# Exact unsent Grok prompt — EM-FIN-04

Independent enterprise metamodel review. Do not browse, invent identifiers or claim publication readiness.

EM-FIN-04 covers FinancialStatement, ConsolidationScope, ConsolidationRun and EliminationEntry. Complete adjacent drafts cover WM-ECO-018 Financial Statement, account, journal-entry and position masters, organization/control relations, equity holdings and policy/rules.

Assess this proposal: profile WM-ECO-018 for consolidated statements; create identifier-unassigned Consolidation Scope and Consolidation Run roots; profile Elimination Entry on WM-ECO-016 within one consolidation book and run. Keep source ledgers, organizations, control, holdings and accounting policy externally mastered. Allocate no other identifier.

Separate statement/report issue from scope, run, transformation, elimination and ledger facts; legal/accounting control from common ownership; management from statutory perimeter; source postings from consolidation adjustments; event time from knowledge time; original issue from restatement. Pin books, periods, mapping/policy/framework/taxonomy/currency/rate versions, control evidence, transformations, matching, pair evidence, cutoff and authorization.

Test two ledgers, a scope change and elimination of an intercompany sale. Preserve reproducibility at the original knowledge time. Reject automatic inclusion from common owners.

Return <=900 words with: Verdict; strongest evidence; strongest counterexample; identity/mastership; statement/scope/run; perimeter/control; ledgers/transformation; elimination; currency/time/knowledge; restatement/publication; governance/assurance; scenario; at least 10 invariants; minimum model set; blockers. Explicitly decide which candidates need independent roots.