{
  "evidence": "Synthetic source mapping and original checklist",
  "fields": [
    {
      "output": "Paid-in capital",
      "source": "Approved contribution schedule",
      "grain": "Fund × transaction",
      "calculation": "Cumulative eligible contributions through cutoff",
      "control": "Source IDs, duplicates, cutoff and currency",
      "owner": "Fund finance"
    },
    {
      "output": "Distributions",
      "source": "Approved distribution schedule",
      "grain": "Fund × transaction",
      "calculation": "Cumulative eligible distributions through cutoff",
      "control": "Tie to approved cash-flow schedule",
      "owner": "Fund finance"
    },
    {
      "output": "Closing NAV",
      "source": "Approved valuation / accounting snapshot",
      "grain": "Fund × reporting date",
      "calculation": "Selected closing snapshot; never sum across periods",
      "control": "NAV bridge and approved valuation version",
      "owner": "Valuation and finance reviewers"
    },
    {
      "output": "DPI / RVPI / TVPI",
      "source": "Reconciled cumulative flows and closing NAV",
      "grain": "Fund × reporting date × basis",
      "calculation": "D / PIC; NAV / PIC; (D + NAV) / PIC",
      "control": "Positive denominator, basis agreement and independent fixture",
      "owner": "Reporting reviewer"
    }
  ],
  "checklist": [
    "Confirm fund, cutoff, currency, basis, and template version",
    "Confirm all expected sources and retain versions",
    "Reconcile cash movements and cumulative totals",
    "Explain the opening-to-closing NAV bridge",
    "Resolve missing inputs and denominator exceptions",
    "Review narrative and valuation evidence separately",
    "Approve an exact version before release",
    "Retain the released pack and controlled correction record"
  ]
}