# Vercy AI instruction - YAML 1.2 (JSON-compatible) { "vercy": "1.0-draft", "publication": { "status": "published", "adjudicationStatus": "reviewable-draft", "publishableCanonical": false, "generatedAt": "2026-10-06T13:41:28Z", "synthesisSha256": "262dcf3a4451b9fa356997614e1d7f3702eb936a9250bd034e99a67f53d8edf0", "providerMode": "single-provider-waiver", "providers": [ "Codex" ], "waivedProviders": [ "Claude", "Grok" ] }, "metaModel": { "id": "WM-XCT-014", "registryId": "vr.wm-xct-014", "name": "Ledger / Account", "version": "0.3.0-reviewable", "previousVersions": [ { "version": "0.2.0-legacy", "url": "/models/world-r2-ledger-and-account/" } ], "entryKind": "pattern", "family": "World Models", "category": "Cross-cutting context", "industry": [ "Cross-industry" ], "domain": [ "XCT.LED" ], "tags": [ "ledger", "account", "xct.led" ], "status": "published" }, "canonicalUrl": "https://ver.cy/models/wm-xct-014-ledger-account/", "sourceUrl": "https://github.com/ver-cy/world-models/tree/feat/mega-model-registry/research/runs/wm-xct-014", "model": { "registry_id": "vr.wm-xct-014", "model_id": "WM-XCT-014", "name": "Ledger / Account", "entry_kind": "pattern", "purpose": "Specify reusable accounts, balanced quantity postings, reproducible positions and reconciliation evidence within a governed book.", "scope_statement": "A format-neutral pattern instantiated by a ledger operator for one identified book and pinned accounting profile. Its local records describe accounts, accepted posting groups and derived views. Balanced append and correction rules are proposed adoption constraints, not claims that every ledger or source standard has this design. A posting records an assertion; it does not by itself transfer ownership, execute payment or establish settlement finality.", "in_scope": [ "Book and account identity, purpose, dimensions, unit and sign conventions, operator and optional party bindings", "Balanced posting groups, validation and authority evidence, acceptance identity, replay handling, accounting time and linked corrections", "Derived balances and statements, reconciliation results, provenance, controlled access and record continuity" ], "out_of_scope": [ "Financial product contracts, customer onboarding, ownership title and party identity master lifecycles", "Clearing, netting, payment execution, settlement finality, foreign-exchange trading and physical stock movement execution", "Distributed consensus, token issuance, smart contracts, generic event storage, access enforcement and audit-log infrastructure", "Financial statement recognition and valuation policy, tax compliance certification, universal charts of accounts and executable runtime implementation" ], "boundary_notes": [ { "neighbor": "WM-ECO-015 Financial Account", "distinction": "A financial account can bind to ledger positions but owns its product, holder and contractual lifecycle. Internal expense, control or statistical accounts need no beneficial holder. The registry contains_ids candidate is not mandatory generic containment.", "source_refs": [ "SRC-001", "SRC-002" ] }, { "neighbor": "WM-ECO-016 Financial Transaction / Journal Entry", "distinction": "The generic posting shape is an instantiation contract for typed financial entries; reuse an authoritative entry reference when that model is adopted. Do not create competing financial transaction masters or assume one commercial event produces exactly one journal group.", "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] }, { "neighbor": "WM-ECO-010 Clearing / Settlement", "distinction": "The R2 split keeps the generic ledger here. External settlement status and references may be recorded but acceptance, balance or matching cannot establish settlement finality.", "source_refs": [ "SRC-003", "SRC-005" ] }, { "neighbor": "WM-XCT-013 Registry Pattern; WM-XCT-015 Event Register", "distinction": "Reuse registry identity and governance and reference event evidence. The ledger adds book-specific arithmetic; it neither universally establishes legal title nor requires a public event stream.", "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ] }, { "neighbor": "WM-XCT-016 Identity Register; WM-XCT-001 Ownership / Stewardship; WM-XCT-002 Access Contract / Consent; WM-XCT-004 Access Audit; WM-XCT-035 Retention / Disposition", "distinction": "Carry scoped references and ledger requirements only. Identity proof, grants, enforcement, audit-trail execution and disposition decisions remain externally mastered.", "source_refs": [ "SRC-005", "SRC-007" ] }, { "neighbor": "WM-XCT-032 Currency / Monetary Value; WM-VRT-010 Distributed Ledger Network", "distinction": "Monetary unit and valuation profiles are referenced where applicable. Physical units require their own schemes. No distributed network or consensus mechanism is required by this pattern.", "source_refs": [ "SRC-001", "SRC-004", "SRC-007" ] } ] }, "sources": [ { "id": "SRC-001", "title": "XBRL Global Ledger Taxonomy Framework 2015", "organization": "XBRL International", "url": "https://www.xbrl.org/int/gl/2015-03-25/gl-framework-REC-2015-03-25.html", "version_or_date": "Recommendation 2015-03-25", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-10-06T13:39:52Z", "relevance": "Summary Taxonomy Information supports modular accounting and operational data, multicurrency and reporting alignment. It does not prescribe the proposed append protocol." }, { "id": "SRC-002", "title": "XBRL GL Working Group Note - Amazing Account", "organization": "XBRL International", "url": "https://www.xbrl.org/GLWGNotes/XBRL-GL-WGN-Amazing_Account-2007-07-08.htm", "version_or_date": "Working Group Note 2007-07-08; nonnormative", "source_type": "first-party-doc", "primary_source": true, "authority_tier": 2, "accessed_at": "2026-10-06T13:39:52Z", "relevance": "Sections 4-6 distinguish bookkeeping accounts, subaccounts, statistical classifications and reporting hierarchies. An account need not denote a holder-owned financial product." }, { "id": "SRC-003", "title": "UN/EDIFACT Accounting entries message ENTREC", "organization": "United Nations Economic Commission for Europe", "url": "https://service.unece.org/trade/untdid/d18a/trmd/entrec_c.htm", "version_or_date": "D.18A revision 2, 2018-05-04", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-10-06T13:39:52Z", "relevance": "Sections 1.3 and 4.1 describe journal entries, account legs, dates, debit/credit amounts, references, currencies, quantities and control totals. Messaging is not a settlement or concurrency protocol." }, { "id": "SRC-004", "title": "The International System of Units (SI)", "organization": "International Bureau of Weights and Measures", "url": "https://www.bipm.org/documents/d/guest/si-brochure-9-en-pdf", "version_or_date": "9th edition, version 4.01 EN, June 2026 as retrieved", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-10-06T13:39:52Z", "relevance": "Sections 5.4.1-5.4.2 separate quantity, numerical value and unit. Supports physical-unit semantics only; no authority over currencies, entitlement classes or ledger balancing." }, { "id": "SRC-005", "title": "PROV-O: The PROV Ontology", "organization": "World Wide Web Consortium", "url": "https://www.w3.org/TR/prov-o/", "version_or_date": "Recommendation 2013-04-30", "source_type": "ontology", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-10-06T13:39:52Z", "relevance": "Entity, activity, attribution, derivation and revision vocabulary supports source-to-posting-to-report provenance. Provenance neither proves truth nor specifies accounting corrections." }, { "id": "SRC-006", "title": "Date and Time on the Internet: Timestamps", "organization": "Internet Engineering Task Force", "url": "https://www.rfc-editor.org/rfc/rfc3339.txt", "version_or_date": "RFC 3339, July 2002", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-10-06T13:39:52Z", "relevance": "Section 5.6 defines timestamp syntax with seconds and offsets. Accounting dates, period calendars and posting order need separate local semantics." }, { "id": "SRC-007", "title": "Security and Privacy Controls for Information Systems and Organizations", "organization": "National Institute of Standards and Technology", "url": "https://nvlpubs.nist.gov/nistpubs/SpecialPublications/NIST.SP.800-53r5.pdf", "version_or_date": "SP 800-53 Revision 5, September 2020, updates as of 2020-12-10; pinned PDF", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-10-06T13:39:52Z", "relevance": "AC-3, AC-5, AC-6, AU-9, AU-11 and SI-12 provide control design inputs for access, separation of duties, audit protection and governed retention. Not a ledger standard or universal legal retention rule." } ], "structure": { "bundles": [ { "id": "identity-bundle", "name": "Book and account context", "description": "Establish the book boundary and account catalogue.", "rationale": "Distinct account purposes and roles prevent financial-product assumptions.", "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-007" ], "layers": [ { "id": "book-layer", "name": "Identity and classification", "description": "Define the authoritative book namespace, purpose and pinned profile; a generic ledger is not necessarily a bank account or distributed network.", "source_refs": [ "SRC-001", "SRC-002" ], "findings": [ { "id": "book-finding", "name": "Book identity and profile", "description": "Define the authoritative book namespace, purpose and pinned profile; a generic ledger is not necessarily a bank account or distributed network.", "source_refs": [ "SRC-001", "SRC-002" ], "questions": [ { "id": "book-question-1", "text": "Which master identifier and namespace distinguish this book from its replicas and earlier migrations?", "kind": "identity", "answer_data": [ "book-data-1" ] }, { "id": "book-question-2", "text": "Which accounting profile and revision define the book purpose, dimensions and eligible account classes?", "kind": "classification", "answer_data": [ "book-data-2" ] }, { "id": "book-question-3", "text": "Which designated role operates the book and which authority makes its records authoritative within the stated scope?", "kind": "ownership", "answer_data": [ "book-data-3" ] }, { "id": "book-question-4", "text": "Which imported aliases refer to this same book and which refer only to a reporting projection?", "kind": "interoperability", "answer_data": [ "book-data-4" ] } ], "data_elements": [ { "id": "book-data-1", "name": "Book identity", "description": "Master book ID, issuer namespace and alias bindings", "value_kind": "identifier", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-001", "SRC-002" ] }, { "id": "book-data-2", "name": "Profile binding", "description": "Profile ID, revision, scope, dimension scheme and account classification rules", "value_kind": "reference", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-001", "SRC-002" ] }, { "id": "book-data-3", "name": "Stewardship binding", "description": "Operator role, mandate reference, system of record and limits of authority", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-001", "SRC-002" ] }, { "id": "book-data-4", "name": "Alias map", "description": "External book identifiers, equivalence basis and projection distinctions", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-001", "SRC-002" ] } ], "artifacts": [ { "id": "book-artifact", "name": "Book profile record", "description": "Candidate governed record for book identity and profile. It records assertions and evidence, not automatic operational authority.", "media_or_form": [ "Structured record", "Human-readable projection" ], "serial": true, "identity_strategy": "Authoritative master-system identifier scoped by book, then governed IRI, then assigned UUID or ULID. Keep stable identity separate from immutable revision and sequence; a date is not an identity.", "source_refs": [ "SRC-001", "SRC-002" ] } ], "inline_only_rationale": null } ] }, { "id": "account-layer", "name": "Account catalogue", "description": "Represent an account as a position bucket qualified by its book and chart. Holder, controller and posting authority are distinct; some internal accounts have no holder.", "source_refs": [ "SRC-002", "SRC-003", "SRC-007" ], "findings": [ { "id": "account-finding", "name": "Account identity and participation", "description": "Represent an account as a position bucket qualified by its book and chart. Holder, controller and posting authority are distinct; some internal accounts have no holder.", "source_refs": [ "SRC-002", "SRC-003", "SRC-007" ], "questions": [ { "id": "account-question-1", "text": "Which book-qualified account identifier remains stable when its label or chart code changes?", "kind": "identity", "answer_data": [ "account-data-1" ] }, { "id": "account-question-2", "text": "Which parent, segment, control-account and optional holder references apply without merging their identities?", "kind": "relationship", "answer_data": [ "account-data-2" ] }, { "id": "account-question-3", "text": "What evidence permits opening, suspending or closing this account, including residual positions and unresolved discrepancies?", "kind": "lifecycle", "answer_data": [ "account-data-3" ] }, { "id": "account-question-4", "text": "Which roles may prepare, approve or post to this account and where are delegation and separation-of-duty limits recorded?", "kind": "authority", "answer_data": [ "account-data-4" ] } ], "data_elements": [ { "id": "account-data-1", "name": "Account identity", "description": "Book reference, master account ID and separately versioned chart code", "value_kind": "identifier", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-002", "SRC-003", "SRC-007" ] }, { "id": "account-data-2", "name": "Account relations", "description": "Parent account, segment dimensions, control-account relation and optional external party/financial-account references", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-002", "SRC-003", "SRC-007" ] }, { "id": "account-data-3", "name": "Account lifecycle", "description": "State, effective dates, reason, approver and profile-specific closure conditions; zero balance is not a universal rule", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-002", "SRC-003", "SRC-007" ] }, { "id": "account-data-4", "name": "Account authority", "description": "Role bindings, authority references, amount/scope limits and independent approval requirements", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-002", "SRC-003", "SRC-007" ] } ], "artifacts": [ { "id": "account-artifact", "name": "Account definition revision", "description": "Candidate governed record for account identity and participation. It records assertions and evidence, not automatic operational authority.", "media_or_form": [ "Structured record", "Human-readable projection" ], "serial": true, "identity_strategy": "Authoritative master-system identifier scoped by book, then governed IRI, then assigned UUID or ULID. Keep stable identity separate from immutable revision and sequence; a date is not an identity.", "source_refs": [ "SRC-002", "SRC-003", "SRC-007" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "posting-bundle", "name": "Quantity and posting rules", "description": "Define comparable quantities and the complete balancing group.", "rationale": "Arithmetic requires explicit units, partition and sign conventions.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004" ], "layers": [ { "id": "quantity-layer", "name": "Measurement profile", "description": "Keep numerical value, unit scheme, asset or entitlement class and valuation basis separate. Currency is not an SI unit and equal units do not make different goods interchangeable.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004" ], "findings": [ { "id": "quantity-finding", "name": "Quantity identity and precision", "description": "Keep numerical value, unit scheme, asset or entitlement class and valuation basis separate. Currency is not an SI unit and equal units do not make different goods interchangeable.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004" ], "questions": [ { "id": "quantity-question-1", "text": "Which quantity kind, asset class and unit scheme make two amounts eligible for aggregation?", "kind": "measurement", "answer_data": [ "quantity-data-1" ] }, { "id": "quantity-question-2", "text": "Which exact decimal scale, rounding rule and allowed range prevent silent precision loss?", "kind": "constraint", "answer_data": [ "quantity-data-2" ] }, { "id": "quantity-question-3", "text": "Which dated rate or unit conversion connects original and reporting amounts without replacing either value?", "kind": "measurement", "answer_data": [ "quantity-data-3" ] }, { "id": "quantity-question-4", "text": "How are incompatible units, missing rates and materially uncertain physical measurements refused or qualified?", "kind": "exception", "answer_data": [ "quantity-data-4" ] } ], "data_elements": [ { "id": "quantity-data-1", "name": "Quantity key", "description": "Quantity kind, asset or entitlement class, unit code, scheme and revision; optional lot or restriction dimension", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-004" ] }, { "id": "quantity-data-2", "name": "Precision policy", "description": "Decimal coefficient and scale or exact decimal string, range, rounding mode, permitted remainder treatment and overflow rejection", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-004" ] }, { "id": "quantity-data-3", "name": "Conversion evidence", "description": "Original and converted amount, source and target units, rate, direction, effective date, source and rounding residual", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-004" ] }, { "id": "quantity-data-4", "name": "Quantity exceptions", "description": "Refusal reason or approved qualification, measurement evidence, uncertainty and profile treatment", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-004" ] } ], "artifacts": [ { "id": "quantity-artifact", "name": "Quantity and conversion profile", "description": "Candidate governed record for quantity identity and precision. It records assertions and evidence, not automatic operational authority.", "media_or_form": [ "Structured record", "Human-readable projection" ], "serial": true, "identity_strategy": "Authoritative master-system identifier scoped by book, then governed IRI, then assigned UUID or ULID. Keep stable identity separate from immutable revision and sequence; a date is not an identity.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004" ] } ], "inline_only_rationale": null } ] }, { "id": "balance-rule-layer", "name": "Posting composition", "description": "Proposed core profile: accept a group of at least two legs only when its signed sum is zero in each declared balancing partition after explicit conversion and rounding policy. Physical production or loss needs classified counterpart accounts; conservation is bookkeeping, not proof of physical conservation.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004" ], "findings": [ { "id": "balance-rule-finding", "name": "Posting group invariant", "description": "Proposed core profile: accept a group of at least two legs only when its signed sum is zero in each declared balancing partition after explicit conversion and rounding policy. Physical production or loss needs classified counterpart accounts; conservation is bookkeeping, not proof of physical conservation.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004" ], "questions": [ { "id": "balance-rule-question-1", "text": "Which group identifier and distinct line identifiers bind all legs to one proposed posting?", "kind": "composition", "answer_data": [ "balance-rule-data-1" ] }, { "id": "balance-rule-question-2", "text": "Which debit-credit sign convention and balancing partition must sum to zero before the group is accepted?", "kind": "constraint", "answer_data": [ "balance-rule-data-2" ] }, { "id": "balance-rule-question-3", "text": "Which counterpart and explicit rounding legs represent issuance, consumption, gain or loss under the selected profile?", "kind": "requirement", "answer_data": [ "balance-rule-data-3" ] }, { "id": "balance-rule-question-4", "text": "Which failures reject unknown accounts, incompatible dimensions, duplicate line IDs or unbalanced totals?", "kind": "validation", "answer_data": [ "balance-rule-data-4" ] } ], "data_elements": [ { "id": "balance-rule-data-1", "name": "Posting structure", "description": "Group ID, ordered line IDs, account references, quantity keys and exact amounts", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-004" ] }, { "id": "balance-rule-data-2", "name": "Balance invariant", "description": "Sign convention, partition dimensions, converted balancing unit where applicable, leg count and exact sum", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-004" ] }, { "id": "balance-rule-data-3", "name": "Counterpart rules", "description": "Approved account classes, reason codes and authorized rounding or adjustment basis; no implicit plug amount", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-004" ] }, { "id": "balance-rule-data-4", "name": "Posting validation", "description": "Check identifiers, line-specific diagnostics, refused payload digest and selected profile revision", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-004" ] } ], "artifacts": [ { "id": "balance-rule-artifact", "name": "Posting candidate and validation report", "description": "Candidate governed record for posting group invariant. It records assertions and evidence, not automatic operational authority.", "media_or_form": [ "Structured record", "Human-readable projection" ], "serial": true, "identity_strategy": "Authoritative master-system identifier scoped by book, then governed IRI, then assigned UUID or ULID. Keep stable identity separate from immutable revision and sequence; a date is not an identity.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "admission-bundle", "name": "Acceptance and accounting time", "description": "Record admission evidence and distinguish temporal axes.", "rationale": "A proposal, a durable append and an economically effective movement are different claims.", "source_refs": [ "SRC-003", "SRC-005", "SRC-006", "SRC-007" ], "layers": [ { "id": "acceptance-layer", "name": "Posting acceptance", "description": "Proposed acceptance protocol distinguishes mutable proposals from accepted immutable economic legs. A complete group is accepted once or refused; infrastructure must prove atomicity and replay behavior before adoption.", "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ], "findings": [ { "id": "acceptance-finding", "name": "Controlled append and replay", "description": "Proposed acceptance protocol distinguishes mutable proposals from accepted immutable economic legs. A complete group is accepted once or refused; infrastructure must prove atomicity and replay behavior before adoption.", "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ], "questions": [ { "id": "acceptance-question-1", "text": "Which states distinguish prepared, approved, rejected and accepted groups without implying settlement?", "kind": "state", "answer_data": [ "acceptance-data-1" ] }, { "id": "acceptance-question-2", "text": "What atomic acceptance evidence proves all validated legs were recorded together against the expected book revision?", "kind": "process", "answer_data": [ "acceptance-data-2" ] }, { "id": "acceptance-question-3", "text": "How does the operator resolve a retry with the same idempotency key and either identical or changed content?", "kind": "exception", "answer_data": [ "acceptance-data-3" ] }, { "id": "acceptance-question-4", "text": "What independent authorization and recovery evidence is required when approval changes or a write fails midway?", "kind": "security", "answer_data": [ "acceptance-data-4" ] } ], "data_elements": [ { "id": "acceptance-data-1", "name": "Acceptance state", "description": "Profile state with decision evidence and permitted transition graph", "value_kind": "code", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ] }, { "id": "acceptance-data-2", "name": "Append receipt", "description": "Expected revision, accepted group ID, ledger sequence, payload digest, authority decision and durable commit receipt", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ] }, { "id": "acceptance-data-3", "name": "Replay rule", "description": "Book-scoped idempotency key, canonical payload digest, original outcome, conflict refusal and unknown-outcome query path", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ] }, { "id": "acceptance-data-4", "name": "Admission control", "description": "Approval binding to digest, role separation, expiry, refusal record and recovery evidence; no success without confirmed complete commit", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ] } ], "artifacts": [ { "id": "acceptance-artifact", "name": "Posting acceptance receipt", "description": "Candidate governed record for controlled append and replay. It records assertions and evidence, not automatic operational authority.", "media_or_form": [ "Structured record", "Human-readable projection" ], "serial": true, "identity_strategy": "Authoritative master-system identifier scoped by book, then governed IRI, then assigned UUID or ULID. Keep stable identity separate from immutable revision and sequence; a date is not an identity.", "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ] } ], "inline_only_rationale": null } ] }, { "id": "time-layer", "name": "Temporal classification", "description": "Distinguish economic occurrence, accounting date, value date, recorded instant and ingestion instant. Sequence, not a date or wall-clock timestamp alone, establishes local append order.", "source_refs": [ "SRC-003", "SRC-006" ], "findings": [ { "id": "time-finding", "name": "Accounting dates and periods", "description": "Distinguish economic occurrence, accounting date, value date, recorded instant and ingestion instant. Sequence, not a date or wall-clock timestamp alone, establishes local append order.", "source_refs": [ "SRC-003", "SRC-006" ], "questions": [ { "id": "time-question-1", "text": "Which occurrence, value and accounting dates differ from recorded and observed timestamps for this entry?", "kind": "temporal", "answer_data": [ "time-data-1" ] }, { "id": "time-question-2", "text": "Which calendar, time zone and boundary convention assign an accounting date to a period?", "kind": "temporal", "answer_data": [ "time-data-2" ] }, { "id": "time-question-3", "text": "Which authorization permits a late entry, adjustment or reopening of a locked accounting period?", "kind": "authority", "answer_data": [ "time-data-3" ] }, { "id": "time-question-4", "text": "Which sequence and cut-off distinguish what was economically effective from what was known when a report was prepared?", "kind": "quality", "answer_data": [ "time-data-4" ] } ], "data_elements": [ { "id": "time-data-1", "name": "Time axes", "description": "Optional occurrence instant, value date, accounting date, recordedAt and observedAt; preserve unknown precision", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-003", "SRC-006" ] }, { "id": "time-data-2", "name": "Period binding", "description": "Fiscal calendar version, time zone where needed, period ID and inclusive/exclusive boundary rules", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-003", "SRC-006" ] }, { "id": "time-data-3", "name": "Period control", "description": "Open/locked state, close evidence, late-entry treatment, reopening mandate and resulting revision", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-003", "SRC-006" ] }, { "id": "time-data-4", "name": "Knowledge cut-off", "description": "Book sequence watermark, effective-time selection, observation watermark and missing-history limitations", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-003", "SRC-006" ] } ], "artifacts": [ { "id": "time-artifact", "name": "Period and cut-off record", "description": "Candidate governed record for accounting dates and periods. It records assertions and evidence, not automatic operational authority.", "media_or_form": [ "Structured record", "Human-readable projection" ], "serial": true, "identity_strategy": "Authoritative master-system identifier scoped by book, then governed IRI, then assigned UUID or ULID. Keep stable identity separate from immutable revision and sequence; a date is not an identity.", "source_refs": [ "SRC-003", "SRC-006" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "continuity-bundle", "name": "Corrections and positions", "description": "Trace adjustments and derive qualified positions.", "rationale": "An evidenced correction history makes snapshots reproducible within their retained scope.", "source_refs": [ "SRC-001", "SRC-003", "SRC-005", "SRC-007" ], "layers": [ { "id": "correction-layer", "name": "Correction history", "description": "Retain accepted economic legs during the required retention period and express their correction through new linked groups. A correction may be full reversal, partial adjustment or replacement under a pinned profile; it does not erase original facts or undo an external transaction.", "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ], "findings": [ { "id": "correction-finding", "name": "Linked correction and reversal", "description": "Retain accepted economic legs during the required retention period and express their correction through new linked groups. A correction may be full reversal, partial adjustment or replacement under a pinned profile; it does not erase original facts or undo an external transaction.", "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ], "questions": [ { "id": "correction-question-1", "text": "Which accepted group and lines are corrected and which new groups carry the adjustment?", "kind": "relationship", "answer_data": [ "correction-data-1" ] }, { "id": "correction-question-2", "text": "Which signs, amounts and remaining unreversed quantity prevent accidental double compensation?", "kind": "constraint", "answer_data": [ "correction-data-2" ] }, { "id": "correction-question-3", "text": "Who approved the correction and its accounting period when the original period is closed?", "kind": "authority", "answer_data": [ "correction-data-3" ] }, { "id": "correction-question-4", "text": "How can a reader reconstruct both the original report and the restated effect without treating a reversal as deletion?", "kind": "evidence", "answer_data": [ "correction-data-4" ] } ], "data_elements": [ { "id": "correction-data-1", "name": "Correction links", "description": "Original group/line IDs, new group IDs, reason, scope and full/partial/replacement classification", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ] }, { "id": "correction-data-2", "name": "Correction invariant", "description": "Original amounts, cumulative authorized adjustments, remaining correctable amount and profile over-correction rule", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ] }, { "id": "correction-data-3", "name": "Correction approval", "description": "Approver role, reason evidence, permitted period, policy revision and approval bound to correction digest", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ] }, { "id": "correction-data-4", "name": "Correction lineage", "description": "Original snapshot and revision, included correction IDs, effective cut-off and stated impact", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ] } ], "artifacts": [ { "id": "correction-artifact", "name": "Correction chain record", "description": "Candidate governed record for linked correction and reversal. It records assertions and evidence, not automatic operational authority.", "media_or_form": [ "Structured record", "Human-readable projection" ], "serial": true, "identity_strategy": "Authoritative master-system identifier scoped by book, then governed IRI, then assigned UUID or ULID. Keep stable identity separate from immutable revision and sequence; a date is not an identity.", "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ] } ], "inline_only_rationale": null } ] }, { "id": "position-layer", "name": "Balance derivation", "description": "Derive a position from an evidenced opening checkpoint and qualifying accepted legs, using the profile sign convention. Carry pending or reserved amounts separately; they are not automatically spendable or settled balances.", "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ], "findings": [ { "id": "position-finding", "name": "Reproducible account positions", "description": "Derive a position from an evidenced opening checkpoint and qualifying accepted legs, using the profile sign convention. Carry pending or reserved amounts separately; they are not automatically spendable or settled balances.", "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ], "questions": [ { "id": "position-question-1", "text": "Which opening checkpoint plus selected signed legs produces this account position?", "kind": "measurement", "answer_data": [ "position-data-1" ] }, { "id": "position-question-2", "text": "Which economic cut-off and recorded sequence watermark qualify the reported position?", "kind": "temporal", "answer_data": [ "position-data-2" ] }, { "id": "position-question-3", "text": "How does recomputation compare with the stored snapshot without double-counting opening entries or reversals?", "kind": "quality", "answer_data": [ "position-data-3" ] }, { "id": "position-question-4", "text": "Which balance type and external restrictions prevent a book balance from being read as available funds or settled holdings?", "kind": "definition", "answer_data": [ "position-data-4" ] } ], "data_elements": [ { "id": "position-data-1", "name": "Derivation inputs", "description": "Checkpoint reference and covered sequence, subsequent accepted group/line IDs, exact values, sign convention and quantity partition", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] }, { "id": "position-data-2", "name": "Position cut-off", "description": "Effective-date filter, sequence watermark, profile revision and whether subsequent corrections are excluded", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] }, { "id": "position-data-3", "name": "Recomputation proof", "description": "Derived amount, stored amount, difference, input completeness, checkpoint boundary and computation version", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] }, { "id": "position-data-4", "name": "Balance semantics", "description": "Book/pending/reserved classification, external restriction references and explicit absence of a spendability or finality claim", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] } ], "artifacts": [ { "id": "position-artifact", "name": "Balance snapshot and derivation manifest", "description": "Candidate governed record for reproducible account positions. It records assertions and evidence, not automatic operational authority.", "media_or_form": [ "Structured record", "Human-readable projection" ], "serial": true, "identity_strategy": "Authoritative master-system identifier scoped by book, then governed IRI, then assigned UUID or ULID. Keep stable identity separate from immutable revision and sequence; a date is not an identity.", "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "assurance-bundle", "name": "Statements and reconciliation", "description": "Provide scoped reports and discrepancy evidence.", "rationale": "Agreement of totals or external records has explicit limits and does not prove settlement.", "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ], "layers": [ { "id": "report-layer", "name": "Reporting projection", "description": "Publish a scoped, versioned view with opening and closing positions, selected movements and control totals. Generation, approval and delivery are different assertions. Financial statement policy and external delivery execution remain outside the pattern.", "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ], "findings": [ { "id": "report-finding", "name": "Statements and control totals", "description": "Publish a scoped, versioned view with opening and closing positions, selected movements and control totals. Generation, approval and delivery are different assertions. Financial statement policy and external delivery execution remain outside the pattern.", "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ], "questions": [ { "id": "report-question-1", "text": "Which book, accounts, periods and balance types are included in this statement view?", "kind": "composition", "answer_data": [ "report-data-1" ] }, { "id": "report-question-2", "text": "Which entry counts and debit-credit totals reconcile the opening position, included movements and closing position?", "kind": "validation", "answer_data": [ "report-data-2" ] }, { "id": "report-question-3", "text": "Which revision supersedes an earlier statement and which approval and delivery evidence exists?", "kind": "lifecycle", "answer_data": [ "report-data-3" ] }, { "id": "report-question-4", "text": "Which recipient-specific redactions preserve meaningful totals while withholding protected counterpart details?", "kind": "privacy", "answer_data": [ "report-data-4" ] } ], "data_elements": [ { "id": "report-data-1", "name": "Statement scope", "description": "Account set, period, quantity partitions, balance types, selection rules and report profile", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] }, { "id": "report-data-2", "name": "Report controls", "description": "Entry/line counts, opening and closing totals per partition, movement totals and exclusions", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] }, { "id": "report-data-3", "name": "Statement revision", "description": "Stable statement ID, immutable revision, supersedes link, approval status and optional externally mastered delivery receipt", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] }, { "id": "report-data-4", "name": "Statement disclosure", "description": "Recipient grant, masked fields, excluded records, completeness warning and privacy review reference", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] } ], "artifacts": [ { "id": "report-artifact", "name": "Account statement revision", "description": "Candidate governed record for statements and control totals. It records assertions and evidence, not automatic operational authority.", "media_or_form": [ "Structured record", "Human-readable projection" ], "serial": true, "identity_strategy": "Authoritative master-system identifier scoped by book, then governed IRI, then assigned UUID or ULID. Keep stable identity separate from immutable revision and sequence; a date is not an identity.", "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] } ], "inline_only_rationale": null } ] }, { "id": "reconciliation-layer", "name": "Reconciliation evidence", "description": "Record a comparison between identified record sets at explicit cut-offs. A match is evidence of agreement under a rule, not proof of truth, completeness or final settlement; differences remain visible until evidenced disposition.", "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ], "findings": [ { "id": "reconciliation-finding", "name": "Scoped matching and discrepancies", "description": "Record a comparison between identified record sets at explicit cut-offs. A match is evidence of agreement under a rule, not proof of truth, completeness or final settlement; differences remain visible until evidenced disposition.", "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ], "questions": [ { "id": "reconciliation-question-1", "text": "Which independent record sets, versions and cut-offs were compared for this reconciliation?", "kind": "evidence", "answer_data": [ "reconciliation-data-1" ] }, { "id": "reconciliation-question-2", "text": "Which matching keys, cardinalities and quantity tolerances permit one-to-one or grouped correspondence?", "kind": "process", "answer_data": [ "reconciliation-data-2" ] }, { "id": "reconciliation-question-3", "text": "Which unmatched, duplicate or conflicting records remain and what explains each difference?", "kind": "exception", "answer_data": [ "reconciliation-data-3" ] }, { "id": "reconciliation-question-4", "text": "What reviewed evidence closes or reopens a discrepancy without silently manufacturing a balancing entry?", "kind": "decision", "answer_data": [ "reconciliation-data-4" ] } ], "data_elements": [ { "id": "reconciliation-data-1", "name": "Comparison scope", "description": "Left/right source identities, book/account scope, period, versions, evidence digests and missing-data limits", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] }, { "id": "reconciliation-data-2", "name": "Matching rule", "description": "Rule version, keys, one-to-one or many-to-many mapping, quantity partitions, tolerance and manual-review threshold", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] }, { "id": "reconciliation-data-3", "name": "Discrepancy register", "description": "Affected record references, difference amount/unit, category, uncertainty, review assignment and unresolved status", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] }, { "id": "reconciliation-data-4", "name": "Resolution evidence", "description": "Decision reference, accepted explanation or authorized correction links, reviewer and residual uncertainty", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] } ], "artifacts": [ { "id": "reconciliation-artifact", "name": "Reconciliation result and discrepancy record", "description": "Candidate governed record for scoped matching and discrepancies. It records assertions and evidence, not automatic operational authority.", "media_or_form": [ "Structured record", "Human-readable projection" ], "serial": true, "identity_strategy": "Authoritative master-system identifier scoped by book, then governed IRI, then assigned UUID or ULID. Keep stable identity separate from immutable revision and sequence; a date is not an identity.", "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "governance-bundle", "name": "Evidence and governed custody", "description": "Preserve provenance, mappings and controlled record continuity.", "rationale": "Evidence custody supports inspectability without absorbing external identity, access or disposition engines.", "source_refs": [ "SRC-001", "SRC-003", "SRC-005", "SRC-007" ], "layers": [ { "id": "lineage-layer", "name": "Provenance and exchange", "description": "Link source records, transformation activities and responsible roles to resulting entries and reports. Pin external schema versions and preserve unmapped fields and losses. A digest detects byte changes, not fraudulent source content.", "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ], "findings": [ { "id": "lineage-finding", "name": "Source evidence and mappings", "description": "Link source records, transformation activities and responsible roles to resulting entries and reports. Pin external schema versions and preserve unmapped fields and losses. A digest detects byte changes, not fraudulent source content.", "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ], "questions": [ { "id": "lineage-question-1", "text": "Which source document or event, transformation and responsible role support each admitted group?", "kind": "provenance", "answer_data": [ "lineage-data-1" ] }, { "id": "lineage-question-2", "text": "Which exact schema versions and field mappings retain account, amount, currency, date and reference semantics?", "kind": "interoperability", "answer_data": [ "lineage-data-2" ] }, { "id": "lineage-question-3", "text": "Which controls detect duplicate imports, omitted records and lossy transformations before acceptance?", "kind": "quality", "answer_data": [ "lineage-data-3" ] }, { "id": "lineage-question-4", "text": "Which evidence is unavailable or contested and how is that limitation propagated to derived reports?", "kind": "evidence", "answer_data": [ "lineage-data-4" ] } ], "data_elements": [ { "id": "lineage-data-1", "name": "Evidence graph", "description": "Source record ID/version, activity ID, attribution, extraction location, evidence digest and unresolved assertions", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] }, { "id": "lineage-data-2", "name": "Exchange mapping", "description": "Schema identifier/version, field map, enumerations, precision, unsupported elements and mapping approval", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] }, { "id": "lineage-data-3", "name": "Import controls", "description": "Source batch ID, source counts/totals, duplicate detection scope, loss report and quarantine outcome", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] }, { "id": "lineage-data-4", "name": "Evidence limitations", "description": "Missing source, disputed claim, affected postings/views and resolution or qualification status", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] } ], "artifacts": [ { "id": "lineage-artifact", "name": "Provenance and mapping manifest", "description": "Candidate governed record for source evidence and mappings. It records assertions and evidence, not automatic operational authority.", "media_or_form": [ "Structured record", "Human-readable projection" ], "serial": true, "identity_strategy": "Authoritative master-system identifier scoped by book, then governed IRI, then assigned UUID or ULID. Keep stable identity separate from immutable revision and sequence; a date is not an identity.", "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] } ], "inline_only_rationale": null } ] }, { "id": "custody-layer", "name": "Governed custody", "description": "Bind ledger-specific access and retention requirements to external control services. Protect accepted economics against ordinary mutation while allowing authorized lifecycle disposition after holds and retention checks; append-only is not perpetual retention of all personal payloads.", "source_refs": [ "SRC-005", "SRC-007" ], "findings": [ { "id": "custody-finding", "name": "Access and retained record continuity", "description": "Bind ledger-specific access and retention requirements to external control services. Protect accepted economics against ordinary mutation while allowing authorized lifecycle disposition after holds and retention checks; append-only is not perpetual retention of all personal payloads.", "source_refs": [ "SRC-005", "SRC-007" ], "questions": [ { "id": "custody-question-1", "text": "Which grants authorize each account, posting field, report and artifact view at the time of access?", "kind": "access", "answer_data": [ "custody-data-1" ] }, { "id": "custody-question-2", "text": "Which schedules and holds govern economic records, linked evidence and personal payloads separately?", "kind": "retention", "answer_data": [ "custody-data-2" ] }, { "id": "custody-question-3", "text": "Which integrity and recovery evidence supports detection of unauthorized edits or omitted accepted groups?", "kind": "security", "answer_data": [ "custody-data-3" ] }, { "id": "custody-question-4", "text": "What lawful minimal continuity record remains after disposition and which historical computations become unavailable?", "kind": "exception", "answer_data": [ "custody-data-4" ] } ], "data_elements": [ { "id": "custody-data-1", "name": "Access binding", "description": "Subject and purpose, grant reference, record/field scope, expiry and authoritative decision receipt", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-005", "SRC-007" ] }, { "id": "custody-data-2", "name": "Retention binding", "description": "Record category, governing policy, trigger, period, hold scope, authority and external disposition decision", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-005", "SRC-007" ] }, { "id": "custody-data-3", "name": "Integrity evidence", "description": "Sequence continuity, trusted checkpoint, digest/signature evidence where adopted, audit reference and restore verification", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-005", "SRC-007" ] }, { "id": "custody-data-4", "name": "Disposition continuity", "description": "Authorized disposition evidence, minimal tombstone where lawful, removed payload scope, retained aggregate/checkpoint basis and replay limitations", "value_kind": "object", "cardinality": "0..1", "required": false, "source_refs": [ "SRC-005", "SRC-007" ] } ], "artifacts": [ { "id": "custody-artifact", "name": "Custody and continuity evidence", "description": "Candidate governed record for access and retained record continuity. It records assertions and evidence, not automatic operational authority.", "media_or_form": [ "Structured record", "Human-readable projection" ], "serial": true, "identity_strategy": "Authoritative master-system identifier scoped by book, then governed IRI, then assigned UUID or ULID. Keep stable identity separate from immutable revision and sequence; a date is not an identity.", "source_refs": [ "SRC-005", "SRC-007" ] } ], "inline_only_rationale": null } ] } ] } ] }, "functions": [ { "id": "bind-account", "name": "Bind account definition", "description": "Proposed operation contract, not implemented or executed by this research. Create or revise the book-local account binding without creating a financial product or identity master.", "inputs": [ "Book/profile revision", "Master account ID and scoped definition", "Authority receipt" ], "outputs": [ "Account definition revision or refusal" ], "preconditions": [ "Master identity resolved", "Expected catalogue revision matches", "Authorized operator and compatible quantity profile" ], "effects": [ "Record the approved definition revision; preserve aliases and historical references", "No change to accepted economic legs" ], "source_refs": [ "SRC-002", "SRC-005", "SRC-007" ] }, { "id": "validate-group", "name": "Validate posting candidate", "description": "Proposed operation contract, not implemented or executed by this research. Check references, exact arithmetic and profile constraints; the result is not an approval or commit.", "inputs": [ "Candidate group with digest", "Pinned profile and account revisions" ], "outputs": [ "Check report with pass, fail or unresolved outcomes" ], "preconditions": [ "Complete candidate and accessible reference evidence", "Unit and sign conventions resolved" ], "effects": [ "Record diagnostic evidence; refuse unresolved required inputs", "No ledger position change" ], "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ] }, { "id": "accept-group", "name": "Accept authorized group", "description": "Proposed operation contract, not implemented or executed by this research. Delegate atomic append to a proven book adapter and record its durable receipt. Never treat a timeout as confirmed success.", "inputs": [ "Validated group digest", "Bound approval", "Book-scoped idempotency key", "Expected revision" ], "outputs": [ "Existing receipt, new complete receipt, refusal or unresolved commit outcome" ], "preconditions": [ "Validation still applicable", "Approval valid for this exact digest", "Adapter proves atomic all-leg commit and replay semantics" ], "effects": [ "Accept economic legs once with sequence and provenance, or preserve refusal/unknown status", "A changed payload under an existing key is refused; no clearing or settlement execution" ], "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ] }, { "id": "prepare-correction", "name": "Prepare linked correction", "description": "Proposed operation contract, not implemented or executed by this research. Build a new adjustment proposal; its later admission uses the same approval and append gates.", "inputs": [ "Original accepted group", "Reason and affected lines", "Correction profile and period" ], "outputs": [ "Correction proposal and impact calculation or refusal" ], "preconditions": [ "Original record resolvable", "Remaining correctable amount and period authority established" ], "effects": [ "Preserve original legs and link the proposed correction", "No automatic external reversal or position change before acceptance" ], "source_refs": [ "SRC-003", "SRC-005", "SRC-007" ] }, { "id": "derive-view", "name": "Derive balance or statement", "description": "Proposed operation contract, not implemented or executed by this research. Calculate a reproducible view over a pinned set of retained records; refuse completeness when history is missing.", "inputs": [ "Opening checkpoint", "Selected accepted legs", "Effective cut-off and sequence watermark", "View and disclosure profile" ], "outputs": [ "Qualified snapshot or statement with input manifest; diagnostics" ], "preconditions": [ "Checkpoint scope excludes duplicated opening movements", "Partition and sign conventions fixed", "Authorized view and declared history completeness" ], "effects": [ "Create a versioned derived artifact with counts/totals and provenance", "Do not mutate postings or certify spendability, delivery or legal financial reporting" ], "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] }, { "id": "compare-records", "name": "Compare ledger evidence", "description": "Proposed operation contract, not implemented or executed by this research. Apply a pinned comparison rule and retain differences for review.", "inputs": [ "Two source manifests", "Matching rule and tolerance", "Read authority" ], "outputs": [ "Matches, unmatched records, discrepancy evidence and review referrals" ], "preconditions": [ "Both cut-offs and units explicit", "Missing evidence labeled", "Rule version and reviewer scope fixed" ], "effects": [ "Record comparison results and explicit resolution references", "Do not silently write adjustment postings, resolve legal disputes or certify finality" ], "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] } ], "composition": [ { "target": "WM-XCT-013", "relation": "EXTEND", "purpose": "Candidate specialization of registry identity and governance with book-specific arithmetic. Do not inherit an assertion of legal title; pin target version before adoption.", "required": false, "source_refs": [ "SRC-002", "SRC-003" ] }, { "target": "WM-XCT-015", "relation": "REFERENCE", "purpose": "Candidate event evidence binding; event storage, sequencing infrastructure and publication remain external. A private ledger does not require a public event log.", "required": false, "source_refs": [ "SRC-003", "SRC-005" ] }, { "target": "WM-XCT-016", "relation": "REFERENCE", "purpose": "Resolve party identities when present; do not copy identity verification or subject-master lifecycle.", "required": false, "source_refs": [ "SRC-002", "SRC-005" ] }, { "target": "WM-XCT-001", "relation": "MIX-IN", "purpose": "Bind designated stewardship roles and record-specific control authority; this is not proof of ownership of the accounted resource.", "required": false, "source_refs": [ "SRC-005", "SRC-007" ] }, { "target": "WM-XCT-002", "relation": "REFERENCE", "purpose": "Bind scoped grant and access-decision receipts without owning permission evaluation or enforcement.", "required": false, "source_refs": [ "SRC-007" ] }, { "target": "WM-XCT-004", "relation": "REFERENCE", "purpose": "Reference access and change audit evidence; audit collection and audit-log retention execution remain external.", "required": false, "source_refs": [ "SRC-007" ] }, { "target": "WM-XCT-035", "relation": "REFERENCE", "purpose": "Bind retention schedules, scoped holds and disposition evidence; external authorized processes execute disposition.", "required": false, "source_refs": [ "SRC-007" ] }, { "target": "WM-XCT-032", "relation": "REFERENCE", "purpose": "For monetary profiles, bind unit, precision and valuation policy without adding currency conversion trading or monetary authority.", "required": false, "source_refs": [ "SRC-001", "SRC-003" ] }, { "target": "WM-ECO-015", "relation": "REFERENCE", "purpose": "Optional financial-account binding from ledger positions; account product lifecycle remains independently mastered.", "required": false, "source_refs": [ "SRC-001", "SRC-002" ] }, { "target": "WM-ECO-016", "relation": "REFERENCE", "purpose": "Optional typed financial-entry instance binding; one authoritative economic group identity with explicit local aliases, never a second transaction master.", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-005" ] }, { "target": "WM-ECO-010", "relation": "REFERENCE", "purpose": "Optional external settlement evidence; generic local posting and match outcomes do not execute or prove settlement.", "required": false, "source_refs": [ "SRC-003", "SRC-005" ] }, { "target": "XBRL GL 2015", "relation": "ALIGN", "purpose": "Conceptual chart, entry, quantity and reporting alignment. Exact schema mappings and conformance remain untested.", "required": false, "source_refs": [ "SRC-001", "SRC-002" ] }, { "target": "UN/EDIFACT ENTREC D.18A", "relation": "ALIGN", "purpose": "Conceptual entries, dates, references, amounts and control-total mapping; no message conformance claim.", "required": false, "source_refs": [ "SRC-003" ] }, { "target": "W3C PROV-O", "relation": "ALIGN", "purpose": "Conceptual evidence attribution and derivation mapping; vocabulary usage alone proves neither truth nor accounting validity.", "required": false, "source_refs": [ "SRC-005" ] } ], "serviceLayers": { "dimension": { "owner_package_requirements": [ "Designate an accountable ledger operator, profile steward and independent control reviewer by role, never by a brand or company name.", "Pin the book namespace, profile version, chart, quantity schemes, balancing partitions and source-to-entry master bindings.", "Declare authority, access, retention, recovery and evidence policies with qualified adoption review before operational use." ], "namespace_guidance": "Use a Dimension-controlled namespace for book, account and group identities. Keep chart labels, dates, report names, revisions and local aliases separate from master identity.", "registry_links": [ "vr.wm-xct-014", "WM-XCT-013", "WM-ECO-015", "WM-ECO-016" ] }, "canon_and_patch": { "canonicalization_rules": [ "Preserve exact decimal meaning, declared units, direction, order and identifiers. No implicit rounding, netting or account merging.", "Pin the canonical payload serialization for replay digests; semantic equivalence must not be guessed from differently serialized payloads." ], "patch_rules": [ "Mutable proposals may be revised before approval; any economic change invalidates prior approval and validation.", "Do not patch accepted economic legs in place. Append authorized correction groups and version non-economic annotations with provenance." ], "compatibility_rules": [ "Changing sign, unit, balancing partition, cut-off or correction semantics requires an explicit migration and replay comparison.", "A format mapping must preserve source IDs, precision and disclosed losses; missing fields cannot be silently defaulted." ] }, "artifact_rules": { "identity_priority": [ "Authoritative master-system identifier scoped by book", "Governed global identifier or IRI", "UUID or ULID assigned by the adopting Dimension" ], "timestamp_rule": "Use RFC 3339 timestamps with seconds and an explicit offset or Z for instants; keep economic occurrence, recorded and observed time separate. Preserve date-only accounting and value dates as dates without inventing midnight instants.", "serial_naming_rule": "Use stable book and artifact IDs with separate immutable revision or sequence components; filenames and dates are not identity.", "integrity_rule": "Record source version, payload digest and trusted checkpoint where applicable; verify sequence completeness separately. A hash alone proves neither authority nor truth; retain provenance under scoped lawful retention." }, "policies": [ "All posting, atomicity, idempotency and correction rules are proposed profile constraints. Schema research validation is not runtime certification.", "No posting, balance, checksum or reconciliation result alone establishes ownership, spendability, delivery, clearing or settlement finality.", "Append-only means no ordinary mutation of retained accepted economics; it does not mandate perpetual storage of personal payloads. Resolve holds and retention before authorized disposition.", "Confidential evidence and disputed claims remain distinguishable from verified facts. Reports disclose cut-off, incomplete history and mapping losses.", "For regulated or controlled resources, retain only policy-level authority and restriction references; this pattern supplies no operational handling instructions." ], "crud": { "read": [ "Resolve book, profile, master IDs and current scoped authority before returning a view.", "Apply field and artifact restrictions and propagate missing-history warnings." ], "create": [ "Create proposals with stable identity and provenance; only a proven adapter may accept a fully validated and authorized group.", "Require exact quantities and complete balancing partitions, no implicit counter-entry." ], "update": [ "Revise definitions with effective boundaries; retain history necessary to interpret accepted records.", "Correct accepted economics through linked new groups; prohibit silent overwrite and blind retry after unknown commit outcome." ], "delete": [ "Retain economic records for the governing retention period and all applicable holds; do not use deletion as a reversal.", "The adopting Dimension and referenced Retention / Disposition process authorize and execute lawful disposal of this model records and linked personal payloads. Record scoped evidence and a minimal tombstone only where lawful; disclose loss of historical replay." ] }, "roles": [ { "name": "Ledger operator", "responsibilities": [ "Maintains book identity and proven append adapter; cannot grant itself unlimited posting authority." ] }, { "name": "Profile steward", "responsibilities": [ "Approves chart, sign, unit and version compatibility rules." ] }, { "name": "Posting preparer", "responsibilities": [ "Produces evidenced candidates and resolves diagnostics without self-approving prohibited combinations." ] }, { "name": "Authorized approver", "responsibilities": [ "Reviews digest-bound scope and limits before acceptance or correction." ] }, { "name": "Control reviewer", "responsibilities": [ "Inspects positions, discrepancies and recovery evidence with scoped read access." ] }, { "name": "Records custodian", "responsibilities": [ "Binds retention and disclosure policies to authorized external processes." ] } ], "access": { "default_rule": "Deny unless a current scoped grant or documented applicable duty permits the specific operation and fields. Account association alone is insufficient.", "scopes": [ "bundle", "layer", "finding", "artifact" ], "exceptions": [ "Emergency or statutory access requires a documented authority, bounded purpose, expiry and independent review; it never silently bypasses logging.", "A holder view excludes protected counterpart and operator data unless separately authorized." ], "audit_requirements": [ "Reference external audit receipts for reads, exports, grants, approvals, writes, rejected conflicts and disposition; keep sensitive payloads minimized.", "Capture actor role, grant/decision reference, book/account scope, time, outcome, digest and expected/actual revision where relevant." ] }, "agents_bootstrap": { "filename": "AGENTS.md", "required_fields": [ "Name", "Type", "Specification URL", "Storage type URL", "Interface URL", "Processes URL" ], "read_order": [ "AGENTS.md", "spec.yaml and visible research holds", "Adopting Dimension profile and owner policy", "Pinned referenced model specifications and master-system authority" ] } }, "coverage": { "claim": "Source-grounded proposed ledger pattern for one governed book profile, covering account context, quantities, posting admission, corrections, positions, reporting and evidence. The separate local no-tools self-audit accepts a reviewable draft with source/version, independent-review, adopting-profile and executable-conformance holds. No universal completeness, settlement finality or operational compliance is claimed.", "confidence": "medium", "checklist": [ { "dimension": "identity", "status": "covered", "notes": "Book, account, group, line and artifact identities remain separate from aliases and dates." }, { "dimension": "lifecycle", "status": "covered", "notes": "Proposals, approval, rejection, acceptance, corrections and account suspension/closure are explicit." }, { "dimension": "relationships", "status": "covered", "notes": "Typed domain records and generic service models remain separately mastered." }, { "dimension": "temporal", "status": "covered", "notes": "Value/accounting dates, recorded/observed instants, period controls and sequence cut-offs are distinct." }, { "dimension": "provenance", "status": "covered", "notes": "Evidence derivation, attribution, transformations, contested claims and missing sources are retained." }, { "dimension": "ownership", "status": "covered", "notes": "Record stewardship does not establish beneficial ownership of the accounted quantity." }, { "dimension": "validation", "status": "gap", "notes": "Research schema checks exist; nested instance schemas, atomic append and conformance fixtures remain unimplemented." }, { "dimension": "access", "status": "covered", "notes": "Scoped grants, field restrictions, recipient views and external audit evidence are required." }, { "dimension": "retention and deletion", "status": "covered", "notes": "Append-only correction discipline is reconciled with scoped lawful disposal and replay limitations." }, { "dimension": "interoperability", "status": "gap", "notes": "Conceptual XBRL GL, ENTREC and PROV mappings only; no executable mapping or current-version certification." }, { "dimension": "measurement", "status": "covered", "notes": "Exact numeric values, quantity classes, units, conversions and rounding are explicit." }, { "dimension": "reconciliation", "status": "covered", "notes": "Comparison scope, group matching, unresolved differences and reviewed disposition are qualified." }, { "dimension": "physical properties", "status": "not-applicable", "notes": "The pattern is abstract; measurements belong to accounted quantities and are linked, not invented as physical properties of the book." }, { "dimension": "independent review", "status": "gap", "notes": "Only Codex research is admitted; external providers skipped under owner waiver and separate local audit is not independent review." } ], "known_omissions": [ "Executable nested schemas, approved profile enumerations, adapter atomicity tests and concurrent/replay/recovery fixtures are absent.", "Jurisdiction-specific accounting, tax, record retention, financial rights and statement delivery requirements need qualified adoption review.", "Nonmonetary entitlements, inventory transformations, cross-book transactions and multicurrency balancing need independently tested domain profiles.", "Direct HTTP checks are not attempted because the owner reports sandbox blocking; current status, redirects, body hashes and full version supersession remain unverified.", "Independent external review is absent; no result from a waived provider is admitted." ], "conflicts": [], "regional_assumptions": [ "Selected international exchange specifications and a US-origin control catalogue inform the design, not a universal legal mandate.", "No required currency, jurisdiction, accounting basis, central bank, distributed network or financial product is assumed." ], "adversarial_checks": [ "Reject the inference from a balanced group to legal title, physical conservation or settlement.", "Challenge retries, changed payloads, closed periods, partial reversal and opening-checkpoint overlap.", "Challenge aggregation across different assets with the same unit and apparent completeness after evidence disposal.", "Reject the legacy assumption that all accounts have holders, close only at zero, or require a public event stream." ] }, "researchAdjudication": { "providerMode": "single-provider-waiver", "activeProviders": [ "codex" ], "waivedProviders": [ "claude", "grok" ], "providerPolicy": { "contract_version": "1.0.0", "mode": "single-provider-waiver", "effective_at": "2026-09-06T00:00:00Z", "scope": "Canonical single-stream subject-model research after the six-workstream consolidation", "active_providers": [ "codex" ], "waived_providers": [ { "provider": "claude", "authorized_by": "repository owner", "authorized_at": "2026-09-06T00:00:00Z", "reason": "Claude produced no result on prior 1800-second and 900-second attempts and again timed out on bounded 600-second Sonnet and 300-second Haiku passes. The owner prioritized completion over provider availability." }, { "provider": "grok", "authorized_by": "repository owner", "authorized_at": "2026-09-06T00:00:00Z", "reason": "The repository owner authorized completion without Grok when Grok is unavailable, slow or schema-invalid. Grok may still be attempted as a bounded supplemental reviewer, but its failure never blocks a valid Claude plus no-tools result." } ], "review_rule": "Codex may complete source-grounded fallback research after bounded Claude and Grok attempts fail. It requires a separate no-tools adversarial audit and remains reviewable-draft with a visible absence-of-external-review hold.", "supplemental_provider_attempts": [ { "provider": "claude", "required": false, "maximum_attempts": 1, "failure_policy": "record-and-continue", "admission_rule": "Use only a locally schema-valid result whose sources and boundaries survive adjudication." }, { "provider": "grok", "required": false, "maximum_attempts": 1, "failure_policy": "record-and-continue", "admission_rule": "Use only a locally schema-valid result whose sources and boundaries survive adjudication." } ] }, "boundaryDecision": { "entry_kind": "pattern", "status": "accepted", "rationale": "The root defines reusable book, account and posting constraints for multiple domain instances rather than one financial product or transaction. This agrees with the frozen registry pattern kind. Legacy R2 is reconciled as an input; separate financial account, entry and settlement masters retain their own lifecycles and legal effects." }, "decisions": [ { "concept": "Pattern root", "disposition": "accepted", "rationale": "Book profiles, account classifications and proposed operation contracts form a reusable pattern; internal account positions do not make the root a financial product entity." }, { "concept": "Financial domain masters", "disposition": "qualified", "rationale": "Financial accounts and typed journal entries are optional authoritative bindings. The admitted text prohibits competing masters and leaves contracts, onboarding and domain transaction lifecycle outside." }, { "concept": "Settlement split", "disposition": "accepted", "rationale": "WM-ECO-010 retains clearing and settlement; accepted posting, balance and reconciliation results are explicitly insufficient to establish finality or execute payment." }, { "concept": "Universal holder and ownership claims", "disposition": "rejected", "rationale": "The legacy assumptions conflict with the admitted account diversity. Internal accounts may lack holders, and operator stewardship is distinct from beneficial ownership or legal title." }, { "concept": "Balancing over arbitrary quantities", "disposition": "qualified", "rationale": "The candidate pins asset class, quantity kind, unit, sign and balancing partitions. Counterpart accounts and explicit rounding rules are proposed profile choices, not evidence of physical conservation." }, { "concept": "Append and retry guarantees", "disposition": "accepted as preconditions", "rationale": "Atomic commit, scoped replay identity, digest-bound approval and unknown-outcome handling are coherent requirements. Their implementation remains an adapter proof and conformance hold." }, { "concept": "Dates and order", "disposition": "accepted", "rationale": "Value dates, accounting dates, period membership, recorded and observed instants and sequence cut-offs remain separate. Timestamp syntax is not presented as an ordering protocol." }, { "concept": "Correction scope", "disposition": "accepted", "rationale": "Linked partial adjustments, full reversals and replacements preserve original retained economics and period authority. Nothing claims that a local reversal undoes an external transaction." }, { "concept": "Balance and statement assurance", "disposition": "limited", "rationale": "Checkpoint boundaries, cut-offs, counts and input manifests permit qualified reproduction. Book positions are not automatically available balances, and report generation is not delivery or financial-reporting certification." }, { "concept": "Reconciliation outcome", "disposition": "limited", "rationale": "Matching scope, rules and unresolved differences remain explicit. Comparison results neither prove source truth nor authorize silent balancing entries or legal dispute closure." }, { "concept": "Event and service composition", "disposition": "qualified", "rationale": "No relation-ledger row binds this model. Proposed links are labeled candidates; event, identity, access enforcement, audit logging and disposition execution remain target-owned." }, { "concept": "Append-only and disposition", "disposition": "accepted with external policy", "rationale": "No ordinary mutation of retained accepted economics coexists with lawful scoped disposal after retention and holds. Personal payloads need not be retained forever and replay loss must be disclosed." }, { "concept": "Source authority and currentness", "disposition": "limited", "rationale": "Seven primary sources from six organizations support selected concepts. The working group note is nonnormative; mutable or historical source versions and direct HTTP status are not certified." }, { "concept": "Executable data and runtime conformance", "disposition": "deferred", "rationale": "Candidate answer groups and function contracts do not provide nested instance validation, tested mappings or proof of concurrent append behavior. Their absence is a visible adoption hold." }, { "concept": "Independent review", "disposition": "waived and held", "rationale": "Claude and Grok were skipped with zero attempts under owner instructions. This frozen no-tools phase is a local Codex self-audit and cannot count as independent provider agreement." } ], "publicationHolds": [ "Independent external review is absent under the owner-authorized single-provider waiver. Claude and Grok were skipped with zero attempts; the separate local Codex no-tools self-audit is not an independent second-provider review.", "Live source and version verification remains incomplete. Direct HTTP checks were not attempted under the owner-reported sandbox restriction, with zero measured responses and zero measured HTTP 200 results. Browser section review is documented separately. The coordinator must run check_sources.py and verify actual document versions, applicability and licensing.", "Qualified adopting-profile review is required for accounting policy, nonmonetary quantities, multicurrency partitions, entitlement semantics, legal effect, account closure, retention, disclosure and reporting obligations. No jurisdiction-wide accounting or legal compliance is claimed.", "Nested instance schemas, pinned neighbor bindings, external schema mappings and executable conformance fixtures remain incomplete. Atomic append, concurrent writes, retries, corrections, recovery and historical replay require implementation proof before operational use.", "Independent external review was explicitly waived by the repository owner; this codex-only result remains a reviewable draft." ], "deferredResearch": [ "Complete direct URL/body/version verification and pin the selected external documents and schema artifacts before claiming current conformance.", "Develop and test monetary and nonmonetary profiles including mixed assets, precision residuals, conflicting retries, partial corrections, closed periods and retained-history limits.", "Restore independent review and qualified accounting/control review before any canonical promotion." ] }, "statistics": { "sources": 7, "bundles": 6, "layers": 12, "findings": 12, "questions": 48, "artifacts": 12, "functions": 6 } }