{
  "format": "vercy-enterprise-profile-candidate/v1",
  "contourId": "EM-FIN-04",
  "name": "Enterprise Consolidated Financial Statement and Elimination Binding",
  "decision": "PROFILE",
  "newRuntimeId": false,
  "bases": [
    "WM-ECO-018",
    "WM-ECO-015",
    "WM-ECO-016",
    "WM-ECO-017",
    "WM-ORG-001",
    "WM-ORG-012",
    "WM-ECO-038",
    "WM-KNW-012"
  ],
  "constraints": [
    "WM-ECO-018 must be narrowed to report and issue identity plus citation of consolidation outputs; until that narrowing is recorded in the base, this profile is non-installable.",
    "WM-ECO-016 owns balanced journal entries; elimination entries are constrained to one consolidation book and run.",
    "Source ledgers, accounts, positions, organizations, holdings and control assertions retain their mastership.",
    "Every elimination cites both counterparty legs, matching key, matched and unmatched amounts, residual reason and authorization.",
    "Consolidation adjustments never rewrite source entries.",
    "Approval, assurance, issue, filing and publication remain independent states.",
    "WM-ECO-018 cites exactly one immutable scope revision and completed consolidation run for an edition; scope and run never reference the statement issue.",
    "Elimination Entry carries bookClass=consolidation and consolidationRunRef without sharing source-journal identity; if WM-ECO-016 cannot carry both, this profile fails and no identifier is allocated.",
    "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.",
    "Original issue and restatement are distinct immutable editions; successor editions cite and never overwrite predecessors."
  ],
  "holds": [
    "Consolidation Scope and Consolidation Run remain identifier-unassigned.",
    "Independent Grok review and the single frozen audit are complete; 17 defects were remediated without rerun.",
    "WM-ECO-018 serviceLayers ownership claim contradicts its out_of_scope declaration and remains unresolved.",
    "All bases are non-canonical reviewable drafts; waivers, provider timeouts, source and crosswalk holds remain.",
    "WM-REC-002 parent is unfrozen.",
    "WM-ECO-018 checklist claims every dimension covered without external review.",
    "No installability, canonical-completeness or publication-readiness claim is made."
  ],
  "candidateRevision": 2,
  "status": "held",
  "canonicalPublishable": false,
  "allocationState": "unassigned",
  "installable": false,
  "constraintsAreNonExhaustive": false,
  "profileFields": {
    "WM-ECO-016": {
      "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"
        ]
      }
    },
    "WM-ECO-018": {
      "required": [
        "scopeRevisionRef",
        "consolidationRunRef",
        "frameworkRef",
        "taxonomyRef",
        "rateSetRef",
        "ledgerRevisionRefs",
        "knowledgeCutAt"
      ]
    }
  },
  "invariants": [
    "Statement, scope, run, elimination, source posting and position retain distinct identities.",
    "Statement identity does not contain scope, run, transformation or ledger facts.",
    "Approval, assurance, issue, filing and publication remain independent states.",
    "Restatements append editions and preserve originals.",
    "Publication never erases a prior or recalculated edition.",
    "Every statement pins scope, method/framework, taxonomy, rate set, run and ledger revisions.",
    "Assurance engagements remain external and pin exact run and statement versions.",
    "A statement cites but never owns scope history.",
    "Source postings are never mutated by consolidation.",
    "No identifier is allocated in this profile."
  ],
  "basePins": [
    {
      "modelId": "WM-ECO-018",
      "version": null,
      "digest": null,
      "verification": "unverified-current-draft"
    },
    {
      "modelId": "WM-ECO-015",
      "version": null,
      "digest": null,
      "verification": "unverified-current-draft"
    },
    {
      "modelId": "WM-ECO-016",
      "version": null,
      "digest": null,
      "verification": "unverified-current-draft"
    },
    {
      "modelId": "WM-ECO-017",
      "version": null,
      "digest": null,
      "verification": "unverified-current-draft"
    },
    {
      "modelId": "WM-ORG-001",
      "version": null,
      "digest": null,
      "verification": "unverified-current-draft"
    },
    {
      "modelId": "WM-ORG-012",
      "version": null,
      "digest": null,
      "verification": "unverified-current-draft"
    },
    {
      "modelId": "WM-ECO-038",
      "version": null,
      "digest": null,
      "verification": "unverified-current-draft"
    },
    {
      "modelId": "WM-KNW-012",
      "version": null,
      "digest": null,
      "verification": "unverified-current-draft"
    }
  ]
}