{
  "synthetic": true,
  "topic_id": "TP-160",
  "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.",
  "components": [
    1000,
    -30,
    -70
  ],
  "expected_net": 900,
  "payout_net_debit": 900,
  "merchant": "M1",
  "batch": "B1",
  "currency": "EUR",
  "reference_controls": [
    {
      "topic_id": "TP-160",
      "control": "Signed components equal stated net",
      "result": "PASS"
    },
    {
      "topic_id": "TP-160",
      "control": "Gross-only shortcut gives a different result",
      "result": "PASS"
    },
    {
      "topic_id": "TP-160",
      "control": "Payout excluded from own component bridge",
      "result": "PASS"
    }
  ]
}