Make unresolved cases explicit after close, not buried in side systems.

Exception reports should capture the cases finance, ops and risk still care about: incomplete receipts, counterparty drift, anomalous releases, unresolved disputes and reconciliation blockers.

Incomplete proof

Receipts, evidence or close posture still below threshold

Exception reporting makes weak packets explicit instead of silently mixing them into healthy close output.

Counterparty posture

New or drifting counterparties remain visible after the action settles

Close does not erase the fact that a counterparty still needs more review.

Reconciliation blocker

Close should highlight what still prevents a boring end state

The report matters when it points to the exact blocker and the exact packet affected.