{
  "synthetic": true,
  "branch": "wholly_owned_domestic_oic",
  "as_of": "2026-09-30",
  "facts": {
    "accounting_policy": {
      "company": "alpha",
      "value": "SYNTHETIC selected accounting allocation, with separately reviewed tax effects; not a real goodwill or tax determination",
      "value_kind": "text"
    },
    "allocation_policy": {
      "company": "alpha",
      "value": "SYNTHETIC exact whole shares; no cash adjustment or hidden rounding",
      "value_kind": "text"
    },
    "alpha_capital": {
      "company": "alpha",
      "value": "-60000",
      "value_kind": "decimal"
    },
    "alpha_cash": {
      "company": "alpha",
      "value": "500000",
      "value_kind": "decimal"
    },
    "alpha_investment": {
      "company": "alpha",
      "value": "480000",
      "value_kind": "decimal"
    },
    "alpha_investment_funding": {
      "company": "alpha",
      "value": "-480000",
      "value_kind": "decimal"
    },
    "alpha_reserves": {
      "company": "alpha",
      "value": "-440000",
      "value_kind": "decimal"
    },
    "annual_accounts_actual": {
      "company": "alpha",
      "value": "2026-09-30",
      "value_kind": "date"
    },
    "annual_accounts_anchor_0": {
      "company": "alpha",
      "value": "2026-03-31",
      "value_kind": "date"
    },
    "balance_date_a": {
      "company": "alpha",
      "value": "2026-09-30",
      "value_kind": "date"
    },
    "branch_rationale": {
      "company": "alpha",
      "value": "SYNTHETIC manual branch selection and reviewed scope",
      "value_kind": "text"
    },
    "calendar_owner": {
      "company": "alpha",
      "value": "SYNTHETIC responsible professional",
      "value_kind": "text"
    },
    "calendar_policy": {
      "company": "alpha",
      "value": "SYNTHETIC declared ordinary terms; no inferred waivers or holiday adjustments",
      "value_kind": "text"
    },
    "creditor_wait_anchor_0": {
      "company": "alpha",
      "value": "2026-10-02",
      "value_kind": "date"
    },
    "creditor_wait_anchor_1": {
      "company": "beta",
      "value": "2026-10-03",
      "value_kind": "date"
    },
    "documents_available_actual": {
      "company": "alpha",
      "value": "2026-10-02",
      "value_kind": "date"
    },
    "documents_available_anchor_0": {
      "company": "alpha",
      "value": "2026-09-02",
      "value_kind": "date"
    },
    "domestic_oic": {
      "company": "alpha",
      "value": true,
      "value_kind": "boolean"
    },
    "homogeneous_rights": {
      "company": "alpha",
      "value": true,
      "value_kind": "boolean"
    },
    "incorporation": {
      "company": "alpha",
      "value": true,
      "value_kind": "boolean"
    },
    "no_cash_adjustment": {
      "company": "alpha",
      "value": true,
      "value_kind": "boolean"
    },
    "no_mlbo": {
      "company": "alpha",
      "value": true,
      "value_kind": "boolean"
    },
    "no_own_or_reciprocal_holdings": {
      "company": "alpha",
      "value": true,
      "value_kind": "boolean"
    },
    "no_special_regulated_or_crisis_case": {
      "company": "alpha",
      "value": true,
      "value_kind": "boolean"
    },
    "nominal": {
      "company": "alpha",
      "value": "1.00",
      "value_kind": "decimal"
    },
    "owner_a": {
      "company": "alpha",
      "value": "SYNTHETIC Alice",
      "value_kind": "text"
    },
    "owner_a_units": {
      "company": "alpha",
      "value": "60000",
      "value_kind": "decimal"
    },
    "ownership": {
      "company": "alpha",
      "value": "1/1",
      "value_kind": "fraction"
    },
    "project_notice_actual": {
      "company": "alpha",
      "value": "2026-10-02",
      "value_kind": "date"
    },
    "project_notice_anchor_0": {
      "company": "alpha",
      "value": "2026-09-01",
      "value_kind": "date"
    },
    "project_notice_anchor_1": {
      "company": "beta",
      "value": "2026-09-02",
      "value_kind": "date"
    },
    "source_note": {
      "company": "alpha",
      "value": "SYNTHETIC rule text for software testing; not a legal authority.",
      "value_kind": "text"
    },
    "statement_age_actual": {
      "company": "alpha",
      "value": "2026-09-30",
      "value_kind": "date"
    },
    "statement_age_anchor_0": {
      "company": "alpha",
      "value": "2026-06-02",
      "value_kind": "date"
    },
    "units_a": {
      "company": "alpha",
      "value": "60000",
      "value_kind": "decimal"
    },
    "balance_date_b": {
      "company": "beta",
      "value": "2026-09-30",
      "value_kind": "date"
    },
    "beta_assets": {
      "company": "beta",
      "value": "500000",
      "value_kind": "decimal"
    },
    "beta_equity": {
      "company": "beta",
      "value": "-300000",
      "value_kind": "decimal"
    },
    "beta_liabilities": {
      "company": "beta",
      "value": "-200000",
      "value_kind": "decimal"
    },
    "beta_reviewed_asset_uplift": {
      "company": "beta",
      "value": "180000",
      "value_kind": "decimal"
    },
    "tax_assessment": {
      "company": "beta",
      "value": "SYNTHETIC tax bases kept distinct; tax treatment and deferred taxes require case-specific professional review",
      "value_kind": "text"
    },
    "tax_basis": {
      "company": "beta",
      "value": "500000",
      "value_kind": "decimal"
    },
    "tax_book": {
      "company": "beta",
      "value": "680000",
      "value_kind": "decimal"
    },
    "tax_owner": {
      "company": "beta",
      "value": "SYNTHETIC beta",
      "value_kind": "text"
    }
  },
  "calendar_conventions": {
    "project_notice": {
      "count": 30,
      "unit": "days"
    },
    "documents_available": {
      "count": 30,
      "unit": "days"
    },
    "creditor_wait": {
      "count": 60,
      "unit": "days"
    },
    "annual_accounts": {
      "count": 6,
      "unit": "months"
    },
    "statement_age": {
      "count": 120,
      "unit": "days"
    }
  },
  "boundary": "Fictional hypotheses only. No reviewed legal authority, professional approval, signature or filing. Case sections must be authored from these facts, with gaps explicit."
}