The machine-readable fiscal profile (`fiscal.yaml` + `calendar.yaml` + the ADC register, every rule dated `effective_from`) lands with [erp#54](https://gitea.arcodange.lab/arcodange-org/erp/issues/54), per the PRD [document surface](https://gitea.arcodange.lab/arcodange-org/factory/src/branch/main/vibe/PRD/ai-back-office/agent-catalog.md#the-document-surface-agents-read).