{
      "tool_id": "art-260-allocate-ihb-interest",
      "tool_version": "1.0.0",
      "display_name": "IHB Interest Allocation",
      "mcp_name": "allocate_ihb_interest",
      "mandate_type": "analytics_mandate",
      "wave": 44,
      "gpu": false,
      "url": "https://ainumbers.co/chaingraph/art-260-allocate-ihb-interest.html",
      "description": "Allocates overnight in-house-bank (IHB) interest across notional pool or ZBA sweep members. OECD Transfer Pricing Guidelines 2022 Chapter X arm's-length rate. Supports ACT/360, ACT/365, and 30/360 day-count conventions. Per-member withholding tax deduction. Returns per-member gross_interest, withholding_amount, net_interest, and total_interest_allocated. ZERO PII: member IDs are entity references only, no personal account-holder data.",
      "input_schema_ref": "chaingraph/art-260-allocate-ihb-interest.html#manifest",
      "consumes": [
        "art-259-compute-multilateral-netting",
        "art-262-validate-ebam-acmt-flow"
      ],
      "feeds": [],
      "status": "live",
      "conformance_fixtures": true,
      "compute_capability": "server",
      "compute_images": [{"system":"sha256-source","image_id":"sha256:79e7ffc0ec59dd6cc416d286ba26ebaaf057bcd30156e46466f2e900423fb64b","valid_from":"2026-07-10"},{"system":"risc0","image_id":"sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6","valid_from":"2026-07-05"}],
      "export_capability": [
        "json"
      ],
      "compute_proof": {
        "type": "ZkVmReceipt",
        "system": "risc0",
        "receiptFormat": "groth16-bn254",
        "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
        "seal": "G1tVP1wzBCLEDNJMpf8SuVhRKccA7umogFJjIixJPCQJ8OCYImAl39L2UoActVNC1CaHXHkha9DWCDWXhCu7RxUPXpw7P+ltao3XVVYcyULrcEhfMYMk0AbH2Y38yO/hErWT+IYMTKDuMi7lLBhLu9ckG/J+31FnNsXrt2RzQFwnGLoEEVmyjD1P0UdrFQZAK7X4L8RIElq+xtyC4m+Y+icirMkDo7OUszrcQJn8WE8OIL5X7HC8y2kWFaMxqXEYFRPbsKQHpdNteHhr3OMgrKtk6h8+MkDrctJ02P6jcTcb48UFaRv3c2piX0UBHinmS5kvCk620XJbjYZx//m9JQ==",
        "journal": {
          "chaingraph_version": "0.4.0",
          "kernel_digest": "sha256:79e7ffc0ec59dd6cc416d286ba26ebaaf057bcd30156e46466f2e900423fb64b",
          "output": {
            "allocations": [
              {
                "allocation_basis": "PRO_RATA_NOTIONAL",
                "balance": 500000,
                "entity_id": "PARENT_CO",
                "gross_interest": 1250,
                "net_interest": 1250,
                "withholding_amount": 0,
                "withholding_rate": 0
              },
              {
                "allocation_basis": "PRO_RATA_NOTIONAL",
                "balance": -200000,
                "entity_id": "SUB_A",
                "gross_interest": 0,
                "net_interest": 0,
                "withholding_amount": 0,
                "withholding_rate": 0
              }
            ],
            "arm_length_rate": 0.05,
            "base_currency": "USD",
            "day_count_convention": "ACT/360",
            "day_count_fraction": 0.083333,
            "days": 30,
            "entity_count": 2,
            "net_interest_payable": 1250,
            "not_legal_advice": "Not tax, legal, or accounting advice. IHB structures require review by qualified transfer-pricing advisors and local tax counsel.",
            "oecd_tp_compliant": true,
            "pii_note": "ZERO PII: entity IDs, aggregate balances, rates, and period parameters only. No account holder, ultimate beneficiary, or personal data enters this kernel.",
            "pool_net_balance": 300000,
            "pool_type": "notional",
            "regulatory_basis": "Interest allocation per OECD TP Guidelines 2022 Ch.VIII (cash pooling, arm's-length principle); pool leader earns spread between lending/borrowing rates; arm_length_rate should reflect comparable uncontrolled transactions. ACT/360 default per SWIFT TARGET2.",
            "table_source": "OECD Transfer Pricing Guidelines 2022 Ch.I (arm's-length standard) + Ch.VIII (IHB cash pools); SWIFT IHB banking guide; ECB TARGET2 compensation methodology",
            "table_version": "OECD-TP-IHB-INTEREST-ALLOC-2022",
            "total_interest_allocated": 1250
          }
        }
      },
      "compute_proof_ready": "ready"
    }