{
  "tool_id": "art-432-call-report-rc-balance-sheet",
  "kernel_id": "art-432-call-report-rc-balance-sheet",
  "display_name": "Call Report Schedule RC (Balance Sheet) Mapper",
  "tool_version": "1.0.0",
  "mandate_type": "regulatory_reporting",
  "purpose": "Maps caller-declared FFIEC Call Report (FFIEC 031) Schedule RC line items -- cash, securities, loans and leases, other assets; deposits, borrowings, other liabilities; common stock, surplus, retained earnings, AOCI -- into Schedule RC totals (Total assets RCON2170, Total liabilities RCON2948, Total equity capital RCON3210, real public MDRM item codes) and checks the RC balance-sheet identity (Total assets == Total liabilities + Total equity capital) within a caller-set rounding tolerance. Not a filer -- produces evidence artifacts and form-shaped totals only, never a submission. Line-item values are caller-declared from the institution's own books; this tool performs only arithmetic aggregation and the identity check, never estimation or audit of individual line items. Feeds art-433 (Schedule RC-R capital) and art-434 (Call Report edit-check gate) for cross-schedule validation. Not for Y-9C (see the separate Y-9C kernel, which uses instruction-text-encoded edits, not a public taxonomy).",
  "control_description": "Maps caller-declared FFIEC Call Report (FFIEC 031) Schedule RC line items -- cash, securities, loans and leases, other assets; deposits, borrowings, other liabilities; common stock, surplus, retained earnings, AOCI -- into Schedule RC totals (Total assets RCON2170, Total liabilities RCON2948, Total equity capital RCON3210, real public MDRM item codes) and checks the RC balance-sheet identity (Total assets == Total liabilities + Total equity capital) within a caller-set rounding tolerance. Not a filer -- produces evidence artifacts and form-shaped totals only, never a submission. Line-item values are caller-declared from the institution's own books; this tool performs only arithmetic aggregation and the identity check, never estimation or audit of individual line items. Feeds art-433 (Schedule RC-R capital) and art-434 (Call Report edit-check gate) for cross-schedule validation. Not for Y-9C (see the separate Y-9C kernel, which uses instruction-text-encoded edits, not a public taxonomy).",
  "declared_inputs": [],
  "declared_outputs": [
    "art-434-call-report-edit-check-gate"
  ],
  "kernel_digest": "sha256:ebdcc54a5a9f44bae3307929b2c226e91666a2929a99fb42e15eb5f0df79c7d1",
  "trust_label": "independently verified -- zkVM execution proof (risc0/groth16-bn254)",
  "data_vintage": "2026-07-23",
  "last_validated": "2026-07-23",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 71,
  "source_url": "https://ainumbers.co/chaingraph/art-432-call-report-rc-balance-sheet.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}