# HSIMC · Continue Nodes · Financial Reality 249 · AI Context C0-001
Data version: 2026-10-12 | Status: AI_COMPILED_PUBLIC_INFORMATIONAL_REFERENCE_NOT_HUMAN_VERIFIED
Authoritative machine data: /continue-nodes/finance-249/data/financial-reality-249.json
Sources: included inside the JSON `source_registry`; machine version /data/sources.json
CSV: /continue-nodes/finance-249/data/financial-reality-249.csv

## Why this data exists
Support research for distributed HSIMC Continue Nodes: can a proposed Work form a real, authorized, locally actionable economic relationship? One record per existing HSIMC ISO 3166-1 country/territory key. The 249 entries are NOT 249 sovereign tax or legal jurisdictions. Local subregions can vary.

## Non-negotiable interpretation
- A currency-use reference from Unicode CLDR is neither proof of legal tender nor a provider-supported settlement currency.
- Stripe global listing is a snapshot of platform coverage, NOT account eligibility. `LISTED_STANDARD`, `EXTENDED_NETWORK` (Paystack/partners) and `PREVIEW` are distinct. `NOT_LISTED_ON_STRIPE_GLOBAL` does NOT say accepting a payment from a customer there is illegal.
- Service merchant country, customer's consumption country, contracting entity, beneficiary bank country, delivery location and tax jurisdiction must be distinct input dimensions.
- Forex constraints are NOT determined in this edition. `COUNTRY_ASSESSMENT_REQUIRED` is not free conversion, no restrictions, or prohibited.
- A crypto regulatory framework (EU MiCA, HK SFC, SG MAS) is NOT a license for a merchant, bank, stablecoin, token, payment use case, trading service or user.
- FATF 2026 is global AML context, not a jurisdiction-specific permission index. CBDCs and cryptoassets are not equivalent.
- IFRS profile indexed means a reference exists. It does not mean IFRS is mandatory for a private SME, or that taxable profits follow that accounting standard.
- Corporate income tax, VAT/GST, withholding, permanent establishment, transfer pricing, invoices, recordkeeping and digital services are NOT country-verified.
- No automated GO/NO-GO decision, no payment initiation, no account opening, no tax computation, no MCP executor in this publication.

## Source and provenance
Each `records[].sources_by_field` points to a reference ID in `source_registry`.
The build preserved the source file hashes for identity registry, Unicode CLDR, Stripe availability, IFRS profile index and EU list. Preserve original observations, do not silently repair conflicts.

## Field summary
- `currency.codes[]`: CLDR current territory currency-use candidates as of 2026-10-12. `legal_tender_verified:false`.
- `stripe.merchant_account_location_listing`: one of `LISTED_STANDARD`, `EXTENDED_NETWORK`, `PREVIEW`, `NOT_LISTED_ON_STRIPE_GLOBAL`. All account/product/payout approvals are `null`.
- `foreign_exchange.*`: `COUNTRY_ASSESSMENT_REQUIRED`; no numeric freedom score.
- `digital_assets.framework_reference`: either specific public regulatory reference or no country mapping; all activity permissions remain `NOT_ASSESSED`.
- `accounting.ifrs_jurisdiction_profile_listed`: profile index coverage only. SME standard and tax basis not assessed.
- `tax.*`: fields indicate missing analysis, not computed rates.
- `continue.feasibility`: always `CANDIDATE_CONDITIONAL_NOT_RATED`; capability authority always false.

## Future supervised readiness test
Request at least the following before any local continuation decision:
1. Contracting entity, beneficial owner, residency, merchant location and activity;
2. Consumer's delivery/consumption location, product/SKU, any sanctions/export limitations;
3. Payment method and provider account eligibility, including KYB, customer KYC, beneficiary payout rail and currency;
4. FX/capital-current account rules and bank onboarding for the specific transfer;
5. Digital asset classification, token, provider license and stablecoin regulation when actually relevant;
6. Appropriate legal accounting and tax nexus, VAT/GST, WHT, invoice and record retention;
7. Human supervisor, explicit authority, cost/fees and evidence of approval.

Only produce a candidate Work/Missing Conditions report unless the actual specific Work later has independently verified evidence and scoped authorization. NEVER interpret this dataset as authorization or route any money based solely on a `LISTED_STANDARD` field.