{
  "tool_id": "art-485-regrpt-variance-explainer",
  "kernel_id": "art-485-regrpt-variance-explainer",
  "display_name": "Regulatory Report Period-over-Period Variance Explainer",
  "tool_version": "1.0.0",
  "mandate_type": "regulatory_reporting",
  "purpose": "Computes period-over-period variance across a regulatory report instance pair -- absolute and relative movement per line item against a policy-supplied materiality threshold (default plus per-line overrides), ranked by contribution (largest absolute movement first) -- and flags which movements require a written explanation, i.e. exceed materiality with no matching explanation on file. Does not judge whether a supplied explanation is adequate; that is a human review-and-approval step downstream (RGEC-K-2's gate: an unexplained material variance routes to review_required). Pairs with art-484-regrpt-editcheck-runner's rule-based edit checks -- this node handles analytical-review variance, not rule pass/fail.",
  "control_description": "Computes period-over-period variance across a regulatory report instance pair -- absolute and relative movement per line item against a policy-supplied materiality threshold (default plus per-line overrides), ranked by contribution (largest absolute movement first) -- and flags which movements require a written explanation, i.e. exceed materiality with no matching explanation on file. Does not judge whether a supplied explanation is adequate; that is a human review-and-approval step downstream (RGEC-K-2's gate: an unexplained material variance routes to review_required). Pairs with art-484-regrpt-editcheck-runner's rule-based edit checks -- this node handles analytical-review variance, not rule pass/fail.",
  "declared_inputs": [],
  "declared_outputs": [],
  "kernel_digest": "sha256:58e771301c2c6f396bfeaa0f61ea75adfce6211b68c03938500f14a37a1a5c8f",
  "trust_label": "deferred -- deterministic source published, zkVM proof not yet generated -- New build (RGEC-K-1, 2026-07-27), awaiting the next GPU proving batch per SO #6.",
  "data_vintage": "2026-07-10",
  "last_validated": "2026-07-10",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "deferred",
  "wave": 77,
  "source_url": "https://ainumbers.co/chaingraph/art-485-regrpt-variance-explainer.html",
  "generated_at": "2026-07-27T13:08:52.746Z"
}