{
  "uri": "alkn://truthloops/securities/usd-50m-10-audited-recognition",
  "contents": [
    {
      "uri": "alkn://truthloops/securities/usd-50m-10-audited-recognition",
      "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\": \"usd-50m-10-audited-recognition\",\n  \"branch\": \"capital\",\n  \"polarity\": \"positive\",\n  \"bounded_proposition\": \"The USD 50M is recognized in audited annual accounts of the issuer.\",\n  \"required_evidence\": [\n    \"Audited annual accounts including the recognition\",\n    \"Independent auditor opinion (doc-issuer-auditor-opinion-unregistered)\"\n  ],\n  \"closure_condition\": \"CLOSE when audited accounts and the auditor opinion are anchored. Unaudited accounts do NOT close this state.\",\n  \"do_not_publish\": [\n    \"\\\"Audited recognition\\\" without an auditor opinion\"\n  ],\n  \"linked_loops\": [\n    \"usd-50m-09-register\",\n    \"usd-50m-11-use-of-proceeds\",\n    \"capital-branch-compound\"\n  ],\n  \"status\": \"OPEN\",\n  \"effective_date\": \"2026-09-18\"\n}"
    }
  ]
}