{
  "tool_id": "art-178-ifrs17-csm-rollforward-validator",
  "kernel_id": "art-178-ifrs17-csm-rollforward-validator",
  "display_name": "IFRS 17 CSM Roll-Forward Validator",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_mandate",
  "purpose": "Validate IFRS 17 Contractual Service Margin (CSM) roll-forward mechanics: opening CSM + new business + interest accretion + experience adjustments - coverage-unit release + FX adjustments = closing CSM. Flags onerous contracts when computed closing falls below zero (IFRS 17 para 47-50: no negative CSM; shortfall recognized as immediate loss component). NaN-safe numeric validation on all inputs. Feeds risk-adjustment checker (art-179). IFRS 17 para 44-50. Zero network, zero PII.",
  "control_description": "Validate IFRS 17 Contractual Service Margin (CSM) roll-forward mechanics: opening CSM + new business + interest accretion + experience adjustments - coverage-unit release + FX adjustments = closing CSM. Flags onerous contracts when computed closing falls below zero (IFRS 17 para 47-50: no negative CSM; shortfall recognized as immediate loss component). NaN-safe numeric validation on all inputs. Feeds risk-adjustment checker (art-179). IFRS 17 para 44-50. Zero network, zero PII.",
  "declared_inputs": [
    "art-177-ifrs17-measurement-model-classifier"
  ],
  "declared_outputs": [
    "art-179-ifrs17-risk-adjustment-checker"
  ],
  "kernel_digest": "sha256:7a830297ff810b7cc92b55ac641227fcafdf761547ce8be312885f15340064ca",
  "trust_label": "deferred -- deterministic source published, zkVM proof not yet generated",
  "data_vintage": "2026-07-10",
  "last_validated": "2026-07-10",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 32,
  "source_url": "https://ainumbers.co/chaingraph/art-178-ifrs17-csm-rollforward-validator.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}