# EM-LND-10 provider comparison

Claude and Grok agree that Finance Landscape is a governed declaration plus immutable reproducible projection and Finance View Policy is a pinned policy/rule revision. Neither has independent subject identity, lifecycle or mastership, so no model or runtime identifier is added.

Both reviews preserve plan, account, posting, balance, statement, organization, holding and observation masters. The landscape is identified by its governed profile and complete pin set; the policy is identified by policy family and immutable revision. Identical pins reproduce the same projection. Changed pins or policy revisions issue a new projection without rewriting the prior issue.

Both providers separate plans, forecasts, postings, balances, statements, observations and derived rows. Plan/actual comparison requires pinned period, mapping, responsibility scope and currency policy. Cross-book arithmetic requires an authorized transformation. Cross-currency totals additionally require a pinned FX Rate Set and translation method while retaining source currencies.

Grok sharpened elimination and residual rules. Elimination requires Consolidation Scope, Consolidation Run, Intercompany Match, both legs and an authorized cross-book transformation. Allocation and translation produce derived rows only. Unmatched intercompany items and unallocated costs remain explicit outputs and cannot be silently absorbed.

The same dependency gaps remain: Responsibility Centre, Consolidation Scope/Run, Chart of Accounts/Mapping, Cost Allocation, Metric Definition, FX Rate Set and Intercompany Match are unallocated. Existing finance relation contradictions and missing canonical pins prevent publication. The reconciled result remains a held declarative profile.

## Frozen-audit reconciliation

The single frozen audit accepted the profile with six limits. The final candidate is citation-only for run-produced rows, constrains every row revision to the policy pin set, tests conservation only in source currency, keeps unallocated affirmative paths rehearsal-only, distinguishes raw differences from governed variance and denies operational authority from registration. No second audit was run and no identifier was added.