{
  "tool_id": "art-473-interquartile-benchmark",
  "kernel_id": "art-473-interquartile-benchmark",
  "display_name": "Transfer-Pricing Interquartile Range Benchmark",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_mandate",
  "purpose": "OECD Transfer Pricing Guidelines Ch. III §3.57 interquartile-range arithmetic over a caller-declared array of already-selected comparable financial ratios: linear-interpolation quartiles (Q1/median/Q3), IQR, and a tested-party ratio-vs-range verdict (below/within/above range). Also computes the TNMM net-cost-plus and operating-margin ratios and the Berry ratio directly from caller-declared financial data. Comparable-set SELECTION and functional/DEMPE analysis are entirely caller judgment -- this kernel performs no comparability analysis and never opines on which PLI applies; it is pure downstream arithmetic on an already-selected set. Cross-links art-456 GloBE safe-harbour (consumes the same underlying entity financial data for a different regime). Zero network, zero PII.",
  "control_description": "OECD Transfer Pricing Guidelines Ch. III §3.57 interquartile-range arithmetic over a caller-declared array of already-selected comparable financial ratios: linear-interpolation quartiles (Q1/median/Q3), IQR, and a tested-party ratio-vs-range verdict (below/within/above range). Also computes the TNMM net-cost-plus and operating-margin ratios and the Berry ratio directly from caller-declared financial data. Comparable-set SELECTION and functional/DEMPE analysis are entirely caller judgment -- this kernel performs no comparability analysis and never opines on which PLI applies; it is pure downstream arithmetic on an already-selected set. Cross-links art-456 GloBE safe-harbour (consumes the same underlying entity financial data for a different regime). Zero network, zero PII.",
  "declared_inputs": [
    "art-472-cbcr-builder"
  ],
  "declared_outputs": [],
  "kernel_digest": "sha256:cb1ba5cdbe3498d0233716df24c81eefbc4b95386d57e76991a0c0c005b48f49",
  "trust_label": "independently verified -- zkVM execution proof (risc0/groth16-bn254)",
  "data_vintage": "2026-07-24",
  "last_validated": "2026-07-24",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 75,
  "source_url": "https://ainumbers.co/chaingraph/art-473-interquartile-benchmark.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}