{"abstract":"Revalued balances move inversely to the exchange rate.","category":"Double-entry ledger accounting","checks":7,"contract":"x = {'bid': [num, den], 'ask': [num, den], 'accounts': [[name, 'asset'|'liability', monetary, foreign units, carried home cents]]}. Monetary assets are revalued at the bid rate and monetary liabilities at the ask rate: home = foreign * num / den rounded half-up per account. Non-monetary accounts keep their carried amount. Unrealized gain sums (new - carried) for assets and (carried - new) for liabilities. Return {'balances': [[name, home]], 'unrealized_gain'}.","contract_signature":"x","evaluation_group":"w2-double-entry-ledger-accounting-fx-revaluation","failed_approach":"Truncating before the divmod fixes orientation but drops half-up rounding.","family":"w2-double-entry-ledger-accounting-fx-revaluation-rate-orientation","id":"FA-57991","implementations":{"attempt":{"sha256":"8aa8c85735b32170aa428436e2c51b13c3c593637b6e3fa79897a4923bb95b29","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    def to_home(amount, rate):\n        num, den = rate\n        q, r = divmod(amount * num // den, 1)\n        return q + (1 if 2 * r >= den else 0)\n    gain = 0\n    out = []\n    for name, kind, monetary, foreign, carried in x['accounts']:\n        if not monetary:\n            out.append([name, carried])\n            continue\n        rate = x['bid'] if kind == 'asset' else x['ask']\n        new = to_home(foreign, rate)\n        delta = new - carried\n        gain += delta if kind == 'asset' else -delta\n        out.append([name, new])\n    return {'balances': out, 'unrealized_gain': gain}\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[['regression: rate orientation', {'bid': [124, 100], 'ask': [125, 100], 'accounts': [['a0', 'liability', True, 7, 14], ['a1', 'liability', False, 7, 7], ['a2', 'liability', True, 5, 8]]}, {'balances': [['a0', 9], ['a1', 7], ['a2', 6]], 'unrealized_gain': 7}], ['control 1', {'bid': [1, 2], 'ask': [2, 2], 'accounts': [['a0', 'liability', True, 250, 500], ['a1', 'asset', False, 101, 101], ['a2', 'liability', True, 3, 500]]}, {'balances': [['a0', 250], ['a1', 101], ['a2', 3]], 'unrealized_gain': 747}], ['control 2', {'bid': [3, 4], 'ask': [4, 4], 'accounts': [['a0', 'liability', True, 1, 2], ['a1', 'liability', True, 1000, 500], ['a2', 'asset', False, 3, 6], ['a3', 'liability', True, 5, 500]]}, {'balances': [['a0', 1], ['a1', 1000], ['a2', 6], ['a3', 5]], 'unrealized_gain': -4}], ['control 3', {'bid': [5, 8], 'ask': [8, 8], 'accounts': [['a0', 'liability', False, 101, 500], ['a1', 'asset', False, 101, 101], ['a2', 'liability', True, 101, 104], ['a3', 'liability', True, 7, 14], ['a4', 'asset', False, 7, 500]]}, {'balances': [['a0', 500], ['a1', 101], ['a2', 101], ['a3', 7], ['a4', 500]], 'unrealized_gain': 10}], ['control 4', {'bid': [2, 2], 'ask': [5, 2], 'accounts': [['a0', 'liability', False, 7, 10], ['a1', 'asset', True, 999, 999], ['a2', 'asset', False, 250, 500], ['a3', 'asset', False, 999, 500], ['a4', 'asset', True, 101, 500]]}, {'balances': [['a0', 10], ['a1', 999], ['a2', 500], ['a3', 500], ['a4', 101]], 'unrealized_gain': -399}], ['control 5', {'bid': [6, 4], 'ask': [8, 4], 'accounts': [['a0', 'asset', False, 5, 10], ['a1', 'asset', False, 7, 500]]}, {'balances': [['a0', 10], ['a1', 500]], 'unrealized_gain': 0}], ['control 6', {'bid': [5, 4], 'ask': [7, 4], 'accounts': [['a0', 'liability', False, 3, 6], ['a1', 'liability', False, 3, 6]]}, {'balances': [['a0', 6], ['a1', 6]], 'unrealized_gain': 0}]], [['regression: rate orientation', {'bid': [133, 100], 'ask': [135, 100], 'accounts': [['a0', 'liability', False, 3, 6], ['a1', 'asset', True, 1, 1], ['a2', 'liability', True, 7, 500], ['a3', 'liability', True, 3, 6]]}, {'balances': [['a0', 6], ['a1', 1], ['a2', 9], ['a3', 4]], 'unrealized_gain': 493}], ['regression: rate orientation, partial-repair probe', {'bid': [15, 8], 'ask': [17, 8], 'accounts': [['a0', 'liability', True, 999, 999], ['a1', 'liability', True, 101, 101], ['a2', 'asset', True, 7, 7], ['a3', 'liability', True, 101, 202]]}, {'balances': [['a0', 2123], ['a1', 215], ['a2', 13], ['a3', 215]], 'unrealized_gain': -1245}], ['control 1', {'bid': [119, 100], 'ask': [120, 100], 'accounts': [['a0', 'asset', False, 5, 500], ['a1', 'liability', False, 999, 500]]}, {'balances': [['a0', 500], ['a1', 500]], 'unrealized_gain': 0}], ['control 2', {'bid': [2, 2], 'ask': [5, 2], 'accounts': [['a0', 'asset', False, 5, 5], ['a1', 'asset', True, 1000, 500], ['a2', 'liability', False, 5, 5], ['a3', 'asset', True, 1, 2]]}, {'balances': [['a0', 5], ['a1', 1000], ['a2', 5], ['a3', 1]], 'unrealized_gain': 499}], ['control 3', {'bid': [99, 100], 'ask': [100, 100], 'accounts': [['a0', 'asset', True, 5, 5], ['a1', 'asset', False, 101, 202], ['a2', 'liability', True, 101, 500], ['a3', 'liability', True, 101, 500], ['a4', 'liability', False, 999, 1002]]}, {'balances': [['a0', 5], ['a1', 202], ['a2', 101], ['a3', 101], ['a4', 1002]], 'unrealized_gain': 798}], ['control 4', {'bid': [2, 4], 'ask': [4, 4], 'accounts': [['a0', 'liability', False, 999, 999], ['a1', 'liability', True, 3, 3], ['a2', 'liability', False, 250, 253]]}, {'balances': [['a0', 999], ['a1', 3], ['a2', 253]], 'unrealized_gain': 0}], ['control 5', {'bid': [2, 2], 'ask': [5, 2], 'accounts': [['a0', 'asset', False, 5, 8], ['a1', 'asset', True, 1000, 1000], ['a2', 'asset', True, 999, 1998], ['a3', 'liability', False, 999, 500]]}, {'balances': [['a0', 8], ['a1', 1000], ['a2', 999], ['a3', 500]], 'unrealized_gain': -999}]], [['regression: rate orientation', {'bid': [130, 100], 'ask': [132, 100], 'accounts': [['a0', 'asset', True, 1, 4], ['a1', 'asset', True, 7, 500]]}, {'balances': [['a0', 1], ['a1', 9]], 'unrealized_gain': -494}], ['regression: rate orientation, partial-repair probe', {'bid': [12, 10], 'ask': [14, 10], 'accounts': [['a0', 'asset', False, 1000, 2000], ['a1', 'liability', True, 1, 2], ['a2', 'liability', True, 3, 3], ['a3', 'liability', True, 999, 1002]]}, {'balances': [['a0', 2000], ['a1', 1], ['a2', 4], ['a3', 1399]], 'unrealized_gain': -397}], ['control 1', {'bid': [2, 2], 'ask': [3, 2], 'accounts': [['a0', 'asset', True, 3, 3], ['a1', 'asset', False, 5, 500], ['a2', 'asset', False, 999, 1998], ['a3', 'asset', True, 5, 5], ['a4', 'liability', False, 7, 14]]}, {'balances': [['a0', 3], ['a1', 500], ['a2', 1998], ['a3', 5], ['a4', 14]], 'unrealized_gain': 0}], ['control 2', {'bid': [1, 2], 'ask': [2, 2], 'accounts': [['a0', 'liability', True, 1, 2], ['a1', 'liability', True, 5, 500]]}, {'balances': [['a0', 1], ['a1', 5]], 'unrealized_gain': 496}], ['control 3', {'bid': [10, 10], 'ask': [11, 10], 'accounts': [['a0', 'asset', True, 999, 1998], ['a1', 'liability', False, 1000, 2000], ['a2', 'asset', True, 7, 10]]}, {'balances': [['a0', 999], ['a1', 2000], ['a2', 7]], 'unrealized_gain': -1002}], ['control 4', {'bid': [8, 8], 'ask': [9, 8], 'accounts': [['a0', 'liability', False, 1000, 500], ['a1', 'liability', False, 1, 500], ['a2', 'asset', False, 1, 1], ['a3', 'asset', True, 999, 1002]]}, {'balances': [['a0', 500], ['a1', 500], ['a2', 1], ['a3', 999]], 'unrealized_gain': -3}], ['control 5', {'bid': [105, 100], 'ask': [106, 100], 'accounts': [['a0', 'asset', False, 5, 10], ['a1', 'asset', False, 3, 6], ['a2', 'asset', False, 101, 101], ['a3', 'liability', False, 3, 6]]}, {'balances': [['a0', 10], ['a1', 6], ['a2', 101], ['a3', 6]], 'unrealized_gain': 0}]], [['regression: rate orientation', {'bid': [3, 2], 'ask': [4, 2], 'accounts': [['a0', 'liability', True, 999, 500], ['a1', 'liability', False, 3, 3], ['a2', 'liability', True, 5, 10]]}, {'balances': [['a0', 1998], ['a1', 3], ['a2', 10]], 'unrealized_gain': -1498}], ['regression: rate orientation, partial-repair probe', {'bid': [8, 4], 'ask': [9, 4], 'accounts': [['a0', 'asset', False, 250, 253], ['a1', 'liability', True, 5, 8], ['a2', 'asset', False, 5, 10], ['a3', 'liability', True, 5, 8], ['a4', 'liability', True, 999, 1998]]}, {'balances': [['a0', 253], ['a1', 11], ['a2', 10], ['a3', 11], ['a4', 2248]], 'unrealized_gain': -256}], ['control 1', {'bid': [8, 8], 'ask': [9, 8], 'accounts': [['a0', 'asset', False, 101, 101], ['a1', 'asset', False, 5, 500]]}, {'balances': [['a0', 101], ['a1', 500]], 'unrealized_gain': 0}], ['control 2', {'bid': [9, 8], 'ask': [11, 8], 'accounts': [['a0', 'asset', False, 1000, 2000], ['a1', 'asset', True, 1, 2]]}, {'balances': [['a0', 2000], ['a1', 1]], 'unrealized_gain': -1}], ['control 3', {'bid': [7, 10], 'ask': [10, 10], 'accounts': [['a0', 'asset', False, 5, 8], ['a1', 'asset', False, 250, 253]]}, {'balances': [['a0', 8], ['a1', 253]], 'unrealized_gain': 0}], ['control 4', {'bid': [10, 10], 'ask': [11, 10], 'accounts': [['a0', 'asset', True, 3, 3], ['a1', 'asset', True, 250, 500]]}, {'balances': [['a0', 3], ['a1', 250]], 'unrealized_gain': -250}], ['control 5', {'bid': [84, 100], 'ask': [87, 100], 'accounts': [['a0', 'asset', False, 1, 1], ['a1', 'liability', False, 1, 2], ['a2', 'asset', False, 999, 1998]]}, {'balances': [['a0', 1], ['a1', 2], ['a2', 1998]], 'unrealized_gain': 0}]], [['regression: rate orientation', {'bid': [158, 100], 'ask': [159, 100], 'accounts': [['a0', 'liability', True, 1, 1], ['a1', 'asset', False, 999, 1002], ['a2', 'liability', True, 1, 2], ['a3', 'liability', False, 1000, 1003]]}, {'balances': [['a0', 2], ['a1', 1002], ['a2', 2], ['a3', 1003]], 'unrealized_gain': -1}], ['control 1', {'bid': [9, 10], 'ask': [10, 10], 'accounts': [['a0', 'liability', False, 101, 500], ['a1', 'asset', False, 7, 14], ['a2', 'liability', True, 7, 10], ['a3', 'asset', False, 101, 101]]}, {'balances': [['a0', 500], ['a1', 14], ['a2', 7], ['a3', 101]], 'unrealized_gain': 3}], ['control 2', {'bid': [2, 2], 'ask': [5, 2], 'accounts': [['a0', 'asset', False, 7, 7], ['a1', 'liability', False, 101, 500]]}, {'balances': [['a0', 7], ['a1', 500]], 'unrealized_gain': 0}], ['control 3', {'bid': [2, 2], 'ask': [5, 2], 'accounts': [['a0', 'asset', True, 7, 10], ['a1', 'liability', False, 101, 202]]}, {'balances': [['a0', 7], ['a1', 202]], 'unrealized_gain': -3}], ['control 4', {'bid': [2, 2], 'ask': [3, 2], 'accounts': [['a0', 'asset', True, 1000, 2000], ['a1', 'asset', True, 7, 500]]}, {'balances': [['a0', 1000], ['a1', 7]], 'unrealized_gain': -1493}], ['control 5', {'bid': [102, 100], 'ask': [103, 100], 'accounts': [['a0', 'liability', False, 999, 1002], ['a1', 'liability', True, 3, 3]]}, {'balances': [['a0', 1002], ['a1', 3]], 'unrealized_gain': 0}], ['control 6', {'bid': [15, 10], 'ask': [18, 10], 'accounts': [['a0', 'asset', False, 999, 500], ['a1', 'asset', False, 250, 500]]}, {'balances': [['a0', 500], ['a1', 500]], 'unrealized_gain': 0}]]]\nfor label, args, expected in fixtures[N-1]:\n    try:\n        actual = solve(args)\n    except Exception as exc:\n        actual = 'raised ' + type(exc).__name__\n    check(label, actual, expected)\nprint(json.dumps({\"observations\": observations, \"passed\": all(x[\"passed\"] for x in observations)}, ensure_ascii=False))\nraise SystemExit(0 if all(x[\"passed\"] for x in observations) else 1)\n"},"broken":{"sha256":"0b17ff2c767fbf5d96fc6ad9b00a5d7f5090c0160f9cfa1734c445a8b1bc2b9d","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    def to_home(amount, rate):\n        num, den = rate\n        q, r = divmod(amount * den, num)\n        return q + (1 if 2 * r >= den else 0)\n    gain = 0\n    out = []\n    for name, kind, monetary, foreign, carried in x['accounts']:\n        if not monetary:\n            out.append([name, carried])\n            continue\n        rate = x['bid'] if kind == 'asset' else x['ask']\n        new = to_home(foreign, rate)\n        delta = new - carried\n        gain += delta if kind == 'asset' else -delta\n        out.append([name, new])\n    return {'balances': out, 'unrealized_gain': gain}\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[['regression: rate orientation', {'bid': [124, 100], 'ask': [125, 100], 'accounts': [['a0', 'liability', True, 7, 14], ['a1', 'liability', False, 7, 7], ['a2', 'liability', True, 5, 8]]}, {'balances': [['a0', 9], ['a1', 7], ['a2', 6]], 'unrealized_gain': 7}], ['control 1', {'bid': [1, 2], 'ask': [2, 2], 'accounts': [['a0', 'liability', True, 250, 500], ['a1', 'asset', False, 101, 101], ['a2', 'liability', True, 3, 500]]}, {'balances': [['a0', 250], ['a1', 101], ['a2', 3]], 'unrealized_gain': 747}], ['control 2', {'bid': [3, 4], 'ask': [4, 4], 'accounts': [['a0', 'liability', True, 1, 2], ['a1', 'liability', True, 1000, 500], ['a2', 'asset', False, 3, 6], ['a3', 'liability', True, 5, 500]]}, {'balances': [['a0', 1], ['a1', 1000], ['a2', 6], ['a3', 5]], 'unrealized_gain': -4}], ['control 3', {'bid': [5, 8], 'ask': [8, 8], 'accounts': [['a0', 'liability', False, 101, 500], ['a1', 'asset', False, 101, 101], ['a2', 'liability', True, 101, 104], ['a3', 'liability', True, 7, 14], ['a4', 'asset', False, 7, 500]]}, {'balances': [['a0', 500], ['a1', 101], ['a2', 101], ['a3', 7], ['a4', 500]], 'unrealized_gain': 10}], ['control 4', {'bid': [2, 2], 'ask': [5, 2], 'accounts': [['a0', 'liability', False, 7, 10], ['a1', 'asset', True, 999, 999], ['a2', 'asset', False, 250, 500], ['a3', 'asset', False, 999, 500], ['a4', 'asset', True, 101, 500]]}, {'balances': [['a0', 10], ['a1', 999], ['a2', 500], ['a3', 500], ['a4', 101]], 'unrealized_gain': -399}], ['control 5', {'bid': [6, 4], 'ask': [8, 4], 'accounts': [['a0', 'asset', False, 5, 10], ['a1', 'asset', False, 7, 500]]}, {'balances': [['a0', 10], ['a1', 500]], 'unrealized_gain': 0}], ['control 6', {'bid': [5, 4], 'ask': [7, 4], 'accounts': [['a0', 'liability', False, 3, 6], ['a1', 'liability', False, 3, 6]]}, {'balances': [['a0', 6], ['a1', 6]], 'unrealized_gain': 0}]], [['regression: rate orientation', {'bid': [133, 100], 'ask': [135, 100], 'accounts': [['a0', 'liability', False, 3, 6], ['a1', 'asset', True, 1, 1], ['a2', 'liability', True, 7, 500], ['a3', 'liability', True, 3, 6]]}, {'balances': [['a0', 6], ['a1', 1], ['a2', 9], ['a3', 4]], 'unrealized_gain': 493}], ['regression: rate orientation, partial-repair probe', {'bid': [15, 8], 'ask': [17, 8], 'accounts': [['a0', 'liability', True, 999, 999], ['a1', 'liability', True, 101, 101], ['a2', 'asset', True, 7, 7], ['a3', 'liability', True, 101, 202]]}, {'balances': [['a0', 2123], ['a1', 215], ['a2', 13], ['a3', 215]], 'unrealized_gain': -1245}], ['control 1', {'bid': [119, 100], 'ask': [120, 100], 'accounts': [['a0', 'asset', False, 5, 500], ['a1', 'liability', False, 999, 500]]}, {'balances': [['a0', 500], ['a1', 500]], 'unrealized_gain': 0}], ['control 2', {'bid': [2, 2], 'ask': [5, 2], 'accounts': [['a0', 'asset', False, 5, 5], ['a1', 'asset', True, 1000, 500], ['a2', 'liability', False, 5, 5], ['a3', 'asset', True, 1, 2]]}, {'balances': [['a0', 5], ['a1', 1000], ['a2', 5], ['a3', 1]], 'unrealized_gain': 499}], ['control 3', {'bid': [99, 100], 'ask': [100, 100], 'accounts': [['a0', 'asset', True, 5, 5], ['a1', 'asset', False, 101, 202], ['a2', 'liability', True, 101, 500], ['a3', 'liability', True, 101, 500], ['a4', 'liability', False, 999, 1002]]}, {'balances': [['a0', 5], ['a1', 202], ['a2', 101], ['a3', 101], ['a4', 1002]], 'unrealized_gain': 798}], ['control 4', {'bid': [2, 4], 'ask': [4, 4], 'accounts': [['a0', 'liability', False, 999, 999], ['a1', 'liability', True, 3, 3], ['a2', 'liability', False, 250, 253]]}, {'balances': [['a0', 999], ['a1', 3], ['a2', 253]], 'unrealized_gain': 0}], ['control 5', {'bid': [2, 2], 'ask': [5, 2], 'accounts': [['a0', 'asset', False, 5, 8], ['a1', 'asset', True, 1000, 1000], ['a2', 'asset', True, 999, 1998], ['a3', 'liability', False, 999, 500]]}, {'balances': [['a0', 8], ['a1', 1000], ['a2', 999], ['a3', 500]], 'unrealized_gain': -999}]], [['regression: rate orientation', {'bid': [130, 100], 'ask': [132, 100], 'accounts': [['a0', 'asset', True, 1, 4], ['a1', 'asset', True, 7, 500]]}, {'balances': [['a0', 1], ['a1', 9]], 'unrealized_gain': -494}], ['regression: rate orientation, partial-repair probe', {'bid': [12, 10], 'ask': [14, 10], 'accounts': [['a0', 'asset', False, 1000, 2000], ['a1', 'liability', True, 1, 2], ['a2', 'liability', True, 3, 3], ['a3', 'liability', True, 999, 1002]]}, {'balances': [['a0', 2000], ['a1', 1], ['a2', 4], ['a3', 1399]], 'unrealized_gain': -397}], ['control 1', {'bid': [2, 2], 'ask': [3, 2], 'accounts': [['a0', 'asset', True, 3, 3], ['a1', 'asset', False, 5, 500], ['a2', 'asset', False, 999, 1998], ['a3', 'asset', True, 5, 5], ['a4', 'liability', False, 7, 14]]}, {'balances': [['a0', 3], ['a1', 500], ['a2', 1998], ['a3', 5], ['a4', 14]], 'unrealized_gain': 0}], ['control 2', {'bid': [1, 2], 'ask': [2, 2], 'accounts': [['a0', 'liability', True, 1, 2], ['a1', 'liability', True, 5, 500]]}, {'balances': [['a0', 1], ['a1', 5]], 'unrealized_gain': 496}], ['control 3', {'bid': [10, 10], 'ask': [11, 10], 'accounts': [['a0', 'asset', True, 999, 1998], ['a1', 'liability', False, 1000, 2000], ['a2', 'asset', True, 7, 10]]}, {'balances': [['a0', 999], ['a1', 2000], ['a2', 7]], 'unrealized_gain': -1002}], ['control 4', {'bid': [8, 8], 'ask': [9, 8], 'accounts': [['a0', 'liability', False, 1000, 500], ['a1', 'liability', False, 1, 500], ['a2', 'asset', False, 1, 1], ['a3', 'asset', True, 999, 1002]]}, {'balances': [['a0', 500], ['a1', 500], ['a2', 1], ['a3', 999]], 'unrealized_gain': -3}], ['control 5', {'bid': [105, 100], 'ask': [106, 100], 'accounts': [['a0', 'asset', False, 5, 10], ['a1', 'asset', False, 3, 6], ['a2', 'asset', False, 101, 101], ['a3', 'liability', False, 3, 6]]}, {'balances': [['a0', 10], ['a1', 6], ['a2', 101], ['a3', 6]], 'unrealized_gain': 0}]], [['regression: rate orientation', {'bid': [3, 2], 'ask': [4, 2], 'accounts': [['a0', 'liability', True, 999, 500], ['a1', 'liability', False, 3, 3], ['a2', 'liability', True, 5, 10]]}, {'balances': [['a0', 1998], ['a1', 3], ['a2', 10]], 'unrealized_gain': -1498}], ['regression: rate orientation, partial-repair probe', {'bid': [8, 4], 'ask': [9, 4], 'accounts': [['a0', 'asset', False, 250, 253], ['a1', 'liability', True, 5, 8], ['a2', 'asset', False, 5, 10], ['a3', 'liability', True, 5, 8], ['a4', 'liability', True, 999, 1998]]}, {'balances': [['a0', 253], ['a1', 11], ['a2', 10], ['a3', 11], ['a4', 2248]], 'unrealized_gain': -256}], ['control 1', {'bid': [8, 8], 'ask': [9, 8], 'accounts': [['a0', 'asset', False, 101, 101], ['a1', 'asset', False, 5, 500]]}, {'balances': [['a0', 101], ['a1', 500]], 'unrealized_gain': 0}], ['control 2', {'bid': [9, 8], 'ask': [11, 8], 'accounts': [['a0', 'asset', False, 1000, 2000], ['a1', 'asset', True, 1, 2]]}, {'balances': [['a0', 2000], ['a1', 1]], 'unrealized_gain': -1}], ['control 3', {'bid': [7, 10], 'ask': [10, 10], 'accounts': [['a0', 'asset', False, 5, 8], ['a1', 'asset', False, 250, 253]]}, {'balances': [['a0', 8], ['a1', 253]], 'unrealized_gain': 0}], ['control 4', {'bid': [10, 10], 'ask': [11, 10], 'accounts': [['a0', 'asset', True, 3, 3], ['a1', 'asset', True, 250, 500]]}, {'balances': [['a0', 3], ['a1', 250]], 'unrealized_gain': -250}], ['control 5', {'bid': [84, 100], 'ask': [87, 100], 'accounts': [['a0', 'asset', False, 1, 1], ['a1', 'liability', False, 1, 2], ['a2', 'asset', False, 999, 1998]]}, {'balances': [['a0', 1], ['a1', 2], ['a2', 1998]], 'unrealized_gain': 0}]], [['regression: rate orientation', {'bid': [158, 100], 'ask': [159, 100], 'accounts': [['a0', 'liability', True, 1, 1], ['a1', 'asset', False, 999, 1002], ['a2', 'liability', True, 1, 2], ['a3', 'liability', False, 1000, 1003]]}, {'balances': [['a0', 2], ['a1', 1002], ['a2', 2], ['a3', 1003]], 'unrealized_gain': -1}], ['control 1', {'bid': [9, 10], 'ask': [10, 10], 'accounts': [['a0', 'liability', False, 101, 500], ['a1', 'asset', False, 7, 14], ['a2', 'liability', True, 7, 10], ['a3', 'asset', False, 101, 101]]}, {'balances': [['a0', 500], ['a1', 14], ['a2', 7], ['a3', 101]], 'unrealized_gain': 3}], ['control 2', {'bid': [2, 2], 'ask': [5, 2], 'accounts': [['a0', 'asset', False, 7, 7], ['a1', 'liability', False, 101, 500]]}, {'balances': [['a0', 7], ['a1', 500]], 'unrealized_gain': 0}], ['control 3', {'bid': [2, 2], 'ask': [5, 2], 'accounts': [['a0', 'asset', True, 7, 10], ['a1', 'liability', False, 101, 202]]}, {'balances': [['a0', 7], ['a1', 202]], 'unrealized_gain': -3}], ['control 4', {'bid': [2, 2], 'ask': [3, 2], 'accounts': [['a0', 'asset', True, 1000, 2000], ['a1', 'asset', True, 7, 500]]}, {'balances': [['a0', 1000], ['a1', 7]], 'unrealized_gain': -1493}], ['control 5', {'bid': [102, 100], 'ask': [103, 100], 'accounts': [['a0', 'liability', False, 999, 1002], ['a1', 'liability', True, 3, 3]]}, {'balances': [['a0', 1002], ['a1', 3]], 'unrealized_gain': 0}], ['control 6', {'bid': [15, 10], 'ask': [18, 10], 'accounts': [['a0', 'asset', False, 999, 500], ['a1', 'asset', False, 250, 500]]}, {'balances': [['a0', 500], ['a1', 500]], 'unrealized_gain': 0}]]]\nfor label, args, expected in fixtures[N-1]:\n    try:\n        actual = solve(args)\n    except Exception as exc:\n        actual = 'raised ' + type(exc).__name__\n    check(label, actual, expected)\nprint(json.dumps({\"observations\": observations, \"passed\": all(x[\"passed\"] for x in observations)}, ensure_ascii=False))\nraise SystemExit(0 if all(x[\"passed\"] for x in observations) else 1)\n"}},"limitations":"A deterministic bounded teaching model with stipulated toy bookkeeping rules stated in the contract; amounts are integer cents; it makes no claim of conformance to any accounting standard or product. This reproducer isolates one failure mechanism. Results cover the supplied fixtures. Variants within a family share a test contract and should remain grouped when constructing evaluation splits. Related mechanisms with a shared evaluation_group must also remain together; these controlled models are not independent production incidents.","method":"Deterministic executable model with adversarial boundary fixtures.","provenance":{"created_by":"Failure Map","dependencies":"Python standard library","family":"w2-double-entry-ledger-accounting-fx-revaluation-rate-orientation","generated_at":"2026-09-29T14:46:22.468751+00:00","license":"CC0-1.0","python":"3.12.14","seed":1,"split":"open-access"},"relevance":"Ledger software must keep debits equal to credits and apply normal-balance, period and cutoff rules exactly; small sign or boundary slips silently misstate financial statements.","root_cause":"The quote is inverted, dividing by the home-per-foreign rate.","sha256":"4f3f3ded6ceff69cdc57e27f89c5e62533d3b689901310e38a457e4b28ffdc8d","title":"Foreign currency period-end revaluation: rate orientation · case 01","variant":1,"variant_policy":"Five numbered records share a model and may reuse boundary fixtures.","verified":true,"visibility":"public","verification":{"attempt":{"elapsed_ms":43.554,"exit_code":1,"observations":[{"actual":{"balances":[["a0",8],["a1",7],["a2",6]],"unrealized_gain":8},"check":"regression: rate orientation","expected":{"balances":[["a0",9],["a1",7],["a2",6]],"unrealized_gain":7},"passed":false},{"actual":{"balances":[["a0",250],["a1",101],["a2",3]],"unrealized_gain":747},"check":"control 1","expected":{"balances":[["a0",250],["a1",101],["a2",3]],"unrealized_gain":747},"passed":true},{"actual":{"balances":[["a0",1],["a1",1000],["a2",6],["a3",5]],"unrealized_gain":-4},"check":"control 2","expected":{"balances":[["a0",1],["a1",1000],["a2",6],["a3",5]],"unrealized_gain":-4},"passed":true},{"actual":{"balances":[["a0",500],["a1",101],["a2",101],["a3",7],["a4",500]],"unrealized_gain":10},"check":"control 3","expected":{"balances":[["a0",500],["a1",101],["a2",101],["a3",7],["a4",500]],"unrealized_gain":10},"passed":true},{"actual":{"balances":[["a0",10],["a1",999],["a2",500],["a3",500],["a4",101]],"unrealized_gain":-399},"check":"control 4","expected":{"balances":[["a0",10],["a1",999],["a2",500],["a3",500],["a4",101]],"unrealized_gain":-399},"passed":true},{"actual":{"balances":[["a0",10],["a1",500]],"unrealized_gain":0},"check":"control 5","expected":{"balances":[["a0",10],["a1",500]],"unrealized_gain":0},"passed":true},{"actual":{"balances":[["a0",6],["a1",6]],"unrealized_gain":0},"check":"control 6","expected":{"balances":[["a0",6],["a1",6]],"unrealized_gain":0},"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression: rate orientation\", \"actual\": {\"balances\": [[\"a0\", 8], [\"a1\", 7], [\"a2\", 6]], \"unrealized_gain\": 8}, \"expected\": {\"balances\": [[\"a0\", 9], [\"a1\", 7], [\"a2\", 6]], \"unrealized_gain\": 7}, \"passed\": false}, {\"check\": \"control 1\", \"actual\": {\"balances\": [[\"a0\", 250], [\"a1\", 101], [\"a2\", 3]], \"unrealized_gain\": 747}, \"expected\": {\"balances\": [[\"a0\", 250], [\"a1\", 101], [\"a2\", 3]], \"unrealized_gain\": 747}, \"passed\": true}, {\"check\": \"control 2\", \"actual\": {\"balances\": [[\"a0\", 1], [\"a1\", 1000], [\"a2\", 6], [\"a3\", 5]], \"unrealized_gain\": -4}, \"expected\": {\"balances\": [[\"a0\", 1], [\"a1\", 1000], [\"a2\", 6], [\"a3\", 5]], \"unrealized_gain\": -4}, \"passed\": true}, {\"check\": \"control 3\", \"actual\": {\"balances\": [[\"a0\", 500], [\"a1\", 101], [\"a2\", 101], [\"a3\", 7], [\"a4\", 500]], \"unrealized_gain\": 10}, \"expected\": {\"balances\": [[\"a0\", 500], [\"a1\", 101], [\"a2\", 101], [\"a3\", 7], [\"a4\", 500]], \"unrealized_gain\": 10}, \"passed\": true}, {\"check\": \"control 4\", \"actual\": {\"balances\": [[\"a0\", 10], [\"a1\", 999], [\"a2\", 500], [\"a3\", 500], [\"a4\", 101]], \"unrealized_gain\": -399}, \"expected\": {\"balances\": [[\"a0\", 10], [\"a1\", 999], [\"a2\", 500], [\"a3\", 500], [\"a4\", 101]], \"unrealized_gain\": -399}, \"passed\": true}, {\"check\": \"control 5\", \"actual\": {\"balances\": [[\"a0\", 10], [\"a1\", 500]], \"unrealized_gain\": 0}, \"expected\": {\"balances\": [[\"a0\", 10], [\"a1\", 500]], \"unrealized_gain\": 0}, \"passed\": true}, {\"check\": \"control 6\", \"actual\": {\"balances\": [[\"a0\", 6], [\"a1\", 6]], \"unrealized_gain\": 0}, \"expected\": {\"balances\": [[\"a0\", 6], [\"a1\", 6]], \"unrealized_gain\": 0}, \"passed\": true}], \"passed\": false}\n"},"broken":{"elapsed_ms":44.489,"exit_code":1,"observations":[{"actual":{"balances":[["a0",6],["a1",7],["a2",4]],"unrealized_gain":12},"check":"regression: rate orientation","expected":{"balances":[["a0",9],["a1",7],["a2",6]],"unrealized_gain":7},"passed":false},{"actual":{"balances":[["a0",250],["a1",101],["a2",3]],"unrealized_gain":747},"check":"control 1","expected":{"balances":[["a0",250],["a1",101],["a2",3]],"unrealized_gain":747},"passed":true},{"actual":{"balances":[["a0",1],["a1",1000],["a2",6],["a3",5]],"unrealized_gain":-4},"check":"control 2","expected":{"balances":[["a0",1],["a1",1000],["a2",6],["a3",5]],"unrealized_gain":-4},"passed":true},{"actual":{"balances":[["a0",500],["a1",101],["a2",101],["a3",7],["a4",500]],"unrealized_gain":10},"check":"control 3","expected":{"balances":[["a0",500],["a1",101],["a2",101],["a3",7],["a4",500]],"unrealized_gain":10},"passed":true},{"actual":{"balances":[["a0",10],["a1",999],["a2",500],["a3",500],["a4",101]],"unrealized_gain":-399},"check":"control 4","expected":{"balances":[["a0",10],["a1",999],["a2",500],["a3",500],["a4",101]],"unrealized_gain":-399},"passed":true},{"actual":{"balances":[["a0",10],["a1",500]],"unrealized_gain":0},"check":"control 5","expected":{"balances":[["a0",10],["a1",500]],"unrealized_gain":0},"passed":true},{"actual":{"balances":[["a0",6],["a1",6]],"unrealized_gain":0},"check":"control 6","expected":{"balances":[["a0",6],["a1",6]],"unrealized_gain":0},"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression: rate orientation\", \"actual\": {\"balances\": [[\"a0\", 6], [\"a1\", 7], [\"a2\", 4]], \"unrealized_gain\": 12}, \"expected\": {\"balances\": [[\"a0\", 9], [\"a1\", 7], [\"a2\", 6]], \"unrealized_gain\": 7}, \"passed\": false}, {\"check\": \"control 1\", \"actual\": {\"balances\": [[\"a0\", 250], [\"a1\", 101], [\"a2\", 3]], \"unrealized_gain\": 747}, \"expected\": {\"balances\": [[\"a0\", 250], [\"a1\", 101], [\"a2\", 3]], \"unrealized_gain\": 747}, \"passed\": true}, {\"check\": \"control 2\", \"actual\": {\"balances\": [[\"a0\", 1], [\"a1\", 1000], [\"a2\", 6], [\"a3\", 5]], \"unrealized_gain\": -4}, \"expected\": {\"balances\": [[\"a0\", 1], [\"a1\", 1000], [\"a2\", 6], [\"a3\", 5]], \"unrealized_gain\": -4}, \"passed\": true}, {\"check\": \"control 3\", \"actual\": {\"balances\": [[\"a0\", 500], [\"a1\", 101], [\"a2\", 101], [\"a3\", 7], [\"a4\", 500]], \"unrealized_gain\": 10}, \"expected\": {\"balances\": [[\"a0\", 500], [\"a1\", 101], [\"a2\", 101], [\"a3\", 7], [\"a4\", 500]], \"unrealized_gain\": 10}, \"passed\": true}, {\"check\": \"control 4\", \"actual\": {\"balances\": [[\"a0\", 10], [\"a1\", 999], [\"a2\", 500], [\"a3\", 500], [\"a4\", 101]], \"unrealized_gain\": -399}, \"expected\": {\"balances\": [[\"a0\", 10], [\"a1\", 999], [\"a2\", 500], [\"a3\", 500], [\"a4\", 101]], \"unrealized_gain\": -399}, \"passed\": true}, {\"check\": \"control 5\", \"actual\": {\"balances\": [[\"a0\", 10], [\"a1\", 500]], \"unrealized_gain\": 0}, \"expected\": {\"balances\": [[\"a0\", 10], [\"a1\", 500]], \"unrealized_gain\": 0}, \"passed\": true}, {\"check\": \"control 6\", \"actual\": {\"balances\": [[\"a0\", 6], [\"a1\", 6]], \"unrealized_gain\": 0}, \"expected\": {\"balances\": [[\"a0\", 6], [\"a1\", 6]], \"unrealized_gain\": 0}, \"passed\": true}], \"passed\": false}\n"}},"member_only":{"stages":["fixed"],"fields":["implementations.fixed","verification.fixed","harness","repair"],"note":"The verified repair, its recorded checks, the repair description, and the scoring harness are available to members."}}