolidationRunRef.", "expect": "The entry is rejected; without the discriminator a consolidation adjustment is indistinguishable from a source posting.", "invariantRefs": [ "Adjustments post only to consolidation books", "Source postings remain immutable in their books" ], "expectedCode": "ELIMINATION_DISCRIMINATOR_REQUIRED" }, { "candidateKey": "candidate-allocation-offline-consolidation-run", "id": "elimination-within-tolerance", "kind": "positive", "input": "Elimination E1 in CB-GRP-STAT (EUR), run R1, adjustmentClass intercompanyRevenueCost, removes revenue 100000.00 EUR and cost 70000.00 EUR, cites legs L-STAT entry 9912 line 3 and L-MGMT entry 4471 line 1, matchKey IC-8841, matchedAmount 100000.00 EUR, unmatchedAmount 120.00 EUR, residualReason fx, tolerance policy TOL-1 threshold 250.00 EUR, initiatorRef U-41, authorizationRef U-07.", "expect": "The elimination is accepted; the 120.00 EUR residual is recorded with its reason and evaluated against TOL-1.", "invariantRefs": [ "Every elimination cites paired evidence and explains residuals", "Each entry balances within one consolidation book and one currency against one pinned tolerance policy revision" ], "expectedCode": "ELIMINATION_WITHIN_TOLERANCE" }, { "candidateKey": "candidate-allocation-offline-consolidation-run", "id": "elimination-tolerance-unpinned", "kind": "negative", "input": "Elimination E2 carries unmatchedAmount 120.00 EUR and residualReason fx but no tolerancePolicyRef.", "expect": "The elimination is rejected; tolerance is not implicit.", "invariantRefs": [ "Each entry balances against one pinned tolerance policy revision" ], "expectedCode": "ELIMINATION_TOLERANCE_UNPINNED" }, { "candidateKey": "candidate-allocation-offline-consolidation-run", "id": "cross-book-netting", "kind": "negative", "input": "Elimination E3 nets a leg in source book L-STAT against a leg in consolidation book CB-GRP-STAT.", "expect": "The entry is rejected; no cross-book netting and no posting into a source book.", "invariantRefs": [ "Eliminations post only to consolidation books", "No cross-book or cross-currency netting" ], "expectedCode": "CROSS_BOOK_NETTING" }, { "candidateKey": "candidate-allocation-offline-consolidation-run", "id": "cross-currency-balance", "kind": "negative", "input": "Elimination E4 balances a 100000.00 EUR leg against a 108000.00 USD leg with no transaction, functional and presentation currency roles and no rate pin.", "expect": "The entry is rejected; balancing is single-currency and currency roles plus rate pins are explicit.", "invariantRefs": [ "Transaction, functional and presentation currencies remain explicit" ], "expectedCode": "CROSS_CURRENCY_BALANCE" }, { "candidateKey": "candidate-allocation-offline-consolidation-run", "id": "failed-run-not-citable", "kind": "negative", "input": "Statement edition A1.1 cites run R6 whose status is failed.", "expect": "The citation is rejected; a failed run emits no citable output.", "invariantRefs": [ "A failed run emits no citable output" ], "expectedCode": "FAILED_RUN_NOT_CITABLE" }, { "candidateKey": "candidate-allocation-offline-consolidation-run", "id": "retired-run-citation-durability", "kind": "positive", "input": "Run R1 is retired on 2026-12-01T09:00:00+02:00 after A1.1 has cited it.", "expect": "R1 remains immutable and resolvable; the existing citation stays valid and the identifier is never recycled.", "invariantRefs": [ "A retired run remains immutable and resolvable for every statement that already cites it", "Run identifiers and contained steps are never recycled" ], "expectedCode": "RETIRED_RUN_CITATION_DURABILITY" }, { "candidateKey": "candidate-allocation-offline-consolidation-run", "id": "successor-lineage-bidirectional", "kind": "positive", "input": "Run R2 corrects R1 with restatementClass 'errorCorrection' and a recorded restatementReason.", "expect": "R2 records supersedesRunRef R1 and R1 records successorRunRef R2; both runs resolve independently and neither is overwritten.", "invariantRefs": [ "A successor resolves its predecessor and never replaces it", "Completed runs are immutable and corrected by successors" ], "expectedCode": "SUCCESSOR_LINEAGE_BIDIRECTIONAL" }, { "candidateKey": "candidate-allocation-offline-consolidation-run", "id": "post-cutoff-adjustment-authorized", "kind": "negative", "input": "A transformation step applying an adjustment dated 2026-07-12T10:00:00+02:00, after cutoff 2026-06-30T23:59:59+02:00, carries no authorizationRef.", "expect": "The step is rejected; post-cutoff adjustments are dated and authorized and are never backdated into R1.", "invariantRefs": [ "Post-cutoff adjustments are dated and authorized" ], "expectedCode": "POST_CUTOFF_ADJUSTMENT_AUTHORIZED" }, { "candidateKey": "candidate-allocation-offline-consolidation-run", "id": "initiator-equals-authorizer", "kind": "negative", "input": "Run R7 records executorRef U-41 and authorizationRef U-41 with no compensatingControlRef.", "expect": "The run is rejected; initiator and authorizer are separated or a compensating control is recorded.", "invariantRefs": [ "initiatorRef differs from authorizerRef, or compensatingControlRef is present" ], "expectedCode": "INITIATOR_EQUALS_AUTHORIZER" }, { "candidateKey": "candidate-allocation-offline-consolidation-run", "id": "comparability-bridge-required", "kind": "positive", "input": "R2 pins S-1 revision 3, which removes a disposed subsidiary, and is compared with R1 on S-1 revision 2.", "expect": "A ComparabilityBridge for (R2, R1) records scopeDelta, methodDelta, rateDelta, activityDelta and a nonComparabilityMarker; results across the two scope revisions are not additive.", "invariantRefs": [ "Scope changes produce comparability bridges" ], "expectedCode": "COMPARABILITY_BRIDGE_REQUIRED" } ] }