{
  "schema_version": "assembly-1405-reconciliation/v1",
  "generated_at": "2026-09-01T00:00:00Z",
  "primary_year_balance_checks_billion_irr": [
    {
      "year": "1400",
      "assets_minus_liabilities_minus_equity": -0.0
    },
    {
      "year": "1401",
      "assets_minus_liabilities_minus_equity": 0.0
    },
    {
      "year": "1402",
      "assets_minus_liabilities_minus_equity": -0.0
    },
    {
      "year": "1403",
      "assets_minus_liabilities_minus_equity": -0.0
    },
    {
      "year": "1404",
      "assets_minus_liabilities_minus_equity": -0.0
    }
  ],
  "comparative_column_issues": [
    {
      "source": "1404 embedded comparison",
      "period": "1402",
      "assets_billion_irr": 807.034,
      "liabilities_plus_equity_billion_irr": 847.891,
      "difference_billion_irr": -40.857
    },
    {
      "source": "1401 opening comparison",
      "period": "1401 opening",
      "assets_billion_irr": 361.624,
      "liabilities_plus_equity_billion_irr": 403.332,
      "difference_billion_irr": -41.708
    }
  ],
  "use_rule": "Primary-year workbooks are used for the published historical series; comparative columns require formal reconciliation before official use."
}