Statement Reconciler Table of Contents - Overview - Input contract - The reconciliation identity - Workflow - Diagnostics - Output contract - Guardrails Overview A statement that doesn't reconcile is a statement that hasn't been parsed correctly. This skill enforces the only check that catches every failure mode of the parser at once: opening + Σ(transactions) = closing. When it fails, it diagnoses why — missing transaction, sign flip, double-counted row, rounding from a foreign-currency conversion — so the bookkeeper can fix or escalate before committing dirty data. Input contract The caller…