Issue an immutable pre-elimination reporting-scope trial balance

Demo-parity, admin-only, and all-entity protected for an explicitly allowlisted active or test company. The explicit manifest must contain every legal entity in the sealed hierarchy exactly once, pin each current adjusted pre-closing trial balance, and share the exact company GL-account mapping and presentation currency. The result remains labeled incomplete and non-consolidated until elimination, NCI, policy, and disposal procedures are applied. No runtime fixture or inferred latest snapshot is accepted.