{
  "tool_id": "art-473-interquartile-benchmark",
  "tool_version": "1.0.0",
  "display_name": "Transfer-Pricing Interquartile Range Benchmark",
  "mcp_name": "benchmark_tp_interquartile_range",
  "mandate_type": "compliance_mandate",
  "wave": 75,
  "gpu": false,
  "url": "https://ainumbers.co/chaingraph/art-473-interquartile-benchmark.html",
  "description": "OECD Transfer Pricing Guidelines Ch. III §3.57 interquartile-range arithmetic over a caller-declared array of already-selected comparable financial ratios: linear-interpolation quartiles (Q1/median/Q3), IQR, and a tested-party ratio-vs-range verdict (below/within/above range). Also computes the TNMM net-cost-plus and operating-margin ratios and the Berry ratio directly from caller-declared financial data. Comparable-set SELECTION and functional/DEMPE analysis are entirely caller judgment -- this kernel performs no comparability analysis and never opines on which PLI applies; it is pure downstream arithmetic on an already-selected set. Cross-links art-456 GloBE safe-harbour (consumes the same underlying entity financial data for a different regime). Zero network, zero PII.",
  "input_schema_ref": "chaingraph/art-473-interquartile-benchmark.html#manifest",
  "consumes": [
    "art-472-cbcr-builder"
  ],
  "feeds": [],
  "status": "live",
  "conformance_fixtures": true,
  "compute_capability": "server",
  "compute_images": [
    {
      "system": "sha256-source",
      "image_id": "sha256:cb1ba5cdbe3498d0233716df24c81eefbc4b95386d57e76991a0c0c005b48f49",
      "valid_from": "2026-07-10"
    },
    {
      "system": "risc0",
      "image_id": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
      "valid_from": "2026-07-24"
    }
  ],
  "export_capability": [
    "json"
  ],
  "compute_proof_ready": "ready",
  "compute_proof": {
    "type": "ZkVmReceipt",
    "system": "risc0",
    "receiptFormat": "groth16-bn254",
    "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
    "seal": "Dewdzj0e1zQR2ObXXZ5Cu+O8JQ4zYkpvSfGNKgQTuWMo6KDgUgUHPVeZSlU1HC4vz6kwyMCA0jLTU7km9rdzTAAUSdOzRHXIdh+p/UltbIx8NLdHSR+U+1grEfXoUfNUH5YxXJ2y1ziQuzNAPjE4V0Az2Zi2nNi+1k7cdnLUWrMWVaQFCGzIBDKmwy98J4PVMgwrdBzcmlv/YJETLhA44wNvFCPsQFZrdUHjVOpbmQCH6RdWFrrGRDmZgPzt1LdqAUAmkwk8ecycp1/drJMUwG2aJ60fIGPhEplQNwTDKfoGxBL5/JbWE/sc7KFLVlxjDAfCJfCrpGTyWod3isnX8w==",
    "journal": {
      "chaingraph_version": "0.4.0",
      "kernel_digest": "sha256:cb1ba5cdbe3498d0233716df24c81eefbc4b95386d57e76991a0c0c005b48f49",
      "output": {
        "comparable_count": 7,
        "iqr": 0.020000000000000004,
        "median": 0.04,
        "missing_inputs": [],
        "not_a_comparable_selector": "Arithmetic only. Comparable-set selection, functional/DEMPE analysis, and PLI choice are caller judgment and are never performed or validated by this kernel.",
        "q1": 0.03,
        "q3": 0.05,
        "range_verdict": "within_range",
        "ratio_suite": {
          "berry_ratio": 1.6,
          "tnmm_net_cost_plus_margin": 0.1111111111111111,
          "tnmm_operating_margin": 0.1
        },
        "sorted_comparable_ratios": [
          0.02,
          0.03,
          0.035,
          0.04,
          0.045,
          0.05,
          0.06
        ],
        "tested_party_ratio": 0.038
      }
    }
  }
}