Test NAV-Error Materiality

Compares an erroneous NAV-per-share against a corrected NAV-per-share against a DECLARED materiality policy (the industry half-cent absolute and 1% relative conventions, plus the fund's own policy taken as an input) using fixed-point BigInt money math throughout. Returns a material/immaterial verdict, affected-period math, an estimated impact figure, and a reprocessing-need indication. The fund-ops incident artifact. HARD FENCE: the erroneous and corrected NAV values are supplied and asserted, never independently recomputed here; this attests the arithmetic of the error comparison against a declared policy, never an accounting opinion, never a determination that a fund must reprocess, never advice. Second entry of the Funds/NAV family (nav-verification-pack) alongside recompute_fund_nav (FN-1) and compute_fund_expense_ratios (FN-3). Not recompute_fund_nav (independent NAV recomputation) or any fair-value/pricing tool.

Tool URL: https://ainumbers.co/chaingraph/art-374-test-nav-error-materiality.html