Apex Intelligence Empire

Balaclava, Victoria Australia kawaljeet.singh3008@gmail.com https://apex-infrastructure.com

PSI-05 defines a cryptographic attestation framework for financial disclosures, enabling third parties to recompute and verify company filings against their published figures. It establishes a public ledger of sealed financial statements, a verification protocol using RFC 8785 canonicalization with Ed25519 (classical) and ML-DSA-65 (post-quantum) signatures, and an API for querying reconciliation results. The framework supports ASX, NYSE, NSE, LSE, and Euronext filings.

Public companies publish financial disclosures (10-K, 10-Q, 20-F, annual reports) that are legally binding but rarely independently verified. PSI-05 establishes a cryptographic framework where:

• Every financial disclosure is sealed with SHA-256.
• The seal is signed with Ed25519 (classical) and ML-DSA-65 (post-quantum) in a hybrid dual-signature scheme.
• The dual signature is recorded in a public PSI-04 ledger.
• Third parties can recompute the disclosed figures and verify against the sealed source.
• Variance between published and recomputed figures is flagged.

This creates a trust layer for financial data that is independent of the filing entity and quantum-resistant by design.

Sealed Disclosure:

A financial document hashed with SHA-256 and signed with Ed25519 + ML-DSA-65 hybrid scheme, recorded in the PSI public ledger.

Recomputation:

Independent calculation of disclosed figures from source data using the PSI reconciliation engine.

Variance:

Difference between published and recomputed figures, expressed as a percentage.

Ledger Entry:

A PSI-04 attestation recording the dual seal hash, timestamp, and source citation.

Hybrid Signature:

A cryptographic envelope containing both an Ed25519 signature (classical) and an ML-DSA-65 signature (post-quantum) over the same canonicalized document.

All financial disclosures MUST be canonicalized using (JSON Canonicalization Scheme) before hashing.

The canonicalized document MUST be hashed with SHA-256.

The hash MUST be signed using a hybrid dual-signature scheme:

1. Classical signature: Ed25519
2. Post-quantum signature: ML-DSA-65 (NIST FIPS 204)

Both signatures MUST be included in the attestation bundle. Verifiers MUST validate at least one signature. Verifiers SHOULD validate both for maximum assurance. The classical Ed25519 signature provides backwards compatibility with existing tooling. The ML-DSA-65 signature provides quantum resistance. The hybrid scheme ensures security against both classical and quantum adversaries. Implementations SHOULD transition to ML-DSA-65 as the primary signature by 1 January 2028. Ed25519 alone is NOT quantum- resistant and SHOULD NOT be used without a post-quantum counterpart.

The dual signature, hash, timestamp, and source URL MUST be recorded in the PSI public ledger as a PSI-04 attestation .

A verifier requests a company's financial disclosure via the PSI API: Response includes the sealed document hash, dual signatures, and source citation.

The verifier recomputes the disclosed figures from the source data and compares against the published figures.

If variance exceeds a threshold (default: 0.1%), the verifier flags the discrepancy in the PSI ledger.

Any party may verify a sealed disclosure via: Response includes:

• match: true/false
• sealed_at: ISO 8601 timestamp
• source: URL of original filing
• recomputed_figures: JSON object
• signatures: { ed25519: valid/invalid, ml_dsa_65: valid/invalid }

The PSI ledger maintains a registry of sealed disclosures:

Five REST API endpoints are defined for the PSI ledger: The POST /api/v1/seal endpoint accepts a JSON body with company_id, filing_type, fiscal_year, document, and source_url. It returns the seal hash and both signatures (Ed25519 and ML-DSA-65).

The PSI ledger is free to read and cite. Commercial reuse above 1,000 rows per year requires a royalty agreement with Rockyfilms888 Pty Ltd (ABN 71672237795). Royalty tiers:

Tier	Annual Row Threshold	Per-Row Fee (AUD)
A	<= 1,000	Free
B	1,001 - 100,000	$0.001
C	> 100,000	$0.0001 (negotiable)

Exemptions: Personal research, academic citation, journalism, public-interest reporting, and regulatory compliance audits.

• Sealed disclosures are immutable once recorded in the ledger.
• Ed25519 signatures prevent classical tampering.
• ML-DSA-65 signatures prevent quantum tampering.
• The hybrid dual-signature scheme ensures security against both classical and quantum adversaries.
• Public ledger ensures transparency and verifiability.
• Recomputation is deterministic and verifiable by any party.
• Private keys MUST be stored in hardware security modules (HSM) or equivalent secure enclaves.
• Signatures MUST be timestamped with a trusted time source.

This document has no IANA actions.

References NIST Apex Intelligence Empire