Report-to-General-Ledger Reconciliation

Ties a caller-declared reported figure to a caller-declared general-ledger figure, by account -- the only node in this reconciliation programme checked against an independent book of record rather than a second declared value. A designed plug (for example FR 2052a field S.B.6 Carrying Value Adjustment) is a first-class declared input, netted before the residual and never counted as a break. Appendix and supplemental-schedule semantics are versioned policy inputs, never hardcoded. Refuses to run where the requested reporting cadence is finer than the underlying GL schedule's own cadence, and treats a general ledger not yet declared closed as a distinct did_not_run outcome from a genuine tie-out break -- the failure that otherwise surfaces only at quarter-end. Emits a §27.4 gate-policy value plus a sibling execution_state at a predictable output_payload pointer. Clause: BCBS 239 §36(c), ECB RDARR Guide §3.5(1)/(2). Not a transaction matcher and not a filing tool.

Tool URL: https://ainumbers.co/chaingraph/art-526-report-gl-reconciliation.html