{
  "tool_id": "art-373-recompute-fund-nav",
  "kernel_id": "art-373-recompute-fund-nav",
  "display_name": "Recompute Fund NAV",
  "tool_version": "1.0.0",
  "mandate_type": "attestation_mandate",
  "purpose": "Recomputes a fund's net-asset-value-per-share from SUPPLIED holdings (quantity x supplied price, multi-currency with supplied FX), accruals (income and expense with a declared day-count convention), liabilities, and shares outstanding, using fixed-point BigInt money math throughout (no float accumulation). Applies a declared rounding mode (e.g. $0.0001 for a money-market fund vs $0.01 for a standard fund) and returns a full component breakdown. HARD FENCE: every price and FX rate is supplied and asserted, never fetched (zero-egress); this recomputes the arithmetic over declared inputs and attests THAT, never a fair-value opinion, never an independent valuation, never live market data. First entry of the Funds/NAV family (nav-verification-pack) alongside test_nav_error_materiality (FN-2) and compute_fund_expense_ratios (FN-3). Not fund_share_class_composer (asset allocation) or any pricing/valuation tool. 40-Act/UCITS citations informative only.",
  "control_description": "Recomputes a fund's net-asset-value-per-share from SUPPLIED holdings (quantity x supplied price, multi-currency with supplied FX), accruals (income and expense with a declared day-count convention), liabilities, and shares outstanding, using fixed-point BigInt money math throughout (no float accumulation). Applies a declared rounding mode (e.g. $0.0001 for a money-market fund vs $0.01 for a standard fund) and returns a full component breakdown. HARD FENCE: every price and FX rate is supplied and asserted, never fetched (zero-egress); this recomputes the arithmetic over declared inputs and attests THAT, never a fair-value opinion, never an independent valuation, never live market data. First entry of the Funds/NAV family (nav-verification-pack) alongside test_nav_error_materiality (FN-2) and compute_fund_expense_ratios (FN-3). Not fund_share_class_composer (asset allocation) or any pricing/valuation tool. 40-Act/UCITS citations informative only.",
  "declared_inputs": [],
  "declared_outputs": [],
  "kernel_digest": "sha256:3814c169b6e2757ca9d93f31022a7c6234d75676d9a66c7d253f672a4a4ae8ac",
  "trust_label": "independently verified -- zkVM execution proof (risc0/groth16-bn254)",
  "data_vintage": "2026-07-19",
  "last_validated": "2026-07-19",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 51,
  "source_url": "https://ainumbers.co/chaingraph/art-373-recompute-fund-nav.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}