{
  "schema_version": "1.1.0",
  "description": "Synthetic exact fixtures for one legally unresolved fixed contingent-share tranche, with point-in-time and amendment-effective-date controls.",
  "license": "CC0-1.0",
  "valid_cases": [
    {
      "name": "canonical_combined_conditions_dilutive",
      "input": {
        "entity_id": "SYNTH-ENTITY",
        "agreement_id": "CSA-2025-01",
        "period_start": "2025-01-01",
        "period_end": "2025-12-31",
        "as_of": "2026-02-20T12:00:00Z",
        "accounting_framework": "IFRS",
        "period_application": "IFRS_DIRECT_PERIOD",
        "currency": "USD",
        "basic_control_numerator": "120",
        "basic_weighted_average_shares": "50",
        "earnings_scale": "1000000",
        "share_scale": "1000000",
        "fixed_contingent_shares": "5",
        "agreement_date": "2024-07-01",
        "terms_effective_date": "2024-07-01",
        "knowledge_cutoff": "2026-02-20T12:00:00Z",
        "contingency_end": "2026-12-31",
        "legal_status": "UNRESOLVED",
        "condition_logic": "ALL",
        "conditions": [
          {
            "condition_id": "EBITDA",
            "kind": "EARNINGS",
            "measurement_basis": "EARNINGS_TO_DATE",
            "comparison": "GTE",
            "observed_value": "36",
            "threshold_value": "30",
            "measurement_unit": "USD_MILLIONS",
            "source": "Synthetic audited performance schedule"
            ,"measurement_date": "2025-12-31"
          },
          {
            "condition_id": "PRICE",
            "kind": "MARKET_PRICE",
            "measurement_basis": "PERIOD_END_PRICE",
            "comparison": "GTE",
            "observed_value": "24",
            "threshold_value": "20",
            "measurement_unit": "USD_PER_SHARE",
            "source": "Synthetic exchange close"
            ,"measurement_date": "2025-12-31"
          }
        ],
        "numerator_policy": "Continuing-operations control numerator",
        "denominator_policy": "Restated Basic weighted-average ordinary shares",
        "current_status_policy": "NO_FUTURE_PROJECTION",
        "award_terms_source": "Synthetic contingent share agreement",
        "day_count_policy": "ACTUAL_DAYS_IN_PERIOD",
        "basic_components_complete": true,
        "share_basis_restatement_complete": true,
        "conditions_complete": true,
        "award_terms_complete": true,
        "pending_contingency_confirmed": true,
        "legal_conditions_irrevocably_satisfied": false,
        "time_only_condition_remaining": false,
        "agreement_cancelled": false,
        "contingently_returnable": false,
        "unsegmented_terms_revision": false,
        "little_or_no_cash_consideration": true,
        "fixed_share_count": true,
        "numerator_effect_is_zero": true,
        "award_is_final": true,
        "is_final": true,
        "eps_decimal_places": 2,
        "share_decimal_places": 0,
        "rounding_mode": "half_even"
      },
      "expected": {
        "all_conditions_met": true,
        "all_current_status_tests_met": true,
        "conditions_met_count": 2,
        "conditions_total_count": 2,
        "exposure_days": 365,
        "period_days": 365,
        "time_weight_exact": "1/1",
        "eligible_shares_unweighted_exact": "5000000/1",
        "weighted_contingent_shares_exact": "5000000/1",
        "weighted_contingent_shares": "5000000",
        "basic_eps_exact": "12/5",
        "basic_eps": "2.40",
        "candidate_eps_exact": "24/11",
        "candidate_eps": "2.18",
        "classification": "dilutive",
        "include_in_standalone_candidate": true,
        "reason_code": "candidate_below_control",
        "status": "final"
      }
    },
    {
      "name": "us_gaap_single_quarter",
      "input_from": "canonical_combined_conditions_dilutive",
      "patch": {
        "period_start": "2025-10-01",
        "accounting_framework": "US_GAAP",
        "period_application": "US_GAAP_SINGLE_QUARTER"
      },
      "expected": {
        "accounting_framework": "US_GAAP",
        "period_application": "US_GAAP_SINGLE_QUARTER",
        "period_days": 92,
        "exposure_days": 92,
        "time_weight_exact": "1/1",
        "classification": "dilutive"
      }
    },
    {
      "name": "one_combined_condition_not_met",
      "input_from": "canonical_combined_conditions_dilutive",
      "patch": {
        "conditions": [
          {
            "condition_id": "EBITDA",
            "kind": "EARNINGS",
            "measurement_basis": "EARNINGS_TO_DATE",
            "comparison": "GTE",
            "observed_value": "36",
            "threshold_value": "30",
            "measurement_unit": "USD_MILLIONS",
            "source": "Synthetic audited performance schedule"
            ,"measurement_date": "2025-12-31"
          },
          {
            "condition_id": "PRICE",
            "kind": "MARKET_PRICE",
            "measurement_basis": "PERIOD_END_PRICE",
            "comparison": "GTE",
            "observed_value": "19",
            "threshold_value": "20",
            "measurement_unit": "USD_PER_SHARE",
            "source": "Synthetic exchange close"
            ,"measurement_date": "2025-12-31"
          }
        ]
      },
      "expected": {
        "all_conditions_met": false,
        "all_current_status_tests_met": false,
        "conditions_met_count": 1,
        "eligible_shares_unweighted_exact": "0/1",
        "weighted_contingent_shares_exact": "0/1",
        "candidate_eps_exact": "12/5",
        "classification": "conditions_not_met",
        "include_in_standalone_candidate": false,
        "reason_code": "one_or_more_conditions_not_met"
      }
    },
    {
      "name": "threshold_equality_is_met",
      "input_from": "canonical_combined_conditions_dilutive",
      "patch": {
        "conditions": [
          {
            "condition_id": "EBITDA",
            "kind": "EARNINGS",
            "measurement_basis": "EARNINGS_TO_DATE",
            "comparison": "GTE",
            "observed_value": "30",
            "threshold_value": "30",
            "measurement_unit": "USD_MILLIONS",
            "source": "Synthetic audited performance schedule"
            ,"measurement_date": "2025-12-31"
          }
        ]
      },
      "expected": {
        "all_conditions_met": true,
        "conditions_met_count": 1,
        "conditions_total_count": 1,
        "weighted_contingent_shares_exact": "5000000/1",
        "classification": "dilutive",
        "include_in_standalone_candidate": true
      }
    },
    {
      "name": "loss_period_is_antidilutive",
      "input_from": "canonical_combined_conditions_dilutive",
      "patch": {
        "basic_control_numerator": "-120"
      },
      "expected": {
        "all_conditions_met": true,
        "basic_eps_exact": "-12/5",
        "basic_eps": "-2.40",
        "candidate_eps_exact": "-24/11",
        "candidate_eps": "-2.18",
        "classification": "antidilutive",
        "include_in_standalone_candidate": false,
        "reason_code": "candidate_not_below_control"
      }
    },
    {
      "name": "midyear_effective_terms_segment_weighting",
      "input_from": "canonical_combined_conditions_dilutive",
      "patch": {
        "terms_effective_date": "2025-07-01"
      },
      "expected": {
        "exposure_start": "2025-07-01",
        "exposure_days": 184,
        "period_days": 365,
        "time_weight_exact": "184/365",
        "weighted_contingent_shares_exact": "184000000/73",
        "weighted_contingent_shares": "2520548",
        "candidate_eps_exact": "1460/639",
        "candidate_eps": "2.28",
        "classification": "dilutive"
      }
    },
    {
      "name": "other_status_condition_not_met",
      "input_from": "canonical_combined_conditions_dilutive",
      "patch": {
        "conditions": [
          {
            "condition_id": "STORES",
            "kind": "OTHER_STATUS",
            "measurement_basis": "CURRENT_STATUS",
            "comparison": "GTE",
            "observed_value": "4",
            "threshold_value": "5",
            "measurement_unit": "STORE_COUNT",
            "source": "Synthetic operations register"
            ,"measurement_date": "2025-12-31"
          }
        ]
      },
      "expected": {
        "all_conditions_met": false,
        "conditions_met_count": 0,
        "weighted_contingent_shares_exact": "0/1",
        "classification": "conditions_not_met"
      }
    },
    {
      "name": "elapsed_average_market_condition_met",
      "input_from": "canonical_combined_conditions_dilutive",
      "patch": {
        "conditions": [
          {
            "condition_id": "AVG_PRICE",
            "kind": "MARKET_PRICE",
            "measurement_basis": "ELAPSED_PERIOD_AVERAGE",
            "comparison": "GTE",
            "observed_value": "20",
            "threshold_value": "20",
            "measurement_unit": "USD_PER_SHARE",
            "source": "Synthetic elapsed-period price average"
            ,"measurement_date": "2025-12-31"
          }
        ]
      },
      "expected": {
        "all_conditions_met": true,
        "conditions_met_count": 1,
        "weighted_contingent_shares_exact": "5000000/1",
        "classification": "dilutive"
      }
    },
    {
      "name": "provisional_result",
      "input_from": "canonical_combined_conditions_dilutive",
      "patch": {
        "award_is_final": false
      },
      "expected": {
        "include_in_standalone_candidate": true,
        "status": "provisional",
        "is_final": false
      }
    }
  ]
}