B-43: M3空参考号不再视为相等，单边intercompany需锁定才可计算

docs/decisions/005-canonical-transfer-matching.md

@@ -10,8 +10,9 @@
   - `current_transfer_decisions` 与 `transfer_observation_claims` 是可更新、可重建的
     当前投影，`source_row_id` 主键保证一条观察不可能同时属于两个当前事件。
 - B-44 余额计算只读 `eligible_intercompany_events` 视图，只含
-  `active + current + classification='intercompany'`；单边内部、待审、同公司调拨、
+  `active + current + classification='intercompany'`，且单边事件必须
-  外部事件全部排除。
+  `locked = 1`（管理员按证据确认）才可计算；paired 事件不受锁定状态限制；
+  单边内部、待审、同公司调拨、外部事件全部排除。
 
 ## 已确认业务口径（B-114）
 

src/bank_importer/db.py

@@ -507,7 +507,8 @@ MIGRATIONS: tuple[Migration, ...] = (
              ON payer.decision_id = d.id AND payer.role = 'payer'
         JOIN transfer_decision_participants payee
              ON payee.decision_id = d.id AND payee.role = 'payee'
-        WHERE e.lifecycle = 'active' AND d.classification = 'intercompany';
+        WHERE e.lifecycle = 'active' AND d.classification = 'intercompany'
+          AND (d.pairing = 'paired' OR d.locked = 1);
 
         CREATE TRIGGER canonical_transfer_events_no_delete BEFORE DELETE ON canonical_transfer_events
         BEGIN SELECT RAISE (ABORT, 'canonical_transfer_events rows are immutable'); END;

src/bank_importer/matching.py

@@ -570,6 +570,24 @@ def _mirror_level(
     return None
 
 
+def _reference_same(row: sqlite3.Row, other: sqlite3.Row) -> bool:
+    """Positive reference evidence: both sides carry one equal reference.
+
+    ``None == None`` must never count as reference agreement; only "both
+    reference numbers exist and are equal" satisfies the reference layer of the
+    M1/M3 evidence. A single-sided reference is not equality either.
+    """
+    ref_row = normalize_reference(row["reference"])
+    ref_other = normalize_reference(other["reference"])
+    return bool(ref_row and ref_other and ref_row == ref_other)
+
+
+def _reference_conflict(row: sqlite3.Row, other: sqlite3.Row) -> bool:
+    ref_row = normalize_reference(row["reference"])
+    ref_other = normalize_reference(other["reference"])
+    return bool(ref_row and ref_other and ref_row != ref_other)
+
+
 def _classify_tier(
     row: sqlite3.Row,
     other: sqlite3.Row,
@@ -582,19 +600,19 @@ def _classify_tier(
     row_date = _parse_datetime(row["transaction_at"]).date()
     other_date = _parse_datetime(other["transaction_at"]).date()
     date_diff = abs((row_date - other_date).days)
-    ref_row = normalize_reference(row["reference"])
+    ref_same = _reference_same(row, other)
-    ref_other = normalize_reference(other["reference"])
+    ref_conflict = _reference_conflict(row, other)
-    ref_conflict = bool(ref_row and ref_other and ref_row != ref_other)
-    summary_match = bool(ref_row and ref_row == ref_other) or _summary_equal(row, other)
 
     if mirror == "exact":
-        if ref_row and ref_other and ref_row == ref_other and date_diff <= 3:
+        if ref_same and date_diff <= 3:
             return "M1"
         if date_diff <= 1 and not ref_conflict:
             return "M2"
         return "R1"
-    # alias / personal-mapping mirror
+    # alias / personal-mapping mirror: only equal references (both present) or a
-    if date_diff <= 1 and not ref_conflict and (ref_row == ref_other or _summary_equal(row, other)):
+    # deterministically equal summary is positive evidence; an absent reference
+    # is not.
+    if date_diff <= 1 and not ref_conflict and (ref_same or _summary_equal(row, other)):
         return "M3"
     return "R1"
 
@@ -602,11 +620,9 @@ def _classify_tier(
 def _tier_evidence(
     row: sqlite3.Row, other: sqlite3.Row
 ) -> tuple[str | None, bool]:
-    ref_row = normalize_reference(row["reference"])
+    if _reference_same(row, other):
-    ref_other = normalize_reference(other["reference"])
-    if ref_row and ref_other and ref_row == ref_other:
         ref_match = "same"
-    elif ref_row and ref_other:
+    elif _reference_conflict(row, other):
         ref_match = "conflict"
     else:
         ref_match = None

tests/test_matching.py

@@ -677,6 +677,125 @@ class ResolutionTests(MatchingBase):
         self.assertEqual("M3", candidate["rule_tier"])
 
 
+class M3EvidenceTests(MatchingBase):
+    """M3 requires positive reference or summary evidence; a missing reference
+    on either side is never treated as agreement (None == None is not equal)."""
+
+    def _alias_for_a(self) -> None:
+        master_data.add_alias(
+            self.connection, self.account_a["id"], "account", "770077007700",
+            actor=self.admin,
+        )
+
+    def test_both_references_empty_and_summaries_different_do_not_pair(self) -> None:
+        self._alias_for_a()
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00", summary="货款A",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="770077007700", income="100.00", summary="货款B",
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b])
+        self.assertEqual("needs_review", matching.exposed_status(self.current(row_a)))
+        self.assertEqual("internal_single", matching.exposed_status(self.current(row_b)))
+        self.assertEqual([], self.eligible())
+        self.assertIsNone(self.connection.execute(
+            "SELECT rule_tier FROM transfer_match_candidates WHERE accepted = 1"
+        ).fetchone())
+
+    def test_single_sided_reference_is_not_reference_equality(self) -> None:
+        self._alias_for_a()
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00", reference="R-ONLY-A",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="770077007700", income="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b])
+        self.assertEqual("needs_review", matching.exposed_status(self.current(row_a)))
+        self.assertEqual("internal_single", matching.exposed_status(self.current(row_b)))
+        self.assertEqual([], self.eligible())
+
+    def test_both_references_empty_but_summary_equal_still_pairs_m3(self) -> None:
+        self._alias_for_a()
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00", summary="货款",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="770077007700", income="100.00", summary="货款",
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b])
+        self.assertEqual("matched", matching.exposed_status(self.current(row_a)))
+        candidate = self.connection.execute(
+            "SELECT rule_tier FROM transfer_match_candidates WHERE accepted = 1"
+        ).fetchone()
+        self.assertEqual("M3", candidate["rule_tier"])
+
+
+class EligibleViewTests(MatchingBase):
+    """``eligible_intercompany_events``: single-sided intercompany events only
+    enter the B-44 output when locked; paired events are unaffected."""
+
+    def _insert_intercompany(self, *, pairing: str, locked: int) -> int:
+        now = utc_now()
+        with self.connection:
+            cursor = self.connection.execute(
+                "INSERT INTO canonical_transfer_events (lifecycle, created_at) VALUES ('active', ?)",
+                (now,),
+            )
+            event_id = int(cursor.lastrowid)
+            cursor = self.connection.execute(
+                """
+                INSERT INTO transfer_match_decisions (
+                    event_id, revision, classification, pairing, amount, currency,
+                    effective_at, mode, rule_version, locked, created_at
+                ) VALUES (?, 1, 'intercompany', ?, '100.00', 'CNY',
+                          '2026-01-05T10:00:00', 'auto', 'transfer-match-v1', ?, ?)
+                """,
+                (event_id, pairing, locked, now),
+            )
+            decision_id = int(cursor.lastrowid)
+            for role, company_id in (("payer", self.company_a), ("payee", self.company_b)):
+                self.connection.execute(
+                    """
+                    INSERT INTO transfer_decision_participants (
+                        decision_id, role, company_id, bank_account_id,
+                        resolve_method, evidence, created_at
+                    ) VALUES (?, ?, ?, NULL, 'own_exact', '{}', ?)
+                    """,
+                    (decision_id, role, company_id, now),
+                )
+            self.connection.execute(
+                "INSERT INTO current_transfer_decisions (event_id, decision_id) VALUES (?, ?)",
+                (event_id, decision_id),
+            )
+        return event_id
+
+    def test_unlocked_single_intercompany_is_excluded(self) -> None:
+        self._insert_intercompany(pairing="single", locked=0)
+        self.assertEqual([], self.eligible())
+
+    def test_locked_single_intercompany_is_included(self) -> None:
+        self._insert_intercompany(pairing="single", locked=1)
+        eligible = self.eligible()
+        self.assertEqual(1, len(eligible))
+        self.assertEqual("single", eligible[0]["pairing"])
+        self.assertEqual("100.00", eligible[0]["amount"])
+
+    def test_paired_intercompany_is_included_regardless_of_lock(self) -> None:
+        self._insert_intercompany(pairing="paired", locked=0)
+        self._insert_intercompany(pairing="paired", locked=1)
+        eligible = self.eligible()
+        self.assertEqual(2, len(eligible))
+        self.assertTrue(all(item["pairing"] == "paired" for item in eligible))
+
+
 class ManualLinkTests(MatchingBase):
     def test_manual_link_locks_pair(self) -> None:
         row_a = self.add_row(