Issue an immutable exact-source pre-elimination CTA audit

QA-only and admin-only in every constituent company. The submitted manifest must contain exactly one existing immutable standalone balance-sheet snapshot for every company in the sealed group version. All snapshots must share the exact period and presentation currency, retain their current close generation, and preserve their exact closing, historical, and average FX provenance. Full consolidation contributes 100 percent of a partially owned subsidiary; no ownership multiplication or NCI attribution occurs in this slice. The endpoint creates no data, rates, companies, mappings, or ledger postings.