{
  "tool_id": "art-472-cbcr-builder",
  "note": "Synthetic jurisdictions/entities/TINs only, no real MNE group data. Vector 2 exercises the orphan-entity referential-integrity failure and eu_public export-mode field subset. Vector 3 is the empty-input finite gate.",
  "vectors": [
    {
      "name": "ie-de-consistent-private-filing",
      "policy_parameters": {
        "schema_version": "oecd-cbcr-xml-3.0-2026-07-01",
        "export_mode": "private_filing",
        "reporting_entity_name": "Synthetic Global Holdings Ltd",
        "reporting_entity_tin": "SYN-TIN-000001",
        "table1_jurisdictions": [
          {
            "jurisdiction_code": "IE",
            "related_party_revenue": 400,
            "unrelated_party_revenue": 600,
            "total_revenue": 1000,
            "profit_before_tax": 200,
            "income_tax_paid": 25,
            "income_tax_accrued": 30,
            "stated_capital": 500,
            "accumulated_earnings": 1200,
            "number_of_employees": 50,
            "tangible_assets": 2000
          },
          {
            "jurisdiction_code": "DE",
            "related_party_revenue": 100,
            "unrelated_party_revenue": 900,
            "total_revenue": 1000,
            "profit_before_tax": 80,
            "income_tax_paid": 20,
            "income_tax_accrued": 22,
            "stated_capital": 300,
            "accumulated_earnings": 700,
            "number_of_employees": 120,
            "tangible_assets": 1500
          }
        ],
        "table2_entities": [
          {
            "entity_name": "Synthetic Ireland Ltd",
            "jurisdiction_code": "IE"
          },
          {
            "entity_name": "Synthetic Germany GmbH",
            "jurisdiction_code": "DE"
          }
        ],
        "rounding_tolerance": 1
      },
      "output_payload": {
        "schema_version": "oecd-cbcr-xml-3.0-2026-07-01",
        "export_mode": "private_filing",
        "xml_schema_skeleton": {
          "schema_version": "oecd-cbcr-xml-3.0-2026-07-01",
          "root_element": "CBC_OECD",
          "reporting_entity": {
            "entity_name": "Synthetic Global Holdings Ltd",
            "tin": "SYN-TIN-000001"
          },
          "table1_jurisdiction_count": 2,
          "table2_entity_count": 2
        },
        "jurisdictions": [
          {
            "jurisdiction_code": "IE",
            "total_revenue": 1000,
            "profit_before_tax": 200,
            "income_tax_paid": 25,
            "income_tax_accrued": 30,
            "stated_capital": 500,
            "accumulated_earnings": 1200,
            "number_of_employees": 50,
            "tangible_assets": 2000
          },
          {
            "jurisdiction_code": "DE",
            "total_revenue": 1000,
            "profit_before_tax": 80,
            "income_tax_paid": 20,
            "income_tax_accrued": 22,
            "stated_capital": 300,
            "accumulated_earnings": 700,
            "number_of_employees": 120,
            "tangible_assets": 1500
          }
        ],
        "orphan_entities": [],
        "checks": [
          {
            "id": "EDIT-REV-1",
            "jurisdiction_code": "IE",
            "description": "Related-party revenue plus unrelated-party revenue equals total revenue, within rounding tolerance.",
            "passed": true,
            "severity": "fatal"
          },
          {
            "id": "EDIT-EMP-1",
            "jurisdiction_code": "IE",
            "description": "Number of employees is non-negative.",
            "passed": true,
            "severity": "fatal"
          },
          {
            "id": "EDIT-AST-1",
            "jurisdiction_code": "IE",
            "description": "Tangible assets other than cash/cash-equivalents is non-negative.",
            "passed": true,
            "severity": "fatal"
          },
          {
            "id": "EDIT-REV-2",
            "jurisdiction_code": "DE",
            "description": "Related-party revenue plus unrelated-party revenue equals total revenue, within rounding tolerance.",
            "passed": true,
            "severity": "fatal"
          },
          {
            "id": "EDIT-EMP-2",
            "jurisdiction_code": "DE",
            "description": "Number of employees is non-negative.",
            "passed": true,
            "severity": "fatal"
          },
          {
            "id": "EDIT-AST-2",
            "jurisdiction_code": "DE",
            "description": "Tangible assets other than cash/cash-equivalents is non-negative.",
            "passed": true,
            "severity": "fatal"
          },
          {
            "id": "EDIT-REF-Synthetic Ireland Ltd",
            "jurisdiction_code": "IE",
            "description": "Constituent entity (Table 2) jurisdiction exists in the Table 1 jurisdiction list.",
            "passed": true,
            "severity": "fatal"
          },
          {
            "id": "EDIT-REF-Synthetic Germany GmbH",
            "jurisdiction_code": "DE",
            "description": "Constituent entity (Table 2) jurisdiction exists in the Table 1 jurisdiction list.",
            "passed": true,
            "severity": "fatal"
          }
        ],
        "fatal_failure_count": 0,
        "all_fatal_passed": true,
        "gate_status": "auto_pass",
        "anomaly_flags": [],
        "not_submittable": "This artifact proves internal consistency and schema-shape against the declared schema_version. It is NEVER a filed submission and is not accepted by any national CbCR gateway -- each jurisdiction gateway (IRS/HMRC/ATO/etc.) runs its own additional validation."
      },
      "golden_hash": "39768bd99a2cde28aada3bac53ed8954004c5edaf2786f62e7af4002994a0154"
    },
    {
      "name": "ky-orphan-entity-eu-public",
      "policy_parameters": {
        "schema_version": "oecd-cbcr-xml-3.0-2026-07-01",
        "export_mode": "eu_public",
        "reporting_entity_name": "Synthetic Global Holdings Ltd",
        "reporting_entity_tin": "SYN-TIN-000001",
        "table1_jurisdictions": [
          {
            "jurisdiction_code": "KY",
            "related_party_revenue": 50,
            "unrelated_party_revenue": 50,
            "total_revenue": 500,
            "profit_before_tax": 300,
            "income_tax_paid": 0,
            "income_tax_accrued": 0,
            "stated_capital": 100,
            "accumulated_earnings": 900,
            "number_of_employees": 0,
            "tangible_assets": 10
          }
        ],
        "table2_entities": [
          {
            "entity_name": "Synthetic Cayman IP Holdco",
            "jurisdiction_code": "BS"
          }
        ],
        "rounding_tolerance": 1
      },
      "output_payload": {
        "schema_version": "oecd-cbcr-xml-3.0-2026-07-01",
        "export_mode": "eu_public",
        "xml_schema_skeleton": {
          "schema_version": "oecd-cbcr-xml-3.0-2026-07-01",
          "root_element": "CBC_OECD",
          "reporting_entity": {
            "entity_name": "Synthetic Global Holdings Ltd",
            "tin": "SYN-TIN-000001"
          },
          "table1_jurisdiction_count": 1,
          "table2_entity_count": 1
        },
        "jurisdictions": [
          {
            "jurisdiction_code": "KY",
            "total_revenue": 500,
            "profit_before_tax": 300,
            "income_tax_paid": 0,
            "income_tax_accrued": 0,
            "number_of_employees": 0
          }
        ],
        "orphan_entities": [
          {
            "entity_name": "Synthetic Cayman IP Holdco",
            "jurisdiction_code": "BS"
          }
        ],
        "checks": [
          {
            "id": "EDIT-REV-1",
            "jurisdiction_code": "KY",
            "description": "Related-party revenue plus unrelated-party revenue equals total revenue, within rounding tolerance.",
            "passed": false,
            "severity": "fatal"
          },
          {
            "id": "EDIT-EMP-1",
            "jurisdiction_code": "KY",
            "description": "Number of employees is non-negative.",
            "passed": true,
            "severity": "fatal"
          },
          {
            "id": "EDIT-AST-1",
            "jurisdiction_code": "KY",
            "description": "Tangible assets other than cash/cash-equivalents is non-negative.",
            "passed": true,
            "severity": "fatal"
          },
          {
            "id": "EDIT-REF-Synthetic Cayman IP Holdco",
            "jurisdiction_code": "BS",
            "description": "Constituent entity (Table 2) jurisdiction exists in the Table 1 jurisdiction list.",
            "passed": false,
            "severity": "fatal"
          }
        ],
        "fatal_failure_count": 2,
        "all_fatal_passed": false,
        "gate_status": "review_required",
        "anomaly_flags": [
          {
            "jurisdiction_code": "KY",
            "pattern": "profit_with_zero_employees"
          }
        ],
        "not_submittable": "This artifact proves internal consistency and schema-shape against the declared schema_version. It is NEVER a filed submission and is not accepted by any national CbCR gateway -- each jurisdiction gateway (IRS/HMRC/ATO/etc.) runs its own additional validation."
      },
      "golden_hash": "be66f7122dfa06a0cad10491209ef88e9af646172faabb61d4e99f31de489970"
    },
    {
      "name": "empty-input-finite-gate",
      "policy_parameters": {},
      "output_payload": {
        "schema_version": null,
        "export_mode": "private_filing",
        "xml_schema_skeleton": {
          "schema_version": null,
          "root_element": "CBC_OECD",
          "reporting_entity": {
            "entity_name": null,
            "tin": null
          },
          "table1_jurisdiction_count": 0,
          "table2_entity_count": 0
        },
        "jurisdictions": [],
        "orphan_entities": [],
        "checks": [],
        "fatal_failure_count": 0,
        "all_fatal_passed": false,
        "gate_status": "review_required",
        "anomaly_flags": [],
        "not_submittable": "This artifact proves internal consistency and schema-shape against the declared schema_version. It is NEVER a filed submission and is not accepted by any national CbCR gateway -- each jurisdiction gateway (IRS/HMRC/ATO/etc.) runs its own additional validation."
      },
      "golden_hash": "93d8d6fdb76552427cc4d64ec935a8747dc5adf8c3fa5f6bda5d0d1b269b063d"
    }
  ]
}