diff --git a/docs/verification/issue-12-review-61/contract-preservation-inventory.json b/docs/verification/issue-12-review-61/contract-preservation-inventory.json
index 6a52e68..20b9fa6 100644
--- a/docs/verification/issue-12-review-61/contract-preservation-inventory.json
+++ b/docs/verification/issue-12-review-61/contract-preservation-inventory.json
@@ -6,7 +6,8 @@
   "pull_request": 13,
   "contract_sha256": "6d86b591b022fcc722611bfec6d24e54a64216ab6f7c4098f357e25420218818",
   "review_id": 61,
-  "reviewed_head": "5e721b0ddd648f3e80f341a3c304d1cc3ca47ee8",
+  "reviewed_parent_sha": "5e721b0ddd648f3e80f341a3c304d1cc3ca47ee8",
+  "reviewed_head": "1b9eda683c66d3c7129716b9899eddf61df3362d",
   "preserved_semantics": [
     {
       "criterion": "N01-loan-balance-definition",
diff --git a/docs/verification/issue-12-review-61/evidence-manifest.json b/docs/verification/issue-12-review-61/evidence-manifest.json
new file mode 100644
index 0000000..a14d4fe
--- /dev/null
+++ b/docs/verification/issue-12-review-61/evidence-manifest.json
@@ -0,0 +1,222 @@
+{
+  "schema": "gitea-agent.evidence-manifest/v1",
+  "owner": "jsfamily",
+  "repository": "jarca-ledger-mcp",
+  "issue": 12,
+  "pull_request": 13,
+  "review": 61,
+  "reviewed_parent_sha": "5e721b0ddd648f3e80f341a3c304d1cc3ca47ee8",
+  "source_head_sha": "1b9eda683c66d3c7129716b9899eddf61df3362d",
+  "contract_sha256": "6d86b591b022fcc722611bfec6d24e54a64216ab6f7c4098f357e25420218818",
+  "environment": {
+    "platform": "Linux-6.18.34+rpt-rpi-v8-aarch64-with-glibc2.41",
+    "python": "3.13.5",
+    "uv": "uv 0.11.6 (aarch64-unknown-linux-musl)",
+    "fixture_policy": "synthetic repository fixtures only; no credentials or real financial data"
+  },
+  "commands": [
+    {
+      "id": "conversion-regression",
+      "argv": [
+        "uv",
+        "run",
+        "--frozen",
+        "--extra",
+        "dev",
+        "--extra",
+        "dashboard",
+        "pytest",
+        "-q",
+        "-rs",
+        "tests/test_account_valuation_edge_contracts.py::test_bank_to_loan_conversion_rejects_existing_undefined_valuation_without_mutation",
+        "tests/test_account_valuation_edge_contracts.py::test_bank_to_loan_conversion_without_valuations_remains_allowed"
+      ],
+      "purpose": "Verify conversion rejection is atomic and history-free conversion remains compatible",
+      "started_at_utc": "2026-10-07T03:59:49.130624Z",
+      "finished_at_utc": "2026-10-07T03:59:51.888407Z",
+      "duration_seconds": 2.757882494479418,
+      "exit_code": 0,
+      "expected_exit_code": 0,
+      "output": "..                                                                       [100%]\n"
+    },
+    {
+      "id": "review61-regressions",
+      "argv": [
+        "uv",
+        "run",
+        "--frozen",
+        "--extra",
+        "dev",
+        "--extra",
+        "dashboard",
+        "pytest",
+        "-q",
+        "-rs",
+        "tests/test_account_valuation_edge_contracts.py",
+        "tests/test_issue_12_review59_account.py",
+        "tests/test_valuation_contract_docs.py"
+      ],
+      "purpose": "Run Review 61 and independent-review named regressions",
+      "started_at_utc": "2026-10-07T03:59:51.888570Z",
+      "finished_at_utc": "2026-10-07T03:59:58.351942Z",
+      "duration_seconds": 6.463426006026566,
+      "exit_code": 0,
+      "expected_exit_code": 0,
+      "output": "........................                                                 [100%]\n"
+    },
+    {
+      "id": "full-suite",
+      "argv": [
+        "uv",
+        "run",
+        "--frozen",
+        "--extra",
+        "dev",
+        "--extra",
+        "dashboard",
+        "pytest",
+        "-q",
+        "-rs"
+      ],
+      "purpose": "Run the complete repository test suite at the exact source head",
+      "started_at_utc": "2026-10-07T03:59:58.352023Z",
+      "finished_at_utc": "2026-10-07T04:01:03.222283Z",
+      "duration_seconds": 64.87031899858266,
+      "exit_code": 0,
+      "expected_exit_code": 0,
+      "output": "........................................................................ [ 25%]\n........................................................................ [ 51%]\n...............................................................ss....... [ 77%]\n.....................................................ss......            [100%]\n=============================== warnings summary ===============================\ntests/test_dashboard_auth_server.py:11\n  /opt/data/gitea-agent/repositories/jsfamily/jarca-ledger-mcp/worktrees/issue-12/checkout/tests/test_dashboard_auth_server.py:11: StarletteDeprecationWarning: Using `httpx` with `starlette.testclient` is deprecated; install `httpx2` instead.\n    from starlette.testclient import TestClient\n\n-- Docs: https://docs.pytest.org/en/stable/how-to/capture-warnings.html\n=========================== short test summary info ============================\nSKIPPED [1] tests/test_kb_bank_pdf.py:26: sample KB Bank PDF/password is not available\nSKIPPED [1] tests/test_kb_bank_pdf.py:42: sample KB Bank PDF/password is not available\nSKIPPED [1] tests/test_toss_securities_pdf.py:20: sample Toss Securities PDF is not available\nSKIPPED [1] tests/test_toss_securities_pdf.py:32: sample Toss Securities PDF is not available\n"
+    },
+    {
+      "id": "ruff",
+      "argv": [
+        "uv",
+        "run",
+        "--frozen",
+        "--extra",
+        "dev",
+        "--extra",
+        "dashboard",
+        "ruff",
+        "check",
+        "."
+      ],
+      "purpose": "Run Python lint checks",
+      "started_at_utc": "2026-10-07T04:01:03.222360Z",
+      "finished_at_utc": "2026-10-07T04:01:03.426930Z",
+      "duration_seconds": 0.20462407637387514,
+      "exit_code": 0,
+      "expected_exit_code": 0,
+      "output": "All checks passed!\n"
+    },
+    {
+      "id": "compileall",
+      "argv": [
+        "python3",
+        "-m",
+        "compileall",
+        "-q",
+        "jarca_ledger_mcp",
+        "dashboard",
+        "tests",
+        "scripts"
+      ],
+      "purpose": "Compile production, dashboard, test, and script Python surfaces",
+      "started_at_utc": "2026-10-07T04:01:03.427003Z",
+      "finished_at_utc": "2026-10-07T04:01:03.684488Z",
+      "duration_seconds": 0.25754371751099825,
+      "exit_code": 0,
+      "expected_exit_code": 0,
+      "output": ""
+    },
+    {
+      "id": "diff-check",
+      "argv": [
+        "git",
+        "diff",
+        "--check",
+        "5e721b0ddd648f3e80f341a3c304d1cc3ca47ee8..1b9eda683c66d3c7129716b9899eddf61df3362d"
+      ],
+      "purpose": "Check the complete rework diff for whitespace errors",
+      "started_at_utc": "2026-10-07T04:01:03.684567Z",
+      "finished_at_utc": "2026-10-07T04:01:03.730543Z",
+      "duration_seconds": 0.04603164829313755,
+      "exit_code": 0,
+      "expected_exit_code": 0,
+      "output": ""
+    }
+  ],
+  "changed_files": [
+    {
+      "path": "docs/data-model.md",
+      "sha256": "f9932a04f3c74907da1c21d754a16e1401f64fd948945017d410de7d91494dca",
+      "git_blob": "70f26ce1522b8609a93471655c9506040a4078f1"
+    },
+    {
+      "path": "docs/interface-contract.md",
+      "sha256": "01a3f37e23ee17b2b928b44e3e07d4d6982faead1ab6f0298889225b0c5ce916",
+      "git_blob": "4304427a604949b8295b4f93cb6054357805fe92"
+    },
+    {
+      "path": "docs/requirements/req-003_account-valuation-history.md",
+      "sha256": "f5a3bf9f69d622451a1a08854062218382f03355a3464538a35b1e270ca5b70f",
+      "git_blob": "2a7be4d780999fce47402f15f0b05d0b92990715"
+    },
+    {
+      "path": "docs/verification/issue-12-review-61/contract-preservation-inventory.json",
+      "sha256": "88af35b340db2bef5db20f5de168f9183b4152d40c78176148460b48d7f6c5fa",
+      "git_blob": "6a52e68b558254086ae37faabe2ce3758c49a00a"
+    },
+    {
+      "path": "docs/verification/issue-12-review-61/evidence-plan.json",
+      "sha256": "72708a42b163d1773aaa5a944e57f39af6a15017e5e6e11e027b9354256837dd",
+      "git_blob": "2191546f7c6a4da21eef99fc6ecea43e1ab4a198"
+    },
+    {
+      "path": "docs/verification/issue-12-review-61/finding-matrix.json",
+      "sha256": "9b51fac9cd9c5a71cd29b43c9dd5ccef8ae9603fbaa5b6c539350b0bb117271f",
+      "git_blob": "9a6d12806ef8c69b4373986b4ef60d6829f97fb2"
+    },
+    {
+      "path": "docs/verification/issue-12-review-61/red-evidence.json",
+      "sha256": "567c03d28e6de74b6adfc0f6141dd96e9e129bab9d4455761615a1655870b4bf",
+      "git_blob": "b5f4bc9286b4ea443671ab0744935a11c295b124"
+    },
+    {
+      "path": "jarca_ledger_mcp/application/account_valuation_service.py",
+      "sha256": "f7f5bac1e224401dfd02efb321b7e7bd87e02875b727a5366bcc223bf633fb57",
+      "git_blob": "0dfd7b7ce94a699b855e40b336afa7bf5cdc2595"
+    },
+    {
+      "path": "jarca_ledger_mcp/application/accounts_write_services.py",
+      "sha256": "41dd6579dc422549316da05347c6d5e33d89da1e1502d6065b5b78a0160776d3",
+      "git_blob": "48a1dd5acfe782c9cc35e8bd615dc71671dadf6f"
+    },
+    {
+      "path": "tests/test_account_valuation_edge_contracts.py",
+      "sha256": "fed17aec3518e2380d00b46252402ad69a71e7d265961a6264b03d790d579f42",
+      "git_blob": "0b08cb32af63084225e01642d333ca291c7445c4"
+    },
+    {
+      "path": "tests/test_issue_12_review59_account.py",
+      "sha256": "a8a7491c7b78841c2be0dbc66913c1e076bdd231281fd64818493a0f3a1de550",
+      "git_blob": "f5cee3e993f189e688f8e8ab3829b5c4ab34cf5a"
+    },
+    {
+      "path": "tests/test_valuation_contract_docs.py",
+      "sha256": "7443b8425d6b733e0e95d21b3c460a42dceeb2f99f84e1fb8fadcd88f6b77514",
+      "git_blob": "c473ee14a530496e11c28e33008b0d8a50d774cb"
+    }
+  ],
+  "added_line_security_scan": {
+    "hardcoded_secret": [],
+    "shell_injection": [],
+    "dynamic_eval": [],
+    "pickle": [],
+    "interpolated_sql": []
+  },
+  "worktree_clean_after": true,
+  "limitations": [
+    "Four external private PDF fixture tests may be skipped when fixtures are unavailable.",
+    "Gitea status/readiness is not functional acceptance evidence."
+  ]
+}
diff --git a/docs/verification/issue-12-review-61/evidence-plan.json b/docs/verification/issue-12-review-61/evidence-plan.json
index 2191546..a563ac5 100644
--- a/docs/verification/issue-12-review-61/evidence-plan.json
+++ b/docs/verification/issue-12-review-61/evidence-plan.json
@@ -5,7 +5,8 @@
   "issue": 12,
   "pull_request": 13,
   "review_id": 61,
-  "reviewed_head": "5e721b0ddd648f3e80f341a3c304d1cc3ca47ee8",
+  "reviewed_parent_sha": "5e721b0ddd648f3e80f341a3c304d1cc3ca47ee8",
+  "reviewed_head": "1b9eda683c66d3c7129716b9899eddf61df3362d",
   "implementation_parent": "b8b8811a2a50371795a02e4fa65f097c9d9508ac",
   "contract_sha256": "6d86b591b022fcc722611bfec6d24e54a64216ab6f7c4098f357e25420218818",
   "manifest_generator": {
@@ -35,7 +36,7 @@
     },
     {
       "id": "diff-check",
-      "argv": ["git", "diff", "--check", "5e721b0ddd648f3e80f341a3c304d1cc3ca47ee8..<SOURCE_SHA>"]
+      "argv": ["git", "diff", "--check", "5e721b0ddd648f3e80f341a3c304d1cc3ca47ee8..1b9eda683c66d3c7129716b9899eddf61df3362d"]
     }
   ],
   "bound_paths": [
diff --git a/docs/verification/issue-12-review-61/finding-matrix.json b/docs/verification/issue-12-review-61/finding-matrix.json
index 9a6d128..4c33a00 100644
--- a/docs/verification/issue-12-review-61/finding-matrix.json
+++ b/docs/verification/issue-12-review-61/finding-matrix.json
@@ -5,13 +5,14 @@
   "issue": 12,
   "pull_request": 13,
   "review_id": 61,
-  "reviewed_head": "5e721b0ddd648f3e80f341a3c304d1cc3ca47ee8",
+  "reviewed_parent_sha": "5e721b0ddd648f3e80f341a3c304d1cc3ca47ee8",
+  "reviewed_head": "1b9eda683c66d3c7129716b9899eddf61df3362d",
   "implementation_parent": "b8b8811a2a50371795a02e4fa65f097c9d9508ac",
   "findings": [
     {
       "id": "N01-loan-balance-definition",
       "classification": "implementation_defect",
-      "status": "resolved_at_implementation_parent",
+      "status": "resolved_and_verified_at_source_head",
       "root_cause": "Internal candidate writers could persist loan balance evidence without an explicit representative liability definition, and unsupported loan purposes could bypass the definition rule.",
       "tests": [
         "test_direct_loan_candidate_requires_liability_definition_and_writes_nothing",
diff --git a/docs/verification/issue-12-review-61/green-evidence.json b/docs/verification/issue-12-review-61/green-evidence.json
new file mode 100644
index 0000000..347d00e
--- /dev/null
+++ b/docs/verification/issue-12-review-61/green-evidence.json
@@ -0,0 +1,30 @@
+{
+  "schema": "gitea-agent.green-evidence/v1",
+  "finding": "N01-account-type-conversion-bypass",
+  "source_commit": "1b9eda683c66d3c7129716b9899eddf61df3362d",
+  "tests": [
+    "test_bank_to_loan_conversion_rejects_existing_undefined_valuation_without_mutation",
+    "test_bank_to_loan_conversion_without_valuations_remains_allowed"
+  ],
+  "argv": [
+    "uv",
+    "run",
+    "--frozen",
+    "--extra",
+    "dev",
+    "--extra",
+    "dashboard",
+    "pytest",
+    "-q",
+    "-rs",
+    "tests/test_account_valuation_edge_contracts.py::test_bank_to_loan_conversion_rejects_existing_undefined_valuation_without_mutation",
+    "tests/test_account_valuation_edge_contracts.py::test_bank_to_loan_conversion_without_valuations_remains_allowed"
+  ],
+  "started_at_utc": "2026-10-07T03:59:49.130624Z",
+  "finished_at_utc": "2026-10-07T03:59:51.888407Z",
+  "exit_code": 0,
+  "expected_exit_code": 0,
+  "result": "GREEN",
+  "output": "..                                                                       [100%]\n",
+  "fixture_policy": "synthetic only; no credentials or real financial data"
+}