{
  "format": "vercy-enterprise-adoption-profile/v1",
  "contourId": "EM-LND-10",
  "name": "Enterprise Finance Landscape and View Policy",
  "decision": "PROFILE",
  "newRuntimeId": false,
  "bases": [
    "WM-ECO-012",
    "WM-ECO-015",
    "WM-ECO-016",
    "WM-ECO-017",
    "WM-ECO-018",
    "WM-ECO-038",
    "WM-MAT-008",
    "WM-ORG-012"
  ],
  "constraints": [
    "Finance Landscape is a governed declaration plus immutable reproducible projection and Finance View Policy is a pinned policy revision.",
    "Neither construct creates a subject root or may be re-imported as source fact.",
    "Plans, accounts, postings, balances, statement issues, organizational relations, holdings and observations retain their existing masters.",
    "Every policy revision pins book set, ledger revisions, period, cutoff, scenario, responsibility scope, framework, mapping, consolidation run, rates, transformations, eliminations, allocations and knowledge cut.",
    "Missing required pins block generation of the view.",
    "Plan, ceiling, allocation, availability, commitment, forecast, posting and cash remain parallel states with distinct authorities.",
    "Every row names exactly one book and ledger revision and responsibility uses an effective Responsibility Centre version.",
    "Cross-book plan and actual values are comparable only through a pinned authorized bridge.",
    "Consolidation perimeter membership is purpose-qualified and evidenced; common ownership alone is insufficient.",
    "Eliminations post only to consolidation books, cite both legs and expose matched, unmatched and residual amounts.",
    "Transaction, functional and presentation currencies remain explicit and every conversion pins rate type, date, source and rate-set version.",
    "Cross-currency, period, book, basis or scenario arithmetic requires a named authorized transformation.",
    "Cost allocation is analytical attribution rather than a posting and allocated plus residual equals source within one run, axis and currency.",
    "Parallel allocation axes are non-additive and untagged, unmatched and unallocated amounts remain first-class rows.",
    "Every output carries digest, input pins, policy revision, rule versions, completeness and gap or conflict register.",
    "Landscape identity is the governed profile plus the complete pin set; identical pins reproduce the same projection and changed pins create a new immutable issue.",
    "Plan, forecast and actual streams remain disjoint and comparison requires pinned period, mapping, responsibility scope and currency policy.",
    "Cross-book totals require an authorized cross-book transformation pinned by the view policy.",
    "Cross-currency totals require an authorized FX Rate Set and translation method while source currencies remain unchanged.",
    "Elimination requires pinned Consolidation Scope, Consolidation Run, Intercompany Match and both legs; unmatched items remain visible.",
    "Derived rows cite every source fact, policy revision and transformation step; restatement creates a new projection.",
    "The landscape is citation-only for run-produced elimination, allocation, translation and other derived rows; it may not recompute or remaster them.",
    "Every row ledger revision is a member of the policy-pinned ledger revision set.",
    "Allocation conservation is tested only in source currency; presentation currency is non-authoritative for conservation.",
    "Until required dependency types are allocated, affirmative comparison, elimination and allocation paths are rehearsal-only and cannot issue governed results.",
    "Without Metric Definition, plan and actual may be paired and a raw difference stated but no governed variance metric may be emitted.",
    "Registration grants no governed variance, total, elimination, allocation, disclosure or publication authority."
  ],
  "holds": [
    "Responsibility Centre, Consolidation Scope or Run, Chart Mapping, Cost Allocation, Metric Definition, FX Rate Set and Intercompany Match remain unallocated.",
    "WM-ECO-018 claims consolidation ownership despite its out-of-scope boundary.",
    "WM-ECO-018 and WM-ECO-017 composition direction and WM-ECO-015 and WM-ECO-016 relation types conflict.",
    "WM-ECO-012 has no approved outgoing relations and WM-ORG-012 parentage remains unsettled.",
    "Immutable pins, crosswalks and canonical fixtures remain incomplete.",
    "Grok independently accepted the two non-root candidate types but confirmed that the required unallocated dependencies block operational close and publication.",
    "The single frozen audit accepted the held profile with six limits; all were remediated once and the audit was not repeated."
  ],
  "version": "0.1.0",
  "assurance": "reviewable-research-profile",
  "publicationState": "published-partial",
  "runtimeId": null,
  "canonical": false,
  "installable": false
}