{
  "synthetic": true,
  "topic_id": "TP-159",
  "scope": "Invented teaching records and actual Python reference controls; not bank exports, upload templates, vendor/API/software execution, OCR/signature/PDF validation, compatibility tests or fee/tax advice.",
  "settlement": {
    "reference": "SYN.2026.09.30",
    "date": "2026-09-30",
    "amount": 480,
    "currency": "EUR",
    "destination": "A"
  },
  "bank": [
    {
      "reference": "SYN.2026.09.30",
      "date": "2026-10-01",
      "amount": 480,
      "currency": "EUR",
      "destination": "A"
    },
    {
      "reference": "OTHER",
      "date": "2026-10-01",
      "amount": 480,
      "currency": "EUR",
      "destination": "A"
    }
  ],
  "mt940_opening": 0,
  "mt940_closing": 480,
  "reference_controls": [
    {
      "topic_id": "TP-159",
      "control": "Exact context selects only actual reference",
      "result": "PASS"
    },
    {
      "topic_id": "TP-159",
      "control": "Same-date condition would reject valid candidate",
      "result": "PASS"
    },
    {
      "topic_id": "TP-159",
      "control": "Settlement zero balance not full bank identity",
      "result": "PASS"
    }
  ]
}