{
  "format": "vercy-model-allocation-candidate/v1",
  "contourId": "EM-FIN-04",
  "proposedName": "Consolidation Scope",
  "modelId": null,
  "registryId": null,
  "allocationState": "unassigned",
  "decision": "NEW MODEL",
  "canonicalPublishable": false,
  "identityTest": {
    "stableIdentity": "A governed consolidation scope persists across reporting periods, runs, statements and management views.",
    "versionIdentity": "Perimeter, purpose, control basis, consolidation approach or governing authority changes create immutable effective-dated revisions.",
    "independentLifecycle": [
      "draft",
      "approved",
      "effective",
      "superseded",
      "retired"
    ],
    "mastership": "group finance consolidation-governance authority"
  },
  "boundary": {
    "owns": [
      "stable scope identity",
      "purpose-qualified perimeter",
      "membership and consolidation treatment",
      "citation of control basis, authority and evidence as versioned external references",
      "effective periods and revision lineage"
    ],
    "references": [
      {
        "target": "WM-ORG-001",
        "purpose": "Included organization identity"
      },
      {
        "target": "WM-ORG-012",
        "purpose": "Control and inter-organizational relationship assertions"
      },
      {
        "target": "WM-ECO-038",
        "purpose": "Equity holding assertions used as inputs only; never a control basis"
      },
      {
        "target": "WM-KNW-012",
        "purpose": "Pinned accounting and consolidation policy"
      }
    ],
    "excludes": [
      "statement issue identity",
      "consolidation execution",
      "journal entry and elimination posting",
      "source ledger and account identity",
      "position and holding identity",
      "inbound statement citation (WM-ECO-018 cites this root; this root never references a statement issue)",
      "control assessment, voting-power determination and economic-ownership determination"
    ]
  },
  "objects": {
    "ConsolidationScope": {
      "identity": [
        "consolidationScopeId"
      ],
      "required": [
        "name",
        "purpose",
        "ownerRef",
        "status",
        "currentRevisionRef"
      ],
      "optional": [
        "successorRef"
      ],
      "lifecycle": [
        "draft",
        "active",
        "retired"
      ]
    },
    "ScopeRevision": {
      "identity": [
        "consolidationScopeId",
        "revision"
      ],
      "required": [
        "status",
        "membershipRefs",
        "recordedAt",
        "effectiveFrom",
        "contentDigest",
        "initiatorRef",
        "authorizerRef"
      ],
      "optional": [
        "effectiveTo",
        "supersedesRevision",
        "changeReason",
        "bridgeRequired",
        "compensatingControlRef"
      ],
      "lifecycle": [
        "draft",
        "approved",
        "effective",
        "superseded"
      ]
    },
    "ScopeMembership": {
      "identity": [
        "consolidationScopeId",
        "revision",
        "memberOrgRef"
      ],
      "required": [
        "purpose",
        "consolidationApproach",
        "controlBasisRef",
        "authorityRef",
        "evidenceRefs",
        "validFrom",
        "recordedAt"
      ],
      "optional": [
        "validTo",
        "ownershipAssertionRefs",
        "nonComparabilityMarker"
      ]
    }
  },
  "invariants": [
    "Statement, scope, run, elimination, posting and position have distinct identities.",
    "Every membership states purpose, consolidation approach, control basis, authority, evidence and interval.",
    "Common ownership alone never establishes membership.",
    "Economic ownership, voting power, control and consolidation treatment remain separate assertions.",
    "Management and statutory perimeters remain parallel and non-substitutable.",
    "Every run pins one immutable scope revision.",
    "Scope changes never rewrite source ledger facts.",
    "Structural changes create successor revisions and comparability bridges.",
    "Valid time and knowledge time remain distinct.",
    "Original and recalculated perimeters remain resolvable.",
    "A statement cites but never owns scope history.",
    "Access and confidentiality inherit from referenced masters.",
    "Retired identifiers and revisions remain resolvable.",
    "Scope identifiers are never recycled.",
    "Neither an ownership percentage nor any threshold establishes or refutes membership; membership requires an evidenced control basis valid in the membership interval.",
    "Replay at knowledge time T resolves only revisions and pins whose recordedAt is less than or equal to T, never current configuration.",
    "Statutory and management purposes never share a membership list, even when membership overlaps.",
    "A successor resolves its predecessor and never replaces it; both editions remain resolvable.",
    "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-ORG-012 parentage and WM-ECO-038 extension semantics remain unresolved.",
    "WM-ECO-018 checklist claims complete coverage without external review."
  ],
  "candidateRevision": 2,
  "status": "held",
  "installable": false,
  "presentIndependentIdentity": true
}