{
  "tool_id": "art-260-allocate-ihb-interest",
  "kernel_id": "art-260-allocate-ihb-interest",
  "display_name": "IHB Interest Allocation",
  "tool_version": "1.0.0",
  "mandate_type": "analytics_mandate",
  "purpose": "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.",
  "control_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.",
  "declared_inputs": [
    "art-259-compute-multilateral-netting",
    "art-262-validate-ebam-acmt-flow"
  ],
  "declared_outputs": [],
  "kernel_digest": "sha256:79e7ffc0ec59dd6cc416d286ba26ebaaf057bcd30156e46466f2e900423fb64b",
  "trust_label": "independently verified -- zkVM execution proof (risc0/groth16-bn254)",
  "data_vintage": "2026-07-10",
  "last_validated": "2026-07-10",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 44,
  "source_url": "https://ainumbers.co/chaingraph/art-260-allocate-ihb-interest.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}