{
  "uri": "alkn://truthloops/securities/audit-reconciliation",
  "contents": [
    {
      "uri": "alkn://truthloops/securities/audit-reconciliation",
      "mimeType": "application/json",
      "text": "{\n  \"source_role\": \"issuer_originated\",\n  \"observation_type\": \"representation\",\n  \"evidence_payload_retrievable\": false,\n  \"scope_temporal\": \"current\",\n  \"loop_id\": \"audit-reconciliation\",\n  \"branch\": \"capital\",\n  \"polarity\": \"positive\",\n  \"bounded_proposition\": \"The relevant auditor reports reconcile the partnership's recognized asset position and capital transactions within their stated reporting periods and assurance scopes.\",\n  \"required_evidence\": [\n    \"Audited entity\",\n    \"Reporting period\",\n    \"Auditor\",\n    \"Opinion type\",\n    \"Inventory carrying amount\",\n    \"Subscription capital\",\n    \"Cash balance\",\n    \"Units or interests issued\",\n    \"Related-party treatment\",\n    \"Subsequent events\",\n    \"Valuation methodology\",\n    \"Auditor reliance on specialists\",\n    \"Qualifications or limitations\"\n  ],\n  \"closure_condition\": \"CLOSE only the accounting and assurance propositions expressly covered by the report.\",\n  \"do_not_publish\": [\n    \"\\\"Audited by Deloitte\\\" without stating the audited entity, reporting period, opinion type and scope\",\n    \"\\\"Unqualified audit opinion\\\" without citing the exact report and its exact scope\",\n    \"Any conflation of \\\"review of valuation approach\\\" with \\\"statutory audit\\\" (see federation contradiction C2)\"\n  ],\n  \"linked_loops\": [\n    \"usd-50m-capital-event\",\n    \"rwa-legal-bridge\"\n  ],\n  \"status\": \"OPEN\",\n  \"effective_date\": \"2026-09-17\"\n}"
    }
  ]
}