List immutable pre-elimination CTA audits for one group version

QA-only. Requires active membership in every constituent test company. Each audit sums the independently validated translation difference from one exact immutable standalone balance-sheet snapshot per constituent. The result is OCI/separate-equity audit data, is not posted to the ledger, and is not a consolidated financial statement. Uniform-policy adjustments, parent-investment/equity elimination, intercompany eliminations, NCI attribution, and disposal reclassification remain explicit pending procedures.