{
  "process_id": "TR-09",
  "policy_version": "synthetic-v1",
  "event_id": "tr-09-example-v1",
  "input": {
    "cutoff": "2026-11-09T08:00:00Z",
    "entity_id": "LENDER",
    "currency": "USD",
    "contract_version": "illustrative-2026-11-v1",
    "sources": [
      {
        "source_id": "bank_close",
        "as_of": "2026-11-09T08:00:00Z",
        "received_at": "2026-11-09T08:00:00Z",
        "complete": true,
        "revision": "v1"
      },
      {
        "source_id": "warehouse_close",
        "as_of": "2026-11-09T08:00:00Z",
        "received_at": "2026-11-09T08:00:00Z",
        "complete": true,
        "revision": "v1"
      },
      {
        "source_id": "loan_collateral",
        "as_of": "2026-11-09T08:00:00Z",
        "received_at": "2026-11-09T08:00:00Z",
        "complete": true,
        "revision": "v1"
      },
      {
        "source_id": "general_ledger",
        "as_of": "2026-11-09T08:00:00Z",
        "received_at": "2026-11-09T08:00:00Z",
        "complete": true,
        "revision": "v1"
      }
    ],
    "expected_facility_ids": [
      "WH1"
    ],
    "facilities": [
      {
        "facility_id": "WH1",
        "opening_principal_cents": 50000000,
        "draws_cents": 28500000,
        "principal_payoffs_cents": 20000000,
        "curtailments_cents": 1000000,
        "warehouse_closing_cents": 57500000,
        "collateral_advance_summary_cents": 57500000,
        "gl_principal_cents": 57500000,
        "known_at": "2026-11-09T08:00:00Z"
      }
    ],
    "cash": {
      "opening_cents": 10000000,
      "warehouse_draw_receipts_cents": 28500000,
      "warehouse_principal_payments_cents": 21000000,
      "other_net_movements_cents": -15000000,
      "bank_closing_cents": 2500000,
      "gl_closing_cents": 2500000,
      "known_at": "2026-11-09T08:00:00Z"
    },
    "minimum_unrestricted_cash_cents": 2000000,
    "open_exceptions": []
  },
  "expected": {
    "status": "treasury_close_pack_for_review",
    "closing_advance_principal_cents": 57500000,
    "closing_unrestricted_cash_cents": 2500000,
    "cash_above_teaching_minimum_cents": 500000,
    "breaks": [],
    "open_exception_count": 0,
    "duplicate_rows": 0,
    "all_covenants_certified": false,
    "journals_posted": 0
  },
  "changes": [
    {
      "name": "GL principal differs by one dollar",
      "path": [
        "facilities",
        0,
        "gl_principal_cents"
      ],
      "value": 57500100,
      "expected": {
        "status": "hold",
        "closing_advance_principal_cents": 57500000,
        "closing_unrestricted_cash_cents": 2500000,
        "cash_above_teaching_minimum_cents": 500000,
        "breaks": [
          {
            "scope": "WH1",
            "comparison": "gl_principal_cents",
            "difference_cents": 100
          }
        ],
        "open_exception_count": 0,
        "duplicate_rows": 0,
        "all_covenants_certified": false,
        "journals_posted": 0
      }
    },
    {
      "name": "Unresolved exception remains visible",
      "append_path": [
        "open_exceptions"
      ],
      "append_value": {
        "exception_id": "EX-1",
        "owner": "Treasury Controller",
        "due_date": "2026-11-10",
        "state": "open",
        "amount_cents": 100,
        "known_at": "2026-11-09T08:00:00Z"
      },
      "expected": {
        "status": "hold",
        "closing_advance_principal_cents": 57500000,
        "closing_unrestricted_cash_cents": 2500000,
        "cash_above_teaching_minimum_cents": 500000,
        "breaks": [],
        "open_exception_count": 1,
        "duplicate_rows": 0,
        "all_covenants_certified": false,
        "journals_posted": 0
      }
    },
    {
      "name": "Identical facility replay",
      "append_path": [
        "facilities"
      ],
      "append_value": {
        "facility_id": "WH1",
        "opening_principal_cents": 50000000,
        "draws_cents": 28500000,
        "principal_payoffs_cents": 20000000,
        "curtailments_cents": 1000000,
        "warehouse_closing_cents": 57500000,
        "collateral_advance_summary_cents": 57500000,
        "gl_principal_cents": 57500000,
        "known_at": "2026-11-09T08:00:00Z"
      },
      "expected": {
        "status": "treasury_close_pack_for_review",
        "closing_advance_principal_cents": 57500000,
        "closing_unrestricted_cash_cents": 2500000,
        "cash_above_teaching_minimum_cents": 500000,
        "breaks": [],
        "open_exception_count": 0,
        "duplicate_rows": 1,
        "all_covenants_certified": false,
        "journals_posted": 0
      }
    },
    {
      "name": "Incorrect bank closing balance",
      "path": [
        "cash",
        "bank_closing_cents"
      ],
      "value": 2500100,
      "expected": {
        "status": "hold",
        "closing_advance_principal_cents": 57500000,
        "closing_unrestricted_cash_cents": 2500000,
        "cash_above_teaching_minimum_cents": 500100,
        "breaks": [
          {
            "scope": "cash",
            "comparison": "bank_cash",
            "difference_cents": 100
          }
        ],
        "open_exception_count": 0,
        "duplicate_rows": 0,
        "all_covenants_certified": false,
        "journals_posted": 0
      }
    },
    {
      "name": "Missing facility population",
      "path": [
        "expected_facility_ids"
      ],
      "value": [
        "WH1",
        "WH2"
      ],
      "expected": {
        "status": "hold",
        "errors": [
          "invalid_input:facility_perimeter_mismatch"
        ]
      }
    },
    {
      "name": "Negative principal component rejected",
      "path": [
        "facilities",
        0,
        "curtailments_cents"
      ],
      "value": -1,
      "expected": {
        "status": "hold",
        "errors": [
          "invalid_input:curtailments_cents:integer_out_of_contract"
        ]
      }
    },
    {
      "name": "Missing exception owner held",
      "append_path": [
        "open_exceptions"
      ],
      "append_value": {
        "exception_id": "EX-2",
        "owner": "",
        "due_date": "2026-11-10",
        "state": "open",
        "amount_cents": 0,
        "known_at": "2026-11-09T08:00:00Z"
      },
      "expected": {
        "status": "hold",
        "errors": [
          "invalid_input:exception.owner:nonblank_trimmed_text_required"
        ]
      }
    }
  ]
}