Financial Statement — Year-End — token consolidation rationale

Of every Paper source consolidated in this pass, this is the most rigorously verified: deep-extracted from a real private compilation-template docx and a genuine PwC-audited PDF sample, cross-checked against real public-company SEC EDGAR conventions (WELL Health Technologies Corp.), reconciled against real Bencal-entity Shareholders' Agreements across 6 refinement phases. Its own BRIEF records the operator considering the formatting genuinely finalized.

Key findings

• Portrait letter, symmetric 1in margins, pure black-on-white — the audited Big-Four look, with zero fills or tints anywhere (a hard contrast with the sibling financial-report-layout register's tinted semantic rows).
• Running-header typography (GCPM running()/element(), 12/11/9pt bold/regular/ bold-italic) was deliberately tuned DOWN from the PwC-measured 14/12/10pt reference proportions after the larger sizes read too large in this bundle's own layout — a documented, deliberate refinement, not an inconsistency with the PwC source.
• Grand-total rule was deliberately upgraded from the source docx's single 1.5pt rule to a genuine double rule (1pt top + 3pt double bottom) — modeled as paper.primitive.rule.total-double, distinct from the source's original weight.
• Page-numbering convention (@bottom-center "- N -", Notes section only) was deliberately adopted FROM this workspace's legal-agreement family, not from the PwC sample (which uses bare-digit/bottom-right) — confirms this is genuinely the strongest shared-primitive candidate across the whole Paper pillar, not a coincidence.
• 10pt body size is inferred, not explicitly present in the source docx's style definitions (no w:sz on the relevant style) — carried as an open question on the recipe, not silently presented as definitively extracted.

Publication-gate note

This component's own BRIEF originally recorded an explicit operator publication gate ("NOT yet routed to project-design — operator-explicit publication gate"). That gate was explicitly lifted by the operator during this consolidation initiative's planning conversation (2026-07-13) — recorded here for the record, since the gate's existence was real and load-bearing until that decision.