The source is a six-text-cell virtual workbook; numeric values, formulas, formatting, and non-text workbook content were intentionally excluded.

All substantive requirements are contained in a single text cell, Consultant Requirement!A5; decomposition into ten requirements is interpretive but preserves exact source citation.

Current gold is bounded to two allowed pages in the selected build. Not-found results do not prove absence elsewhere in the client estate.

The audited semantic-model page did not provide exact DAX for observed measures, so no existing measure can be semantically repurposed by assumption.

The consultant evidence page supports upstream attribute availability but explicitly does not establish Power BI implementation.

No report-page inventory, visual metadata, refresh configuration, row-level source samples, ledger-entry key, or acceptance-test artefacts were available.

No substantive consultant-guidance comments were supplied beyond the trusted steering wrapper, so there was no additional guidance to apply.