# Treasury Attribution Bridge — Review File Template

**Purpose:** reviewer-oriented value reconciliation and return-eligibility file.  
**Status:** template; no assurance or certification.  
**Instruction:** use `missing`, `not applicable`, `not measurable`, and `zero` as different states. Never replace an unknown fee or flow with zero.

## A. Scope and reporting basis

| Field | Entry |
|---|---|
| case_id |  |
| reporting entity / mandate |  |
| economic perimeter |  |
| included addresses/accounts/claims |  |
| ownership/control evidence |  |
| exclusions |  |
| chains |  |
| start timestamp |  |
| end timestamp |  |
| timezone |  |
| reporting currency |  |
| price / FX source and policy |  |
| accrual vs cash basis |  |
| gross vs net basis |  |
| fee basis |  |
| liabilities / off-chain unknowns |  |
| own/native-token treatment |  |
| locked/vested/encumbered treatment |  |
| staked claims / receivables treatment |  |

## B. Upstream 14 fields + model role

| # | Upstream field | Value / status | Evidence ID(s) | Model role / inclusion rule |
|---:|---|---|---|---|
| 1 | Opening market value |  |  | `V_open`; anchor |
| 2 | Net contributions / withdrawals |  |  | `F_capital` when external to stated perimeter |
| 3 | Market-price effect |  |  | `P_asset` only under non-overlapping convention |
| 4 | Strategy income / yield |  |  | `I_investment` only if not already embedded |
| 5 | Realised P&L if relevant |  |  | reconcile to opening mark; avoid lifetime double count |
| 6 | Fees / transaction costs |  |  | `C_costs`; subtract once |
| 7 | Grants / operating disbursements |  |  | `F_operating`; return treatment may differ by sleeve |
| 8 | Buybacks |  |  | cash outflow + token fate; no duplicate burn expense |
| 9 | Rebalancing / position changes |  |  | non-additive action note; fees/slippage separate |
| 10 | Closing market value |  |  | `V_close`; anchor |
| 11 | Exceptions / source limitations |  |  | control metadata; unresolved conflicts preserved |
| 12 | Source timestamp |  |  | source/event/period/retrieval dates distinguished |
| 13 | Reviewer | **Unassigned** |  | routing metadata, not approval |
| 14 | Next review date | **Unassigned** |  | routing metadata, not approval |

## C. Additive bridge

Use one reporting currency and one perimeter:

`V_close = V_open + F_capital + F_operating + I_investment + P_asset + P_FX − C_costs + A_scope/basis + U_unexplained`

| Component | Signed amount | Evidence status | Source/event IDs | Inclusion note |
|---|---:|---|---|---|
| `V_open` |  |  |  |  |
| `F_capital` |  |  |  |  |
| `F_operating` |  |  |  |  |
| `I_investment` |  |  |  |  |
| `P_asset` |  |  |  |  |
| `P_FX` |  |  |  | interaction-term convention:  |
| `C_costs` |  |  |  |  |
| `A_scope/basis` |  |  |  |  |
| `U_unexplained` | **calculated** |  |  | do not relabel without evidence |
| `V_close` |  |  |  |  |

Pre-set rounding tolerance and rationale:  
Residual as % of opening value:  
Residual materiality rule / owner:  

## D. Value-event ledger

| event_id | effective time / block | asset / chain / contract / decimals | from → to scope | quantity | mark / FX | economic component | signed value | value bucket | return-flow treatment | parent paired-event | uncertainty | evidence owner |
|---|---|---|---|---:|---|---|---:|---|---|---|---|---|
|  |  |  |  |  |  |  |  |  |  |  |  |  |

## E. Non-additive action notes

- internal transfers / wraps / bridges / vault deposits:
- swaps / rebalancing:
- buyback token fate (retained / burned / distributed / unknown):
- debt principal funding / repayment:
- scope or methodology changes:
- other holding-period decisions:

## F. Return eligibility

Check one:

- [ ] Endpoint balance change only — flow history insufficient.
- [ ] TWR eligible — flow dates and valuations around material flows are complete under a consistent convention.
- [ ] Modified Dietz estimate eligible — dated flows exist; assumptions and weighting policy documented; exact TWR unavailable.
- [ ] MWR/IRR eligible — question, complete dated flows, terminal value and root checks documented.
- [ ] Return undefined / not meaningful because base is zero, negative or otherwise inappropriate.

External-flow definition for return perimeter:  
Large-flow valuation policy:  
TWR subperiod convention:  
Modified Dietz weighting convention:  
IRR sign convention / roots checked:  
Period vs annualized presentation:  

## G. Benchmark / evaluation layer

Ex-ante benchmark / mandate:  
Currency / universe / weights / rebalance rules:  
Fee/risk/flow convention compatibility:  
Evidence of ex-ante selection:  
If incomplete: **No alpha / outperformance / skill claim permitted.**

## H. Outstanding questions and disposition

| Question | Why material | Evidence owner | Status |
|---|---|---|---|
|  |  |  |  |

Reviewer disposition: `UNREVIEWED / BRIDGE_INCOMPLETE / VALUE_BRIDGE_CLOSED / RETURN_ELIGIBLE / RETURN_NOT_MEASURABLE / ESCALATE`  
Reviewer: **Unassigned**  
Next review date: **Unassigned**